scholarly journals The Effect Of Company Size, Industry Type And Research And Development Intensity On Intellectual Capital Disclosure

2021 ◽  
Vol 3 (2) ◽  
pp. 58-70
Author(s):  
Ishaq ◽  
Riana Dewi ◽  
Anita Wijayanti
Keyword(s):  
Linear Regression ◽  
Research And Development ◽  
Firm Size ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Company Size ◽  
Independent Variables ◽  
Industry Type ◽  
Dependent Variables ◽  
Regression Test

This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.

scholarly journals Pengaruh Saham Syariah dan Sukuk yang Terdaftar di JII Terhadap Produk Domestik Bruto (PDB) Indonesia Tahun 2015-2019

2021 ◽  
Vol 4 (2) ◽  
pp. 220
Author(s):  
Rissa Lizah Susanti
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Quantitative Method ◽  
Secondary Data ◽  
Independent Variables ◽  
Dependent Variables ◽  
Islamic Economic

<p>The background of this research is a phenomenm of Islamic economic financial which is the instrument of bursary effect. It focuses on the grow sharia stock and sukuk that leads to product domestic bruto (PDB) of certain contry. In this research sharia stock and sukuk as independent variables and product domestic bruto (PDB) as dependent variables. The object of this research is a secondary data from panel data of sharia stock and sukuk from 2015 to 2019. A quantitative method with association approach was chosen as the method of this research and also used doubled linear regression with Eviews 11 programme. The results showed that the sharia stock variables has sig value equal to 0,2409 (p&gt;0,05) in partially, and it mean that it does not affect to the product domestic bruto (PDB) variables. Meanwhile the sukuk variables has sig value equal to 0,000 (p&lt;0,05), and it affect the product domestic bruto (PDB) variables. And in the simultaneously results showed if sharia stock and sukuk variable have sig value equal to 0,000 (p&lt;0,05), it mean affectd the product domestic bruto (PDB) variables. Furthermore through the R Square test (R2), sharia stock and sukuk variables affect 91% of the product domestic bruto (PDB) variables and is 9% affected by other variables that does not included in this research.</p>

scholarly journals Pengaruh Harga dan Promosi Terhadap Keputusan Pembelian Helm Merek GM Pada Mahasiswa/i Sekolah Tinggi Ilmu Ekonomi Haji Agus Salim Bukittinggi

2020 ◽  
Vol 1 (2) ◽  
pp. 42-52
Author(s):  
Hariman Syaleh ◽  
Rohimah Nur Nasution
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Independent Variables ◽  
Dependent Variables ◽  
Positive Effect

This research is motivated by many types and brands of helmets offered to consumers in the market. So that each helmet company must create a strategy to maintain and achieve a higher market share. The problem in this study is "How is the influence of price, quality and promotion of the decision to purchase GM brand helmets for STIE HAS Bukittinggi students. The data used are primary and secondary data. The research data was obtained through questionnaires to 68 respondents. The variables used were dependent variables, namely purchasing decision (Y) and independent variables namely price (X1), and promotion (X2). The method of analysis used by the writer in this research is multiple linear regression analysis. The results of multiple linear regression analysis obtained the following equation: Y = 15,070 + 0,222 X1 + 0.782 X2 obtained that prices and promotions have a positive effect on purchasing decisions. The results of the t test and f test are partially and simultaneously have a significant effect on purchasing decisions.

scholarly journals PENGARUH MODAL INTELEKTUAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH (STUDI PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2013-2017)

2019 ◽  
Vol 5 (1) ◽  
pp. 137-148
Author(s):  
Sarah Maqfirah ◽  
Wida Fadhlia
Keyword(s):  
Commercial Bank ◽  
Firm Size ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Financial Reports ◽  
Purposive Sampling

This study aims to (1) To determine the effect of intellectual capital on the profitability of Islamic commercial banks, (2) To determine the effect of company size on the profitability of Islamic commercial banks. (3) To determine the effect of intellectual capital and company size together on the profitability of a Sharia Commercial Bank. The population in this study were 14 Islamic commercial banks in Indonesia. The sampling technique in this study used purposive sampling technique. This study is a study that uses secondary data for research. Secondary data in the form of annual reports and financial reports obtained on the website of each Islamic commercial bank. The conclusions resulting from this study are (1) Intellectual capital affects the profitability of Islamic commercial banks, (2) Firm size influences the profitability of Islamic commercial banks, (3) Intellectual capital and company size together influence profitability.

scholarly journals PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX,MANAJEMEN LABA, DAN TIPE INDUSTRITERHADAP ENVIRONMENTAL DISCLOSURE

2015 ◽  
Vol 10 (2) ◽  
pp. 108
Author(s):  
Amanda Chrysanti ◽  
Diena Noviarini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Significant Influence ◽  
Sampling Method ◽  
Secondary Data ◽  
Environmental Disclosure ◽  
Independent Variables ◽  
Industry Type ◽  
Dependent Variables ◽  
Multiple Regression Method

Thisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index  in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence  to  environmental  disclosure.  The  last  one  industry  type  has  negatively  and  significant  influence  to environmental disclosure.   Key  Words:  Corporate  Governance  Perception  Index,  Earnings  Management,  Industry  Type,  and  Environmental Disclosure

scholarly journals THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE

2019 ◽  
Vol 20 (2) ◽  
pp. 93-100
Author(s):  
HERRI SUGANDI ◽  
IRWANTO HANDOJO
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Analysis Method ◽  
Independent Variables ◽  
Size Type

The objective of this research is to obtain empirical evidence about the influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.

scholarly journals Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016)

2020 ◽  
Vol 9 (2) ◽  
pp. 74-80
Author(s):  
Cantika Anindya Hapsari ◽  
Andrian Budi Prasetyo
Keyword(s):  
Carbon Emissions ◽  
Sampling Methods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Test Results ◽  
Independent Variables ◽  
Financial Firms ◽  
Industry Type

The objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the carbon emissions disclosure. Based on secondary data and purposive sampling methods, a total of 57 companies were obtained as research samples. Multiple linear regression is used as a model analysis of this study. Based on the test results, it has been found that the variables that have a significant influence on the level of carbon emissions disclosure are industry type, company size and leverage, while the remaining variables were found to have no significant effect.

scholarly journals The Influence of Intellectual Capital, Company Size and Profitability on Disclosure of Intellectual Capital and the Effect on Market Capitalization in Manufacturing Companies

2020 ◽  
Vol 4 (9) ◽  
pp. 27-34
Author(s):  
Handayani Sitorus ◽  
Idhar Yahya ◽  
Sirojuzilam .
Keyword(s):  
Intellectual Property ◽  
Hypothesis Testing ◽  
Firm Size ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Market Capitalization

This study aims to examine intellectual capital, company size and profitability on intellectual capital disclosure and its effect on market capitalization in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were all manufacturing companies listed on the IDX in 2014-2018. Of the 146 listed companies, 73 sample companies were selected using a purposive sampling method. The data used in this research is secondary data. The hypothesis in this study uses the t-test and F test. The results of hypothesis testing show that intellectual capital has no significant effect on disclosure of intellectual capital, company size has a positive and significant effect on disclosure of intellectual capital, profitability does not have a significant effect on disclosure of intellectual capital, the capital. Intellectual property does not have a significant effect on market capitalization, company size has a positive and significant effect on market capitalization, profitability has a positive and significant effect on market capitalization, intellectual capital disclosure has a positive and significant effect on market capitalization, and intellectual capital disclosure cannot mediate the effect of intellectual capital, firm size and profitability on market capitalization.

scholarly journals THE EFFECT OF LIQUIDITY, COMPANY SIZE, AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS

2021 ◽  
pp. 53
Author(s):  
Lydia Nur Athifah ◽  
Endang Mahpudin
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Consumer Goods ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Research Results ◽  
Independent Variables ◽  
Analysis Technique ◽  
Regression Test ◽  
Food And Beverage

The purpose of this study was to determine the effect of liquidity, company size, and independent commissioners on tax aggressiveness. This research was conducted at the food and beverage sub-sector consumer goods companies in the period 2014-2018. The data analysis technique used is the linear regression test. Based on the research results, it is known that partially liquidity does not significantly influence tax aggressiveness, company size significantly influences tax aggressiveness, and independent commissioners do not significantly influence tax aggressiveness, and simultaneously independent variables such as liquidity, company size, and commissioners The independent variables jointly influence the dependent variable, namely tax aggressiveness. Keywords : Liquidity; Company Size; and Independent Commissioner

scholarly journals The Effect of Company Size, Profitability, Liquidity, and Financial Leverage on Income Evaluation Action

2020 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Diamond Lianna Alifatmaya ◽  
Syaiful Syaiful
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Company Size ◽  
Financial Leverage ◽  
Relevant Variables ◽  
Research Period

This study aims to analyze and examine the Influence of Company Size, Profitability, Liquidity, and Financial Leverage on Income Smoothing Actions. This study uses four independent variables such as Company Size, Profitability, Liquidity, and Financial Leverage and the dependent variable that is income smoothing actions. Index Excel is used to determine the income smoothing practice. Types of data are secondary data and the method of analysis used multiple linear regression. Based on the results of multiple linear regression analysis the results of the study concluded company size and profitability don't affect income smoothing. While liquidity and financial leverage affect income smoothing. For further research, it is recommended to add relevant variables in influencing income smoothing actions, consider the research period, and add to the research sample.

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 10 (1) ◽  
pp. 93-104
Author(s):  
Meily Trinesia ◽  
Husaini Husaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social

 ABSTRACT  This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23.  The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

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