Pengaruh Ukuran Perusahaan, Ukuran Dewan Komisaris,  Dan Pengungkapan Modal Manusia  Terhadap Kinerja Perusahaan di Indonesia

This study aims to empirically prove the effect of firm size, board of commissioners and human capital disclosure on firm’s performance of consumer goods industry companies listed on the Indonesia Stock Exchange from 2015 - 2019. The independent variables in this study are firm size, board of commissioners, and human capital disclosure with the dependent variable is firm’s performance. The sample used in this study is data from consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2015-2019 with a purposive sampling method of 25 companies. The analytical method used in this research is multiple linear regression analysis. The founds from this study show that board of commissioners and human capital disclosure are affecting firm’s performance, while firm’s size doesn’t affect firm’s performance.

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PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

10.31227/osf.io/uysq8 ◽

2019 ◽

Author(s):

Rizka Hadya

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2010-2014)

10.31227/osf.io/gw98h ◽

2019 ◽

Author(s):

Yelis Analisa

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange ( IDX ) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2010-2014 and used a total of 7 samples from 32 companies. The technique of taking the sampleusing purposive sampling method . The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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Asimetri Informasi, Leverage, dan Ukuran Perusahaan pada Manajemen Laba

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2016.v11.i02.p05 ◽

2017 ◽

pp. 100

Author(s):

Tiya Mahawyahrti ◽

Gusti Nyoman Budiasih

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Earning Management ◽

Negative Effects ◽

Positive Effects ◽

Asymmetry Information

This study aims at finding the empirical evidence of the effect of asymmetry information, leverage, and firm size on earning management. This research uses agency theory and positive accounting theory to explain the effect of asymmetry information, leverage, and firm size on earning management. This study was conducted on companies listed in Indonesia Stock Exchange during the period of 2009-2013. The samples were selected by purposive sampling method. The number of selected samples were 39 companies. Multiple linear regression analysis was used to analyze the data. Based on the data analysis, the study proves that the asymmetry information has positive effects on earning management, leverage has positive effects on earning management and firm size has negative effects on earning management.

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v26i1.246 ◽

2021 ◽

Vol 26 (1) ◽

pp. 1-11

Author(s):

Desi Rahmawati ◽

Dhiona Ayu Nani

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Debt Level ◽

Mining Companies

This study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 mining companies. Tests in this study using SPSS (Statistical Product and Service Solution) analysis tools and data analysis in this study using multiple linear regression analysis. The results of this study indicate that the profitability variable is negative on tax avoidance, company size has no effect on tax avoidance, while the level of debt has a negative and significant effect on tax avoidance. The variables of profitability, firm size, and debt level together have a significant effect on tax avoidance. Keywords: tax avoidance, profitability, firm size, debt level.

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FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN RETURN SAHAM

JURNAL AKUNTANSI ◽

10.37932/ja.v9i2.112 ◽

2020 ◽

Vol 9 (2) ◽

pp. 150-159

Author(s):

Ryan Ryangga ◽

Yuli Chomsatu S ◽

Suhendro Suhendro

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Stock Returns ◽

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis

This study aims to examine the effect of profitability on firm value and stock returns, liquidity on firm value and stock returns, and firm size on firm value and stock returns. This research uses data from 4 automotive companies. and components listed on the Indonesia Stock Exchange during the period 2009 to 2018 using multiple linear regression analysis. The sampling technique was using purposive sampling method. The results showed that profitability using ROA and firm size has an effect on firm value. Profitability with ROA and ROE proxies has an effect on stock returns. ROE and liquidity have no effect on firm value. Liquidity and firm size have no effect on stock returns.

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Pengaruh Perputaran Kas, Modal Kerja dan Perputaran Piutang terhadap Likuiditas (Current Ratio) pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

Jurnal Ilmiah Esai ◽

10.25181/esai.v13i2.1304 ◽

2021 ◽

Vol 13 (2) ◽

pp. 94-106

Author(s):

Henny Indriani Susantri Manullang ◽

Enda Noviyanti Simorangkir ◽

Desy Octavia ◽

Dessy Kristy Parapat ◽

Winarti Halawa ◽

...

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Working Capital ◽

Current Ratio ◽

Accounts Receivable

This study aims to examine the effect of cash turnover, working capital and accounts receivable turnover towards liquidity (current ratio) in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period both simultaneously and partially and to find out which variables are free, and which has a significant effect on liquidity in consumer goods companies listed on the Indonesia Stock Exchange. The population in this study - 24 Consumer Goods companies - was defined through purposive sampling method in the Consumer Goods companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period as well as predetermined criteria. The research applied analytical method of multiple linear regression analysis with SPSS 22 tools. The results of the hypothesis testing of the T-test show that cash turnover variables have an effect on significant liquidity while working capital and receivable turnover variables do not affect the liquidity in Consumer Goods companies in Indonesia stock exchange.Keywords : cash turnover, working capital, accounts receivable turnover, liquidity, current ratio

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Pengaruh Pendapatan dan Beban terhadap Beban Pajak dengan Earning Before Interest and Tax sebagai Variabel Intervening

JURNAL AKUNTANSI DAN BISNIS Jurnal Program Studi Akuntansi ◽

10.31289/jab.v7i2.5725 ◽

2021 ◽

Vol 7 (2) ◽

pp. 207-216

Author(s):

Suriani Ginting ◽

Sonya Enda Natasha S. Pandia ◽

Evi Juita Wailan'An

Keyword(s):

Regression Analysis ◽

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Deferred Tax ◽

Aggregate Amount ◽

Tax Expense

Tax expense is the aggregate amount of current tax expense and deferred tax expense which is calculated on accounting profit recognized in one period. This study aims to determine and analyze the effect of revenue and expenses on the tax expense with Earnings Before Income and Tax (EBIT) as an intervening in consumer goods companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population of the study was 54 consumer goods companies with purposive sampling method obtained a total sample of 24 companies and 120 observations. Methods Data analysis uses multiple linear regression analysis and path analysis by testing the classical assumptions first. The results of the study show that EBIT is able to mediate the effect of Rvenue on Tax Expense on Consumer Goods companies listed on the Indonesia Stock Exchange for the 2015-2019 Period but EBIT is not able to mediate the Effect of Expenses on Tax Expense on Consumer Goods Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

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ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

Jurnal Akuntansi ◽

10.25170/jara.v12i1.57 ◽

2018 ◽

Vol 12 (1) ◽

pp. 29-57

Author(s):

Loh Wenny Setiawati

Keyword(s):

Firm Size ◽

Manufacturing Industry ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Corporate Value ◽

The People ◽

Social Disclosure

Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concept for investors, because it is an indicator for the market to assess the company as a whole. This study aims to examine the effect of profitability, firm size, leverage, and social disclosure of corporate value. This research uses purposive sampling method in conducting sample selection. The statistical method used to test the hypothesis is multiple linear regression analysis. This study uses 81 manufacturing industry companies listed on the Indonesia Stock Exchange in the period 2011-2015. The results of this study indicate that profitability, firm size, leverage, and social disclosure affect the value of the company.

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Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i08.p17 ◽

2020 ◽

Vol 30 (8) ◽

pp. 2115

Author(s):

I Putu Pranata Eka Putra ◽

I Made Pande Dwiana Putra

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Techniques ◽

Food And Beverage ◽

Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

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THE EFFECT OF FIRM SIZE AND LEVERAGE ON VALUE OF THE FIRM (EMPIRICAL STUDY ON BUMN LISTED IN INDONESIAN STOCK EXCHANGE 2012 - 2017)

10.31227/osf.io/txe2m ◽

2019 ◽

Author(s):

novi yanti

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.

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