scholarly journals Faktor-Faktor Yang Mempengaruhi Sticky Cost

2021 ◽  
Vol 6 (1) ◽  
pp. 274
Author(s):  
Zul Azmi ◽  
Januryanti Januryanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Sales Company

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.

scholarly journals An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee

2019 ◽  
Vol 2 (1) ◽  
pp. 13-26
Author(s):  
Einde Evana ◽  
Farichah Farichah ◽  
Edwin Mirfazli ◽  
Agus Zahron Idris ◽  
Adriana Tiron Tudor
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Business Complexity ◽  
Auditor Characteristics

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company’s complexity, the company’s risk, and audit tenure have no significant effect on the audit fee.

scholarly journals Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

scholarly journals COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 85
Author(s):  
Agung Fajar Ilmiyono ◽  
Rima Auliyamartha Agustina
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Sales Growth ◽  
Analysis Techniques ◽  
The Government

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

scholarly journals Urgensi Persistensi Laba

2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ng Husin ◽  
Ai Hendrani ◽  
Dadan Ramdhani ◽  
Popong Suryani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

scholarly journals Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 217-255
Author(s):  
Nova Yulianti ◽  
Henri Agustin ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Audit Fee

This study aims to determine: (1) The effect of company size on audit fee, (2) The effect of audit complexity on audit fee, (3) The effect of company risk on audit fee, (4) The effect of KAP size on audit fee. Population in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in 2014 – 2017. The sample is determined based on purposive sampling method with a total sample of 68 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company size influence a significant positive on audit fee, (2) Audit complexity influence a significant positive on audit fee, (3) Company risk no significant effect on audit fee, and (4) KAP size influence a significant positive on audit fee.

scholarly journals Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018)

2020 ◽  
Vol 3 (3) ◽  
pp. 2521-2533
Author(s):  
Sri Ningsih Sitanggang ◽  
Arfan Ikhsan ◽  
Nasirwan Nasirwan
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Consumer Goods ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Manufacturing Companies

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.

scholarly journals Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Consumer Goods Terdaftar Di Bursa Efek Indonesia Periode 2016-2018

2021 ◽  
Vol 5 (2) ◽  
pp. 27-39
Author(s):  
Hasdi Suryadi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Financial Reporting ◽  
Ownership Structure ◽  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Independent Variables

This study aims to test empirically the independent variables consisting of profitability, company size, company age, auditor opinion, ownership structure and leverage affect the dependent variable on timeliness of financial reporting partially and simultaneously. The data population used is all consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2018. This research uses purposive sampling method, there are 24 companies that meet the criteria with a total of 72 samples used as research data. Data analysis using logistic regression analysis. The results showed that partially profitability, company size, company age, auditor opinion, ownership structure and leverage had no effect on the timeliness of financial reporting and simultaneously profitability, company size, company age, auditor opinion, ownership structure and leverage had an effect on timeliness finance report.

scholarly journals DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN

2020 ◽  
Vol 7 (2) ◽  
pp. 133
Author(s):  
Zamrud Mirah Delima ◽  
Zuliyati Zuliyati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Earning Growth ◽  
Digital Era ◽  
Business Complexity

The purposed of this research is to analyze the factors which influence of intellectual capital disclosure. Knowledge of intellectual capital disclosure in the digital era was the important contributing factor to increase performance, professionalism, and sustainable of value excellence for banking companies in Indonesia for performance more optimally. The factors that tested in this research were leverage, earning growth, company size, board of commissioner size, company age, and business complexity toward intellectual capital disclosure. The method of data collecting in this research was taken banking companies which registered at Indonesia Stock Exchange in period 2013 until 2019 as the object. The sampling that used in this research was purposive sampling technique and gained the data of 175 companies which registered at Indonesia Stock Exchange in period 2013 until 2019. The method of analyze that used was multiple regression analysis. The result of the hypothesis testing in this research showed that leverage, company size, board of commissioner size, business complexity had significant influence, where as earning growth and company age were not effect toward intellectual capital disclosure.

Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 185-200
Author(s):  
Zul Hendri ◽  
Deni Agusrianti
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Methods ◽  
Research Data ◽  
Company Size ◽  
Company Growth ◽  
Simultaneous Influence ◽  
The Capital Structure

This research aims to determine partially the effect of company size on capital structure, the effect of profitability on capital structure, the effect of company growth on capital structure, the effect of asset structure on capital structure, and the simultaneous influence of company size, profitability, company growth and asset structure on structure capital. This research uses quantitative methods with multiple regression analysis. The tool for analyzing research data is using SMART PLS. The results of the study stated that company size (X1) had no effect on capital structure (Y), profitability (X2) had no effect on capital structure (Y), company growth (X3) had no effect on capital structure (Y), and asset structure (X4 ) affect the capital structure (Y).

scholarly journals Environmental Disclosure Practices Analysis on Companies Listed on the Indonesia Stock Exchange, Malaysia Exchange, and Thailand Stock Exchange

2021 ◽  
Vol 5 (02) ◽  
pp. 104
Author(s):  
Nensi Febriani ◽  
Heri Yanto
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Environmental Disclosure ◽  
Units Of Analysis ◽  
The One ◽  
Market Indexes ◽  
Positive Effect

This study aims to determine differences in environmental disclosure practices in Indonesia, Malaysia, and Thailand and to identify factors that are suspected to influence environmental disclosure, including the size of the board of commissioners, profitability, and company size. The population of this study is large companies listed on the Bursa Efek Indonesia (BEI), the Bursa Malaysia (KLSE), and the Bursa Efek Thailand (SET) which are included in the largest stock market indexes in each exchange in 2018. The sampling method uses purposive sampling so that the research sample is 125 units of analysis. This study uses the One-Way ANOVA analysis and multiple regression analysis using the IBM SPSS 21 program. The results of the study indicate that there are no significant differences in environmental disclosure in Indonesia, Malaysia, and Thailand. The average level of environmental disclosure is 30.67% and included in the low category. The results of the multiple regression analysis showed that the size of the board of commissioners had a significant positive effect on environmental disclosure, while profitability and company size did not affect environmental disclosure.

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