scholarly journals The Influence of Institutional Ownership, Profitability and Size of The Company on Debt Policy

2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Ahmad Musthofa Aziz ◽  
Kartika Hendra Ts
Keyword(s):  
Policy Research ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Independent Variable ◽  
Debt Policy

This study discusses institutional ownership, profitability and company size that can influence debt policy. The purpose of this study is (1) To find out whether Institutional Ownership influences the Debt Policy (2) To find out whether Profitability influences the Debt Policy (3) To find out whether Company Size influences the Debt Policy. Research This paper uses a type of research that replicates development. This research includes Explanatory Research. This study took samples from the population using the sampling technique. By using two types of variables, namely Dependent Variable (dependent variable) and independent variable (independent variable). The results of this study are that institutional ownership does not significantly influence debt policy, profitability has a significant effect on debt policy, company size variables have a significant effect on debt policy

scholarly journals The Influence of Institutional Ownership, Profitability and Size of The Company on Debt Policy

2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Ahmad Musthofa Aziz ◽  
Kartika Hendra Ts ◽  
Siti Nurlaela
Keyword(s):  
Policy Research ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Independent Variable ◽  
Debt Policy

This study discusses institutional ownership, profitability and company size that can influence debt policy. The purpose of this study is (1) To find out whether Institutional Ownership influences the Debt Policy (2) To find out whether Profitability influences the Debt Policy (3) To find out whether Company Size influences the Debt Policy. Research This paper uses a type of research that replicates development. This research includes Explanatory Research. This study took samples from the population using the sampling technique. By using two types of variables, namely Dependent Variable (dependent variable) and independent variable (independent variable). The results of this study are that institutional ownership does not significantly influence debt policy, profitability has a significant effect on debt policy, company size variables have a significant effect on debt policy.

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Perusahaan Manufaktur Sektor Industri Kertas yang Terdaftar di BEI)

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Nurul Puspitasari ◽  
Abdul Halim ◽  
Rita Indah Mustikowati
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Managerial Ownership ◽  
Company Size ◽  
Debt Policy

This study aims to examine and explain the effect of managerial ownership, institutional ownership, free cash flow, and company size on debt policy in the paper manufacturing sector companies listed on the Indonesia Stock Exchange in 2010-2015. The type of research used is explanatory research, by testing classic assumptions, and analyzed using multiple linear regression analysis and using the t test for partial testing. The number of samples in this study amounted to 5 companies, and the sampling technique used purposive judgment sampling. This research variable consists of managerial ownership, institutional ownership, free cash flow, company size as an independent variable and debt policy as the dependent variable. The results showed that managerial ownership, free cash flow and company size influence debt policy. While institutional ownership has no effect on debt policy.

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Ade Imam Muslim ◽  
Irna Fitria Puspa
Keyword(s):  
Research Result ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Sales Growth ◽  
Verification Method ◽  
Negative Effect ◽  
Independent Variable ◽  
Debt Policy ◽  
Positive Effect

This research aiming to know influence managerial ownership, institutional ownership, sales growth and size to debt policy. Independent variable in this research is managerial ownership, institutional ownership, sales growth and size, while dependent variable in this research is debt policy. This research using descriptive and verification method. Population in this research is company sub sector automotive and component has registered in Bursa Efek Indonesia period 2013 until 2017. Sample in this research determined using purposive sampling technique. From 13 company, has been obtained 8 company has fulfilling criteria for became research sample. The research result showing a partial managerial ownership has positive effect to debt policy, institutional ownership has no take effect to debt policy, sales growth has negative effect to debt policy and size has no take effect to debt policy. Other than that , in a manner simultaneous managerial ownership, institutional ownership, sales growth and size have taken effect to debt policy by 95,13%.Keyword : Debt Policy, Managerial Ownership, Institutional Ownership, Sales Growth.

scholarly journals DETERMINANT MODEL OF COMPANY VALUE IN THE PROPERTY AND INFRASTRUCTURE SECTOR

2021 ◽  
Vol 1 (2) ◽  
pp. 175-188
Author(s):  
Rezki Zurriah ◽  
Baihaqi Ammy ◽  
Ronni Parlindungan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Panel Data ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Size ◽  
Analysis Tool ◽  
Company Value ◽  
Good Corporate Governance ◽  
Debt Policy

The purpose of this study is to find out and test the effect of good corporate governance, company size, dividend policy, debt policy and profitability on the value of companies in the property and infrastructure sectors in 2008-2017 listed securities in Indonesia. This study is a causal study using secondary data. The population in the study amounted to 63 property and infrastructure companies registered with the IDX for the period 2008-2017. The sampling technique used in this study is purposive sampling where the entire population of 35 companies is used as data in this study. The analysis tool used in this study used regression analysis of panel data.

scholarly journals Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (2) ◽  
pp. 375
Author(s):  
I Gusti Agung Istri Windaryani ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Research Result ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Company Size ◽  
Regression Test ◽  
Negative Effect ◽  
A Company

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.

scholarly journals PENGARUH KEBIJAKAN UTANG, LIKUIDITAS, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ-45 DI BEI PERIODE 2013-2016

Jurnal Ecogen ◽  
2019 ◽  
Vol 1 (4) ◽  
pp. 977
Author(s):  
Zahratul Aziz Aini ◽  
Tri Kurniawati ◽  
Efni Cerya
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Purposive Sampling ◽  
The Impact ◽  
Debt Policy

Investors have a goal to get maximum returns by anticipating the impact they will face in the future. In this study the return meant is dividend policy. There are 4 factors that influence dividend policy, namely: (1) debt policy, (2) liquidity, (3) company size, (3) profitability. This type of research is causative with secondary data, where this study analyzes how the influence of one variable with another variable or how a variable affects other variables. The sampling technique in this study used a purposive sampling method. Purposive sampling is the determination of the cellphone and population based on the criteria desired by the researcher in order to obtain a representative sample according to the criteria. The object of this study is a company listed on the LQ-45 Index on the Indonesia Stock Exchange with a period of 2013-2016. The data analysis technique uses multiple linear regression analysis using SPSS version 21.0. The results of this study indicate that (1) debt policy has a negative and not significant effect on dividend policy in the LQ-45 index company listed on the Stock Exchange in 2013-2016, (2) liquidity has a negative and not significant effect on dividend policy on LQ-index companies 45 which are listed on the IDX in 2013-2016, (3) the size of the company has a negative and not significant effect on dividend policy on LQ-45 index companies listed on the Indonesia Stock Exchange in 2013-2016, and (4) Profitability has a negative and not significant effect on policy dividends on LQ-45 index companies listed on the Indonesia Stock Exchange in 2013-2016.Keyword: Dividend Policy, Debt Policy, Liquidity, Company Size, and Profitability

scholarly journals Pengaruh Corporate Governance, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR

2021 ◽  
Vol 5 (2) ◽  
pp. 327
Author(s):  
Adinda Purnama Syane ◽  
Jaeni Jaeni
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Positive Effect

This study aims to analyze the effect of institutional ownership, managerial ownership, environmental performance, and firm size on CSRD. CSRD measurement based on GRI-G4 is seen from the company's annual report. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019, which are 492 companies. The research sample was taken using a purposive sampling technique, with observations for 3 years. So, the number of samples studied were 73 companies. Hypothesis testing in this study using multiple regression analysis. The results showed that corporate governance, namely institutional ownership and managerial ownership, had no effect on CSRD. While the environment has a positive effect on CSRD and company size has no effect on CSRD companies. 

scholarly journals Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

2019 ◽  
Vol 29 (1) ◽  
pp. 128
Author(s):  
Ni Putu Ayu Indira Yuni ◽  
Putu Ery Setiawan
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Negative Influence ◽  
Company Size ◽  
Food And Beverage ◽  
Relationship Of

This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on tax avoidance. The size of the company strengthens the relationship of institutional ownership with tax avoidance. Company size is not able to moderate independent commissioners with tax avoidance. Company size weakens profitability relations with tax avoidance. Keywords : Tax avoidance; corporate governance; profitability; and company size.

scholarly journals ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

2021 ◽  
Vol 5 (2) ◽  
pp. 121-131
Author(s):  
Afriyanti Hasanah
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Political Connection ◽  
Good Corporate Governance

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population of this study are all manufacturing sector companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period with a total final sample of 160 companies that have met the criteria. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 32 companies. Data analysis technique used was simple linear regression analysis of each variable by using Eviews. The results showed that Institutional Ownership did not affect tax avoidance, while Audit Quality, Company Size, and Political Connection had an influence on tax avoidance.  Keywords:  Tax Avoidance, Institutional ownership, Audit Quality, Company Size, and Political Connection

scholarly journals EFFECT OF DEBT POLICY, DIVIDEND POLICY AND OWNERSHIP OF COMPANY PERFORMANCE

2016 ◽  
Vol 9 (2) ◽  
pp. 165
Author(s):  
Frendi Frendi
Keyword(s):  
Firm Performance ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Measuring Method ◽  
Multiple Regression Model ◽  
Corporate Ownership ◽  
Independent Variable ◽  
The Impact ◽  
Debt Policy

The background of this research is prior empirical researches about firm performance analysis have no consistent result. This research is based on the research in Kuala Lumpur by Ahmed<br />(2008). The objectives of this research are to analyze the impact of debt policy, dividend policy, and corporate ownership which consist of management ownership and institutional ownership<br />on firm performance. The design of this research applies the impact of independent variable on dependent variable. The independent variable in this study are debt policy, dividend policy,<br />managerial ownership, and institutional ownership. The dependent variable is firm performance. This study based on a sample of 13 firms that listed in Indonesia Stock Exchange LQ-45 during 2005 – 2008. This research uses ratio scale. Data analysis applied measuring method on multiple regression model and uses SPSS for windows to examine the impact of independent variables on dependent variable. The result of result indicated that dividend policy has significant impact on firm performance, whereas debt policy and corporate ownership have no significant impact on firm performance

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