PENGARUH EARNING PER SHARE DAN CASH RATIO TERHADAP DIVIDEN PAYOUT RATIO DENGAN ASSET GROWTH SEBAGAI VARIABEL MODERASI PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI PERIODE 2009-2012

This study is performed to examine the effect of Earning Per Share and Cash Ratio toward Dividend Payout Ratio with Asset Growth as a moderating variabel on companies which were consumer goods industry sector listed in Indonesia Stock Exchange over period 2009-2012.Population of this research were 33 companies. Sample selected by using method of purposive sampling were 15 companies. The data research is secondary data obtained from the Indonesian Stock Exchange (www. idx.co.id). Hypothesis testing studies used linear regression analisys and moderated regression analysis, with application tool of SPSS (Statistical Product and Service Solutions).From the analysis result indicates that Earning Per Share variable partially significant positive toward Dividend Payout Ratio on the level of significance less than 5%, while it indicates that Cash Ratio variable not significant positive toward Dividen Payout Ratio. Asset Growth is not able to significantly moderate the effect of Earning Per Share on the Dividend Payout Ratio, Asset Growth is not able to significantly moderate the effect of Cash Ratio on the Dividend Payout Ratio.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI PADA PERUSAHAAN-PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018

ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) ◽

10.36987/ecobi.v7i2.1777 ◽

2020 ◽

Vol 7 (2) ◽

pp. 12-25

Author(s):

Tannia Tannia ◽

Aryanilo Aryanilo ◽

Edward Edward

Keyword(s):

Linear Regression ◽

Hypothesis Testing ◽

Research Method ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Targeted Sampling ◽

Type Data ◽

Official Site ◽

Level Of Significance

Bond is one financial instrument that are interest to investors, in making decisions to buy bond the rating of bond can be the basis to buy bonds. The rating of bond can be seen from the ranking institution like PEFINDO. This study was conducted to analyze factor that influence the rating of bond in banking companies listed on Indonesia Stock Exchange period 2015 to 2018. Suspected factor that influence the rating of bonds is Capitalization, Liquidity, Profitability. Research Method used Multiple Linear Regression, hypothesis testing using F test and T test with level of significance 5% (α= 0,05). Type data that used is secondary data. In this study the sample is 22 banking companies Data was obtained from Indonesia Stock Exchange official site. The sampling technique is determined using targeted sampling (purposive sampling). The result form hypothesis testing is caplitalization, liquidity, profitability not affect the rating of bonds partially and simultaneously.

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Pengaruh Struktur Kepemilikan Terhadap Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan

JURNAL EKONOMI PERJUANGAN ◽

10.36423/jumper.v1i2.359 ◽

2020 ◽

Vol 1 (2) ◽

Author(s):

Rita Tri Yusnita

Keyword(s):

Earnings Management ◽

Ownership Structure ◽

Consumer Goods ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Industry Sector ◽

Company Value ◽

Partial Ownership ◽

Consumer Goods Industry

This study aims to determine the effect of simultaneous and partial ownership structure and earnings management on firm value in the Consumer Goods Industry Sector Companies that are listed on the Indonesia Stock Exchange in 2014. The method used in this study is the census method. The population studied was 32 companies in the Consumer Goods Industry Sector that were listed on the Indonesia Stock Exchange in 2014. The data collected were secondary data. Analysis of the data in this study used path analysis using SPSS V. 24. The results showed that the ownership structure and earnings management, simultaneously, had a significant effect on the value of the company in the Consumer Goods Industry Sector Companies that were listed on the Indonesia Stock Exchange in 2014. The ownership structure, partially, has no significant effect on the value of the company in the Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange in 2014. Earnings management, partially, has a significant effect on the firm value of the Consumer Goods Industry Sector Companies that are listed on the Exchange Indonesian Securities in 2014, and ownership structure does not significantly influence earnings management in the Consumer Goods Industry Sector Companies that are listed on the Indonesia Stock Exchange in 2014. Keywords: ownership structure, earnings management, company value

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Kebijakan Pembagian Dividen Perusahaan BUMN Indonesia Periode 2011-2016

Jurnal Ekonomi Akuntansi dan Manajemen ◽

10.19184/jeam.v17i1.18061 ◽

2018 ◽

Vol 17 (1) ◽

pp. 65

Author(s):

Siti Nurainul Jannah

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Payout Policy ◽

Company Size ◽

Dividend Payout ◽

Independent Variables ◽

Asset Growth

The purpose of this study is to analyze the factors that influence the dividend payout policy on BUMN companies listed in Indonesia Stock Exchange period 2011-2016. The independent variables used in this research are profitability, liquidity, asset growth, and company size. The method used is the method of quantitative research and the object of research is a state-owned company listed on the Indonesia Stock Exchange. The data used in this study was secondary data in the form of financial statements obtained by data collection techniques using documentation method. The sample used in this research is twelve companies using purposive sampling method. The technique of data analysis using was multiple linear regression analysis using SPSS test tool. The results showed that all independent variables together positive effect on dividend policy. While the t-test results show that only Profitability variables that have a positive and significant influence toward the dividend payout policy. The independent variables liquidity, asset growth, and company size have a positive and insignificant effect on dividend policy. The dividend payout policy is one of the main concerns of the stakeholders. However, this study uses only four independent variables to analyze the factors that influence the dependent variable. The magnitude of influence of all independent variables in this study only 33% and the rest much influenced by other variables outside in this study. Keywords: dividend payout policy, profitability, liquidity, asset growth, company size

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PENGARUH KEPEMILIKAN MANAJERIAL DAN EARNING PER SHARE TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA

Mega Aktiva Jurnal Ekonomi dan Manajemen ◽

10.32833/majem.v5i1.62 ◽

2018 ◽

Vol 5 (1) ◽

pp. 1

Author(s):

Muhammad Yusuf ◽

Wa Ode Siti Rahmawati

Keyword(s):

Linear Regression ◽

Hypothesis Testing ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Dividend Payout ◽

Insider Ownership ◽

Simultaneous Test ◽

Analysis Of Technique ◽

Manufacture Company

This research is performed to examine the influence of Insider Ownership and Earning Per Share toward Dividend Payout Ratio in Manufacture Company that is listing in Indonesian Stock Exchange over period 2007 – 2010. The population of this research as much 9 company. Technique as used in interpretation of sample is census method (saturation sample). The analysis of technique as used is multiple linear regression and hypothesis testing by use of F (simultaneous) test and t (partial) test. The conclusion in this research indicate that simultanously of Insider Ownership and Earning Per Share is significant influential toward Dividend Payout Ratio. Partially of Insider Ownership variable is significant and positive influential toward Dividend Payout Ratio. And the partially of Earning Per Share variable is significant and negative influential toward Dividend Payout Ratio.

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Return on Asset dan Investment Opportunity Set dalam Memprediksi Dividend Payout Ratio Perusahaan Manufaktur Sektor Consumer Goods

Jurnal Manajemen Strategi dan Aplikasi Bisnis ◽

10.36407/jmsab.v4i1.264 ◽

2021 ◽

Vol 4 (1) ◽

pp. 13-22

Author(s):

Moch Fathony

Keyword(s):

Consumer Goods ◽

Stock Exchange ◽

Secondary Data ◽

Return On Assets ◽

Dividend Payout ◽

Investment Opportunity Set ◽

Investment Opportunities ◽

Dividend Distribution ◽

High Investment ◽

A Company

Among factors that may be instrumental in affecting the dividend payout decision, this study aims to determine the effect of return on assets (ROA) and investment opportunities on dividend distribution in a company. Using secondary data from 10 Consumer Goods companies listed on the Stock Exchange in the period 2015 - 2019, the data were analyzed using panel regression using EVIEWS. This study found that ROA and investment opportunities can predict the Dividend Payout Ratio in the Consumer Goods Industry. The results suggest that the more profitable a company is, the more likely it is to pay high dividends. Also, high investment opportunities are good position increases a firm's ability to pay dividends.

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Pengaruh Profitabilitas, Dividend Payout Ratio dan Inflasi Terhadap Harga Saham

e-Journal Ekonomi Bisnis dan Akuntansi ◽

10.19184/ejeba.v8i1.21652 ◽

2021 ◽

Vol 8 (1) ◽

pp. 84

Author(s):

Herman Setiawan ◽

Victoria Victoria ◽

Karen Victoria ◽

Holfian Daulat Tambun Saribu ◽

Erika Erika

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Capital Market ◽

Consumer Goods ◽

Stock Prices ◽

Stock Exchange ◽

Analysis Method ◽

Dividend Payout ◽

Share Prices ◽

The Capital Market

The presence of the capital market in Indonesia is marked by the number of investors who purchase shares of entities that are registered in the capital market. The purpose of this research is to examine and analyze the effect of profitability, dividend payout ratio and inflation on share prices in consumer goods entities listed on the Indonesia Stock Exchange in 2014-2018. This type of research is quantitative. The population of this study is 41 consumer goods companies listed on the Indonesia Stock Exchange for the period 2014- 2018, the sample of this study is 17 companies x 5 years = 85 samples. The data analysis method of this research is to use multiple linear regression with SPSS. The results of this study are Profitability has a significant and significant effect on stock prices, while Dividend Payout Ratio and inflation have no effect on Stock Prices, and simultaneously Profitability, Dividend Payout Ratio and inflation have a significant and significant effect on Share Prices in Consumer Goods Entities listed on the Indonesia Stock Exchange. 2014-2018.

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PENGARUH PENAGIHAN PAJAK TERHADAP PENCAIRAN TUNGGAKAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PADANG SATU

10.31227/osf.io/6fyz4 ◽

2019 ◽

Author(s):

Yola Diana ◽

Marlina

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Linear Regression Analysis ◽

Research Result ◽

Secondary Data ◽

Research Data ◽

Simple Linear Regression ◽

Tax Collection ◽

Level Of Significance

ABSTRACTThis study aims to find the influence of tax collection on disbursement of tax arrears on tax office (kpp) pratama padang satu. The object of this study is the taxpayer at the tax office (kpp) pratama padang satu. The amount of research data in this study is as many as 30 consisting of 2.5 tax periods namely the year 2016-2018. The data in this research is sourced from secondary data obtained from tax office (kpp) pratama padang. Data analysis using simple linear regression analysis. Based on the research result, tax collection variable has a positive and significant influence on the disbursement of tax arrears. This is evidence from the result ttest and the level of significance is smaller than 0.05. For further research is expected to add research variable and the amount of data for more perfect research.Keyword : tax collection, disbursement of tax arrears

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The Effect of Current Ratio, Debt to Equity Ratio and Return in The Consumer Goods Industry Sector Listed in Indonesia Stock Exchange 2012-2017

International Humanities and Applied Science Journal ◽

10.22441/ihasj.2019.v2i2.04 ◽

2019 ◽

Vol 2 (3) ◽

Author(s):

Yusi Amelia ◽

Rina Y Asmara

Keyword(s):

Consumer Goods ◽

Regression Coefficient ◽

Stock Exchange ◽

Current Ratio ◽

Dividend Payout ◽

Return On Equity ◽

Industry Sector ◽

Negative Effect ◽

Equity Ratio ◽

Consumer Goods Industry

This study aims to analyze the effect of current ratio (CR), debt to equity ratio (DER), and return on equity ratio (ROE) on dividend payout ratio (DPR) in the consumer goods industry sector listed in Indonesia Stock Exchange period of 2012-2017. The sample selection in this study using purposive sampling method and got 13 companies that match the criteria. From result of research got value of adjusted R-Square equal to 62.64%. It indicated that return on equity has a significant negative effect on dividend payout ratio with regression coefficient equal to -1.070932. However, the result of current ratio has insignificant negative effect on the dividend payout ratio with regression coefficient of -2.462612 and debt to equity ratio has insignificant positive effect on the dividend payout ratio with regression coefficient of 0.012540.

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STRATEGIES FOR USING PROFIT AND CASH FLOW STATEMENTS IN ASSESSING THE FINANCIAL PERFORMANCE OF PRIVATE BANK COMPANIES ON THE INDONESIA STOCK EXCHANGE

International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) ◽

10.54443/ijebas.v1i1.2 ◽

2021 ◽

Vol 1 (1) ◽

pp. 14-23

Author(s):

Maulana Majied Sumatrani Saragih

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Financial Performance ◽

Cash Flow ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Private Banks ◽

Comprehensive Picture

This study aims to find out how the Strategy for Using Profit and Cash Flow Statements on the Financial Performance of Indonesian Private Banks Listed on the Indonesia Stock Exchange. The research method used is quantitative data method. While the data used is secondary data. The data analysis method in this study uses multiple linear regression analysis to obtain a comprehensive picture of the effect of the Profit Usage variable on Financial Performance by using the SPSS 25 for Windows program. To find out whether there is a significant effect of the independent variable on the dependent variable, a simple linear regression model is used. The results of hypothesis testing using multiple regression analysis and t test show that: The use of profit (X1) has a positive and significant effect on Financial Performance (Y). In other words, it means, the use of profit has a positive and significant effect on financial performance. Cash Flow (X2) has no effect on Financial Performance (Y). In other words, it means, Cash Flow has no positive and significant effect on Financial Performance. Use of Profit (X1), Cash Flow Variable (X2), have a significant effect simultaneously (simultaneously) on the Financial Performance Variable (Y).

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PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v26i1.269 ◽

2021 ◽

Vol 26 (1) ◽

pp. 68-79

Author(s):

Nur Alfi Laila Sifai Ghasani ◽

Nurdiono Nurdiono ◽

Yenni Agustina ◽

A. Zubaidi Indra

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Hypothesis Testing ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Transfer Pricing ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Negative Coefficient

The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has not effect on tax avoidance. leverage and profitability has a significant effext with a negative coefficient on tax avoidance.

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