Pengaruh DER, Komisaris Independen, dan Kepemilikan Institusional terhadap ROE

This study aims to estimate and analyze the factors that affect ROE (Y), either partially or jointly. In this study, the factors tested were DER (X1), Independent Commissioner (X2) and Institutional Ownership (X3). The research method used is multiple linear regression analysis, with purposive sampling method on 7 metal and similar sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained from evidence, notes, historical reports compiled in the annual financial statements obtained from the internet site, namely www.idx.co.id. The statistical method used is inferential statistics, using multiple linear regression models. As for what is tested in the classical assumption test inferential statistics, R2 test, T test and F test. The test results show that the DER variable has a significant effect on ROE, institutional ownership has no effect on ROE, institutional ownership has no significant effect on ROE. The results of the F test show that DER, Institutional Ownership, and Independent Commissioner simultaneously have a significant effect on ROE.

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PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

JURNAL AKUNTANSI BARELANG ◽

10.33884/jab.v3i2.1013 ◽

2019 ◽

Vol 3 (2) ◽

pp. 64 ◽

Cited By ~ 1

Author(s):

Neni Marlina Br prba ◽

Syahril Effendi

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Value ◽

Stock Exchange ◽

Institutional Ownership ◽

T Test ◽

Coefficient Of Determination ◽

Managerial Ownership ◽

Manufacturing Companies ◽

F Test

This study aims to identify, analyze and determine the effect of managerial ownership and institutional ownership partially and simultaneously on the value of the company in manufacturing companies listed on the Indonesia stock exchange. The method used is quantitative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2016. The samples used in this study are manufacturing companies that have certain criteria. The sampling method is done by purposive sampling, which is based on certain criteria. The data analysis technique used is the classic assumption test (normality, multicollinearity, heterocedasticity, and autocorrelation), multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis of variable managerial ownership and institutional ownership of firm value obtained Y = 1,419 + 0,014 X1 +1,158 X2 + e. From the results of the t test performed, the sig value of the managerial ownership variable is 0.381> 0.05, it can be concluded that the managerial ownership variable (X1) does not have a significant effect on firm value. While the sig value of institutional ownership is 0,000 <0,05, it can be concluded that institutional ownership (X2) has a significant effect on firm value. From the results of the F test or the tests carried out simultaneously, the sig value is 0,000 <0,05, it can be concluded that management ownership (X1) and institutional ownership (X2) together have a significant effect on firm value, while the coefficient of determination obtained Adjusted R Square of 0.201. This means that the ability of managerial ownership and institutional ownership variables in explaining the dependent variable is equal to 20.1% and the remaining 79.9% is explained by other variables not discussed in this study.

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Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

Jurnal Riset Akuntansi ◽

10.34010/jra.v12i1.2668 ◽

2020 ◽

Vol 12 (1) ◽

pp. 42-52

Author(s):

Farida Nur Soleh Widiasari ◽

Yuli Chomsatu Samrotun ◽

Suhendro Suhendro

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sample Selection ◽

Investment Decisions ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

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Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p24 ◽

2019 ◽

pp. 2293

Author(s):

Ida Ayu Intan Dwiyanti ◽

I Ketut Jati

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

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Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽

10.31573/eksos.v16i2.169 ◽

2020 ◽

Vol 16 (2) ◽

pp. 95-109

Author(s):

Uyun Sundari ◽

Ratno Agriyanto ◽

Dessy Noor Farida

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Integrated Reporting ◽

Analysis Techniques ◽

Mining Companies

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.

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The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

Journal of Accounting Research, Organization and Economics ◽

10.24815/jaroe.v2i2.14633 ◽

2019 ◽

Vol 2 (2) ◽

pp. 97-112

Author(s):

Aga Arye Perdana

Keyword(s):

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Audit Committee ◽

Design Methodology ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

T Test

Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.

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ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN

MAKSIMUM ◽

10.26714/mki.8.3.2018.1-10 ◽

2019 ◽

Vol 8 (3) ◽

pp. 1

Author(s):

Ika Listyawati ◽

Rosiana Ramadhan

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Capital Structure ◽

Multiple Linear Regression ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.

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Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak

Akuntabilitas ◽

10.15408/akt.v14i1.17306 ◽

2021 ◽

Vol 14 (1) ◽

pp. 101-112

Author(s):

Suwandi Suwandi

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Political Connections ◽

Manufacturing Companies ◽

The Law ◽

The Government

The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.

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Pimpinan yang Memiliki Koneksi Politik Memperkuat Kinerja Profitabilitas terhadap Penghindaran Pajak

JIATAX (Journal of Islamic Accounting and Tax) ◽

10.30587/jiatax.v3i1.986 ◽

2020 ◽

Vol 3 (1) ◽

pp. 17

Author(s):

Yuli Fitiasari ◽

Suwandi Suwandi Suwandi

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Political Connections ◽

Manufacturing Companies ◽

The Law ◽

The Government

The purpose of this study is to examine the effect of profitability performance and interaction of political connections with profitability performance on tax avoidance. The sample in this study were all manufacturing companies in the Indonesia Stock Exchange (IDX). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 63 companies. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that profitability performance has a significant effect on tax avoidance, while the interaction of political connections with profitability performance has a significant effect on tax avoidance. Tax avoidance is an effort to alleviate the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is not desired by the government because it reduces state revenues. Political connections that are built by the company will increase the likelihood of companies being involved in tax avoidance activities. Profitability performance is the central key for management who has proximity to officials in making projections that are possible in tax avoidance.

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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2015-2017

JURNAL AKUNTANSI, KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI ◽

10.36085/jakta.v1i1.827 ◽

2020 ◽

Vol 1 (1) ◽

pp. 97-109

Author(s):

Nensi Yuniarti ◽

Elvis Nopriyanti Sherly ◽

Dewi Nopita Sari

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis

This study aims to examine (1) Institutional ownership Against Tax Avoidance and (2) Independent Board of Commissioners Against Tax Avoidance in LQ-45 companies registered in Indonesia Stock Exchange (IDX). This research is quantitative research. The population in this study were all LQ-45 companies listed on the Stock Exchange in 2015-2017. While the sample of this study was determined by purposive sampling method to obtain 29 sample companies. The type of data used is secondary data obtained from www.idx.co.id and sample company websites. The analytical method used is multiple linear regression analysis. Based on the results of multiple linear regression analysis with a significance level of 5%, the results of the study concluded: institutional ownership and independent board of commissioners proved to have a significant effect on tax avoidance. The results of this study, it is suggested to add other variables that are thought to influence tax avoidance such as: audit quality, audit committee, management compensation, and managerial ownership.

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ANALISIS PENGARUH NIM, BOPO, LDR, DAN NPL TERHADAP PROFITABILITAS (Studi Kasus Pada Bank Umum Yang Listed Di Bursa Efek Indonesia Periode 2014-2018)

KEUNIS ◽

10.32497/keunis.v8i1.2136 ◽

2020 ◽

Vol 8 (1) ◽

pp. 82

Author(s):

Wulandari Danu Lestari ◽

R. Gunawan Setianegara

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Financial Reports ◽

Net Interest Margin ◽

Level Of Significance

This research aims to determine the effect of Net Interest Margin (NIM), Operation Expenses to Operations Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) toward Profitability (Case Study on the Commercial Banks that Listed in Indonesia Stock Exchange period 2014-2018).In this research the sampling technique used was purposive sampling technique and managed to obtained 13 banks. Secondary data used were obtained from financial reports published from the official website of the Otoritas Jasa Keuangan (OJK). Methods of data analysis used in this study is the analysis of multiple linear regression with a level of significance of 5%.The results showed that the variables NIM, BOPO, LDR, and NPL simultaneously have significant effect to Profitability. Based on the t-test results it can be concluded that the variables NIM and BOPO have significant effect while LDR, and NPL have not significant effect to Profitability. The results obtained by multiple linear regression analysis Adjusted R2 of 0.976, this shows that the contribution of independent variables in explaining the dependent variable is 97,6% and the remaining is explained by other variables that are not examined.

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