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 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 PROFITABILITY, SOLVABILITY, PRICE EARNINGS RATIO AND PRICE TO BOOK RATIO AN EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES

2016 ◽  
Vol 2 (2) ◽  
pp. 114-122
Author(s):  
Geubrina Ria Andarint
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Price Earnings Ratio

Abstract            This study aims atexamining the correlation of profitability ratio and solvability ratio, collectively and partially, on price earnings ratio and price to book ratio of manufacturing companies listed on the Indonesian stock Exchange. The data were obtained from the annual financial statement of the companied with the period of study wasbetween 2011 and 2013.A multiple regression analysis has been performed to analysesamples of 57 manufacturing companies that have been selected based on the purposive sampling. The results showed that the profitability has a positive and significant correlation on the price earnings ratio and price to book ratio of the companiesstudied. Meanwhile, the solvabilityhas a negative and significant effect on the price earnings ratio and price to book ratio. This study has also documented that theprofitability and solvability of the companies are better in explaining change of the Price to Book Ratio (PBR) than the Price Earnings Ratio (PER).  Keywords: profitability ratio, solvability ratio, price earnings ratio, price to                       book ratio, Indonesia, Manufacturing Companies

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

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 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 The Effect of Foreign Institutional Ownership, Foreign Directors and Foreign Commissioners on Profitability

2021 ◽  
Vol 11 (2) ◽  
pp. 115
Author(s):  
Yulian Belinda Ambarwati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Research Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Foreign Banks ◽  
Foreign Workers ◽  
Foreign Companies ◽  
Foreign Directors

In 2018, the banking world became a hot topic of conversation because several foreign companies announced their plans to own shares in local banks in Indonesia. Merger between local banks and foreign banks will allow foreign workers to work in Indonesia. This study aims to examine whether foreign institutional ownership, foreign directors and foreign commissioners have an effect on profitability. The sample used in this research is banking companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is multiple regression analysis. The results of this study indicate that foreign institutional ownership has an effect on profitability. Acquisitions by foreign parties are considered to be able to improve the performance of local banks. Foreign-owned banks are associated with increased profits. Meanwhile, both foreign directors and foreign commissioners have no effect on profitability. The low number of foreign directors and commissioners makes their performance unnoticeable.

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

scholarly journals Mendeteksi Earnings Management Perusahaan Melalui Aktivitas RIIL

2020 ◽  
Vol 25 (1) ◽  
pp. 66
Author(s):  
Viriany, Liana Susanto, Henny Wirianata, Yanti
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Significant Influence ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Real Earnings Management ◽  
Manufacturing Companies

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent comissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.

scholarly journals PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN ROKOK TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE

2020 ◽  
Vol 1 (1) ◽  
pp. 190-197
Author(s):  
Sofi Sani Safitri ◽  
Sigit Prihanto Utomo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Purposive Sampling

This study aims to test the effects of leverage and liquidity on accounting conservatism, this research uses secondary data. Sample of this research is cigarette company from the Indonesian Stock Exchange in 2013-2018. Samples were collected by using purposive sampling method and resulting two companies to be the samples. The observations using descriptive statistic, a test of classical assumption, and multiple regression analysis. This study conclused that independent leverage variabel and liquidity has simultaneously effect to accounting conservatism, and leverage hasn’t effect significantly to accounting conservatism.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Rinny Meidiyustiani ◽  
Putri Febisianigrum
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Negative Effect

This study aimed to analyze the influence of profitability, solvency, and auditor’s opinion set on audit delay, and to analyze the size of company in moderating the effect of profitability, solvency, and auditor’s opinion set to audit delay. The population in this study is mining companies listed on Indonesia Stock Exchange period 2012-2017 with using purposive sampling technique and obtained a sample of study as many as 32 companies. The analysis has been carried out by using multiple regression analysis and moderated regression analysis. The result of this study show that the partial profitability has negative effect to audit delay, solvency and auditor’s opinion has not effect to audit delay, the size of company cannot moderate the effect of profitability set to the audit delay, solvency can moderate the effect of profitability set to the audit delay and auditor’s opinion cannot moderate the effect of profitability set to the audit delay. 

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