scholarly journals Analisis Pengaruh Komisaris Independen, Kepemilikan Institusional, dan Dept to Equity Ratio Terhadap Kinerja Keuangan

2020 ◽  
Vol 3 (2) ◽  
pp. 277-288
Author(s):  
Sri Putri Winingrum W. A.

The purpose of this study is to obtain empirical evidence about the influence of independent commissioners on financial performance, analyze the effect of institutional ownership on financial performance, analyze the effect of DER on financial performance, and to analyze the influence of independent commissioners, institutional ownership and DER on financial performance. The method / approach of this research is associative research. The results of the first hypothesis research, the Independent Commissioner Beta value of 0.615116 indicates that the independent commissioner has an influence on financial performance. The second hypothesis testing results, Beta value of institutional ownership of 0.007281 indicates institutional ownership has an influence on financial performance. The results of testing the third hypothesis, the DER Beta Value of -0.162996 indicates that the DER has an influence on financial performance. The fourth hypothesis testing results, the significance test of multiple regression seen from the data from the results of significant testing and F test. Conclusion of the results of the first hypothesis testing, the Beta value of the independent commissioner indicates that the independent commissioner has an influence on financial performance. The results of the second hypothesis testing, Beta value of institutional ownership indicates institutional ownership has an influence on financial performance. The third hypothesis testing results, Beta value dept to equity ratio indicates the DER has an influence on financial performance. The fourth hypothesis testing results, a significant test of multiple regression can be seen from the data of the significant test results and the F test. Abstrak Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai hal-hal sebagai berikut: untuk menganalisis pengaruh komisaris independen terhadap kinerja keuangan, untuk menganalisis pengaruh kepemilikan institusional terhadap kinerja keuangan, untuk menganalisis pengaruh dept to equity ratio terhadap kinerja keuangan, dan untuk menganalisis pengaruh komisaris independen, kepemilikan institusional dan dept to equity ratio terhadap kinerja keuangan. Metode/Pendekatan berdasarkan pada judul dan permasalahan, maka jenis penelitian ini adalah penelitian asosiatif. Hasil Penelitian Hasil pengujian hipotesis pertama, Nilai Beta komisaris independen (komind) sebesar 0.615116 yang menandakan bahwa komisaris independen (komind) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis kedua, Nilai Beta kepemilikan institusional (kepinst) sebesar 0.007281 yang menandakan bahwa kepemilikan institusional (kepinst) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis ketiga, Nilai Beta dept to equity ratio (DER) sebesar -0.162996 yang menandakan bahwa dept to equity ratio (DER) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis keempat, Untuk uji signifikan regresi berganda dapat dilihat dari data dari hasil pengujian signifikan dan uji F. Kesimpulan hasil penelitian hasil pengujian hipotesis pertama, Nilai Beta komisaris independen (komind) menandakan bahwa komisaris independen (komind) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis kedua, Nilai Beta kepemilikan institusional (kepinst) menandakan bahwa kepemilikan institusional (kepinst) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis ketiga, Nilai Beta dept to equity ratio (DER) menandakan bahwa dept to equity ratio (DER) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis keempat, Untuk uji signifikan regresi berganda dapat dilihat dari data dari hasil pengujian signifikan dan uji F. Kata Kunci : Kinerja Keuangan, Komisaris Independen, Kepemilikan Institusional, DER

2021 ◽  
Vol 4 (2) ◽  
pp. 673-679
Author(s):  
Dhita Adriani Rangkuti ◽  
Mey Monita Lestari Manalu ◽  
Sartika Nanda Lestari ◽  
Brian Robuli ◽  
Irfan Boy Samosir

The purpose of this study was to determine and analyze the effect oprice, service quality, and customer relationship management on the purchase decision of Asuransi Astra Garda OtoMedan, JL.ImanBonjol. The data used are primary data obtained from the answer of 85 respondents by accidental sampling method. Data collection techniques used in this study used a questionnaire and interview technique. Data analysis techniquesin the study used linear regression, classic assumption  tests, hypothesis testing (t test and f test) and the coefficiecnt of determination. Hypothesis testing results indicate that partially (t) obtained value for t count price of 2,833 > t table 1,658 and sig value obtained 0,005<0,05 which means that price has a positive and significant influence on purchasing decisions in using Astra Insurance services (Garda Oto). Partially obtained value for service quality tcount 5.152 >ttable 1.658 and sig value obtained 0.000 <0.05 which means that service quality has a positive and significant influence on purchasing decisions in using Astra Insurance (Garda Oto) services, partially obtained value for customer relationship management t count 8.878 > 1.658 t table and the sig value obtained is 0.000 <0.05 which means that customer relationship management has a positive and significant influence on purchasing decisions in using Astra Insurance (Garda Oto) services, for the F test results obtained calculated F value = 77.769 > f table (2.69), and a significance probability of 0.000 <0.05, meaning that simultaneously prices, service quality and customer relationship management have a positive and significant effect on purchasing decisions in using Astra Insurance Services (Garda Oto). Keywords: Price, Service Quality, and Customer Relationship Management.


2019 ◽  
Vol 4 (1) ◽  
pp. 132
Author(s):  
Tiurniari Purba

This study aims to determine the effect of variable packaging and durability on consumer ethnocentrism in Batam, both partially and simultaneously. The background of this research is due to the rise of types of snack products made in Malaysia circulating in every type of retail in Batam, and very well-selling. This research will be analyzed quantitatively with a research tool using a questionnaire. The results of the questionnaire will be processed with the help of SPSS statistical software. As for what will be tested is the multiple regression test. Regression test results showed that the packaging had no effect on consumer ethnocentrism in Batam. While the durability variable shows a significant influence on consumer ethnocentrism. Simultaneously the F test shows that both packaging and durability affect ethnocentrism. While the determination coefficient test results indicate that the determination test output for the R Square value of 0.817 means that the magnitude of the contribution or contribution of the X1 and X2 variables of 82% to the Y variable and the rest of 18% is the influence of other variables not mentioned in this study.   Keywords: Packeging, Durability, Etnosentrisme, Snack


2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 


2019 ◽  
Vol 14 (2) ◽  
pp. 141
Author(s):  
Umi Murtini

This research aimed to examine the effect of managerial ownership, institutional ownership, and profitability on debt policy. Samples are used by non-bank companies listed on the Indonesia Stock Exchange from 2013-20017. Managerial ownership is measured using the percentage of shares held by managers. Institutional ownership is measured by the percentage of shares held by the institution. Company profitability is measured using Profit Margin, while debt policy is measured using the debt to equity ratio (DER). Testing used multiple regression. The results of this study indicate that managerial and institutional ownership negatively affects debt policy. Profitability has a positive effect on debt policy Keyword: managerial ownership, institutional ownership, profit margin, debt to equity ratio (DER) ABSTRAK  Penelitian ini bertujuan menguji pengaruh kepemilikan manajerial, instistusional, dan profitabilitas terhadap kebijakan utang. Sampel digunakan perusahaan non bank yang terdaftar di Bursa Efek Indonesia dari tahun 2013-20017. Kepemilikan manajerial diukur menggunakan prosentase saham yang dimiliki oleh manajer. Kepemilikan institusional diukur dengan prosentase saham yang dimiliki oleh institusi. Profitabilitas perusahaan diukur dengan menggunakan Profit Margin, sedang kebijakan hutang diukur dengan menggunakan rasio hutang terhadap ekuitas (DER). Pengujian digunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan institusional berpengaruh negatif terhadap kebijakan hutang. Profitabilitas berpengaruh positif terhadap kebijakan hutang. Kata kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Profit Margin, Debt to Equity


Author(s):  
Wirmie Eka Putra ◽  
Indra Lila Kusuma ◽  
Maya Widyana Dewi

This study is entitled Analysis of Factors Affecting Voluntary Disclosure (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2017-2019). This study aims to examine the effect of leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership on voluntary disclosure. Data analysis methods used are multiple regression analysis, simultaneous significance test and partial significance test. Simultaneous significance test results show that leverage, liquidity, profitability, company size, managerial ownership, and institutional ownership have a significant effect on voluntary disclosure. The results of the partial significance test show that leverage and firm size affect voluntary disclosure, while liquidity, profitability, managerial ownership, and institutional ownership do not affect voluntary disclosure. Keywords: voluntary disclosure, leverage, liquidity, profitability, company size, managerial ownership, institutional ownership


2018 ◽  
Vol 3 (1) ◽  
pp. 80
Author(s):  
PUTRI PUSPITA_AYU

The research is to find out and analyze the contribution of Original income Equalization Funds against the region and the financial performance of local Government Counties and the city of se-West Java province. Hypothesis testing in this study using multiple regression analysis (Multiple Regression) on the grounds that its independent variable more than one. This analysis is used to determine the relationship between financial performance areas with independent variables (the original Revenue Equalization Fund and regional). To know the influence between independent variables with the performance levels of local government then performed testing of hypothesis testing research on the variables with the determination coefficient and t-test. Linear regression analysis of the barganda equation KKPD = 1.452 + 0, 561PAD – 0, 171DP + e. Whereas determinasinya coefficients (R2) of 25.3%. based on the research results obtained the conclusion that Equalization Fund of PAD effect partially against the financial performance of local government.


2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Yunia Wardi ◽  
Hendri Andi Mesta ◽  
Ilda Rahmayeni

This research is aimto analyze the influence of trust and satisfaction on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman. The population in this research is the Mitra Beasiswa AJB Bumiputera 1912 of Pariaman in 2015. The sample was taken by purposive sampling using the formula of Slovin, with sample size as much as 90 respondents. Data analysis is performed multiple regression analysis and hypothesis testing using F test and t-test. The results of this study show that trust and satisfaction have a significant effect on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman.


2020 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Fitri Amalia Azzahra ◽  
Aftoni Sutanto

This study is entitled Analysis of the Effect of Financial Financial Ratios on Stock Returns on Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2012-2014. The purpose of this study is to determine whether the variable Current ratio (CR), Debt to Equity Ratio (DER), Earning per Share (EPS), and Total Asset Turn Over (TATO) affect the stock return. The analytical tool used is multiple linear regression, t test, F test, and R2. T test results prove that the CR variable has no effect on stock returns with a probability value of 0.9755, the DER variable has no effect on stock returns with a probability value of 0.9442, the EPS variable has an effect on stock returns with a probability value of 0.0049, and TATO has no effect on stock returns with a probability value of 0.9809. The test results with the F test prove that the variables CR, DER, EPS, and TATO simultaneously have no effect on stock returns with a probability value of 0.050589. The R2 test result, 0.278689, shows that the dependent variable of stock returns can be explained by the independent variables CR, DER, EPS, and TATO by 27.8% while the remaining 72.2% is explained by other variables not examined in this study.


2019 ◽  
Author(s):  
Andrani Dwi Putri

Economic slowdown is also contained in the problem that occurred inbanking companies is about the depressed problem loans, so the profit of largebanks plummeted. This study aims to determine the board of commissioners,board of directors, and institutional ownership of the financial performance of thecompany. The sample used is financial sector company in year 20012-2016 byusing technique of perposive sampling with amount of 30 sample. Type of dataused is secondary data obtained from Hypothesis in this study was tested using regression of penel data. The result of hypothesis testing shows that institutional ownership has positive and insignificant effect, independent board ofcommissioner has a negative but significant effect to company's financial performance (ROA). leveragr has a negative and significant effect on ROA.


2020 ◽  
Vol 4 (1) ◽  
pp. 106
Author(s):  
Vinny Stephanie Hidayat ◽  
Debbianita Debbianita

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies


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