scholarly journals Factors Affecting The Selection of Fair Value Methods for Investment Property

2021 ◽  
Vol 17 (1) ◽  
pp. 111-129
Author(s):  
Herlin Tundjung Setijaningsih ◽  
Sarwo Edy Handoyo ◽  
Novia Sundari
Keyword(s):  
Logistic Regression ◽  
Data Processing ◽  
Information Asymmetry ◽  
Stock Exchange ◽  
Fair Value ◽  
Processing Technique ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Data Processing Technique ◽  
Selection Of

The purpose of this study is to analyze the effect of leverage, profitability, information asymmetry, and the gain on the fair value difference on the selection of the fair value method for investment property by PSAK 13. The population of this study is all companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample selected by purposive sampling amounted to 53 companies. The data processing technique uses the STATA 14.2 program. Logistic regression is used to analyze the hypothesis. Findings. The results of this study indicate that leverage, profitability, and information asymmetry do not affect the selection of the fair value method for an investment property. However, the gain on fair value difference negatively affects the choice of the fair value method for an investment property.

scholarly journals KEMUNGKINAN PEMILIHAN METODE NILAI WAJAR BAGI PERUSAHAAN YANG MELAPORKAN PROPERTI INVESTASI

2020 ◽  
Vol 1 (1) ◽  
pp. 21-35
Author(s):  
Sri Putri Siska Mulyanti ◽  
Yeasy Damayanti ◽  
Yunilma
Keyword(s):  
Information Asymmetry ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Fair Value ◽  
Selection Method ◽  
Publicly Traded ◽  
Logit Regression ◽  
Low Levels ◽  
Selection Of

This study aims to examine the factors that affect the likelihood companies choose the method of fair value for investment properties. Factors in this research consisted of debt levels, the size of the company, information asymmetry and companies in the property industry (control variables).  The population of this research is company publicly traded listed on the Indonesian Stock Exchange 2010-2015 period. The sample selection using purposive sampling, the type of data used is secondary data obtained from the official website of the Stock Exchange. The hypothesis tested using a binomial logit regression models. The results of this study indicate that the level of debt significantly influence the possibility of the selection method for the fair value of investment property. This suggests that the high or low levels of debt may affect the selection of the fair value method. The size of the company, information asymmetry and companies in the property industry did not significantly affect the possibility of the selection method for the fair value of investment property. This suggests that the high or low of company size, and information asymmetry in the property industry has no impact on the possibility of the selection method for the fair value of investment property

scholarly journals PENGARUH FAKTOR AKUNTANSI TERHADAP PREDIKSI PERINGKAT OBLIGASI

2017 ◽  
Vol 20 (1) ◽  
pp. 52
Author(s):  
Henny Henny
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Bond ◽  
Bond Ratings ◽  
Purposive Sampling ◽  
Independent Variable ◽  
Selection Of

Tujuan dari penelitian ini adalah untuk mengungkapkan faktor akuntansi yang mempengaruhi prediksi peringkat obligasi pada perusahaan non keuangan di Bursa Efek Indonesia. Data diambil dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel sebanyak 20 perusahaan dengan menggunakan purposive sampling method. Metode penelitian yang digunakan untuk menguji hipotesis adalah logistic regression analysis metode stepwise untuk menguji faktor akuntansi yaitu variabel independen leverage, liquidity, profitability, productivity dan growth terhadap variabel dependen prediksi peringkat obligasi. Hasil dari penelitian ini adalah variabel profitability dan productivity memiliki pengaruh terhadap prediksi peringkat obligasi perusahaan non keuangan.The purpose of this study was to reveal the accounting factors that affect the predictions bond ratings on non-financial companies in the Indonesia Stock Exchange. Data taken from non-financial companies listed on the Indonesia Stock Exchange. The selection of a sample of 20 companies using purposive sampling method. The method used to test the hypothesis is a stepwise method logistic regression analysis to examine of accounting factors namely the independent variable leverage, liquidity, profitability, productivity and growth on the dependent variable prediction bond ratings. Results from this study are variable profitability and productivity have an influence on the prediction of non-financial corporate bond ratings

TIMELINESS OF FINANCIAL REPORTING IN INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 15 (2) ◽  
pp. 241-256
Author(s):  
Amsal Irmalis ◽  
Nur Kariza ◽  
Muzakir Muzakir
Keyword(s):  
Logistic Regression ◽  
Empirical Evidence ◽  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Food And Beverage

The aims of this research is to find out the empirical evidence of the factors affecting the financial reporting timeliness of food and beverage companies listed on Indonesia stock exchange. The factors tested in this research are profitability. The population of the research are 26 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. Purposive sampling method were used to draw out the samples out of population. The hypotheses were tested using logistic regression at a 5 percent significance level. The results of the research indicated that the profitability, leverage and liquidity had no effect on the timeliness of financial reporting of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.

scholarly journals ANALISIS PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

BISMA ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Febriani Florentin Sinaga
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Financial Data ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Company Value ◽  
Company Growth ◽  
Debt Policy

This study aims to analyze the effect of debt policy, dividend policy, and company growth on company value, with profitability as the intervening variable, in the finance companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all finance companies listed on IDX for the period of 2015 and 2016. The purposive sampling method was used in this study with the sample consisted of 12 finance companies. Data used were financial data sourced from the website of IDX. Data were analyzed using path analysis with two equations, i.e., the factors affecting company value and the factors affecting company profitability. Results of the study showed that debt policy, dividend policy, company growth, and profitability have no significant effect on company value. This study also found that debt policy and company growth  have no significant effect on profitability, while dividend policy significantly affects profitability. Keywords : Debt policy, dividend policy, company growth, profitability

A NEW DATA‐PROCESSING TECHNIQUE FOR THE ELIMINATION OF GHOST ARRIVALS ON REFLECTION SEISMOGRAMS

Geophysics ◽  
1964 ◽  
Vol 29 (5) ◽  
pp. 783-805 ◽  
Author(s):  
William A. Schneider ◽  
Kenneth L. Larner ◽  
J. P. Burg ◽  
Milo M. Backus
Keyword(s):  
Data Processing ◽  
Filter Design ◽  
Random Noise ◽  
Wide Band ◽  
Processing Technique ◽  
Linear Filter ◽  
Least Mean Square ◽  
Near Surface ◽  
Surface Reflection ◽  
Data Processing Technique

A new data‐processing technique is presented for the separation of initially up‐traveling (ghost) energy from initially down‐traveling (primary) energy on reflection seismograms. The method combines records from two or more shot depths after prefiltering each record with a different filter. The filters are designed on a least‐mean‐square‐error criterion to extract primary reflections in the presence of ghost reflections and random noise. Filter design is dependent only on the difference in uphole time between shots, and is independent of the details of near‐surface layering. The method achieves wide‐band separation of primary and ghost energy, which results in 10–15 db greater attenuation of ghost reflections than can be achieved with conventional two‐ or three‐shot stacking (no prefiltering) for ghost elimination. The technique is illustrated in terms of both synthetic and field examples. The deghosted field data are used to study the near‐surface reflection response by computing the optimum linear filter to transform the deghosted trace back into the original ghosted trace. The impulse response of this filter embodies the effects of the near‐surface on the reflection seismogram, i.e. the cause of the ghosting. Analysis of these filters reveals that the ghosting mechanism in the field test area consists of both a surface‐ and base‐of‐weathering layer reflector.

Tingkat Pengembalian (Return), Risiko, dan Koefisien Variasi pada Saham Syariah dan Saham Nonsyariah

2018 ◽  
Vol 1 (2) ◽  
pp. 171
Author(s):  
Sofyan Hadinata
Keyword(s):  
Coefficient Of Variation ◽  
Stock Exchange ◽  
Quantitative Approach ◽  
Rate Of Return ◽  
Purposive Sampling ◽  
Selection Of

The purpose of this study is to analyze the differences in the rate of return, risk, and coefficient of variation between sharia shares and non-sharia shares. This study uses a quantitative approach with the Mann-Whitney U Test. The population of this study is companies listed on the Indonesia Stock Exchange in 2017. Sharia shares refer to companies that listed in the Jakarta Islamic Index (JII) in the period 2017. The selection of samples uses purposive sampling. There are 24 sharia shares issuers, while non-Islamic shares are 8 issuers. The results of the study show that there is no difference in the level of weekly returns between sharia and non-sharia shares. As for the risks and the coefficient of variation statistically there is a difference between sharia shares and non-sharia shares

A novel data processing technique for image reconstruction of penumbral imaging

2011 ◽  
Author(s):  
Hongwei Xie ◽  
Hongyun Li ◽  
Zeping Xu ◽  
Guzhou Song ◽  
Faqiang Zhang ◽  
...  
Keyword(s):  
Image Reconstruction ◽  
Data Processing ◽  
Processing Technique ◽  
Penumbral Imaging ◽  
Data Processing Technique
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