scholarly journals PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL

2019 ◽  
Vol 14 (1) ◽  
pp. 104-114
Author(s):  
Totok Dewayanto
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Government Ownership

The purpose of this study is to examine the role of corporate governance on the imposition of intellectual capital. This study uses company performance, capital structure and firm size as a control variable.The population in this study consisted of all manufacturing companies in the Indonesia Stock Exchange in the period 2015-2017. Sampling was carried out using the purposive sampling method. The total sample of this study was 381 companies.This study uses multiple regression analysis to test hypotheses. The results of this study indicate that board size, the proportion of independent commissioners, block holder ownership, and government ownership have a positive and significant effect on IC disclosure. Meanwhile, the board's tenure has no effect on IC disclosure.

scholarly journals Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2019 ◽  
Vol 1 (2) ◽  
pp. 572-588
Author(s):  
Patriot Jaya Ayshinta ◽  
Henri Agustin ◽  
Mayar Afriyenti
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Panel Regression ◽  
Manufacturing Companies

This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing.  Exchange rate had a significant effect on the company’s decision to do transferi pricing

scholarly journals Analisis Struktur Aktiva, Kepemilikan Manajerial, dan Variabilitas Pendapatan Pada Struktur Modal Perusahaan Manufaktur

2021 ◽  
Vol 31 (2) ◽  
pp. 388
Author(s):  
Ni Komang Pina Lestari ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Income Variability

The purpose of this study was to determine the effect of asset structure, managerial ownership, and income variability on the company's capital structure (DER). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017- 2019 period. The population in this study were 181 companies, using the purposive sampling method the research sample was obtained as many as 46 manufacturing companies. The data analysis technique used in this research is panel data regression analysis technique with Eviews version 11 as a tool. Based on the research results, it is found that the asset structure has no effect on the capital structure. Managerial ownership has a positive and significant effect on capital structure. Income variability has a negative and significant effect on capital structure. Keywords:  Asset Structure; Managerial Ownership; Income Variability; Capital Structure.

scholarly journals PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 10 (2) ◽  
pp. 100
Author(s):  
Maretha Kris Dwi Anggreni ◽  
Robiyanto Robiyanto
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Capital Structure ◽  
Capital Market ◽  
Stock Exchange ◽  
Analysis Tool ◽  
Company Performance ◽  
Optimal Point ◽  
Purposive Sampling

ABSTRACT This study aims to examine the effect of capital structure and ownership on company performance with moderation of corporate governance in trade, service and investment sector companies in 2016- 2019. The research data was obtained from the Indonesian Capital Market Directory (ICMD) and the annual financial reports listed on the Indonesia Stock Exchange. The total sample obtained based on the purposive sampling method was 76 samples and tested using the Eviews 9 analysis tool. The analysis technique used panel data regression analysis and Moderated Regression Analysis (MRA). Capital structure and corporate governance as proxied by the role of independent commissioners are proven to improve company performance. The implication of this research is to provide empirical evidence regarding the role of corporate governance in moderating capital structure and ownership structure on company performance. The use of debt in the capital structure can have a positive influence on the company's performance. So the applied implication for the company is that it can increase debt in its capital structure by taking into account the optimal point. In addition, companies can optimize the role of independent commissioners as corporate governance to improve supervision within the company so as to improve company performance. ABSTRAKPenelitian ini bertujuan menguji pengaruh struktur modal dan kepemilikan terhadap kinerja perusahaan dengan moderasi corporate governance pada perusahaan sektor perdagangan, jasa dan investasi tahun 2016-2019. Data penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD) dan laporan keuangan tahunan yang tercatat pada Bursa Efek Indonesia. Total sampel diperoleh berdasarkan metode pengumpulan data purposive sampling adalah sebanyak 76 sampel dan diuji menggunakan alat analisis Eviews 9. Teknik analisis pada penelitian ini menggunakan analisis regresi data panel dan Moderated Regression Analysis (MRA). Variabel struktur modal serta variabel moderasi corporate governance yang diproksikan dengan peran komisaris independen terbukti dapat meningkatkan kinerja perusahaan. Implikasi dari penelitian ini adalah memberikan bukti secara empiris terkait peran corporate governance dalam memoderasi struktur modal dan struktur kepemilikan terhadap kinerja perusahaan. Penggunaan utang pada struktur modal mampu memberikan pengaruh positif terhadap kinerja perusahaan. Maka implikasi terapan bagi perusahaan yaitu dapat meningkatkan utang pada struktur modalnya dengan memperhatikan titik optimal. Selain itu, perusahaan dapat mengoptimalkan peran komisaris independen sebagai corporate governance untuk meningkatkan pengawasan dalam perusahaan sehingga meningkatkan kinerja perusahaan.JEL : G30, G32, G34

scholarly journals Pengaruh Listing Age dan Ownership Dispersion Terhadap Luas Pengungkapan Sukareka dengan Firm Size Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016)

2018 ◽  
Vol 6 (2) ◽  
pp. 1255
Author(s):  
Rahmi Oktriani ◽  
Fefri Indra Arza
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Voluntary Disclosure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Negative Effect

This study aims to determine the effect of listing age and ownership dispersion on voluntary disclosure with firm size as the moderating variable. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) year from 2014 to 2016. The sample of this study was determined by using a purposive sampling method, and that the total sample of 89 manufacturing companies. The source of data is secondary data. The data was gathered www.idx.com. The data analysis technique used is Moderated Regression Analysis. The results shows: (1) Listing age has not significant effect on voluntary disclosure, (2) Ownership dispersion has significant negative effect on the extent of voluntary disclosure, (3) Firm size is not able to strengthen the effect of listing age on the extent of voluntary disclosure and (4) Firm size is able to strengthen the effect of ownership dispersion on the extent of voluntary disclosure.Keywords: Voluntary Disclosure, Listing age, Ownership dispersion and Firm Size

scholarly journals PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Dessy Prilianti ◽  
Abdul Halim ◽  
Ati Retna Sari
Keyword(s):  
Capital Structure ◽  
Ownership Structure ◽  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Company Value ◽  
Independent Variable

This study aims to test and explain the effect of partially Return on Equity (ROE), Ownership Structure (INST), SIZE on the value of the company with a capital structure (DER) as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method, by testing classic assumptions, and statistical analysis that is path analysis analysis. The sampling method used was purposive sampling. The variables of this study consisted of ROE, INST, SIZE as an independent variable, DER as an intervening variable, and company value as the dependent variable with a total sample of 36 manufacturing companies. Analysis results show that. ROE, INST and DER partially affect the value of the company, and INST does not affect the value of the company. For further research, it is expected to add other research variables.

Transfer Pricing: The Role of Tax Income and Tunneling Incentive

2021 ◽  
Vol 8 ◽  
pp. 138-153
Author(s):  
Husnizam Hosin ◽  
Vidiyanna Rizal Putri
Keyword(s):  
Regression Analysis ◽  
Income Tax ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Binary Logistic Regression ◽  
Binary Logistic Regression Analysis ◽  
Manufacturing Companies ◽  
The Impact

The purpose for this investigation is to examine the impact of income tax, bonus mechanism, motivating force burrowing to tunneling incentive. The sample choice utilizing purposive examining technique and examined 23 manufacturing companies recorded in Indonesian Stock Exchange (IDX). The samples are chosen by using purposive sampling method and the companies chosen are the among top 30 companies LQ 30 Index in Indonesia Stock Exchange. The information are obtained from optional information of yearly report of fundamental and manufacturing companies recorded in Indonesia Stock Exchange from 2012-2016. The investigation method utilized in this exploration is binary logistic regression analysis. The result of this investigation demonstrates that the income tax is significant and noteworthy to the transfer pricing, tunneling incentives powerful and critical to transfer pricing, while the bonus mechanism does not influence the transfer pricing.

scholarly journals Pengaruh Earnings Aggresiveness Terhadap Cost of Equity Dengan Persistensi Laba Sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2016)

2018 ◽  
Vol 6 (1) ◽  
pp. 1193
Author(s):  
Isma Delita ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Earnings Persistence ◽  
Manufacturing Companies ◽  
Cost Of Equity ◽  
Variable Population ◽  
The Relationship

The research aim to examine the efect of earnings aggressiveness on cost of equity and earnings persistence as a moderation variable. Population in this research are manufactoring companies listed in Indonesia Stock Exchange(IDX) in 2014 to 2016. The sample of study of study was determined by using purposive sampling method, and that total sample 41 manufacturing companies. The data used in this research and secondary data.the technique of collecting data by the method of documentation at www.idx.co.id. The analytical method used is Moderatated Regression Analysis. The result showed earnings aggressiveness have negative significant efect on cost of equity and earnings persistence negatively moderates (weaken) the relationship between earnings aggressiveness and cost of equity.Keywords: cost of equity, earnings aggressiveness, earnings persistence

Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018)

2021 ◽  
Vol 16 (1) ◽  
pp. 68-79
Author(s):  
LILIS GUSTIANA ◽  
Yeasy Darmayanti ◽  
Meihendri Meihendri
Keyword(s):  
Hypothesis Testing ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Educational Background ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Educational Backgrounds ◽  
Age Diversity ◽  
The Board Of Directors

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the  2014-2018 period.  By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of  commissioners educational  background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance.  Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

scholarly journals MODEL BISNIS DAN PENGUNGKAPAN RISIKO PERUSAHAAN

2020 ◽  
Vol 15 (2) ◽  
pp. 320-334
Author(s):  
Totok Dewayanto
Keyword(s):  
Business Model ◽  
Sampling Method ◽  
Stock Exchange ◽  
Control Variable ◽  
Total Sample ◽  
Hypotheses Testing ◽  
Manufacturing Companies ◽  
Risk Disclosure ◽  
Corporate Risk ◽  
Positive Effect

The aim of this study is to examine business model on disclosure of corporate risk. This study uses Size as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 180 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that business model has positive effect and significant on corporate risk disclosure.

scholarly journals Peranan Intellectual Capital Pada Intermediary Function Terhadap Return On Equity Perusahaan Perbankan

2019 ◽  
Vol 11 (1) ◽  
pp. 59-72
Author(s):  
Anita Permatasari
Keyword(s):  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Test Results ◽  
Return On Equity ◽  
Operating Income ◽  
Capital Adequacy Ratio

This study aims to examine the role of Intellectual Capital in banking companies listed on the Indonesia Stock Exchange. The research data used are secondary data in the form of financial data and financial ratios of banks listed on the  Indonesia Stock Exchange from 2010 to 2016 using the purposive sampling method. Based on sampling criteria, 23 banks were selected and divided into two categories: banks with low Intellectual Capital and banks with high Intellectual Capital. The results showed that there were three findings, namely the first test results on banks with low Intellectual Capital and high Intellectual Capital showed that Non Performing Loans (NPL), Operational Costs Per Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) does not affect Return on Equity (ROE). Second, the results of testing on banks with low Intellectual Capital and high Intellectual Capital indicate that Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) have no effect on Return on Equity (ROE). Third, the results of testing on banks with high Intellectual Capital indicate that Operational Cost Per Operational Income (BOPO) has an effect on Return on Equity (ROE).

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