scholarly journals PENGARUH KEPEMILIKAN PEMERINTAH, UKURAN KAP, DAN BOARD AGE TERHADAP PENGUNGKAPAN PENGENDALIAN

2020 ◽  
Vol 15 (1) ◽  
pp. 231-240
Author(s):  
Totok Dewayanto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Control Variable ◽  
Statistical Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Government Ownership

This study aims to examine the effect of government ownership, KAP size, and board age on disclosure of internal control. Company size is used as a control variable in this study. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2017. This study used a sample of 226 companies using the purposive sampling method. The statistical technique used in this study is multiple linear regression. The results showed that government ownership had a positive and significant effect on disclosure of internal control, while board age had a negative and significant effect on disclosure on internal control. This study did not find any significant effect from KAP size on disclosure of internal control

Exploring the relationship between adjustment cost and stickiness cost

2018 ◽  
Vol 5 (2) ◽  
pp. 130-135
Author(s):  
Nurafni Eltivia ◽  
Kurnia Ekasari ◽  
Hesti Wahyuni
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Adjustment Cost ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
The Relationship ◽  
Cost Stickiness

The purpose of this study was to analyse the stickiness cost, and how adjustment cost gave impact on stickiness cost. Asset intensity was proxy of adjustment cost in this research. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2016. There are 124 companies obtained by using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that stickiness cost occurred on manufacturing companies listed in Indonesia Stock Exchange. Furthermore, the results indicate the level of asset intensity in accordance with the level of stickiness cost changes. So it can be concluded that adjustment cost affects stickiness cost.Keywords: Adjustment cost, stickiness cost, asset intensity.

scholarly journals ANALYSIS OF COMPANY SIZE, FINANCIAL LEVERAGE, AND PROFITABILITY AND ITS EFFECT TO CSR DISCLOSURE

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Suskim Riantani ◽  
Hafidz Nurzamzam
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Company Size ◽  
Financial Leverage ◽  
Verification Method ◽  
Csr Disclosure ◽  
Corporate Social

<p>This study aims to analyze and recognize the effect of financial performance measured through company size, financial leverage and profitability to Corporate Social Responsibility Disclosure (CSRD). The research was done in Tobacco Company listed in Indonesia Stock Exchange during period of 2007-2011. Descriptive analysis and verification method was used as the research method. The purposive sampling method was used to obtain the sample and there are three cigarette companies as the sample. Multiple linear regression and correlation analysis using t test and F test were applied as a technique of analysis. The test of the classical assumption such as the normality, multicollinearity, heteroscedasticity, and autocorrelation applied before the multiple linear regression. The result shows that the company size had positive and significant effect to the CSR disclosure, financial leverage does not show significant effect to the CSR disclosure, profitability does not have significant effect to the CSR disclosure during the investigation.</p>

Pengaruh Hubungan Antara Profitabilitas, Pertumbuhan Penjualan, dan Struktur Aset Terhadap Struktur Modal

2020 ◽  
Vol 4 (2) ◽  
pp. 75
Author(s):  
Christian Christian ◽  
Yanuar Yanuar
Keyword(s):  
Exchange Rate ◽  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
The Relationship

The purpose of this study is to obtain empirical evidence about the effect of profitability, sales growth, and asset structure on firm capital structure in manufacturing companies listed at Indonesian Stock Exchange during the years 2011-2018. This study uses purposive sampling method to collect data and consists of 11 manufacturing companies listed at Indonesian Stock Exchange during the years 2011-2018. The hypothesis was tested by using multiple linear regression. The results of this study show that profitability has negative significant influence on firm capital structure, sales growth have negative significant influence on firm capital structure, asset structure have negative significant influence on firm capital structure, and also fluctuating exchange rate strengthen the relationship between profitability and firm capital structure.

scholarly journals Pengaruh Konservatisme Akuntansi, Alokasi Pajak Antar Periode, dan Investment Opportunity Set terhadap Kualitas Laba

2020 ◽  
Vol 10 (2) ◽  
pp. 235
Author(s):  
Sri Ayem ◽  
Elisabeth Elen Lori
Keyword(s):  
Linear Regression ◽  
Data Processing ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Earning Quality ◽  
Positive Effect

This study aimed to determine: (1) the background of the purpose of this study is to determine the influence of conservatism accounting, inter-period tax allocations, and investment opportunity set on earning quality. The study used a sample of manufacturing companies listed on Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 18 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 22 with multiple linear regression. The results showed that conservatism accounting and investment opportunity set had a positive effect on earning quality, while inter-period tax allocations is not effect on eaning quality.

scholarly journals MEKANISME GCG, LEVERAGE, PROFITABILITAS, TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2018

2020 ◽  
Vol 32 (02) ◽  
pp. 84-100
Author(s):  
Titik Dwiyani ◽  
Purnomo
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Research Data ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Partial Analysis

Research entitled "Mecanisme GCG, Leverage, ROA on Tax Avoidance " on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2018 aims to determine the effect of GCG, Leverage, ROA on Tax Avoidance . Proxies used are Kom-I, Kom-A, Kep-I,DAR, ROA, and Tax Avoidance. The population and research sample are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 using the stratified purposive sampling method. Based on these methods 37 companies were obtained that could be used as research samples. Analysis of research data using multiple linear regression were analyzed using SPSS. The partial analysis test results show the results of GCG affect to Tax Avoidance and Leverage, ROA  not affect Tax Avoidance.

scholarly journals PENGARUH TOTAL REVENUE DAN LABA BERSIH TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Arieska D. Nawangwulan ◽  
Ventje Ilat ◽  
Jessy D.L Warongan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Total Revenue ◽  
Purposive Sampling ◽  
Net Profit

This research aims to find out how the influence of total revenue and net profit against the stock price (study on the manufacturing companies listed on the Indonesia stock exchange). Methods of analysis used was multiple linear regression. The population in this study is taken is the manufacturing companies listed on the Indonesia stock exchange in 2014-2016. The sample was selected using a purposive sampling method with results of 25 companies. The sample was selected using a purposive sampling method with the results of 25 companies. Research results showed total revenue has significantly against the stock price, and net profit also has a significant influence on the price of the stock. The stock price is high then it will attract investors to invest that later can be used to develop the company in the future.Keywords :  Total Revenue, Net Profit, Stock Price

scholarly journals Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure

2019 ◽  
pp. 1956
Author(s):  
Ni Komang Ayu Trisna Dewi ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Legitimacy Theory ◽  
Leverage Ratio ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Positive Effect

This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 with a purposive sampling method. The analysis technique used is the Analysis of Multiple Linear Regression. The results showed that (1) the size of the company has a positive effect on CSR disclosure which shows that the greater the size of the company, the CSR disclosure policy will be more widespread. (2) leverage does not affect CSR disclosure which shows that a company's leverage ratio does not affect disclosure CSR, (3) Profitability shows that the greater the company's profitability, the company is obliged to disclose CSRKeywords: CSR, company size, leverage, profitability

scholarly journals Pengaruh Laba Akuntansi Dan Laba Tunai Terhadap Dividen Kas

2019 ◽  
Vol 4 (2) ◽  
pp. 328-342
Author(s):  
RISA RUKMANA
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Cash Income ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Spss Software

This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2016-2018. Using the purposive sampling method. The study was analyzed using multiple linear regression with SPSS software version 21. Based on the results of the study it can be concluded that accounting profit and cash profit simultaneously have a significant effect on cash dividends and partially accounting profits have a significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange, but there is one variable, namely cash income which has no significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange. 

scholarly journals PROFIT MANAGEMENT IN ISLAM AND THE FACTORS

2018 ◽  
Vol 3 (1) ◽  
pp. 388
Author(s):  
Devi Permatasari
Keyword(s):  
Linear Regression ◽  
Information Asymmetry ◽  
Multiple Linear Regression ◽  
Cash Flow ◽  
Sampling Method ◽  
Management Practices ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Free Cash Flow ◽  
Manufacturing Companies

Profit Management is a phenomenon that is influenced by various factors. Among them are such as information asymmetry and free cash flow. In Indonesia alone there are already cases of profit management from several years ago. This study aims to determine the influence of information asymmetry, and free cash flow on profit management practices in manufacturing companies listed on the Stock Exchange. The population of this study are the manufacturing companies that listed in Indonesia Stock Exchange (IDX) 2012-2016. The sampling technique used was purposive sampling method. The method of analysis used in this study using multiple linear regression. The total number of samples for this study are 180 companies. But, there are found 45 samples as outlier should be excluded from sample observation. So,the final samples for this study are 136 companies. The results showed that the free cash flow has influence on profit management, and information asymmetry has no effect on profit management.Keywords:�� �Profit managements, Information Asymmetry, Free cash flow.

scholarly journals Faktor-Faktor yang Mempengaruhi Return Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017

2020 ◽  
Vol 4 (5) ◽  
pp. 224
Author(s):  
Dylen Limto ◽  
Carunia Mulya Firdausy
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Statistical Method ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Equity Ratio

The purpose of this research is to analyze the effect of Earning Per Share, Debt to Equity Ratio, Return on Assets, and Current Ratio on Stock Return in manufacturing companies listed in Indonesia Stock Exchange for the period of 2015 until 2017. This research used 198 data from manufacturing companies listed in Indonesia Stock Exchange, selected using purposive sampling method. The statistical method used to analyze the data in this research is multiple linear regression. The result of this research shows that earning per share and debt to equity ratio have no significant effect on stock return, return on assets and current ratio have significant effect on stock return.

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