scholarly journals PENGARUH AVERAGE TAX RATE, SIZE,GROWTH, FIXED ASSET RATIO, FINANCIAL LEVERAGE, DAN WORKING CAPITALTERHADAP PROFITABILITY

Media Bisnis ◽  
2020 ◽  
Vol 12 (1) ◽  
pp. 17-24
Author(s):  
ERIKA JIMENA ARILYN ◽  
BENY BENY ◽  
FRANSISCA FRANSISCA
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Fixed Effect Model ◽  
Working Capital ◽  
Financial Leverage ◽  
Fixed Asset ◽  
Tax Rate ◽  
Effect Model ◽  
Food And Beverage ◽  
Size Growth

The purpose of this research is to analyze empirically the influence of average tax rate, size, growth, fixed asset ratio, financial leverage, and working capital toward profitability. The object of this research is food and beverage companies that listed in Indonesia Stock Exchange period 2004-2014. The purposive sampling is used as sampling technique, in which only 6 companies meet the sampling criteria, resulting 66 data obsevations used in this research. Data were analyzed using Eviews8 panel data regression with fixed effect model to test the hyphotesis. The results shows that financial leverage and working capital have influence to profitability. In the other hand, average tax rate, size, growth, and fixed asset ratio have no influence to profitability. Overall, the independent variables influence financial leverage simultaneously.

scholarly journals Analisis Faktor-faktor yang Memengaruhi Struktur Modal pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 9 (2) ◽  
pp. 102-114
Author(s):  
Irena Anggita ◽  
Rindah F Suryawati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Fixed Effect Model ◽  
Purposive Sampling ◽  
Effect Model ◽  
Size Growth ◽  
The Capital Structure

This study aims to analyze the effect of profitability, firm size, growth, liquidity, and asset structure on capital structure of companies listed in the Agricultural Sector in Indonesia Stock Exchange for the period of 2012 to 2016. The sample in this study totals 14 companies, obtained through purposive sampling technique. This research used fixed effect model that was processed in Eviews program. This study found that the variable of growth, liquidity, asset structure  are known to have no effect on the capital structure of the company. Profitability and firm size are known to affect the capital structure where profitability affects negatively and firm size affects possitively.

scholarly journals TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Media Ekonomi ◽  
2019 ◽  
Vol 27 (1) ◽  
pp. 17
Author(s):  
Yulyanah Yulyanah ◽  
Sri Yani Kusumastuti
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Fixed Effect Model ◽  
Analysis Tool ◽  
Debt Level ◽  
Effect Model ◽  
Food And Beverage ◽  
Negative Effect

<p><em>This study aimed to examine the effect of profit level, debt level and institutional ownership to tax avoidance</em>. <em>The population in this study amounted to 18 food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the period 2013-2017. Determination of the sample using purposive sampling method and obtained a sample of 5 food and beverage companies based on certain criteria. Independent variables used in this study profit level, debt level and institutional ownership, and the dependent variable was measured using the tax avoidance the measured of the book tax difference (BTD). The analysis tool used is the panel regression and the selected model is a fixed effect model. </em><em>The result showed that profit level has positive effect on the tax avoidance. Meanwhile the debt level does not have effect on the tax avoidance and institutional ownership has negative effect on tax avoidance.</em></p>

scholarly journals THE EFFECT OF COST CONTROL EFFECTIVENESS AND WORKING CAPITAL TURNOVER ON FIRM VALUE IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 47-55
Author(s):  
Alfian Nur Rahim
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Cost Control ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Working Capital ◽  
Control Effectiveness ◽  
Food And Beverage

This study aims to examine and analyze the Effect of Cost Control Effectiveness and Working Capital Turnover on Firm Value as an intervening variable. The sample used in this study is secondary data taken from the Indonesia Stock Exchange with 11 companies in 2011 - 2018. The hypothesis is tested using multiple linear regression. The sample used in this research is purposive sampling technique, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test consisting of hypothesis testing, determination test and to prove the research hypothesis. The results of this study indicate that the Effectiveness of Cost Control (EPB) has a negative and significant effect on firm value. Working Capital Turnover (PMK) has a positive and significant effect on firm value. Moreover, the Effectiveness of Cost Control and Working Capital Turnover simultaneously has a positive and significant effect on Firm Value.      

The Influence Of Profitability, Asset Tangibility, Firm Size, Liquidity, And Agency Conflict Toward Capital Structure On Food And Beverage Companies Listed In Indonesia Stock Exchange Period 2014-2017

2020 ◽  
Vol 8 (2) ◽  
pp. 1
Author(s):  
Erika Jimena Arilyn
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Random Effect ◽  
Random Effect Model ◽  
Sampling Technique ◽  
Agency Conflict ◽  
Effect Model ◽  
Food And Beverage ◽  
The Capital Structure

This study is conducted in order to know whether profitability, asset tangibility Please do not firm size, liquidity, and agency conflict influence the capital structure. This study is also would compare result  of the previous researchers within this research. Sample of this research is food and beverage companies that listed in Indonesia Stock Exchange for period 2014 – 2017 and publish its annual report which available to be accessed by public. Research method used in this paper is quantitative method. Purposive sampling is used as a sampling technique, where nine companies met the criteria and were analyzed using descriptive statistic and panel data regression with random effect model to test the hypotheses. Results of this study indicate that profitability, liquidity, and agency conflict influence the capital structure, while asset tangibility and firm size do not influence the capital structure.

The Influence Of Profitability, Asset Tangibility, Firm Size, Liquidity, And Agency Conflict Toward Capital Structure On Food And Beverage Companies Listed In Indonesia Stock Exchange

2020 ◽  
Vol 8 (1) ◽  
pp. 23
Author(s):  
Erika Jimena Arilyn
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Random Effect ◽  
Random Effect Model ◽  
Sampling Technique ◽  
Agency Conflict ◽  
Effect Model ◽  
Food And Beverage ◽  
The Capital Structure

This study is conducted in order to know whether profitability, asset tangibility Please do not firm size, liquidity, and agency conflict influence the capital structure. This study is also would compare result  of the previous researchers within this research. Sample of this research is food and beverage companies that listed in Indonesia Stock Exchange for period 2014 – 2017 and publish its annual report which available to be accessed by public. Research method used in this paper is quantitative method. Purposive sampling is used as a sampling technique, where nine companies met the criteria and were analyzed using descriptive statistic and panel data regression with random effect model to test the hypotheses. Results of this study indicate that profitability, liquidity, and agency conflict influence the capital structure, while asset tangibility and firm size do not influence the capital structure.

scholarly journals ANALISIS REGRESI DATA PANEL TERHADAP LIKUIDITAS SAHAM DI INDONESIA

2019 ◽  
Author(s):  
Awidi Mulfita ◽  
Irdha Yusra
Keyword(s):  
Panel Data ◽  
Stock Exchange ◽  
Random Effect ◽  
Random Effect Model ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Estimation Model ◽  
Stock Liquidity ◽  
Effect Model ◽  
Asset Liquidity

In investing, investors don’t assess the expected return, but also liquidity in shares. Because the aspect of liquidity is very important for investors to decide which stocks are attractive investments. This study aims to examine the effect of asset liquidity and financial leverage on stock liquidity. The population is all companies which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sampling technique uses a purposive sampling method with predetermined criteria and obtained a sample of 58 companies with 290 observations. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data with the help of application E-Views 8. Panel data regression can be estimated using three models, namely Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). From the results of the estimation model, it is found that REM is the best model in this study. Furthermore, the results of the study show that asset liquidity has a positive and not significant effect on stock liquidity, while financial leverage has a negative and significant effect on stock liquidity

scholarly journals The Factors Affecting Dividend Policy: Empirical Study from Pharmaceutical’s Companies in Pakistan (PSX)

2020 ◽  
Vol 5 (5) ◽  
Author(s):  
Sajida Gul ◽  
Irfan Ullah ◽  
Hina Gul ◽  
Shahid Rasheed
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Fixed Effect Model ◽  
Population Based ◽  
Free Cash Flow ◽  
Panel Var ◽  
Factors Affecting ◽  
Future Performance ◽  
Effect Model

The existing study intends to measure those factors that affect dividend policy by considering pharmasuitacal’s companies registered on PSX from 2013 to 2017. Population based on all sectors of Pakistan Stock Exchange (PSX) in which pharmaceutical’s companies taken as a sample by using census sampling technique because all companies of pharmaceutical sector were considered. Panel VAR model, fixed effect model (FAM) and also used a regression model to define the influence of IV on DV. The results revealed that has a significant effect of managerial ownership, debt policy, ROA, firm size and free cash flow on dividend policy. The findings of this study demonstrated that the company’s future performance has more concern for the betterment investors than current revenue. There should be active focus on the future aspects in order to improve firm performance.

scholarly journals Pengaruh Perputaran Modal Kerja, Likuiditas dan Pertumbuhan Penjualan terhadap Profitabilitas

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Virgadinda Anindita ◽  
Elmanizar Elmanizar
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Ratio Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Working Capital ◽  
Food And Beverage

This study aims to determine the effect of working capital turnover, liquidity and sales growth on profitability in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. This study utilizes secondary data of the financial statements of food and beverage subsector companies on the Indonesia Stock Exchange in 2014-2017 collected from the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling. The samples in this study were 11 companies on the Indonesia Stock Exchange. The analysis method used ratio analysis and multiple linear regression with a significant level of 5%. The results showed that the working capital turnover, liquidity and sales growth affected significantly on profitability.

scholarly journals Pengaruh Fixed Asset Intensity, Karakter Eksekutif, dan Leverage terhadap Penghindaran Pajak

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 202-211
Author(s):  
Pratiwi Cynthia Lukito ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Panel Regression ◽  
Effective Tax Rate ◽  
Fixed Asset ◽  
Tax Rate ◽  
Fixed Assets ◽  
Positive Effect

This study aims to examine whether the intensity of fixed asset, executive character, and leverage have an effect on tax avoidance. Tax avoidance is an activity to avoid paying taxes legally in accordance with the provisions of the legislation carried out by the company in order to be able to pay the minimum tax possible to the state treasury. Population in this study were manufacture companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020. The sampling technique used purposive sampling and obtained 54 companies, so that the total sample obtained for 4 years was 216 research samples. This study used quantitative method and the analysis by data panel regression. Tax avoidance proxy by cash effective tax rate (CETR) which is cash paid in cash for pay taxes. Partially shows that the intensity of fixed assets has no effect on tax avoidance, executive character has a significant positive effect on tax avoidance, and leverage has no effect on tax avoidance. While the results of this study indicate that the intensity of fixed assets, executive character, and leverage simultaneously have a significant effect on tax avoidance with the value of Prob (F-statistic) 0.000000. Result of Adjusted R-square shows of fixed Asset intensity, executive character, and leverage have a significant effect on tax avoidance is 0.3343 or 33.43%.

scholarly journals Determinant Factors of the Public Company’s Value which Listed in Indonesia Stock Exchange

2021 ◽  
Author(s):  
Mustaruddin Saleh
Keyword(s):  
Stock Exchange ◽  
Estimation Method ◽  
Sampling Technique ◽  
Fixed Effect Model ◽  
Share Price ◽  
Market Model ◽  
Book Value ◽  
Panel Data Estimation ◽  
Company Value ◽  
Effect Model

The study was conducted to evaluate and analyze the factors that influence the value of the company, using 3 (three) alternative regression models, namely the stock market value; share price to book value; and the rate of return as a proxy for company value. Using the stratified random sampling technique, 22 companies were listed on the Indonesia Stock Exchange over a 10-year period from 2009 to 2018. The appropriate panel data estimation method for analyzing the regression model in this study used the fixed effect model (FEM). Regression results show that the variable of debt to total asset (DAR), return of asset (ROA) and gross profit margin (GPM) significantly influenced the value of the company measured by price to book value (PBV) as the dependent variable. For further research has to pay attention to differences in industry characteristics and also consider to use of other variables, such as age the company and the level of risk of the company that measures with the market model, so that it is possible to get better estimation results.

Sign in / Sign up

Export Citation Format

Share Document