scholarly journals NILAI PERUSAHAAN: STUDI EMPIRIS FAKTOR-FAKTOR YANG MEMPENGARUHI

Media Bisnis ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 39-46
Author(s):  
ARWINA KARMUDIANDRI ◽  
MERRY ADITA CHANDRA
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Financial Leverage ◽  
Factors Influencing ◽  
Multiple Regression Method

The purpose of this research is to analyze factors influencing firm value. The independen variable are investment opportunity, dividen policy, managerial ownership, financial leverage, profitability, firm size, board of indepedent commissioner, audit comittee. Population of this research is non-financial companies which are listed in Indonesia Stock Exchange from 2015 to 2017. The sample of this research are selected by using purposive sampling method, and 198 datas are taken. Data were analyzed using multiple regression method. The result of this research shows that financial leverage, profitability and board of independent commissioner have influence to firm value, whereas investment opportunity, dividen policy managerial ownership, firm size and audit comittee do not have influence to firm value.

scholarly journals PENGARUH LEVERAGE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN

2019 ◽  
Vol 20 (1) ◽  
pp. 13-20
Author(s):  
STEFANI MAGDALENA CHANDRA ◽  
INDRA ARIFIN DJASHAN
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Firm Size ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Regression Method ◽  
Managerial Ownership ◽  
Firm Age ◽  
Multiple Regression Method

The aim of this research is to provide empirical evidence about the effect of profitability, leverage, firm size, audit quality, firm age, board of commissioner, board of directors, audit comittee, and managerial ownership on earnings management. Population of this research are non-financial companies listed in Indonesia Stock Exchange from 2012-2016. The samples of this study are 310 data using purposive sampling method. This research uses multiple regression method for data analysis. The result of this research shows that board of commissioner have effect on earnings management but , leverage, firm size, audit quality, firm age, board of directors, audit comittee, and managerial ownership do not have effect on earnings management.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: KEBIJAKAN DIVIDEN SEBAGAI PEMEDIASI

2019 ◽  
Vol 21 (2) ◽  
pp. 165-178
Author(s):  
AULIA NUR HASANAH ◽  
WIDYAWATI LEKOK
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Cash Holdings ◽  
Selection Procedure ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Financial Leverage ◽  
Samples Selection

The purpose of this study is to get emperical evidence about the influence of managerial ownership, financial leverage, profitability, firm size, investment opportunity, dividend policy, cash holdings, and number of independence board to the firm value; The influence of managerial ownership, financial leverage, profitability, firm size, and investment opportuinity to the firm value which is mediated by dividend policy. The population are non financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2014 to 2016. This study used 55 samples and samples selection procedure used purposive sampling. Data were analyzed using multiple regression method and path analysis. The result of this study shows that financial leverage, profitability, and dividend policy have influence toward firm value. While managerial ownership, firm size, investment opportunity, cash holdings and independence board have no influence toward firm value. Dividend policy mediate the correlation of managerial ownership and firm size to the firm value. While dividend policy does not mediate financial leverage, profitability, and investment opportunity to the firm value.

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 21 (2) ◽  
pp. 195-204
Author(s):  
FELICIA ◽  
ARWINA KARMUDIANDRI
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Managerial Ownership ◽  
Financial Leverage ◽  
Linear Regressions

The aim of this research is to acquire managerial ownership, institutional ownership, audit committee, board of commissioner, independent commissioner, firm size, profitability, and financial leverage in affecting firm value in non-financial companies listed in Indonesia Stock Exchange. In this study, the researcher used 94 listed non-financial companies in Indonesia Stock Exchange since 2015 until 2017 that have been selected by purposive sampling method. Multiple linear regressions method is used to analysis data. The result of this research indicates that independent commissioner, profitability, and financial leverage have affect to firm value. While managerial ownership, institutional ownership, audit committee, board of commissioner, and firm size did not significantly impact on firm value.

scholarly journals PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA

2021 ◽  
Vol 26 (1) ◽  
pp. 80-92
Author(s):  
Yolanda Sesilia ◽  
A. Zubaidi Indra ◽  
Chara Pratami Tidespania Tubarad
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Annual Reports ◽  
Financial Leverage ◽  
Dividend Payout

This study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange.  Income Smoothing measured by Index Eckel’s.  The Population in this study is BUMN companies listed on the Indonesia Stock Exchange in 2015-2019 Based on the purposive sampling method, the sum of a sample obtained from the population is 16 companies.  Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2015-2019.  The analytical method for this study uses logistic regression analysis and Mann Whitney test with SPSS 21.  Based on the result of the analysis showed Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value are not influence Income Smoothing. 

scholarly journals Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia

2018 ◽  
Vol 19 (1) ◽  
pp. 38-46 ◽  
Author(s):  
DEANNA PUSPITA ◽  
MEIRISKA FEBRIANTI
Keyword(s):  
Multiple Regression ◽  
Empirical Result ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Regression Method ◽  
Sales Growth ◽  
Multiple Regression Method

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity, sales growth and composition of the independent board to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2012 to 2014. Samples are obtained through purposive sampling method, in which only 52 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 156 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that firm size, return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity and composition of the independent board have no influence to tax avoidance.  

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, SET KESEMPATAN INVESTASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 27 (1) ◽  
Author(s):  
Purwo Adi Nugroho
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Real Estate Company ◽  
Observation Period

The main purpose of this study was to determine the effect of managerial ownership structure, institutional ownership structure, investment opportunity set and firm size on firm value. The population of this study is a real estate company that listed on the Indonesia Stock Exchange with the observation period 2008 to 2012. Data obtained by the method of purposive sampling and the 42 companies sampled each year. The method of analysis used is multiple linear regression by using SPSS 20.0. The results of this study indicate that: (1) managerial ownership structure has no effect on firm value, (2) institutional ownership structure has significant effect on firm value, (3) investment opportunity set has significant effect on firm value, and (4) firm size has significant effect on firm value. Key words: managerial ownership structure, institutional ownership structure, investment opportunity set, firm size and firm value

scholarly journals Analisis Efek Anteseden Struktur Modal Pada Nilai Perusahaan

2021 ◽  
Vol 24 (2) ◽  
pp. 97-118
Author(s):  
Ruli Indriani ◽  
Ratna Septiyanti ◽  
Ninuk Dewi Kusumaningrum ◽  
Usep Syaipudin
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Manufacturing Industry ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Positive Effect

The research aims to examine the antecedent variables of capital structure, such as profitability, firm size, investment opportunity set, managerial ownership, and dividend policy, and its effect on the firm value. We used 41 listed firms of the Indonesia Stock Exchange from manufacturing industry in 2012-2017 period. We used factor analysis to determine the representativeness of independent variables as the capital structure variables then we tested its effect on firm value by using multiple linear regression. The results indicate that profitability, firm size, investment opportunity set, managerial ownership, and dividend policy simultaneously have a statistically significance influence on capital structure. Partially, profitability has a statistically significance negative effect on capital structure, investment opportunity set has a statistically significance positive effect on capital structure, and managerial ownership has a statistically significancenegative effect on capital structure, while firm size and dividend policy have no statistically effect on capital structure. This research give an empirical evidence that capital structure have a statistically significance positive effect on firm value. This result have an implication that the antecedent effect of capital structure is positive and statistically significance on firm value.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 1 ◽  
Author(s):  
Dwi Rachmawati ◽  
Dahlia Br Pinem
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Outlier Data ◽  
Industry Sectors ◽  
Positive Effect

This study was conducted to examine the effect of Profitability, Leverage and Firm Size on Firm Value at the Company's  anufacturing base and chemical industry sectors listed in Indonesia Stock Exchange during the years 2013 to 2014. The population in  his study amounted to 55 companies manufacturing industrial  ector basic and chemical contained in the Indonesia Stock Exchange during 2013 to 2014. Samples were obtained in this study of 52 samples selected by purposive sampling method. After outlier data, which eventually resulted 48 samples to be analyzed and tested. Data were tested using multiple linear regression method. These  esults showed that: Provitability significant positive effect on firm value, Leverage not significant effect on firm value and Firm Size positive effect on firm value.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, SET KESEMPATAN INVESTASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 27 (1) ◽  
pp. 73
Author(s):  
Purwo Adi Nugroho
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Real Estate Company ◽  
Observation Period

The main purpose of this study was to determine the effect of managerial ownership structure, institutional ownership structure, investment opportunity set and firm size on firm value. The population of this study is a real estate company that listed on the Indonesia Stock Exchange with the observation period 2008 to 2012. Data obtained by the method of purposive sampling and the 42 companies sampled each year. The method of analysis used is multiple linear regression by using SPSS 20.0. The results of this study indicate that: (1) managerial ownership structure has no effect on firm value, (2) institutional ownership structure has significant effect on firm value, (3) investment opportunity set has significant effect on firm value, and (4) firm size has significant effect on firm value. 

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, ARUS KAS BEBAS, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI STRUKTUR MODAL

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Rachmat Yusuf Kresno Wibowo ◽  
Nur Fadjrih Asyik ◽  
Suwardi Bambang
Keyword(s):  
Capital Structure ◽  
Cash Flow ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Managerial Ownership

This study aims to examine and to analize the influence of ownership structure (managerial ownership and institutional ownership), free cash flow and firm size on firm value with capital structure as intevening variable. The population used for this research is Property and Real Estate companies listed in Indonesia Stock Exchange (IDX) in 2014-2018. This research using purposive sampling technique for its sampling method, from the total 53 companies we obtained 40 samples companies and 200 samples for 5 years observation periodes. The analytical method that this research used to determine the direct effect is multiple linier regression analysis and to determine its indirrect effect simple mediation (causal steps strategy) is used with the assistance of SPSS version 24.0. The Result of this research found that capital structure couldn’t mediated the effect of managerial ownership, institutional ownership, free cash flow on firm value, but capital structure could mediated the effect of firm size on firm value.

Sign in / Sign up

Export Citation Format

Share Document