scholarly journals PROFITABILITAS, RISIKO KEUANGAN DAN NILAI PERUSAHAAN, DAN PRAKTIK PERATAAN LABA

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 71
Author(s):  
Feby Lutfitasari ◽  
Novrida Qudsi Lutfillah
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Financial Risk ◽  
Income Smoothing ◽  
Quantitative Approach ◽  
Research Purpose ◽  
Corporate Value ◽  
Simultaneous Effect

The research purpose is to test the partial and simultaneous effect of the variabel of profitability, financial risk, and firm value to the income smoothing practices. This research is done by quantitative approach upon the companies registered in BEI for 2013-2015 periods. The results showed that there was no significant influence partially and simultaneously variableprofitability, financial risk and corporate value to the practice of income smoothing.

scholarly journals PROFITABILITAS, RISIKO KEUANGAN DAN NILAI PERUSAHAAN, DAN PRAKTIK PERATAAN LABA

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 71
Author(s):  
Feby Lutfitasari ◽  
Novrida Qudsi Lutfillah
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Financial Risk ◽  
Income Smoothing ◽  
Quantitative Approach ◽  
Research Purpose ◽  
Corporate Value ◽  
Simultaneous Effect

The research purpose is to test the partial and simultaneous effect of the variabel of profitability, financial risk, and firm value to the income smoothing practices. This research is done by quantitative approach upon the companies registered in BEI for 2013-2015 periods. The results showed that there was no significant influence partially and simultaneously variableprofitability, financial risk and corporate value to the practice of income smoothing.

scholarly journals The Influence of Targeted Profitability and Company Size to Income Smoothing

2019 ◽  
Vol 1 (2) ◽  
pp. 32-40
Author(s):  
Izzaty Choirina Mudjiumami ◽  
Yuvico MR Setiawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Research Result ◽  
Income Smoothing ◽  
Research Purpose ◽  
Company Size ◽  
Purposive Sampling ◽  
Statistic Method

This research purpose is to know the influence of targeted profitability and company size to income smoothing in manufacture companies listed at Bursa Efek Indonesia period 2015-2017. Method that used for sample target is purposive sampling method. Population of this research are 57 manufacture companies listed at Bursa Efek Indonesia period 2015-2017 which already fulfill the sample criteria that used in this research. To identify companies that did income smoothing practical with using Eckel Index. Result from Eckel Index shown that income smoothing practical also did by a certain companies listed in Bursa Efek Indonesia. Statistic method using multiple linear regression, which are; multicollinearity testing, heteroscedasticity testing, autocorrelation testing, and normality testing. Testing did to proof any significant influence targeted profitability and company size to income smoothing. Research result shown that there is no influence of targeted profitability and company size to income smoothing in manufacture companies listed in Bursa Efek Indonesia period 2015-2017.

scholarly journals Faktor-Faktor yang Mempengaruhi Praktik Perataan Laba pada Emiten dalam Industri Manufaktur dan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2006-2008

2011 ◽  
Vol 2 (2) ◽  
pp. 839
Author(s):  
Armanto Witjaksono ◽  
Tediyanto Tediyanto
Keyword(s):  
Significant Influence ◽  
Ownership Structure ◽  
Financial Risk ◽  
Stock Exchange ◽  
Sample Selection ◽  
Binary Logistic Regression ◽  
Income Smoothing ◽  
Company Size ◽  
Public Ownership ◽  
Index Hypothesis

The purpose of this research was to test factors that influence income smoothing in manufacture industry which listed in Indonesia Stock Exchange (BEI) and in companies registered in LQ45 index. Factors would be tested were company size, profitability, financial risk, and public ownership structure. Number of sample was 74 companies consist of 65 manufactures and 9 other registered in LQ45 respectively. Sample selection conducted using purposive sampling method. The criteria’s were the companies should been listed from year 2006 until 2008, never reporting net loss, complete data, reporting currency was IDR, did not involve in any merger nor acquit ion, and consistently registered in LQ45 index during observation. To identify the company that conduct income smoothing we using Eckel Index. Hypothesis would be tested using binary logistic regression. The results showed that company size had significant influence toward income smoothing, however profitability, profitability, financial risk, and public ownership structure had not significant influence toward income smoothing. 

scholarly journals ANALISIS FAKTOR-FAKTOR DETERMINASI INCOME SMOOTHING: STUDY PADA PERUSAHAAN ASING DAN NON ASING

2016 ◽  
Vol 1 (1) ◽  
pp. 30
Author(s):  
Rustam Hanafi ◽  
Tri Hastuti
Keyword(s):  
Firm Value ◽  
Financial Risk ◽  
Analytical Techniques ◽  
Positive Influence ◽  
Income Smoothing ◽  
Test Results ◽  
Public Ownership ◽  
Discretionary Accrual ◽  
Index Model ◽  
Positive Effect

Profit is very important for the company internally and externally. So that management companies are always trying to be able to describe profit as possible as a reflection of the condition of the company. The phenomenon of earnings manipulation that show the existence of income smoothing practices are evolving, thus this study aimed to identify factors that affect income smoothing. This research was conducted by using the sample of manufacturing firms included in the IDX during the years 2006-2009. Recorded from 142 companies became members of the population, but only as many as 48 companies are used as samples. Analytical techniques used logistic regression. Discretionary accrual model shows that the financial risk and public ownership has a positive influence on the practice of income smoothing. But the results of tests performed by index eckle showed that only financial risk that has a positive effect on the income smoothing practices, while the factor of profitability, the firm value, managerial ownership, public ownership, auditor reputation and corporate status had no effect on income smoothing. The test results also show that discretionary accrual models are better explain those factors tested than eckle index model.

scholarly journals PENGARUH KEBIJAKAN PENDANAAN, KEBIJAKAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN RISIKO BISNIS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan yang tergabung dalam Indeks LQ45 2011-2015)

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Reza Zulfikar Alza, A.A Gde Satia Utama
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Dividend Policy ◽  
Hypothesis Test ◽  
Listed Company ◽  
Corporate Value ◽  
Business Risk ◽  
Funding Policy ◽  
Dividend Distribution ◽  
Relationship Investment

Risk is an integral part of the company's policy considerations. risks can affect the implications of a policy, so measurement and calculation of the effects of risk are required to develop appropriate policies. this study aims to examine whether there is an influence between the policy made by managers in terms of funding, investment, and dividend distribution of corporate value by considering the business risk factors facing the company.The samples of this study are public listed company which listed on the bei in the lq 45 index in a row from 2010-2015. in this study used 16 samples each year during the period of observation, and hypothesis test by using multiple linear regression method.the results of this study indicate that (1) the funding policy has a positive and significant influence on firm value, and business risk moderates the interaction of the effect of funding policy on firm value (2) investment policy has positive and significant influence on firm value, and business risk strengthens the policy relationship investment in corporate value (3) dividend policy has no effect on firm value and business risk does not moderate the effect of dividend policy on firm value. The results of this study contribute to potential investors to be used as a reference for the policy decided by the manager so as to minimize the risks that may occur. 

Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Anita Ade Rahma ◽  
Lisa Nabawi ◽  
Ronni Andri Wijaya
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Total Sample ◽  
Tax Planning ◽  
Purposive Sampling ◽  
Institutional Leadership ◽  
Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

The Influence of Human Capital on Financial Performance and Corporate Value

2019 ◽  
Vol 10 (1) ◽  
pp. 47-56
Author(s):  
MULYANINGTYAS MULYANINGTYAS
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Learning Experience ◽  
Vital Role ◽  
Knowledge Capital ◽  
Corporate Value ◽  
Descriptive Approach ◽  
A Company

Human Capital (HC) reflects the knowledge capital of employees of an organization. In this era there was a huge changes in the economic field where human capital would be a factor of production that has a vital role. One way to increase human capital for companies is to increase expertise through learning experience programs. Profitability is a reflection of the financial performance of a company and a company that is well aware of the management of Human Capital, because the good and bad of Human Capital will affect the company's financial position directly and affect the company's profitability in the end. This study aims to determine whether the influence of human capital on firm value with financial performance as an intervening variable in the banking companies on the IDX registered in 2012-2016. This study uses two approaches, namely descriptive approach and explanatory approach. The technique of determining the sample of this study was purposive sampling carried out on banking companies which during 2012 to 2016 were listed on the Indonesia Stock Exchange.

scholarly journals Pengaruh pemberian asi terhadap lama masa nifas di puskesmas trucuk I

2018 ◽  
Vol 12 (1) ◽  
pp. 69-76
Author(s):  
Eka Rati Astuti ◽  
R. Detty Siti Nurdiati ◽  
Dewi Rokhanawati
Keyword(s):  
Health Care ◽  
Primary Health Care ◽  
Breast Feeding ◽  
Significant Influence ◽  
Retrospective Cohort ◽  
Total Sample ◽  
Quantitative Approach ◽  
Primary Health ◽  
The Status ◽  
Analytical Research

The study aims to analyze the influence of breast feeding towards the puerperal period in Primary Health Care Trucuk I Klaten in the year of 2015. This research is the type of analytical research that uses the design of retrospective cohort with the quantitative approach. The sample uses purposive sampling. The total sample are 86  mothers who breastfeed fully and 86 mothers who breastfeed partially. The result of the analysis shows that there are 103 (59,9%) cases of short peurperal period. The variable that significantly influence the puerperal period is breastfeeding (OR = 34,550; 95% CI = 12,925-92,353) and parity (OR = 0,404; 95% CI = 0,170-0,963). Meanwhile, the variables that have no significant influence the puerperal period is IMD (95% CI=0,756-11,045), mother age (95% CI = 0,221-1,096), and the status of mother employment (95% CI=0,744-2,731). 

scholarly journals ENTERPRISE RISK MANAGEMENT DAN INTELLECTUAL CAPITAL DISCLOSURE : PERSPEKTIF INVESTOR

2018 ◽  
Vol 8 (2) ◽  
pp. 187 ◽  
Author(s):  
Yolanda Yolanda ◽  
Ihyaul Ulum ◽  
Setu Setyawan
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Partial Least Square ◽  
Least Square ◽  
Corporate Value ◽  
Coding System ◽  
Enterprise Risk

This paper aims to examine the effect of corporate value on investor reactions with enterprise risk management (ERM) and intellectual capital disclosure (ICD) as a mediation variable on Indonesian companies listed in the Jakarta Islamic Index in 2016. The sample of this study consists of 25 companies with purposive sampling technique. Five ways numerical coding system and Partial Least Square (PLS) are used as a tool to perform data analysis. The results show that firm value has a significant influence on investor reaction. Unlike the ERM capable of mediating the relationship between corporate value and investor reactions, ICD is unable to mediate.

scholarly journals Pengaruh Reliability, Responsiveness, Assurance, Empathy dan Tangibles Terhadap Kepuasan Konsumen GrabBike

2020 ◽  
Vol 3 (2) ◽  
pp. 34
Author(s):  
Lusiana Lusiana ◽  
Salamun Pasda ◽  
Mustari Mustari ◽  
Muhammad Ihsan Said Ahmad ◽  
Muhammad Hasan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Processing ◽  
Significant Influence ◽  
Random Sampling ◽  
Consumer Satisfaction ◽  
Quantitative Approach ◽  
Research Results ◽  
Transport Services ◽  
Analysis Technique

The purpose of this research are to see how reliability, responsiveness, assurance, empathy and tangibles affect the satisfaction of customer users of online transport services to UNM Economic students. Research conducted a method survey with quantitative approach. The population in this research is all students using grab bike online transport, ranging from 2016-2019 to 206 people. Sampling samples using technical samples of random sampling are 67 people. The instruments used to collect data are instruments of questionnaire, observation, and documentation. The data analysis technique used are regression analysis and hypothetical testing with T and F. data processing used SPSS version 21 for windows software. Research results show that variable as reliability, responsiveness, assurance, empathy, and tangibles are partial to positive and significant effects on users GrabBike online transport satisfaction. Simultaneously there is a positive and significant influence between reliability variables, responsiveness, assurance, empathy and tangibles to the consumer satisfaction users of GrabBike online transport services

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