scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2012 DAN 2013

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 55
Author(s):  
Yuda Dwi Saputra ◽  
Desmintari Desmintari
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Capital Structure

This objective of this research is to test the effect of Profitability,Liquidity and StructureAssets on Capital Structure. The independent variable in this study was Profitability,Liquidity and Structure Assets, while the dependent variable in this study is the CapitalStructure. The population of this research is 139 manufacturing companies listed on theIndonesia Stock Exchange 2012 and 2013 period. The data were obtained from publishedfinancial statements of the company. Through purposive sampling technique obtained atotal sample of 50 companies. The analysis technique used is multiple linear regressionusing IBM SPSS (Statistical Product and Service Solutions) version 21.0. The resultsshowed simultaneous Profitability, Liquidity and Structure Assets significant effect on theCapital Structure. While partially variables that doesn’t significantly influence theprofitability and Structure Assets of Capital Structure, while variable Liquiditysignificantly influence the Capital Structure.

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2012 DAN 2013

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 55
Author(s):  
Yuda Dwi Saputra ◽  
Desmintari Desmintari
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Capital Structure

This objective of this research is to test the effect of Profitability,Liquidity and StructureAssets on Capital Structure. The independent variable in this study was Profitability,Liquidity and Structure Assets, while the dependent variable in this study is the CapitalStructure. The population of this research is 139 manufacturing companies listed on theIndonesia Stock Exchange 2012 and 2013 period. The data were obtained from publishedfinancial statements of the company. Through purposive sampling technique obtained atotal sample of 50 companies. The analysis technique used is multiple linear regressionusing IBM SPSS (Statistical Product and Service Solutions) version 21.0. The resultsshowed simultaneous Profitability, Liquidity and Structure Assets significant effect on theCapital Structure. While partially variables that doesn’t significantly influence theprofitability and Structure Assets of Capital Structure, while variable Liquiditysignificantly influence the Capital Structure.

scholarly journals Analisis Profitabilitas, Ukuran Perusahaan, Struktur Aset, Likuiditas, dan Risiko Bisnis terhadap Struktur Modal Perusahaan Manufaktur di Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 282-291
Author(s):  
Velda Lianto ◽  
Annisa Nauli Sinaga ◽  
Elvi Susanti ◽  
Christina Yaputra ◽  
Veronica Veronica
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Purposive Sampling ◽  
The Capital Structure

Capital structure reflects the extent to which companies can manage existing capital to generate profits. The purpose of this research is to examine and analyze the influence of variables of profitability, firm size, asset structure, liquidity, and business risk on the capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in the period of 2015 - 2018. The sampling technique uses purposive sampling by determining 3 criteria. From total of 155 companies, only 69 companies were sampled. The result of this research indicate that profitability has a positive and significant effect on capital structure, firm size has a positive and no significant effect on capital structure, asset structure has no effect and no significant on capital structure, liquidity and business risk have a negative and significant effect on capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in the periode of 2015 -  2018. Keywords: Profitability, Firm Size, Asset Structure, Liquidity, Business Risk and Capital Structure

scholarly journals PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 9 (1) ◽  
pp. 1-13
Author(s):  
Mislia Ambar Sari ◽  
Lela Nurlaela Wati ◽  
Bambang Rahardjo
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Hypothesis Testing ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
The Capital Structure

This study aims to determine the effect of capital structure and dividend policy on firm value by moderating profitability in food beverages companies. Samples are Food Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using eviews 9. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), dividend policy (EPS) has a positive and significant effect on firm value ( PBV), profitability (ROA) strengthens the effect of capital structure (DER) on firm value (PBV), but profitability (ROA) does not strengthen the effect of dividend policy (EPS) on firm value (PBV). These results indicate that the higher the capital structure financed by debt and the greater the dividends distributed to investors, the higher the firm value.Keywords: Capital Structure, Dividend Policy, Profitability, Firm Value

scholarly journals PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR , TAHUN 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 12-22
Author(s):  
Alphonsius Umbu Manja ◽  
Eka Putri Suryantari
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Analysis Technique ◽  
The Capital Structure

This study aims to determine how the influence of asset structure, profitability, company size, and liquidity on capital structure partially or simultaneously. The data used in this study were taken from financial reports that can be accessed on the Indonesia Stock Exchange (IDX) or www.idx.co.id and their respective websites from the manufacturing companies in the cosmetics and household equipment< subsector. Sampling uses a purposive sampling technique and gets the results of 5 company samples that fit the research criteria. The analysis technique used is multiple linear regression analysis. The results of this study indicate that partially the asset structure has no significant effect on the capital structure with the calculated T calculation value of 1.664, and a significant value of 0.112, profitability has a significant effect on the capital structure with the calculation result of the calculated T value of -3.720 and a significant value of 0.001, company size has a significant effect on capital structure with the calculated T value of - 2,950 and a significant value of 0.008, and the liquidity has a significant effect on the capital structure with a calculated T value of -8,082 and a significance value of 0,000. While the simultaneous structure of assets, profitability, company size, and liquidity have significant effect on capital structure with the calculated F calculation of 34.620 and a significant value of 0.000.

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

scholarly journals PENGARUH UKURAN PERUSAHAAN, RESIKO BISNIS DAN PERTUMBUHAN AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2005-2007

2017 ◽  
pp. 52-63
Author(s):  
Joana L. Saragih
Keyword(s):  
Capital Structure ◽  
Ownership Structure ◽  
Random Sampling ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Simultaneous Test ◽  
Independent Variable ◽  
The Capital Structure

A decision on a capital structure (ratio between share and loan capitals) done by a financial manager is an important decision. This is due to its influence upon risks undergone and profits expected by shareholders. These analyses are used to solve the problem which is whether the size of the firm, the business risks, the growth of assets, the profitability and the ownership structure influence the capital strusture or not? The population in this research is the go public manufacturing sector in the Indonesia Stock Exchange for years 2005 until 2007. The sample is defined by cluster propotional random sampling to get a representative sample on each sector. There are 33 go public manufacturing companies selected as sample for this research. There are two variables in this research, the independent variable and dependent variable. The independent variable comprises firm size, business risk, growth of assets, and profitability; and for the dependent variable is the capital structure of go public manufacturing companies in the BEI. This research was analyzed using multiple regressions. This research found the empirical results that partially, SIZE influences positive significant and NPM influences negative significant to the capital structure of go public manufacturing companies in the Bursa Efek Indonesia. While the result of partial test for DOL and GROW showed that partially they didn’t influence significantly to the capital structure. The result for the simultaneous test showed that there is influence between SIZE, DOL, GROW, and NPM with the capital strusture of go public manufacturing companies in the Bursa Efek Indonesia. The influence is 0,197 or 19,7%. The other 80.3% influenced by another factors outside the research or the regression model.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Sigit Cahyono ◽  
Ni Ketut Surasni ◽  
Hermanto Hermanto
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Common Effect ◽  
Analysis Technique ◽  
Independent Variable ◽  
Relationship Of ◽  
The Relationship ◽  
Observation Period

This research aims to analyze the effect profitability to firm value with capital structure as moderating variable in agriculture companies listed on the Indonesia Stock Exchange (IDX). The dependent variable used is firm value (PBV), the independent variable is profitability (ROA), and capital structure (DER) as a moderating variable. The sampling technique was purposive sampling so that the number of samples obtained was 9 companies, with an observation period of 2014-2017. This type of research is associative causal. The analysis technique used in this study is panel date regression (common effect modell) using eviews, with a significant level of 5 percent. Descriptive statistics were also included which included average, median, minimum, maximum, and std. deviation. The results of this study indicate that profitability has a positive and significant effect on firm value and, capital structure is weaken on the relationship of profitability to firm value. Capital structure is a quasi moderating where as the effect of capital structure to firm’s value and the effect of capital structure interaction to firm’s value is also significant.Keywords: Profitability, Capital Structure, Firm Value

scholarly journals Risiko Bisnis, Profitabilitas, dan Struktur Aktiva Sebagai Penentu Struktur Modal Perusahaan Makanan dan Minuman

2021 ◽  
Vol 31 (11) ◽  
pp. 2748
Author(s):  
Ni Wayan Meitriyani ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect ◽  
The Capital Structure

The purpose of this study was to determine the effect of business risk, profitability, and asset structure on capital structure. This study takes samples from manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample used is purposive sampling. The analysis technique used is multiple linear regression. The results of business risk research have a significant positive effect on the capital structure of Food and Beverage Companies Listed on the IDX in 2015-2019 while profitability has a significant negative effect on the capital structure of Food and Beverage Companies Listed on the IDX, and asset structure has a significant positive effect on the capital structure in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2019. Keywords : Food and Beverage; Business Risk; Profitability; Asset Structure.

scholarly journals PENGARUH UKURAN PERUSAHAAN, TANGIBILITY ASSETS, DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL PADA SUB SEKTOR RITEL

2019 ◽  
Vol 8 (6) ◽  
pp. 3843
Author(s):  
Ni Kadek Arie Oktaviantari ◽  
I Gde Kajeng Baskara
Keyword(s):  
Data Collection ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Debt Capital ◽  
Observation Methods ◽  
Analysis Technique ◽  
The Capital Structure

Capital structure is a combination or source of payment mixor long-term debt. Capital structure shows the proportion of the use of debt to finance the company's investment, so that by knowing the capital structure of the company, investors can find out the balance between the risk and return on investment. The objective of this research is to find influence signification of firm size, tangibility assets, and managerial ownership on capital structure in retail company at Indonesian Stock Exchange period 2013-2017. Data collection in this research using nonparticipant observation methods, researchers can make observations as data collection without getting involved from observed phenomena. Sampling in this research using non probability sampling technique, namely purposive sampling where sampling uses certain considerations. This research uses quantitative data and the data analysis technique used is multiple linear regression. The result of this research showed that firm size and tangibility assets has positive and significant effect to the capital structure, and managerial ownership has negative and significant effect to the capital structure. Keywords: capital structure, firm size, tangibility assets, managerial ownership.  

scholarly journals Tax Minimization Pemoderisasi Tunnelling Incentive, Mechanism Bonus dan Debt Covenant dalam Pengambilan Keputusan Transfer Pricing

2021 ◽  
Vol 8 (02) ◽  
pp. 16-34
Author(s):  
Priscillia Aulia Rahma Rahma ◽  
Djoko Wahjudi
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Incentive Mechanism ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Research Population ◽  
Debt Covenant

ABSTRACT This study aims to determine the effect of income tunneling incentive, mechanism bonus and debt covenant   on   transfer   pricing   indications with tax minimization moderitation variables. This study is conducted using a case study with a qualitative research method. The data used is secondary data in form of evidence, historical records or reports that have been compiled in published and unpublished archives (documentary data). The research population   uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique was carried out by purposive sampling method. The study uses 505 observational data. Logistic regression is a data analysis technique used in this study. The result of the research that tunnelling incentives, mechanism bonus and debt covenant with tax minimization variable moderating have an effect on transfer pricing indications. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh tunneling incentive, mekanisme bonus dan debt covenant terhadap indikasi transfer pricing dengan tax minimization sebagai variabel moderisasi. Strategi  penelitian  yang  digunakan  adalah  studi kasus dengan metode penelitian kualitatif. Data yang digunakan adalah data sekunder berupa bukti, catatan atau laporan historis yang telah tersusun dalam arsip (data dokumenter) yang dipublikasikan dan yang tidak dipublikasikan. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Teknik  pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian menggunakan 505 data observasi. Regresi logistik merupakan teknik  analisis  data  yang  digunakan  dalam  penelitian  ini. Hasil penelitian menunjukkan bahwa tunnelling incentive, mechanism bonus dan debt covenant dengan tax minimization sebagai variabel pemoderisasi berpengaruh terhadap keputusan melakukan transfer pricing.

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