ANALISIS PERBEDAAN RELEVANSI NILAI DARI NILAI BUKU EKUITAS DAN LABA PER LEMBAR SAHAM TERHADAP HARGA SAHAM PADA PERIODE SEBELUM DAN SESUDAH PENERAPAN SAK BERBASIS IFRS

This study was conducted to examine whether the implementation of GAAP-IFRS based results of any difference relevance of equity book value and share earnings, using the market price of the stock as the dependent variable, the equity book value and share earnings as an independent variable, and the periods before and after the application of GAAP-based IFRS. The analysis uses panel data regression analysis with random effects models. This research was conducted on 51 manufacturer companies listed on the Stock Exchange the period prior to the application of IFRS-based IFRSs 2008-2010 and after the application of GAAP-IFRS based in 2012-2014. The study found that in the period of after the implementation of GAAPIFRS based the relevance of equity book value increased against the market price of the shares, while the relevance of share earnings experienced a significant decrease in stock market prices

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PENGARUH RISIKO KEUANGAN, MANAJEMEN LABA DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN ROE DAN DER SEBAGAI VARIABEL KONTROL PADA PERUSAHAAN SEKTOR PROPERTI, REAL ESTATE DAN BUILDING CONTRUCTION

Jurnal Manajemen Universitas Bung Hatta ◽

10.37301/jmubh.v15i1.15917 ◽

2020 ◽

Vol 15 (1) ◽

Author(s):

Yamasitha Yamasitha

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Financial Risk ◽

Stock Exchange ◽

Secondary Data ◽

Earning Management ◽

Sales Growth ◽

Panel Data Regression ◽

Data Regression ◽

Independent Variable

The objective of this research is to analyze the effect of financial risk, earning management and sales growth on firm value. Financial risk (DAR), earning management (EM), and sales growth (PP) are used as independent variable and firm value (PBV) are used as dependent variable. Two variables are used as control variables is ROE and DER. The type of data is secondary data from the financial statements and annual report for 2013 to 2017. The population of this research is property, real estae and building contruction sector componies listed in Indonesia Stock Exchange. Methods of analysis is used a classic assumption test and panel data regression analysis. The result of the regression analysis in this research showed fiancial risk, earning management and sales growth has no effect significant on firm value. ROE and DER has a significant effect on firm value. And jointly fiancial risk, earning management, sales growth, ROE and DER has a significant effect on firm value. The discussion and research that will come under discussion on this research.

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Analysis Of Financial Health Level On Financial Performance In Cement Companies Listed On The Indonesian Stock Exchange (Idx)

Primanomics Jurnal Ekonomi & Bisnis ◽

10.31253/pe.v18i3.401 ◽

2020 ◽

Vol 18 (3) ◽

pp. 125

Author(s):

Dhea Zatira ◽

Ria Puspitasari

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Market Value ◽

Financial Health ◽

Z Score ◽

Working Capital ◽

Book Value ◽

Panel Data Regression ◽

Data Regression ◽

Retained Earnings

This study aims to analyze the Level of Financial Soundness on Financial Performance in Cement Companies that are Go Public Listed on the Indonesia Stock Exchange (BEI). Analysis of the level of financial health using the Altman Z-Score with several ratios, namely the ratio of Working Capital to Total Assets (X1), the ratio of retained earnings to total assets (X2), the ratio of EBIT to Total Assets (X3), the ratio of stock market value to book value ofabilities (X4), the ratio of Sales to Total Assets (X5) to the dependent variable on Financial Performance (Return on Assets). The data analysis technique used in this research is the Altman Z-Score with the criteria for bankruptcy and to find its effect with the panel data regression model assisted by E-Views software. The results of the calculation and analysis of the Z-Score criteria in cement companies in Indonesia, it is known that there is no cement company whose company finances are stated in a healthy condition. One company is prone to bankruptcy (gray zone) while the rest according to the Z-Score criteria are bankrupt. Furthermore, based on the panel data regression examiner simultaneously the five independent variables on financial performance (Y), while partially the working capital ratio to total assets (X1) affects financial performance (Y), the retained earnings ratio to total assets (X2) has no effect on Financial performance (Y), EBIT ratio to total assets (X3) affects financial performance (Y), stock market value ratio to book value of liabilities (X4) has no effect on financial performance (Y), Sales to Total Assets ratio (X5) affect financial performance.

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MODAL INTELEKTUAL, KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v12i1.4041 ◽

2020 ◽

Vol 12 (1) ◽

pp. 15-24

Author(s):

Nurramayuningsih Nurramayuningsih ◽

Mujibah A. Sufyani

Keyword(s):

Regression Analysis ◽

Financial Performance ◽

Intellectual Capital ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Panel Data Regression ◽

Data Regression

Knowledge and intangible assets become the important source of competitive advatage for company (knowledgw-based economy). The study aims was to investigate the effect of intellectual capital, institutional ownership to profitability and firm value. Sample used were 6 manufacturing companies of sub sectors consumer goods industry listed on the Indonesia Stock Exchange from 2012 to 2017, with purposive sampling, secondary data, and panel data regression analysis. The results indicated that simultaneous intellectual capital and institutional ownership affected financial performance. Partially intellectual capital had a positive and significant effect on financial performance, but institutional ownership did not have significant effect. Financial performance has a positive and significant effect on firm value. Intelectual capital had an important roles to increase performance and value of the firm.

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The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v3i2.28624 ◽

2020 ◽

Vol 3 (2) ◽

pp. 76

Author(s):

Cicik Suciarti ◽

Elly Suryani ◽

Kurnia Kurnia

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Capital Intensity ◽

Panel Data Regression ◽

Data Regression ◽

Deferred Tax ◽

Tax Expense

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

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Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1530 ◽

2021 ◽

Vol 21 (02) ◽

Author(s):

Tesa Anggraeni ◽

Rachmawati Meita Oktaviani

Keyword(s):

Stock Exchange ◽

Tax Avoidance ◽

Company Size ◽

Manufacturing Companies ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Independent Variable ◽

Positive Effect ◽

Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

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Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v10i2.993 ◽

2019 ◽

Vol 10 (2) ◽

pp. 138-149

Author(s):

Intan Paulina Lubis ◽

Lailah Fujianti ◽

Rafrini Amyulianthy

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Company Size ◽

Panel Data Regression ◽

Data Regression ◽

Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

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Pengaruh Current Ratio, Debt To Equity Ratio Dan Price Book Value Terhadap Harga Saham Pada Sub Sektor Transportasi Yang Terdaftar Di Bei Periode 2012-2016

Jurnal Ekonomi ◽

10.24912/je.v23i3.421 ◽

2018 ◽

Vol 23 (3) ◽

pp. 403

Author(s):

Sri Anah, Iwan Firdaus, Erna Alliffah

Keyword(s):

Stock Price ◽

Stock Exchange ◽

Random Effect ◽

Sample Selection ◽

Current Ratio ◽

Book Value ◽

Panel Data Regression ◽

Data Regression ◽

Equity Ratio ◽

Partial Current

This research is to find out the influence of current ratio, debt to equity ratio, and price book value to stock price on companies listed in Indonesia Stock Exchange transportation sub sector. The sample selection in this research using purposive sampling. The research data is obtained from Indonesia Stock Exchange. The method used in this research is panel data regression analysis and it is found that the more appropriate model used is random effect. From result of research got partially show that price book value variable have positive and significant effect to stock price. However, the partial current ratio variable have positive and no significant effect on the stock price and the variable of debt to equity ratio partially have negative and no significant effect on the stock price.

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Analisis Struktur Aktiva, Kepemilikan Manajerial, dan Variabilitas Pendapatan Pada Struktur Modal Perusahaan Manufaktur

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i02.p10 ◽

2021 ◽

Vol 31 (2) ◽

pp. 388

Author(s):

Ni Komang Pina Lestari ◽

Ni Gusti Putu Wirawati

Keyword(s):

Regression Analysis ◽

Capital Structure ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression ◽

Income Variability

The purpose of this study was to determine the effect of asset structure, managerial ownership, and income variability on the company's capital structure (DER). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017- 2019 period. The population in this study were 181 companies, using the purposive sampling method the research sample was obtained as many as 46 manufacturing companies. The data analysis technique used in this research is panel data regression analysis technique with Eviews version 11 as a tool. Based on the research results, it is found that the asset structure has no effect on the capital structure. Managerial ownership has a positive and significant effect on capital structure. Income variability has a negative and significant effect on capital structure. Keywords: Asset Structure; Managerial Ownership; Income Variability; Capital Structure.

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ANALISIS PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PENGAMBILAN SAHAM PERBANKAN BUMN YANG TERDAFTAR DI BEI PERIODE 2010-2014

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v6i2.1662 ◽

2020 ◽

Vol 6 (2) ◽

pp. 167

Author(s):

Sanuri Sanuri ◽

Desta Rizky Kusuma

Keyword(s):

Interest Rates ◽

Stock Returns ◽

Stock Exchange ◽

Hypothesis Test ◽

Capital Adequacy ◽

Return On Assets ◽

Panel Data Regression ◽

Capital Adequacy Ratio ◽

Data Regression ◽

Independent Variable

This study aims to determine the influence of factors internal and external to the return of registered banking shares Indonesia Stock Exchange in 2010-2014. The population in this study were 4 BUMN bank companies registered in Indonesia Stock Exchange period 2010-2014 sampling techniques used is purposive sampling. obtained by 4 state-owned bank companies included in the independent variable criterion studied is Return On Assets (ROA), Capital Adequacy Ratio (CAR), Inflation Rate, and Rate of Interest Interest and the dependent variable studied is stock returns. Analysis Techniques used is Panel Data Regression and Hypothesis test using t-test. The results showed that both variables were simultaneously independent Return On Asset (ROA) has no effect on stock returns Partially the variables of the four independent variables are Return On Assets (ROA), Capital Adequacy Ratio (CAR), Inflation and Interest Rates are only Inflation and Interest rates that have a significant effect on stock returns. R-square value 33.42%.

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