scholarly journals PENGARUH LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN

SIMAK ◽  
2020 ◽  
Vol 18 (02) ◽  
pp. 135-148
Author(s):  
Annisa Albi Attahiriah ◽  
Acep Suherman ◽  
Ade Sudarma
Keyword(s):  
Quantitative Methods ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Industrial Sector ◽  
Manufacturing Companies ◽  
Industrial Companies ◽  
Negative Effect ◽  
Industry Sectors

This study aims to determine the effect of liquidity on dividend policy in industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research was conducted using quantitative methods using associative methods. The population in this study consisted of financial statements of industrial companies 2016-2018 as many as 45 companies and sampled as many as 11 companies with 33 financial statements. Sampling in this study is by purposive sampling technique. Data analysis techniques used are the classical assumption and regression tests. The results in this study indicate: The variable taken is dividend policy while the independent variable is liquidity. The results showed that partially the liquidity variable had a negative effect on dividend policy with a t value of -4.095 <2.042 with a significant value of 0.000 <0.05, it could be interpreted that liquidity had a negative effect on dividend policy on companies in various industry sectors listed on the Stock Exchange Indonesia for the period of 2016-2018.

scholarly journals ANALISIS FAKTOR YANG MEMPENGARUHI PERUSAHAAN MENGAMBIL KEPUTUSAN LINDUNG NILAI (HEDGING) DENGAN INSTRUMEN DERIVATIF

2020 ◽  
Vol 28 (2) ◽  
pp. 141-159
Author(s):  
Mayang Puspita Zahra ◽  
Achmad Tjahjono
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Growth Opportunities ◽  
Independent Variables ◽  
Growth Opportunity ◽  
Derivative Instruments ◽  
Industry Sectors

This study aims to analyze the factors that influence the decision making ofhedging with derivative instruments in manufacturing companies withMiscellaneous Industry sectors on the Indonesia Stock Exchange 2015-2018.The factors include: Leverage, Liquidity, Growth Opportunities, ManagerialOwnership, Dividend Policy The analytical method used in this study is the logisticregression method. The population of this research is the Miscellaneous IndustrySector Company. By using purposive sampling technique, there are 22 companieswith 4 years of observation from 2015-2018, obtained 88 research samples.Basedon the results of the study of the five independent variables on the dependentvariable, the variable liquidity, growth opportunity, managerial ownership showedthe results had a significant effect on hedging decisions with derivativeinstruments. Other variables such as leverage and dividend policy have nosignificant effect on hedging decisions with derivative instruments.

scholarly journals PERAN PROFITABILITAS DAN LIKUIDITAS SERTA DIVIDEN PAYOUT RATIO TERHADAP RETURN SAHAM

Media Trend ◽  
2016 ◽  
Vol 11 (2) ◽  
pp. 131
Author(s):  
Riawan
Keyword(s):  
Regression Analysis ◽  
Stock Returns ◽  
Capital Market ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significance Level

This study was conducted to examine the influence of fundamental factors of profitability and liquidity on dividend policy (DPR). And furthermore the influence of profitability, liquidity and dividend policy (DPR) to return stock in companies incorporated in the Jakarta Islamic Index listed on the Indonesia Stock Exchange for the period 2010-2013. The sampling technique used in this research is purposive sampling with criteria : (1) It is listed in Indonesia Stock Exchange 2010-2013. (2) It is always seem annual financial statements for the period 2010-2013. (3) It is always pay dividends. The data required in this study were drawn from the Indonesian Capital Market Directory (ICMD) from 2010 to 2013 consisting of 20 companies. Multiple regression analysis of the data. Hypothesis test used the t-statistic at the 5% significance level. The results showed profitability and dividend policy (DPR) have a significant effect on stock returns. These results indicate that the performance of the fundamental factors of profitability and dividend payout on stock returns are used by investors to predict stock returns manufacturing companies listed in Indonesia Stock Exchange in 2010-2013.

scholarly journals Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia

2020 ◽  
Vol 30 (6) ◽  
pp. 1441
Author(s):  
Ni Kadek Suparmini ◽  
Dodik Ariyanto ◽  
I Made Andika Pradnyana Wistawan
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Statement ◽  
Determination Method ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Technique ◽  
Negative Effect ◽  
Financial Need

This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability sampling with purposive sampling technique. There are 145 companies as a population with a total of 66 companies as samples. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was stated that the nature of industry had a negative effect on indications of financial statement fraud while financial need, auditor firm size, and change of directors had no effect on indications of financial statement fraud. This study has implications for shareholders, regulators, or parties who use information in financial statements as a consideration in providing an assessment of the chances of fraudulent actions on the company's financial statements. Keywords: Diamond Fraud; Financial Statement Fraud.

scholarly journals PENGARUH PAJAK, EXCHANGE RATE, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP TRANSFER PRICING

2018 ◽  
Vol 19 (3) ◽  
pp. 90
Author(s):  
Bela Pratiwi
Keyword(s):  
Exchange Rate ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sampling Technique ◽  
Financial Statements ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Related Party Transaction ◽  
Industry Sectors ◽  
Positive Effect

This study aims to determine the effect of tax, Exchange rate, tunneling incentive, and leverageto Transfer Pricing. Dependent variable in this study is Transfer Pricing which is proxied withthe value from a related party transaction (RPT) of sale. The independent variables in this studyare tax, Exchange rate, tunneling incentive, and leverage. This study took the secondary datain financial statements or annual reports that have been published by companies in IndonesiaStock Exchange. The population in this study are all the manufacturing companies listed on theIndonesia Stock Exchange in 2012-2016. This study took manufacturing companies listed on theIndonesia Stock Exchange as sample, especially the various industry sectors from years 2012-2016. Sampling technique used in this study was purposive sampling method. The total numberof sample in this study is 35 firm years from seven companies. The analytical method used waslogistic regression analysis using SPSS program version 16. The results of the analysis inthis study indicate that tax, Exchange rate, and tunneling incentive have no significant effect onTransfer Pricing, whereas leverage has a significant positive effect on Transfer Pricing.Keywords: Transfer Pricing, Tax, Exchange rate, Incentive Tunneling, Leverage.

scholarly journals Effect of Liquidity, Debt Policy, Company Growth, Board of Commissioners and Audit Committee on Dividend Policy

2019 ◽  
Vol 28 (3) ◽  
pp. 1650
Author(s):  
Putu Desy Pirdayanti ◽  
Dewa Gede Wirama
Keyword(s):  
Audit Committee ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Company Growth ◽  
Debt Policy

This study aims to obtain empirical evidence regarding the effect of liquidity, debt policy, company growth, board of commissioners and audit committee on dividend policies of manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sampling. The samples taken were 30 companies with 170 observations, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation.  Based on the results of research, debt policy and company growth have a negative effect on dividend policy, while liquidity, board of commissioners and audit committee have no significant effect on dividend policy. Keywords : Dividend policy, liquidity, debt policy, growth, board of commissioners, audit committee.

scholarly journals PENGARUH PROFITABILITAS, LIKUIDITAS, DAN TINGKAT PERTUMBUHAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR

2019 ◽  
Vol 8 (7) ◽  
pp. 4559
Author(s):  
Ni Putu Ayu Sinta Pradnya Sari ◽  
Ni Putu Santi Suryantini
Keyword(s):  
Growth Rate ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Research Population ◽  
Negative Effect

ABSTRACT This study aims to determine the effect of profitability, liquidity and growth rates on dividend policy. The research population was focused on manufacturing companies in the Indonesia Stock Exchange for the period 2013-2017, totaling 139 companies. Based on the sampling criteria with nonprobability sampling method with purposive sampling technique obtained a sample of 22 companies with a time of observation for 5 years, so that the number of observations obtained as many as 110 observations. The analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that profitability and liquidity have a significant positive effect on dividend policy in manufacturing companies on the Indonesia Stock Exchange, while the growth rate has a significant negative effect on dividend policy in manufacturing companies on the Indonesia Stock Exchange. Keywords: Profitability, liquidity, growth rate, dividend policy  

scholarly journals Komite Audit, Profitabilitas, Solvabilitas, dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur-Sektor Logam

2019 ◽  
Vol 1 (3) ◽  
pp. 149-157 ◽  
Author(s):  
Bahtiar Effendi
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to determine the effect of audit committees, profitability, and solvability on the financial report punctuality of metal manufacturing companies listed in the Indonesia stock exchange. This study used quantitative approach. The data collection technique used in this study is document analysis in the form of financial statements of metal subsector manufacturing companies listed on the Stock Exchange for the 2014-2016 period accessed from www.idx.co.id. The sampling technique used was purposive sampling with a total sample of 30 companies. The data analysis method used was multiple linear regression analysis performed in SPSS 24.0 program. The results showed that (1) audit committees do not significantly affect the punctuality in submitting financial statements. (2) Profitability (ROA) has a negative effect or no significant effect on the financial reporting punctuality, (3) Solvability does not significantly influence the financial reporting punctuality (3).

scholarly journals Struktur Modal, Ukuran Perusahaan, Likuiditas dan Profitabilitas Perusahaan Manufaktur yang Listing di BEI

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 66 ◽  
Author(s):  
Susiyanti Susiyanti ◽  
Bahtiar Effendi
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significant Negative Effect ◽  
Food And Beverage ◽  
Negative Effect

This study aims to determine the effect of capital structure, firm size and liquidity on profitability in manufacturing companies food and beverage sub-sector listed on the stock exchange Indonesia. This study uses a quantitative approach. Data collection techniques used in this study is the method of documentation that is by collecting and recording financial statements. Sources of data used are secondary data in the form of financial statements of food and beverage manufacturing companies listed on the BEI period 2014-2016 which can be obtained through the website www.idx.co.id. The sampling technique used is purposive sampling with the number of respondents 13 companies. The method of data analysis used is multiple regression linear regression analysis using SPSS 24.0 program aid. The result of research indicates that (1) partially capital structure has a significant negative effect on profitability, (2) firm size has significant positive effect on profitability, (3) liquidity has significant negative effect on profitability, (4) simultaneously capital structure, firm size, and liquidity has a significant influence on the profitability of manufacturing companies food and beverage sub-sector listed in Indonesia stock exchange.

Pengaruh Keputusan Investasi, Kebijakan Hutang Dan Kebijakan Dividen Terhadap Nilai Perusahaan

2019 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Ivan Somantri ◽  
Hadi Ahmad Sukardi
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Mining Sector ◽  
Dividend Policies ◽  
Negative Effect ◽  
Debt Policy ◽  
Debt Policies

This study aims to determine how to influence simultaneously and partially investment decisions, debt policy and dividend policy on firm value in mining sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. The research method used in this study is descriptive and associative methods. The population in this study were mining sector companies listed on the Indonesia Stock Exchange in the period 2013-2017, which amounted to 43 companies. The sampling technique used in this study is non probability sampling with purposive sampling method, so that the number of samples obtained is 8 companies. While the data analysis used in this study is panel data regression analysis with the fixed effect method. The results of the study show that partially investment decisions and debt policies have a positive effect on firm value. While dividend policy has a negative effect on firm value. In addition, the results of the study simultaneously show that investment decisions, debt policies and dividend policies affect the value of the company. The amount of investment decisions, debt policy and dividend policy in contributing influence to earnings management is 34.14%.

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

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