scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

scholarly journals PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM

2019 ◽  
Vol 1 (01) ◽  
pp. 29-44
Author(s):  
Suci Ramadani ◽  
Sri Mulyati ◽  
Icih Icih
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling ◽  
Positive Effect

Jakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta. Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis. Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stock

scholarly journals Influence of Foreign Ownership, Ownership Concentrated, and Environmental Disclosure to Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 91-96
Author(s):  
Elfira Roza Fitri ◽  
Enni Savitri ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of foreign ownership on firm value, the influence of ownership concentrated on firm value, the influence of the environmental disclosure on firm value. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Samples were determined by using purposive sampling method and obtained sample of 13 companies with a total of 134 observations. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences on firm value, 2) ownership concentrated influences on firm value, 3) environmental disclosure influences on firm value.

scholarly journals The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province

2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
And Performance ◽  
And Training

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.

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 THE EFFECTS OF COMMUNICATION, WORK ENVIRONMENT AND WORK DISCIPLINE ON THE PERFORMANCE OF VILLAGE OFFICERS IN KROYA SUB-DISTRICT CILACAP REGENCY

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Hermin Endratno ◽  
Fahmi Afrizal
Keyword(s):  
Regression Analysis ◽  
Work Environment ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Communication Work

The purpose of this study is to examine the effect of communication, work environment and work discipline on the performance of village officers in Kroya District, Cilacap Regency. The sampling technique in this study was done by purposive sampling method. Multiple regression analysis was used to analyze the data. The results of the analysis indicate that the variables of communication, work environment and work discipline significantly affect the performance of village officers in the Kroya Sub-district, Cilacap Regency.Keywords: Communication, Work Environment, Work Discipline, Performance

scholarly journals PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN ROKOK TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE

2020 ◽  
Vol 1 (1) ◽  
pp. 190-197
Author(s):  
Sofi Sani Safitri ◽  
Sigit Prihanto Utomo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Purposive Sampling

This study aims to test the effects of leverage and liquidity on accounting conservatism, this research uses secondary data. Sample of this research is cigarette company from the Indonesian Stock Exchange in 2013-2018. Samples were collected by using purposive sampling method and resulting two companies to be the samples. The observations using descriptive statistic, a test of classical assumption, and multiple regression analysis. This study conclused that independent leverage variabel and liquidity has simultaneously effect to accounting conservatism, and leverage hasn’t effect significantly to accounting conservatism.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay Dimoderasi oleh Ukuran Perusahaan

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Rinny Meidiyustiani ◽  
Putri Febisianigrum
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Negative Effect

This study aimed to analyze the influence of profitability, solvency, and auditor’s opinion set on audit delay, and to analyze the size of company in moderating the effect of profitability, solvency, and auditor’s opinion set to audit delay. The population in this study is mining companies listed on Indonesia Stock Exchange period 2012-2017 with using purposive sampling technique and obtained a sample of study as many as 32 companies. The analysis has been carried out by using multiple regression analysis and moderated regression analysis. The result of this study show that the partial profitability has negative effect to audit delay, solvency and auditor’s opinion has not effect to audit delay, the size of company cannot moderate the effect of profitability set to the audit delay, solvency can moderate the effect of profitability set to the audit delay and auditor’s opinion cannot moderate the effect of profitability set to the audit delay. 

scholarly journals Moralitas dan kesadaran terhadap kepatuhan wajib pajak UMKM dengan memanfaatkan fasilitas perpajakan dimasa pandemi Covid-19

2021 ◽  
Vol 16 (2) ◽  
pp. 225-234
Author(s):  
Hermi Sularsih ◽  
Soko Wikardojo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Positive Effect

This research aims to determine the effect of morality and awareness on MSME taxpayer compliance. Based on the data obtained in Gempol District, there are 400 MSMEs. The sample is a collection of subjects that represent the population. The sampling technique used was the purposive sampling method with several criteria: 1) The business is engaged in manufacturing. 2) A business that has been around for more than 5 years. 3) MSMEs that have NPWP. Based on the criteria in determining the number of samples of 255 MSMEs that meet the criteria. So that in this case, the number of samples in the study amounted to 255 MSMEs. Multiple regression analysis tests using SPSS. The results of the study state that significantly the morality variable has a positive effect on MSME taxpayer compliance and awareness variables also affect the compliance of MSME taxpayers.  

scholarly journals Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ratna Felix Nuradila ◽  
Raden Arief Wibowo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Purposive Sampling ◽  
Debt Covenant

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1

Pengaruh Kepemilikan Negara Dan Kepemilikan Publik Terhadap Kinerja Keuangan BUMN

2017 ◽  
Vol 9 (1) ◽  
pp. 18-31
Author(s):  
Chermian Eforis
Keyword(s):  
Regression Analysis ◽  
Firm Performance ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
State Ownership ◽  
Public Ownership ◽  
Return On Equity

Law on State Owned Enterprises (No.19/2003) define one of the purpose of privatization to increase the firm performance and firm value. However, until June 2017, from 119 State Owned Enterprises (BUMN) in Indonesia, only 19 firms have go public. The aim of the research is to examine the effect of state ownership and public ownership towards firm performance proxied based on Return on Equity (ROE) partially and simultaneously. Multiple regression analysis is performed on the data which are collected by using purposive sampling technique for the Indonesia’s State Owned Enterprise (BUMN) listed in the Indonesia Stock Exchange during 2012-2015. We find that state ownership has no effect towards ROE. However, public ownership proxied based on percentage of public ownership has significant effect towards ROE. Keywords: BUMN, Public Ownership, ROE, State Ownership

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