Pengaruh leverage, Likuiditas dan Profitabilitas Terhadap Peringkat Obligasi Pada Perusahaan Manufaktur Yang Terdaftar di PT. Pefindo Periode 2015-2019

Bond rating information shows the extent to which the company is able to pay its obligations and shows the level risk or security of the bond. The rating of a bond is investment grade, the risk of default on a company’s debt is unavoidable. The purpose of study was to determine how much influence Leverage, Liquidity, and Profitability on Bond Ratings in manufacturing companies listed at PT. PEFINDO for the period 2015-2019. The Sampling technique used purposive sampling method and obtained as many as 65 data. Data obtained from the Indonesia Stock Exchange through the website www.idx.co.id. The analysis method used is panel data regression analysis with the help of the E-Views 8 application. After the chow-test was carried out, it was decided to use the Common Effect Model method. The results showed that Leverage has a negative effect on Bond Ratings. Liquidity has no effect on Bond Ratings, and Profitability has a positive effect on Bond Ratings

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KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE

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

10.23969/jrak.v10i2.1369 ◽

2018 ◽

Vol 10 (2) ◽

pp. 67-73

Author(s):

Isykarima Khaleda Zia ◽

Dudi Pratomo ◽

Kurnia Kurnia

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Control Variables ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect

This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.

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PENGARUH TENUR AUDIT, ROTASI AUDIT DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014)

Jurnal ASET (Akuntansi Riset) ◽

10.17509/jaset.v8i1.4020 ◽

2016 ◽

Vol 8 (1) ◽

pp. 39

Author(s):

Irsyad Fauzan Prasetia ◽

Rozmita Dewi Yuniarti Rozali

Keyword(s):

Panel Data ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Common Effect ◽

Effect Model ◽

Panel Data Regression ◽

Data Regression

Abstract. This study aims to find out how audit wells, audit rotation and reputation of KAP to audit quality at manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. The research method used in this research is a verifikatif method. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange since 2011 until 2014, while for sampling using purposive sampling method. The data used are secondary data collected by documentation technique. In analyzing the data, this research uses statistical test of panel data regression with common effect model. Based on the calculation of panel data regression analysis with the help of Eviews 9 software resulted that the reputation of KAP has a positive effect on audit quality, while audit and audit rotation have a negative effect on audit quality.Keywords: audit, audit rotation; KAP reputation; and audit quality.Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana tenur audit, rotasi audit dan reputasi KAP terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode verifikatif. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sejak tahun 2011 sampai dengan tahun 2014, sedangkan untuk pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang dikumpulkan dengan teknik dokumentasi. Dalam menganalisis data, penelitian ini menggunakan pengujian statistik regresi data panel dengan model common effect model. Berdasarkan perhitungan analisis regresi data panel dengan bantuan software Eviews 9 menghasilkan bahwa reputasi KAP berpengaruh positif terhadap kualitas audit, sedangkan tenur dan rotasi audit berpengaruh negative terhadap kualitas audit.Kata Kunci: tenur audit; rotasi audit; reputasi KAP; dan kualitas audit.

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Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors

International Journal of Science, Technology & Management ◽

10.46729/ijstm.v2i2.176 ◽

2021 ◽

Vol 2 (2) ◽

pp. 432-442

Author(s):

Dirvi Surya Abbas ◽

Arry Eksandy

Keyword(s):

Intellectual Capital ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Manufacturing Companies ◽

Analysis Method ◽

Time Period ◽

Panel Data Regression ◽

Data Regression ◽

Food And Beverage

The Purpose of this study was to determine the effect of company age, leverage, and independent commissioners on intellectual capital in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 3 years, namely the 2016-2018 period. The population of this study includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage and Independent Commissioner had no influence on Intellectual Capital. However, the variable company age has an influence on intellectual capital.

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PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.573 ◽

2021 ◽

Vol 14 (2) ◽

pp. 417-427

Author(s):

Eka Ridho Nur Rochmah ◽

Rachmawati Meita Oktaviani

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Panel Data Regression ◽

Data Regression ◽

Fixed Assets ◽

Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

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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 KEPEMILIKAN INSTITUSIONAL, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS

JAF- Journal of Accounting and Finance ◽

10.25124/jaf.v2i2.2125 ◽

2019 ◽

Vol 2 (2) ◽

pp. 27

Author(s):

Saskhia Irving Maest Purba

Keyword(s):

Intellectual Capital ◽

Financial Distress ◽

Stock Exchange ◽

Random Effect ◽

Random Effect Model ◽

Sampling Technique ◽

Institutional Ownership ◽

Effect Model ◽

Panel Data Regression ◽

Data Regression

The purpose of this study is to determine the influence of institutional ownership (KI), intellectual capital (IC) and Leverage (DER) to financial distress (Springate) financial distress condition. Independent variables in this study are institutional ownership (KI), intellectual capital (IC) and Leverage (DER) and financial distress (Springate) partially or simultaneously. Population in this study is Manufacture companies’s sector listed on Indonesia Stock Exchange in 2014-2017. The sampling technique was using purposive sampling, obtained 128 sample data and use Panel data regression analysis using software Eviews 10. Random effect model was chosen after 3 regression panel test. Simultaneously, all the independet variables have significant effect to dependent variable (financial distress). Partially intellectual capital (IC) have negative significant effect with to financial distress. Leverage (DER) have positive significant effect to financial distress. But institutional ownership (KI) have no significant effect to financial distress. Keyword: Financial distress, Institutional Ownership, Intellectual Capital, Leverage

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PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Sektor Pertanian di BEI)

J-MIND (Jurnal Manajemen Indonesia) ◽

10.29103/j-mind.v6i1.4872 ◽

2021 ◽

Vol 6 (1) ◽

pp. 14

Author(s):

Rossy Novia Ellidianti ◽

Murhaban Murhaban ◽

Andria Zulfa

Keyword(s):

Capital Structure ◽

Stock Returns ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Managerial Ownership ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

This study aims to examine the effect of profitability, capital structure and managerial ownership on stock return with firm value as a moderator veriable in Agricultural Companies in Indonesia Stock Exchange during the period 2009-2018. The number of samples in this study are 10 agricultural companies in the Indonesia Stock Exchange obtained by using purposive sampling technique. Data analysis method used is Panel Data Regression. The results of this study prove that capital structure has negative effect on stock returns, firm value has positive effect on stock returns, profitability and managerial ownership have no significant effect on stock returns. Meanwhile, the moderating effect test prove that firm value is able to moderate the effect of profitability on stock returns, but is unable to moderate the effect of capital structure and managerial ownership on stock returns

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Examining the effect of firm-specific factors on the automotive industry in Indonesia

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i3.1092 ◽

2021 ◽

Vol 10 (3) ◽

pp. 36-45

Author(s):

Reschiwati Reschiwati ◽

Alya Budiantini ◽

Gusmiarni Gusmiarni

Keyword(s):

Financial Performance ◽

Firm Size ◽

Automotive Industry ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Manufacturing Companies ◽

Financial Reports ◽

Panel Data Regression ◽

Data Regression

This study aims to examine the factors that affect the value of manufacturing companies in the Automotive Industry Sub-Sector Listed on the Indonesia Stock Exchange in 2015 - 2019. These factors are firm size and financial performance. The financial performance consists of liquidity, profitability, and solvency. The number of manufacturing companies in the Automotive Industry sub-sector which was made into the population was 13. Sampling was using the purposive sampling technique. Based on the predetermined criteria, there were 10 companies that met the criteria so that there were 50 observations. Data collection techniques use documentation from financial reports published on the official website of the Indonesia Stock Exchange. The model used in this research is panel data regression using the Eviews application. The findings of this study indicate that of the four independent variables tested, only the solvency variable affects firm value, but the simultaneously firm size and financial performance have a significant effect on firm value. The results of this study indicate that in general, stock investors view the importance of all financial ratios, but can ignore short-term financial symptoms that are reflected in company size, profitability, and liquidity, but should pay more attention to the security of long-term investments which can be seen insolvency.

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Analisis Pengaruh Faktor-faktor Fundamental terhadap Harga Saham pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI)

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v1i1.4754 ◽

2019 ◽

Vol 1 (1) ◽

pp. 77

Author(s):

Dermawan Wijaya

Keyword(s):

Stock Price ◽

Stock Exchange ◽

Fixed Effect Model ◽

Manufacturing Companies ◽

Research Subjects ◽

Independent Variables ◽

Effect Model ◽

Panel Data Regression ◽

Data Regression ◽

Equity Ratio

This research aims to analyze the effect of fundamental factors on stock price in manufacturing companies which are listed in the Indonesia Stock Exchange. Fundamental factors that become this research objects are current ratio (CR), debt to equity (DER), return to equity ratio (ROE), total assets turnover (TATO) and earning per share (EPS) as independent variables, while stock price becomes dependent variables. The research subjects are manufacturing companies listed in Indonesia stock Exchange between period of 2013-2016 and have published profitable financial statements. Sampling method used is purposive sampling and the analysis method used is panel data regression. The research model selected is fixed effect model (FEM). The result shows that CR, DER, ROE, TATO and EPS has significant and simultaneous effects on stock price. Where only ROE and EPS has significant and partial effect on stock price. This study concludes that not all independent variables have significant effect on stock price.

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