Firm’s Attribute and Performance of Deposit Money Banks

This study investigates the impact of firm attributes on the financial performance of deposit money banks in Nigeria’s financial sector. The scope of this research covered the period 2007 – 2018 using audited financial statements and reports of nine (9) deposit money banks listed on the Nigerian Stock Exchange. The results revealed that bank liquidity has significant negative effect, while bank growth has insignificant negative effect on financial performance. On the other hand, bank size and leverage have insignificant positive effect on the financial performance of banks. It is recommended that banks should pay attention to liquidity management and use this to enhance performance. Also, the management of banks should endeavor to make use of their growth opportunities optimally.

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Pengaruh Hutang Terhadap Profitabilitas Industri Semen yang Terdaftar di Bursa Efek Indonesia

Jurnal Ecogen ◽

10.24036/jmpe.v4i3.11972 ◽

2021 ◽

Vol 4 (3) ◽

pp. 380

Author(s):

Herman Sjahruddin ◽

Nurwahida Nurwahida

Keyword(s):

Quantitative Data ◽

Time Series Data ◽

Stock Exchange ◽

Financial Statements ◽

Cement Industry ◽

The Other ◽

Series Data ◽

Industry Sector ◽

Negative Effect ◽

Positive Effect

We are working again to test the influence of DAR and DER on ROA in the Cement Industry sector in 2015-2019 is the purpose of this study. Financial statements as a database are then drawn into samples. And a sample of 6 Cement Industry companies listed on the Indonesia Stock Exchange and using a quantitative approach. The data anlysis unit based on a sample of 90 units of data processed uses multiple regression analysis through SPSS Version 25. The type of data in these findings is quantitative data. Data is collected using time series data. The results obtained from this study provide evidence that low DAR is able to make ROA increasing. On the other hand, although a low DAR will provide a good thing because in addition to providing high ROA, this also provides evidence that the productivity it has is able to attract investors to invest.ini indicates that the DAR has a significant negative effect, meanwhile the DER has a insignificant positive effect on ROA.

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Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Owner ◽

10.33395/owner.v4i2.208 ◽

2020 ◽

Vol 4 (2) ◽

pp. 336

Author(s):

Lola Dwi Antikasari ◽

Rosa Nikmatul Fajri ◽

Riana R Dewi

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Stock Exchange ◽

Sampling Technique ◽

Financial Statements ◽

Linear Regression Method ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Negative Effect ◽

Positive Effect

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.

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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2012-2019)

Aliansi : Jurnal Manajemen dan Bisnis ◽

10.46975/aliansi.v15i2.62 ◽

2021 ◽

Vol 15 (2) ◽

pp. 15-28

Author(s):

Fitri Diana Tri Anisa ◽

Indra Siswanti

Keyword(s):

Capital Structure ◽

Firm Value ◽

Stock Exchange ◽

The Other ◽

Direct Result ◽

Company Size ◽

Significant Positive Effect ◽

Negative Effect ◽

The Impact ◽

Positive Effect

The purpose of the research is to obtain empirical evidence about the impact of profitability, company size , capital structure on firm value. And the other purpose of this research too is to determine the effect of profitability, company size on firm value mediated by capital structure. The sample in this research is manufacturing company on Miscellaneous industry sector which listed in Indonesia Stock Exchange during the period of 2012 –2019. With using purposive sampling data this research got twelve companies as sample research. The source of the data of this research was conducted from annual report and financial report.This research is using quantitative approach with path analysis method and using SmartPLS 3.0 as analyisis tool.The result in this research has two kind of result,for direct result found that profitabilty has significant positive effect on firm value, company size has significant positive effect on firm value, capital structure has significant negative effect to firmvalue. And the result for indirect result are Capital structure is able to mediate profitability on firm value. But on the other hand capital structure is not able to mediate company size on firm value.

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The Effect of Financial Performance, Board of Commissioners, Blockholder Ownership, Auditor Type and Firm Age on Voluntary Disclosure

The Indonesian Accounting Review ◽

10.14414/tiar.v8i2.1525 ◽

2018 ◽

Vol 8 (2) ◽

pp. 145

Author(s):

Aldo Prandita Nanda ◽

Joicenda Nahumury

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Voluntary Disclosure ◽

Stock Exchange ◽

General Purpose ◽

Firm Age ◽

Analysis Technique ◽

Negative Effect ◽

The Impact ◽

Positive Effect

Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor type, and firm age on voluntary disclosure. The population of this study is mining companies listed on the Indonesian Stock Exchange period 2012-2016. The number of data is 196. Sampling is conducted using purposive sampling method. The data analysis technique used in this study is SEM-PLS with SmartPLS 3.0 program. The results of data analysis show that firm age has no effect on voluntary disclosure, while blockholder ownership has a significant negative effect on voluntary disclosure. Financial performance, board of commissioners and auditors type have a significant positive effect on voluntary disclosure. The impact of this research is that voluntary disclosure can be used to increase the completeness of company information for investors and creditors.

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Mediation Effect of Financial Performance on The Influence of Intellectual Capital on Firm Value

Jurnal Ilmiah Akuntansi dan Keuangan ◽

10.32639/jiak.v10i2.743 ◽

2021 ◽

Vol 10 (2) ◽

pp. 106-114

Author(s):

Hidayatul Khusnah ◽

Mardiyah Anugraini

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Firm Value ◽

Stock Exchange ◽

Financial Statements ◽

Mediating Effect ◽

Mediation Effect ◽

Research Hypothesis ◽

Negative Effect ◽

Positive Effect

This study aims to determine the mediating effect of financial performance on the effect of intellectual capital on firm value. This research was conducted at companies incorporated in LQ-45 listed on the Indonesian stock exchange. The sample of this research is the financial statements of companies incorporated in LQ-45 in the 2014-2019 period that publish financial statements continuously. Analysis of the data in this study using SEM-PLs using WarpPLs 6.0 software. The results of this study indicate that VACA, VAHU and STVA have a positive effect on firm value. In addition, this study also found that of the three intellectual capital proxies, only VACA and STVA had a positive effect on financial performance, while VAHU did not support the research hypothesis because it had a negative effect on financial performance. Further findings show that financial performance mediates the effect of VACA and STVA on firm value.

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Factors Affecting the Earning Response Coefficient with Real Activities Earning Management as Moderator: Evidence from Indonesia Stock Exchange

Asian Journal of Economics Business and Accounting ◽

10.9734/ajeba/2019/v11i230124 ◽

2019 ◽

pp. 1-14 ◽

Cited By ~ 1

Author(s):

Aminullah Assagaf ◽

Etty Murwaningsari ◽

Juniati Gunawan ◽

Sekar Mayangsari

Keyword(s):

Stock Return ◽

Sampling Method ◽

Capital Expenditure ◽

Stock Exchange ◽

Financial Statements ◽

Short Term ◽

Factors Affecting ◽

Earnings Per Share ◽

Negative Effect ◽

Positive Effect

This study aims to explain the phenomenon of the most active companies traded shares in Indonesian stock exchange. This research is motivated to analyze the response of investors to take a decision after presenting the company's financial statements. This study uses panel data consisting of 20 companies selected by purposive sampling method, using a regression model and data processing via SPSS 24. The results of this study found that the variable leverage and capital expenditure variables significantly influence the response of investors to execute the company's stock, thereby affecting the stock return. The level of leverage and significant positive effect on the response of investors, particularly due to the use of debt to investment would increase earnings per share or at a certain amount of equity can boost earnings per share acquisition. Capital expenditure and significant negative effect on the response of investors for investor tend to speculate on short-term period, which means that companies that invest in the early stages will have difficulties liquidity and rate of return will decline, so investors will shift their investment.

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN PENILAIAN PASAR DENGANCORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v2i2.4896 ◽

2015 ◽

Vol 2 (2) ◽

pp. 87

Author(s):

Citra Chairunissa ◽

Raden Rosiyana Dewi

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Intellectual Capital ◽

Sampling Method ◽

Stock Exchange ◽

Market Value ◽

Coefficient Of Determination ◽

Normality Test ◽

Negative Effect ◽

Positive Effect

The objective of the emperical study is to examine and to analyze 1) The Influence of Intellectual Capital to Financial Performance, 2 ) The Influence of Intellectual Capital to Market Value, 3) The Influence of Intellectual Capital to Financial Performance with Corporate Governance as an Moderating 4) The Influence of Intellectual Capital to Market Value with Corporate Governance as an Moderating Variable. The sample of this emperical study is the company financing company that listed in the Indonesia Stock Exchange (IDX) 2010-2012. This research uses purposive sampling method. Data analysis techniques include 1) Descriptive statistics, 2) Normality Test, 3) Classical Test Assumptions : Multicollinearity and Heteroskidastity , 4) Regression Testing : Coefficient of Determination Test , F Test , danUji T. The results of this empirical study are 1) Intellectual Capital significant positive effect on the company 's financial performance , 2) Intellectual Capital significant negative effect on market valuation , 3) Intellectual Capital no significant effect on the financial performance of companies with moderated Corporate Governance, 4) Intellectual Capital had no significant effect assessment of the performance market with moderated Corporate Governance

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PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA ◽

10.31092/jia.v3i1.563 ◽

2019 ◽

Vol 3 (1) ◽

pp. 55-65 ◽

Cited By ~ 1

Author(s):

Rahadi Nugroho ◽

Devandanny Rosidy

Keyword(s):

Quantitative Method ◽

Sampling Method ◽

Stock Exchange ◽

The Other ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

ABSTRACTThis study aims to analyze the effect of proportion of independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh positif terhadap agresivitas pajak.

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PENGARUH INTENSITAS MODAL, DIVIDEND PAYOUT RATIO DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI

Jurnal Benefita ◽

10.22216/jbe.v1i1.3850 ◽

2019 ◽

Vol 1 (1) ◽

pp. 104

Author(s):

Muhammad Rivandi ◽

Sherly Ariska

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Capital Intensity ◽

Accounting Conservatism ◽

Dividend Payout ◽

Purposive Sampling ◽

Negative Effect ◽

The Impact ◽

Positive Effect ◽

Research Show

This research examines in the impact of capital intensity, dividend payout ratio and financial distress on accounting conservatism. The population in this research are all that companies listed in Indonesia Stock Exchange (IDX) in 2013 to 2017. The samples are selected using purposive sampling method, the number of sample are 86 companies. Data analysis method used is panel regression method. The result of the research show that (1) capital intensity has signifcant positive effect on the accounting consrvatism, (2) dividend payout ratio has no significant effect on the accounting conservatism, (3) financial distress has significant negative effect on the accounting conservatism.Penelitian ini meneliti tentang pengaruh intensitas modal, dividend payout ratio dan financial distress terhadap konservatisme akuntansi. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai tahun 2017. Sampel dipilih berdasarkan metode purposive sampling, sehingga perusahaan yang dijadikan sampel sebanyak 86 perusahaan. Analisis data menggunbakan model regresi panel. Hasil membuktikan bahwa (1) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, (2) dividend payout ratio tidak berpengaruh signifikan terhadap konservatisme akuntansi, (3) financial distress berpengaruh negatif signifikan terhadap konservatisme akuntansi.

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Optimizing the seismic effects of blasting in quarries by timing

Materiały Wysokoenergetyczne / High Energy Materials ◽

10.22211/matwys/0178 ◽

2019 ◽

pp. 48-62

Author(s):

Ján Baulovič ◽

Blažej Pandula ◽

Julián Kondela ◽

Marta Prekopová

Keyword(s):

Natural Environment ◽

Technical Problem ◽

The Other ◽

Negative Effects ◽

Seismic Effects ◽

Seismic Safety ◽

Blasting Operation ◽

Negative Effect ◽

The Impact ◽

Positive Effect

Recently, negative effects of the blasting operations and quantification of the seismic safety are regarded as very important technical problem in quarries. The impact of blasting operations is accompanied by both positive and negative seismic effects. For example, vibrations generated by explosion create very positive effect − when help to break the rocks, but, on the other hand, also result in negative effect − when affect constructions and natural environment in the vicinity of a blasting works site. If the vibrations are large enough, then the nearby objects could be damaged or destroyed. This article highlights the results of the blasting operation monitoring in limestone Lopušné Pažite quarry on Slovakia, which based on the rule that the negative effects depend on their range and strength. This method is applied in all quarries in Slovakia, which are close to settlements.

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