scholarly journals Pengaruh Struktur Modal Berdasarkan Profitabilitas, Pertumbuhan Aset, dan Ukuran Perusahaan pada Perusahaan Manufaktur

2019 ◽  
Vol 1 (4) ◽  
pp. 21-27
Author(s):  
Nita Dwijayanti ◽  
Hamdy Hady ◽  
Elfiswandi
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Asset Growth ◽  
The Right ◽  
Industry Sectors

This study aims to measure the level of influence of profitability, asset growth, and company size on changes in capital structure in manufacturing companies. The method used for sample determination is purposive sampling with analytical methods using descriptive statistics, classic assumption tests and multiple panel data regression. The data tested in the study were 112 companies in the basic and chemical industry sectors, consumer goods, and the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX). The results showed that partially profitability had a negative and significant effect on capital structure, while asset growth had a positive and significant effect. Then the company must be able to choose the right combination of financing sources in order to be able to produce optimal profits.

FAKTOR DETERMINAN PEMBENTUK STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FARMASI PERIODE 2012 - 2016

2017 ◽  
Vol 2 ◽  
pp. 241-250
Author(s):  
Neng Ria Kanita ◽  
Hendryadi Hendryadi
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Pharmaceutical Manufacturing ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Partial Effects

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure. Keywords: Capital Structure, Profitability, Liquidity, Firm Size

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

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.

scholarly journals PENGARUH PAJAK, KEPEMILIKAN ASING, BONUS PLAN DAN UKURAN PERUSAHAAN TERHADAP PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)

2021 ◽  
Vol 5 (1) ◽  
pp. 47
Author(s):  
Dyah Detari Prabaningrum ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Transfer Pricing ◽  
Foreign Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Bonus Plans ◽  
Bonus Plan

This study aims to test empirically the effect of taxes, foreign ownership, bonus plans and company size on transfer pricing in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, 33 companies met the criteria to be sampled in the study from 2014-2018. The number of samples in the study for 5 years with 165 observations. This study uses a panel data regression model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect, while foreign ownership, bonus plans, and company size have no effect on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Keywords: transfer pricing, tax; foreign ownership, the bonus plan, the size of the company

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

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.

scholarly journals Effect of Liquidity, Profitability, and Sales Growth on Capital Structure (in Manufacturing Companies)

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Marlina Marlina ◽  
Dahlia Pinem ◽  
Nur Fatkhul Hidayat
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Microsoft Excel ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect

Abstract - This research was conducted to examine the effect of liquidity, profitability and sales growth on capital structure. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange. The technique of determining the sample using purposive sampling method. Selection of samples from 165 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 resulted in 33 companies being accepted. Data analysis was performed using Microsoft Excel 2013 and hypothesis testing in this research used Panel Data Regression Analysis with the E-Views 9.0 program and a significance level of 5%. The results of the test were obtained (1) the liquidity stated by CR has no significant effect on the capital structure. (2) profitability stated by ROE has a significant positive effect on capital structure, (3) sales growth stated by SG has no significant positive effect on capital structure. Keywords: liquidity, profitability, sales growth, capital structure

scholarly journals ANALYSIS OF PROFIT GROWTH, PROFITABILITY, CAPITAL STRUCTURE, LIQUIDITY AND COMPANY SIZE OF PROFIT QUALITY

2020 ◽  
Vol 3 (1) ◽  
pp. 12
Author(s):  
Mohamad Zulman Hakim ◽  
Yuyun Naelufar
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Size ◽  
Time Period ◽  
Panel Data Regression ◽  
Data Regression ◽  
Independent Variable

The purpose of this study is to examine the effect of earnings growth, profitability, capital structure, liquidity and company size on earnings quality in companies of Basic and Chemical Industries Listed on the Indonesia Stock Exchange (IDX). The time period of the study is 5 years, namely the 2014-2018 period.The population in this study includes all basic and chemical industry companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling technique. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results of the study simultaneously showed that the independent variable affected earnings quality. While partially, company size, profitability, liquidity and company size variables have no effect on earnings quality, but capital structure variables that are proxy by leverage have a positive effect on earnings quality.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2016

2020 ◽  
Vol 8 (2) ◽  
pp. 248
Author(s):  
Nico Anangsyah ◽  
Desta Rizky Kusuma
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Stock Exchange ◽  
Company Size ◽  
Sales Growth ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Positive Effect ◽  
The Capital Structure

This study aims to determine the analysis of factors affect the capital structure of registered textile and garment companies on the Indonesia Stock Exchange (IDX) for the 2014-2016 period. Variables in this study namely Profitability (ROA), Asset Structure (SA), Sales Growth (PP) and Company Size (SIZE) and Capital Structure (DER). The population in this study is the Textile and Garment company listed on the Indonesia Stock Exchange (IDX) as many as 17 companies later 15 companies were sampled using a purposive technique sampling. The analysis technique used is panel data regression analysis with comparison of t-statistics with t-tables. The results of this study indicate that profitability (ROA) is not positive effect on Capital Structure (DER), t-statistic of 1.386407. Asset Structure (SA) has no positive effect on Capital Structure (DER), statistic equal to 0.296574. Sales Growth (PP) influences positive for Capital Structure (DER), the statistic is 1.873566. Size The company (SIZE) does not have a positive effect on the Capital Structure (DER), statistic at 0.570955.

scholarly journals Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2015-2018

2020 ◽  
Vol 4 (1) ◽  
pp. 224
Author(s):  
Nurul Aryanti ◽  
Riana Rachmawati Dewi ◽  
Purnama Siddi
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Stock Exchange ◽  
Sample Selection ◽  
Company Size ◽  
Test Results ◽  
Panel Data Regression ◽  
Data Regression ◽  
Regression Test ◽  
The Capital Structure

This study examines and analyzes the factors that influence capital structure.  Independent variables in this study are company size, liquidity, profitability and asset structure.  The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2015-2018 period.  The sample selection technique uses purposive sampling and 12 company samples are obtained within a period of 4 years so that 48 company samples are obtained.  The data analysis method used in this study is panel data regression.  Hypothesis testing is done using the t test and the F test. The panel data regression test results show that simultaneously company size, liquidity, profitability and asset structure have an influence on capital structure.  While partially the variables that significantly influence the capital structure are company size.  While the liquidity, profitability and asset structure variables do not significantly affect the capital structure.

scholarly journals Influence Financial Distress, Firm Size, and Leverage on Audit Delay with Auditor Reputation as Moderating Variable

2021 ◽  
Vol 6 (3) ◽  
pp. 16-22
Author(s):  
Hasmaynelis Fitri ◽  
Dessy Haryani ◽  
Ramdani Bayu Putra ◽  
Sri Annisa
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Effect Estimation ◽  
Research Period ◽  
Positive Effect ◽  
Auditor Reputation

This study aims to examine how much influence Financial Distress, company size, and Leverage have on Audit Delay with Auditor Reputation as a Moderating Variable in All Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 Period. Sampling in the study using the method of purposive sampling obtained 32 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis with Fixed Effect estimation results using Eviews 9. The results showed that financial distress partially had a positive effect, company size partially had a positive and significant effect on audit delay, while leverage had a positive effect on audit delay.

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 2 ◽  
pp. 293-306
Author(s):  
Lestari Lestari
Keyword(s):  
Capital Structure ◽  
Fixed Effects ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Positive Influence ◽  
Financial Data ◽  
Manufacturing Companies ◽  
Hausman Test ◽  
Panel Data Regression ◽  
Data Regression

This study is aimed to examine the effect of institutional ownership and capital structure on the company’s value. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange from 2010 until 2014. The main data used in this research is the financial data in 2010 until 2014. Completed and selected financial data this research are 32 companies so that the samples in this research using five periods are 160. For examining data, this research uses panel data regression model. After running chow test and Hausman test, the most suitable method for the regression is fixed effects method. This research shows that institutional ownership has positive influence significantly on the company’s value, capital structure has no influence significantly on the company’s value Keywords: institutional ownership, capital structure, the company’s value

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