ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2010-2011)

Dividend Payout ◽

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010–2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

ANALISIS PENGARUH AGENCY COST TERHADAP DIVIDEND PAYOUT RATIO (Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tabun 2010-2011)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5380 ◽

2013 ◽

Author(s):

Raudhatul Hidayah

Keyword(s):

Firm Size ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Institutional Ownership ◽

Agency Cost ◽

Regression Method ◽

Dividend Payout ◽

The main purpose of the research was to know partially the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The other purpose is to know simultaneously the influence of institutional ownership, collateralizable assets, debt to total assets and firm size on dividend payout ratio in firms that listed at Indonesia Stock Exchange of 2010-2011 period. The population of this research was all the firms that listed at Indonesia Stock Exchange of 2010-2011 period namely, 136 in number. The sample, 27 firms, was taken by the use of purposive sampling method. The technique of data collection used was documentation. The data analysis made use of multiple linear regression method. The results showed that partially institutional ownership had a positive and significant effect to dividend policy. Collateralizable assets, debt to total assets and firm size partially was not significant to dividend policy. Simultaneously institutional ownership, collateralizable assets, debt to total assets and firm size had a positive and significant effect to dividend payout ratio.

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Equity ◽

10.34209/equ.v18i1.456 ◽

2015 ◽

Vol 18 (1) ◽

pp. 1 ◽

Cited By ~ 1

Author(s):

Dwi Rachmawati ◽

Dahlia Br Pinem

Keyword(s):

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Regression Method ◽

Outlier Data ◽

Industry Sectors ◽

Positive Effect

This study was conducted to examine the effect of Profitability, Leverage and Firm Size on Firm Value at the Company's anufacturing base and chemical industry sectors listed in Indonesia Stock Exchange during the years 2013 to 2014. The population in his study amounted to 55 companies manufacturing industrial ector basic and chemical contained in the Indonesia Stock Exchange during 2013 to 2014. Samples were obtained in this study of 52 samples selected by purposive sampling method. After outlier data, which eventually resulted 48 samples to be analyzed and tested. Data were tested using multiple linear regression method. These esults showed that: Provitability significant positive effect on firm value, Leverage not significant effect on firm value and Firm Size positive effect on firm value.

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Equity ◽

10.34209/.v18i1.456 ◽

2015 ◽

Vol 18 (1) ◽

pp. 1

Author(s):

Dwi Rachmawati ◽

Dahlia Br Pinem

Keyword(s):

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Regression Method ◽

Outlier Data ◽

Industry Sectors ◽

Positive Effect

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

10.32477/jrm.v8i1.244 ◽

2021 ◽

Vol 8 (1) ◽

pp. 17-27

Author(s):

Zulkifli Zulkifli ◽

Latifah Latifah

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Firm Growth ◽

Dividend Policy ◽

Stock Exchange ◽

Institutional Ownership ◽

Research Data ◽

Regression Method ◽

Purposive Sampling

This research is aimed to analyze the influence of Corporate Governance, Firm Size, and Profitability, dan Firm Growth to Dividend Policy in the manufacture Corporations which are registered in Indonesian Stock Exchange in period of 2017 – 2019, both in partially or simultaneously. The variables which will be studied: corporate governance that is proxied with the number of board commissioners and institutional ownership, firm size, profitability and firm growth. The Populations in this research are the manufacture corporations which are registered in BEI in period of 2017-2019. The samplings in the research are 20 manufacture corporations that are achieved by the technique of purposive sampling. Analysis of research data used multiple linier regression method that was assisted by SPSS 23.0 software. This study used multiple linier regression method showed that partially profitability variable and the firm growth were influencing significantly to the dividend policy, meanwhile the number of board commissioners, institutional ownership, and firm size were not influencing to the dividend policy. The result of this research simultaneously showed that the number of board commissioners, institutional ownership, firm size, profitability, and firm growth were influencing positively and significantly to the dividend policy.

Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting

Duconomics Sci-meet (Education & Economics Science Meet) ◽

10.37010/duconomics.v1.5454 ◽

2021 ◽

Vol 1 ◽

pp. 281-295

Author(s):

Bakti Maulana Ikhsan ◽

Rita Wijayanti

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Sustainability Reporting ◽

Regression Method ◽

Performance Variables ◽

This study aims to analyze and examine the effect of fim’s characteristics, financial performance, and corporate governance on sustainability reporting. The research method uses a quantitative approach. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses purposive sampling method and obtained 13 state-owned companies with 78 research samples for six years of observation. The data were tested using multiple linear regression method. The results of this study indicate that the variables of firm’s characteristics proxied by leverage, and corporate governance as proxied by independent commissioners and directors have a significant effect on sustainability reporting. While the variables of firm’s characteristics which are proxied by firm size and liquidity, financial performance variables which are proxied by profitability, and corporate governance variables which are proxied by institutional share ownership, and the audit committee have no significant effect on sustainability reporting. The results of this study can be used for decision making of various parties.

Pengaruh Profitabilitas, Likuiditas, dan Assets Growth terhadap Kebijakan Dividen pada Perbankan yang Terdaftar di Bursa Efek Indonesia 2009-2018

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v5i5.13300 ◽

2021 ◽

Vol 5 (5) ◽

pp. 500

Author(s):

Ricky Wijaya Setyadi ◽

Yanuar Yanuar

Keyword(s):

Linear Regression ◽

Capital Market ◽

Significant Relationship ◽

Dividend Policy ◽

Banking Sector ◽

Stock Exchange ◽

Total Sample ◽

Regression Method ◽

The purpose of this cognate is to inspect the influence of profitability, liquidity, and assets growth toward dividend policy on banking sector companies owned by the Indonesian government which is listed in the Indonesia Stock Exchange for ten years continuously from 2009 until 2018. The sample was determined by the purposeful distribution adjustment and the model is tested using the multiple linear regression method Eviews 11.00. The total sample ate 40 samples. Supported on the result the cognate it was establish that profitability and liqudity highly significant relationship on dividend policy, while growth show an insignificant relationship and have no impact on the dividend policy. This study provides input that investors in the capital market and company management should pay attention to the profitability and liquidity variables when investing in stocks, especially stocks in the banking sector because these variables have a significant effect on banking. Riset ini bertujuan buat mencari tahu pengaruh profitabilitas, likuiditas serta assets growth terhadap kebijakan dividen pada perusahaan perbankan milik pemerintah (BUMN) yang tercatat di Bursa Efek Indonesia selama 10 tahun berturut-turut dari tahun 2009 hingga tahun 2018. Tata cara pengambilan sampel adalah dengan menggunakan tata cara purposive sampling dan model diuji dengan tata cara regresi linier berganda dengan program Eviews 11.00. Jumlah sampel adalah sebanyak 40 sampel. Berdasarkan riset yang dilakukan, ditemui kalau profitabilitas dan likuiditas. memilikimpengaruh. signifikan terhadap kebijakan dividen., sedangkan assets growth tidak memiliki pengaruhmsignifikan terhadap kebijakan dividen. Studi ini memberikan masukan sebaiknya investor di pasar modal dan Managemen perusahaan, sebaiknya memperhatikan variabel Profitabilitas dan likuiditas ketika akan melakukan investasi pada saham khususnya pada saham sektor perbankan, karena variabel ini memiliki pengaruh yang signifikan terhadap perbankan.

PERTUMBUHAN PENJUALAN, JAMINAN ASET, UKURAN PERUSAHAAN, RETURN ON EQUITY, CURRENT RATIO, DAN EARNINGS PER SHARE TERHADAP KEBIJAKAN DIVIDEN PADA SEKTOR OTOMOTIF

Media Bisnis ◽

10.34208/mb.v11i2.939 ◽

2020 ◽

Vol 11 (2) ◽

pp. 145-154

Author(s):

ELIYANTI ELIYANTI ◽

STELLA STELLA

Keyword(s):

Firm Size ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Regression Method ◽

Sales Growth ◽

Current Ratio ◽

Return On Equity ◽

Earnings Per Share ◽

Multiple Regression Method

The purpose of this study was to determine the effect of Sales Growth, Collateral Asset, Firm size, Return on Equity, Current Ratio and Earnings per Share on the Dividend Policy on automotive sector in Indonesia Stock Exchange. Population of this research are automotive companies listed in Indonesia Stock Exchange from 2012-2015. The samples of this study are 8 companies using purposive sampling method. This research uses multiple regression method for data analysis. The result of this study shows that Collateral Asset have influence to dividend policy. Sales Growth, Firm Size, Return on Equity, and Earnings per Share do not have influence to capital structure.

Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Property and Real Estate Yang Terdaftar di BEI

Owner ◽

10.33395/owner.v5i2.427 ◽

2021 ◽

Vol 5 (2) ◽

pp. 460-472

Author(s):

Deasy Arisandy Aruan ◽

Hanna Limbong ◽

Brando Silitonga ◽

Maulidanur Aceh ◽

Nofanyiu Bernadett Br Samosir

Keyword(s):

Real Estate ◽

Firm Size ◽

Quantitative Research ◽

Stock Exchange ◽

Sampling Technique ◽

Regression Method ◽

Real Estate Industry ◽

Fixed Assets

This study aims to determine the effect of liquidity, fixed assets, and firm size on profitability in property and real estate industry sub sectors listed in Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies in property and real estate industry sub sector listed in Indonesia Stock Exchange for 2016-2019 period, amounting to 62 companies with a sample of 23 companies. The sampling technique used was purposive sampling. The method of analysis used in this research is the multiple linear regression method. This research uses quantitative research. This type of research used in this research is descriptive quantitative. The nature of research in this study is explanatory. The results of this study indicate that partially liquidity have no significant effect on profitability and fixed assets have no significant effect on profitability, while firm size have a negative and significant effect on profitability in the property and real estate sub-sector listed on the Indonesia Stock Exchange for the 2016-2019 period. Based on simultaneous liquidity, fixed assets, firm size have a significant effect on profitability in the property and real estate industry sub sector listed in Indonesia Stock Exchange for the 2016-2019 period.

PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17961.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Prielly Natasya Kartini Widjaja ◽

Linda Lambey ◽

Stanley Kho Walandouw

Keyword(s):

Tax Evasion ◽

Sampling Method ◽

Regression Method ◽

Tax Laws ◽

Tax Audit ◽

Convenience Sampling ◽

Spss Software ◽

Tax Payers

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayer's act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.

The Determinan Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.1544 ◽

2021 ◽

Vol 4 (2) ◽

pp. 455-463

Author(s):

Jusmarni Amir

Keyword(s):

Capital Structure ◽

Capital Market ◽

Stock Price ◽

Stock Exchange ◽

Regression Method ◽

Financial Information ◽

Share Price ◽

Food And Beverage

Stocks are currently a popular investment product among investors. Stocks that are of interest to investors are stocks that have a high selling value because the stock price is a very important factor to pay attention to and indicators are used to measure the welfare of shareholders. The higher the share price, the higher the value of the company and vice versa. However, investing in stocks in the capital market is also filled with an element of uncertainty or risk, this is because investors do not know with certainty the results they will get from their investments. Company specific financial information is one of the important internal company factors that can influence investors to invest. The research aims to analyse the effect of Capital Structure, liquidity, and profitability on stock price. Samples used in this study are food and beverage companies listed in the Indonesian Stock Exchange during 2016-2018 periods. Multiple linear regression method used to anlyse the effect of DER,CAR, and NPM on Stock Price. The results showed that DER and CAR have not significant effect on Stock Price. NPM have a significant effect on Stock Price. Keywords: Capital Structure, liquidity, Profitability, Stock Price