scholarly journals Perataan Laba Ditinjau dari Profitabilitas, Ukuran Perusahaan, Kompensasi Bonus dan Pajak

2021 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Asbi Amin ◽  
M.Badri Pahyasah ◽  
Magfirah Anugrah D ◽  
Andriani Murdi
Keyword(s):  
Time Series ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Income Smoothing ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Industry Sector

Abstrak Peneliti ingin menguji perataan laba dipengaruhi oleh profitabilitas, ukuran perusahaan, kompensasi bonus dan pajak. Data yang digunakan adalah data sekunder dengan pendekatan time series yang dikumpulkan melalui website resmi perusahaan manufaktur sektor industri barang yang terdaftar di BEI dan di analisis melalui regresi liner berganda. Populasi penelitian adalah laporan keuangan perusahaan manufaktur sektor industri barang konsumtif yang terdaftar di BEI sebanyak 50 perusahaan dengan teknik sampel purposive sampling yaitu laporan keuangan dari perusahaan yang konsisten dengan kelengkapan data periode 2018 dan 2019 sehingga menjadi 38 laporan keuangan perusahaan dengan data 2 tahun sehingga total sampel menjadi 76 data laporan keuangan. Penelitian menemukan bahwa profitabilitas negatif dan signifikan terhadap perataan laba, sementara ukuran perusahaan, kompensasi bonus dan pajak berpengaruh positif terhadap perataan laba. Kata Kunci: Profitabilitas, Ukuran Perusahaan, Kompensasi Bonus, Pajak, Perataan Laba. Abstract Researchers want to test income smoothing is influenced by profitability, company size, bonus compensation and taxes. The data used is secondary data with a time series approach which is collected through the official website of manufacturing companies in the goods industry sector listed on the IDX and analyzed through multiple linear regression. The research population is the financial statements of manufacturing companies in the consumer goods industry sector that are listed on the IDX as many as 50 companies with purposive sampling technique, namely financial reports from companies that are consistent with the completeness of data for the 2018 and 2019 periods so that it becomes 38 company financial reports with 2 years of data so that the total sample to 76 financial statement data. The results of the study found that profitability was negative and significant on income smoothing, while company size, bonus compensation and taxes had a positive effect on income smoothing. Keywords: Profitability, Company Size, Bonus Compensation, Taxes, Income Smoothing.

scholarly journals PENGARUH MODAL INTELEKTUAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH (STUDI PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2013-2017)

2019 ◽  
Vol 5 (1) ◽  
pp. 137-148
Author(s):  
Sarah Maqfirah ◽  
Wida Fadhlia
Keyword(s):  
Commercial Bank ◽  
Firm Size ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Financial Reports ◽  
Purposive Sampling

This study aims to (1) To determine the effect of intellectual capital on the profitability of Islamic commercial banks, (2) To determine the effect of company size on the profitability of Islamic commercial banks. (3) To determine the effect of intellectual capital and company size together on the profitability of a Sharia Commercial Bank. The population in this study were 14 Islamic commercial banks in Indonesia. The sampling technique in this study used purposive sampling technique. This study is a study that uses secondary data for research. Secondary data in the form of annual reports and financial reports obtained on the website of each Islamic commercial bank. The conclusions resulting from this study are (1) Intellectual capital affects the profitability of Islamic commercial banks, (2) Firm size influences the profitability of Islamic commercial banks, (3) Intellectual capital and company size together influence profitability.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2011

2014 ◽  
Vol 1 (1) ◽  
pp. 60
Author(s):  
Danny Oktanto ◽  
Muhamad Nuryatno Amin
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Ratios ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Activity Ratios

<span class="fontstyle0">The objective of this research is to examine the effect of financial ratios<br />(proxied by liquidity ratios, solvency ratios, and the ratio of activity) to changes in earnings. Sample used is 55 manufacturing companies in listed in the Indonesian Stock Exchange’s between 2008-2011. Data used were secondary data from annual financial reports. The sampling technique used is purposive sampling method and the model analysis is multiple linier regression. The result indicated that not all independent variables showed significant influence on the dependent variable. Based on this research, solvency ratios and ratio of activity partially influenced to the changes in earnings, where as liquidity ratios doesn’t influence the change in earnings. Liquidity Ratios, Solvency Ratios, and Activity Ratios are used together have a significant impact on the change in earnings.</span>

scholarly journals Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman

2021 ◽  
Vol 8 (1) ◽  
pp. 25-31
Author(s):  
Hendra Lesmana ◽  
Wati Erawati ◽  
Husni Mubarok ◽  
Ery Suryanti
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Company Size ◽  
Manufacturing Companies

This study aims to test whether liquidity and company size have an influence on stock returns in manufacturing companies in the food and beverage sub-sector in 2017-2019. The total population of this study was 26 companies with a total sample of 11 manufacturing companies listed on the Indonesia Stock Exchange with a study period of three years so that the research sample was 33 data. The data used is secondary data from various reliable sources. The sampling technique used was purposive sampling method. The independent variables include liquidity and company size, while the dependent variable is stock returns. Collecting data in this study using secondary data with documentation methods. The method of analysis of this research is using multiple linear regression analysis and t test. Based on the t test shows that (1) liquidity has a significant effect on stock returns (2) company size has an influence on stock returns.The company’s ability to pay debts on time will make the stock returns be returned appropriately. Mean while, company size has a positive and insignificant effect on stock returns.

scholarly journals Pengaruh Struktur Aset, Profitabilitas, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Manufaktur di Sektor Industri Barang dan Konsumsi

2021 ◽  
Vol 4 (1) ◽  
pp. 92
Author(s):  
Syafril Syafril ◽  
Muhammad Fahmi
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Industry Sector ◽  
Company Growth ◽  
The Capital Structure

AbstractThis study aims to determine the effect of Asset Structure, Profitability, Company Growth and Company Size on the Capital Structure of Manufacturing Companies in the Goods and Consumption Industry Sector Listed on the Indonesia Stock Exchange (BEI) Period 2017 - 2019. This study uses a sample of 26 manufacturing companies in the goods and consumption industry sector which is listed on the Indonesia Stock Exchange (IDX) period 2017 - 2019. The data used are secondary data obtained from the site www.idx.co.id. The sampling method is purposive sampling. The data analysis method used is multiple linear regression. The results of this study, it is known that partially the structure of the Asset Structure has a Significant Effect on the Capital Structure, while the Profitability, Company Growth, and Company Size variables do not have a Significant Effect on the Capital Structure. Simultaneously the independent variables Asset Structure, Profitability, Company Growth, and Company Size have a Significant Effect on the Capital Structure of Manufacturing Companies in the Goods and Consumption Industry Sector on the Indonesia Stock Exchange Period 2017-2019 Keywords: Capital Structure; Asset Structure; Profitability; Company Growth; Company SizeAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh struktur aset, profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan terhadap struktur modal pada perusahaan manufaktur di sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2017 - 2019. Penelitian ini menggunakan sampel dari 26 perusahaan manufaktur di sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 - 2019. Data yang digunakan adalah data sekunder yang diperoleh dari situs www.idx.co.id. Metode pengambilan sampel adalah purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini, diketahui bahwa secara parsial struktur struktur aktiva memiliki pengaruh signifikan terhadap struktur modal, sedangkan variabel profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap struktur modal. Secara simultan variabel independen struktur aset, profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan memiliki pengaruh signifikan terhadap struktur modal perusahaan manufaktur di sektor industri barang dan konsumsi di Bursa Efek Indonesia Periode 2017-2019 Kata Kunci : struktur modal; struktur aktiva; profitabilitas, pertumbuhan perusahaan; ukuran perusahaan 

scholarly journals ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2017 ◽  
Vol 19 (1) ◽  
pp. 50 ◽  
Author(s):  
Afina Survita Prameswari ◽  
Rahmawati Hanny Yustrianthe
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Firm Reputation ◽  
Financial Reports ◽  
Variable Effect ◽  
Accounting Firm ◽  
Purposive Sampling

Dalam penelitian ini menyelidiki faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur 2010-2012. Variabel bebas adalah ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan variabel dependen adalah audit delay. Tujuan dari penelitian ini adalah untuk menganalisis dan membuktikan secara empiris pengaruh ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini parsial maupun simultan. Kontribusi dari penelitian ini adalah untuk membantu Badan Pengawas Pasar Modal (Bapepam) dalam menentukan kebijakan dan peraturan mengenai ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini bahwa perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012, total 40 perusahaan manufaktur diambil dengan menggunakan purposive sampling. Data ini menggunakan metode analisis data sekunder dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tidak mempengaruhi ukuran Perusahaan Audit delay. Variabel solvabilitas tidak berpengaruh pada Audit delay. Profitabilitas pengaruh variabel pada Audit delay. Reputasi Kantor Akuntan Publik untuk Audit efek delay. Variabel Auditor Opini tidak berpengaruh pada Audit delay. Hasil tes ini juga menyatakan bahwa lima faktor ini secara bersamaan berpengaruh terhadap Audit delay. Berdasarkan nilai R2 yang disesuaikan dari 29,4% menunjukkan bahwa hanya 29,4% Audit Keterlambatan variabel dijelaskan oleh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan 70,6% sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.In this study is investigated the factors that influence the Audit Delay in manufacturing companies 2010-2012. Independent variable is the size of the Company, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the dependent variable is the Audit Delay. The purpose of this study was to analyze and demonstrate empirically the effect of company size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion partially or simultaneously. Contributions of this research is to help the Capital Market Supervisory Agency (Bapepam) in determining the policies and regulations concerning the timely submission of financial reports. The population in this research that the manufacturing companies listed in Indonesia Stock Exchange the period 2010-2012, a total of 40 manufacturing companies were taken by using purposive sampling. This data using secondary data analysis method using multiple regression. The results of this study indicate that the variable does not affect the size of the Company's Audit Delay. Solvency variable has no effect on Audit Delay. Profitability variable effect on Audit Delay. Reputation Public Accounting Firm to Audit Delay effect. Auditor Opinion variable has no effect on Audit Delay. The results of this test also states that these five factors simultaneously influence on Audit Delay. Based on the adjusted R2 value of 29.4% indicates that only 29.4% Audit Delay variable explained by Company Size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the remaining 70.6% is explained by other variables not examined in this study.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

scholarly journals PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Ahmad Junaidi ◽  
Nensi Yuniarti. Zs
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Debt Covenants ◽  
Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

scholarly journals YAN vOL.8 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

scholarly journals PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DENGAN DIVIDEN SEBAGAI MEDIASI

2021 ◽  
Vol 15 (2) ◽  
pp. 85
Author(s):  
Yunita Dete ◽  
Teguh Erawati
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian sebanyak 19 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengumpulan data menggunakan metode purposive sampling. Analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, analisis jalur. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan dividen. Kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Kata kunci: profitabilitas, ukuran perusahaan, kebijakan dividen, nilai perusahaan  ABSTRACTThis study aims to examine the effect of profitability and company size on firm value with dividend policy as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2018. The research sample of 19 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data collection techniques using purposive sampling method. Data analysis using the classical assumption test, multiple linear regression analysis, path analysis. The results showed that profitability had a significant positive effect on dividend policy. The size of the company has a significant positive effect on dividend policy. Dividend policy has a significant positive effect on firm value. Profitability has a significant positive effect on firm value. Company size has a significant positive effect on firm value. Keywords: profitability, company size, dividend policy, company value

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