Pengaruh Kepemilikan Institusional, Price To Book Value Dan Ukuran Perusahaan Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Food And Beverages Yang Terdaftar Di Bei.

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Cut Fitrika Syawalina
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Analytical Method ◽  
Stock Return ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Target Population ◽  
Book Value ◽  
Food And Beverages

This research is aimed to investigate the effects of institutional ownership,price to book value, and firm size on stock return at the Indonesia Stock Exchange. The population examined in this research is food and beverages companies listed in the Indonesia Stock Exchange for three-years periods (2008-2010). This research uses a cencus method. After selected, there were 39 companies as target population. Meanwhile, the analytical method that is applied in this research is multiple regression analysis. In short, the findings of this research indicated that both simultaneously and partially, institutional ownership, price to book value, and firm size influence the stock return of food and beverages companies listed in the Indonesia Stock Exchange.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

The Influence of Political Costs on Income Smoothing: Evidence From Listed Egyptian Firms

2019 ◽  
Vol 9 (2) ◽  
pp. 29
Author(s):  
Walid Shehata Soliman
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Moderating Effect ◽  
Income Smoothing ◽  
Egyptian Revolution ◽  
Political Costs ◽  
Egyptian Stock Exchange

Income smoothing is affected by some factors, one of these factors is political costs (PCs) which firms may pay to get information, trading, and negotiation which is imposed by the decision making and legislating authorities. Hence, the association between PCs and income smoothing is tested by focusing on Egyptian Stock Exchange (EGX), especially EGX 30, which included the most active firms, for a ten-year period from 2006 to 2015 for 63 firms, including 417 completed observations, the sample represented 10 different sectors. Two main hypotheses were formulated and tested, the first hypothesis consists of four sub-hypotheses, it was tested using multiple regression analysis, and the second hypothesis tested by testing the moderating effect of Egyptian revolution 2011 on the association between PCs and income smoothing. The findings are; first, PCs proxies have a positive and significant effect on income smoothing, second, there is a negative and significant moderating effect of Egyptian revolution 2011 on the association between firm size only and income smoothing.

scholarly journals Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 153-162
Author(s):  
Rahayu Eka Prasatya ◽  
JMV Mulyadi ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

scholarly journals ANALISIS PENGARUH CAPM BETA, FIRM SIZE, BOOK TO MARKET RATIO, DAN MOMENTUM TERHADAP RETURN SAHAM

2019 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Alex Tumpal Hutajulu ◽  
Evita Puspitasari
Keyword(s):  
Firm Size ◽  
Stock Return ◽  
Stock Exchange ◽  
Market Value ◽  
Total Asset ◽  
Predictive Capability ◽  
Book Value ◽  
Purposive Sampling ◽  
Book To Market Ratio ◽  
Capm Beta

This research is performed to examine influence of capm beta, firm size, book to market ratio, and momentum on stock return in companies that listed on the Indonesia Stock Exchange. The population in this research was manufacture companies that listed on the Indonesia Stock Exchange during 2012-2014 with purposive sampling. Variables used in this research are capital gain (return), natural logarithma total asset (firm size), the ratio of book value to market value (book to market ratio), and return t-12 (momentum). The results shows that beta, firm size, book to market ratio and momentum simultaneously have a significant impact toward stock return. The conclusion based on partial test are (1) book to market ratio and momentum have a positive significance influence toward stock return (2) beta has negative insignificance influence toward stock return and firm size has positive insignificance influence toward stock return. Predictive capability of independent variabel in this research to stock return is 34,09% while other 65,91% was influenced by other factors.

scholarly journals The Effect of Foreign Institutional Ownership, Foreign Directors and Foreign Commissioners on Profitability

2021 ◽  
Vol 11 (2) ◽  
pp. 115
Author(s):  
Yulian Belinda Ambarwati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Research Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Foreign Banks ◽  
Foreign Workers ◽  
Foreign Companies ◽  
Foreign Directors

In 2018, the banking world became a hot topic of conversation because several foreign companies announced their plans to own shares in local banks in Indonesia. Merger between local banks and foreign banks will allow foreign workers to work in Indonesia. This study aims to examine whether foreign institutional ownership, foreign directors and foreign commissioners have an effect on profitability. The sample used in this research is banking companies listed on the Indonesia Stock Exchange in 2014-2018. The research method used is multiple regression analysis. The results of this study indicate that foreign institutional ownership has an effect on profitability. Acquisitions by foreign parties are considered to be able to improve the performance of local banks. Foreign-owned banks are associated with increased profits. Meanwhile, both foreign directors and foreign commissioners have no effect on profitability. The low number of foreign directors and commissioners makes their performance unnoticeable.

scholarly journals Urgensi Persistensi Laba

2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ng Husin ◽  
Ai Hendrani ◽  
Dadan Ramdhani ◽  
Popong Suryani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

scholarly journals PENGARUH DEBT TO EQUITY RATIO (DER), RETURN ON ASSET (ROA), EARNING PERSHARE (EPS), PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM PADA PERUSAHAAN JASA PERHOTELAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
pp. 146-161
Author(s):  
Ria Veronica Sinaga
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Fast Food ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Return On Assets ◽  
Company Value ◽  
Equity Ratio

This study aims to determine the effect of Debt to Equity Ratio (DER), Return On Assets (ROA), Earning Per Share (EPS), Price Earning Ratio (PER) to Return of Stock at Hospitality Services Company listed on Indonesia Stock Exchange. The benefits of research is to provide information material to investors in making investment decisions. The number of companies to be sampled are 5 Hospitality Services Companies, namely: Bayu Buana Tbk (BAYU), Fast Food Indonesia Tbk (FAST), Grahamas Citrawisata Tbk (GMCW), Destination Tirta Nusantara Tbk (PDES), and Golden Eagle Energy Tbk SMMT). In this study used secondary data that is Financial Statements Hospitality Services Companies listed in Indonesia Stock Exchange 2010-2013 period that can be accessed via the internet. Method of data analysis used is multiple regression analysis (multiple regression analysis). Based on the result of research, the regression equation is obtained as follows: Return = 0,979 - 0,438 DER - 0,093 ROA + 0,002 EPS + 0,002 PER indicate that DER variable variable have negative and insignificant influence, ROA variable has negative and significant influence, EPS variable has positive and significant effect, and variable of PER have positive and insignificant effect to stock return. DER, ROA, EPS and PER simultaneously affect the stock return of hotel services company. value adjusted R2 of 0.909. This means that 90.9 percent of stock return variables can be explained by variations of DER, ROA, EPS and PER variables while the remaining 9.1 percent is explained by other variables outside the model.

scholarly journals FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2013-2015

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Rini Tri Hastuti
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Financial Leverage ◽  
The Status

The purpose of this research is to reexamine the factors allegedly effecttoincome smoothing, whiches firm size, profitability, financial leverage, institutional ownership. The sample of this study consisted of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 until 2015. To determine the status of grading company and not a profit grader used Eckel index. As for answering research hypothesis used Logistic Regression analysis tools. The results of this study concludes that income smoothing taken by the company to go public in the Indonesia Stock Exchange (IDX). Multivariate testing using the Logistic Regression showed thatfirm size, profitability, financial leverage has significant effect on income smoothing. While, the variable institutional ownership had no significant effect on income smoothing.

FAKTOR DETERMINAN KEMAMPULABAAN SAHAM BLUE CHIP DI BURSA EFEK INDONESIA

2019 ◽  
Vol 27 (1) ◽  
pp. 3-14
Author(s):  
Dyah Ayu Widiastuti ◽  
Beta Asteria
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Size ◽  
Research Model ◽  
Book Value ◽  
Purposive Sampling ◽  
Equity Ratio ◽  
Blue Chip

The company runs its business to make a profit. The company’s ability to earn profits with assets owned is called profitability. This study aims to analyze the factors that affect the profitability of Blue Chip Shares. These factors are Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value. The research model uses multiple regression analysis. During the year of observation of 45 Blue Chip stocks that entered into the Purposive Sampling there were 36 companies in 2014 to 2017, so the study sample was 144. The results of the study proved that partially Debt to Equity Ratio (DER) and Price to Book Value to Blue stock profitability Chip. While Firm Size partially has no significant effect on Blue Chip stock profitability. As well as Debt to Equity Ratio (DER), Firm Size which is proxied by Total Assets, and Price to Book Value significantly influence the profitability of Blue Chip shares simultaneously.

Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 153-162
Author(s):  
Rahayu Eka Prasatya ◽  
JMV Mulyadi ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

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