Effect of Liquidity, Productivity and Firm Size on Bond Ranking

The purpose of this research was to analyze the effect of liquidity, productivity and firm size on bond ratings on non financial companies in ranked PT PEFINDO and listed on the Indonesia Stock Exchange in the period 2016-2019. The sampling method used was purposive sampling method in order to obtain 31 non financial companies with a total research of 93 samples. The data analysis technique used in this research is multiple linear regression analysis with IBM SPSS version 25 software. The results of this research indicate that the liquidity variable which is proxied by current ratio has no significant effect on bond ratings. While the productivity variable which is proxied by total asset turnover and firm size which is proxied by natural log total assets has a significant positive effect on bond ratings.

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Kemampuan Firm Size dan Laverage Terhadap Bond Rating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Inovbiz: Jurnal Inovasi Bisnis ◽

10.35314/inovbiz.v8i1.1323 ◽

2020 ◽

Vol 8 (1) ◽

pp. 59

Author(s):

Fabianca Fachreza ◽

Nor Norisanti ◽

Acep Samsudin

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Test Results ◽

Bond Ratings ◽

Bond Rating ◽

Analysis Technique ◽

Negative Effect

This study aims to examine the effect of Firm Size and Leverage on Bond Ratings in banking subsector companies in the Indonesia Stock Exchange period 2018. The sample in this study was obtained using purposive sampling method which is included in the non-probability sampling technique. The sample in this study consisted of banking subsector companies listed on the IDX in 2018 and rated by PT PEFINDO with a total of 22 banking companies. The method used in this research is descriptive with quantitative and associative approaches. The data analysis technique used is multiple linear regression analysis with an R Square value of 0.030 which can be interpreted as the effect of firm size and leverage on a bond rating of 3% and the remaining 97% is influenced by other factors not examined in this study. F Test results show a value of Fcount 0.295 <3.49 Ftable which means there is no effect on firm size and leverage on the bond rating. From the test results partially firm size variables have a positive effect and leverage has a negative effect on the bond rating.

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ANALISIS PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN SUSTAINABILITY REPORT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

SIMAK ◽

10.35129/simak.v19i02.248 ◽

2021 ◽

Vol 19 (02) ◽

pp. 339-354

Author(s):

Narcisus Jumadi ◽

Julianti Sjarief

Keyword(s):

Financial Performance ◽

Firm Size ◽

Intellectual Capital ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Negative Effect ◽

Positive Effect ◽

Sustainability Report

The purpose of this research to analyze the effect of intellectual capital, sustainability report disclosure, and firm size on the financial performance of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020. In this study, there were 66 samples from 18 companies. The data collection method used is purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that intellectual capital has a significant positive effect on financial performance, sustainability reports disclosure has a significant negative effect on financial performance, and firm size has no significant effect on financial performance.

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PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN PERUBAHAN LABA TERHADAP NILAI PERUSAHAAN

SIMAK ◽

10.35129/simak.v19i02.195 ◽

2021 ◽

Vol 19 (02) ◽

pp. 190-212

Author(s):

Hermina Lima Baha

Keyword(s):

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Food And Beverage ◽

Positive Effect

The purpose of this study was to determine the effect of firm size, institutional ownership, profitability, and earnings changes on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The population used in this study were 31 companies. While the sample used as many as 16 companies selected by using purposive sampling technique. Multiple linear regression analysis technique is the analysis technique used in this study. Based on the result of the analysis, firm size, institutional ownership, profitability, and earnings changes have a positive effect on firm value.

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The Effect of Business Risk and Firm Size on Firm Value with Debt Policy as Intervening Variable

Management Analysis Journal ◽

10.15294/maj.v9i2.37812 ◽

2020 ◽

Vol 9 (2) ◽

pp. 200-210

Author(s):

Akhmad Bandanuji ◽

Moh. Khoiruddin

Keyword(s):

Firm Size ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Business Risk ◽

The Impact ◽

Debt Policy ◽

Positive Effect

This study aims to determine the effect of business risk and firm size on firm value with debt policy as intervening variable. The population used in this study are property and real estate companies listed on Indonesia Stock Exchange (BEI) during 2014-2018. Sample determination was done by purposive sampling method. Methods of data analysis using multiple linear regression analysis and path analysis. The results showed that business risk negatively affect the debt policy, while firm size has a positive effect on debt policy. Business risk negatively affects firm values while firm size and debt policy have a positive effect on firm value. Debt policy is only able to mediate the impact of business risk on corporate value

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Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v5i2.1308 ◽

2021 ◽

Vol 5 (2) ◽

pp. 109

Author(s):

Putri Nurmala ◽

Akhmad Sigit Adiwibowo

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Linear Regression Analysis ◽

Secondary Data ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Bond Ratings ◽

Good Corporate Governance ◽

Analysis Technique

<em>Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings</em>

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PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

Jurnal Bisnis Terapan ◽

10.24123/jbt.v4i1.2789 ◽

2020 ◽

Vol 4 (1) ◽

pp. 93-106

Author(s):

Putu Kepramareni ◽

Ida Ayu Nyoman Yuliastuti ◽

Ni Wayan Ari Suarningsih

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Family Ownership ◽

Manufacturing Companies ◽

Corporate Tax ◽

Purposive Sampling ◽

Analysis Technique ◽

Positive Effect

Abstrak Tax avoidance merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance perusahaan. Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance Abstract Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance. Keywords: profitability, executive character, family ownership and tax avoidance

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PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, TANGIBILITY, ASSET TURNOVER, DAN COMPANY GROWTH TERHADAP STRUKTUR MODAL

OIKOS Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi ◽

10.23969/oikos.v4i1.2161 ◽

2020 ◽

Author(s):

Mirnawati Ratuloly ◽

Anita Wijayanti ◽

Purnama Siddi

Keyword(s):

Social Sciences ◽

Capital Structure ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Asset Turnover ◽

Company Growth ◽

The Capital Structure

Capital structure is the ratio between debt (foreign capital) and own capital (equity). There are several factors that affect capital structure such as dividend policy, liquidity, tangibility, asset turnover and company growth. This study aims to determine the effect of dividend policy, liquidity, tangibility, asset turnover and company growth on capital structure. In this study, the sampling method was carried out using purposive sampling and obtained as many as 14 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2015-2018. Thus the amount of data observed in this study amounted to 56 data. Data in this study were analyzed using Statistical Package for Social Sciences (SPSS) 22 with multiple linear regression analysis methods. The results of this study indicate that liquidity and asset turnover affect the capital structure while the dividend policy, tangibility and company growth do not affect the capital structure.

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ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

Jurnal Akuntansi ◽

10.25170/jara.v12i1.57 ◽

2018 ◽

Vol 12 (1) ◽

pp. 29-57

Author(s):

Loh Wenny Setiawati

Keyword(s):

Firm Size ◽

Manufacturing Industry ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Corporate Value ◽

The People ◽

Social Disclosure

Economic growth that affects the welfare of the people can be pursued by investing. Investors will be interested to invest when the value of the company is high. Corporate value is an important concept for investors, because it is an indicator for the market to assess the company as a whole. This study aims to examine the effect of profitability, firm size, leverage, and social disclosure of corporate value. This research uses purposive sampling method in conducting sample selection. The statistical method used to test the hypothesis is multiple linear regression analysis. This study uses 81 manufacturing industry companies listed on the Indonesia Stock Exchange in the period 2011-2015. The results of this study indicate that profitability, firm size, leverage, and social disclosure affect the value of the company.

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The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v11i1.16140 ◽

2021 ◽

Vol 11 (1) ◽

pp. 77-86

Author(s):

Evi Khusnita Ulfa ◽

Eny Suprapti ◽

Sri Wahjuni Latifah

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Ceo Tenure ◽

Analysis Technique ◽

Directorate General ◽

The Government

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.

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Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i08.p17 ◽

2020 ◽

Vol 30 (8) ◽

pp. 2115

Author(s):

I Putu Pranata Eka Putra ◽

I Made Pande Dwiana Putra

Keyword(s):

Regression Analysis ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Techniques ◽

Food And Beverage ◽

Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

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