Company Size, Operational Type, Ownership Structure and Business Strategy: An Analysis of Taiwanese Satellite Channel Companies

Media Firms ◽  
2014 ◽  
pp. 143-172
Keyword(s):  
Ownership Structure ◽  
Business Strategy ◽  
Company Size

scholarly journals Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Siwi Nur Khotimah ◽  
Rita Indah Mustikowati ◽  
Ati Retna Sari
Keyword(s):  
Business Strategy ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Company Value ◽  
Property Companies ◽  
Negative Effect ◽  
Independent Variable ◽  
A Company

This study aims to examine and explain the effect of company size and leverage on firm value with profitability as a moderating variable in Real Estate and Property companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is explanatory research, testing classical assumptions, and analyzed using a moderated regression analysis, and using the t test. The number of samples is 32 companies, and the sampling method used is purposive sampling. This research variable consists of company size and leverage as an independent variable, company value as the dependent variable, and profitability as a moderating variable. The analysis showed that partially company size and leverage had no significant effect on firm value, profitability had a negative effect on firm value and profitability weakened the effect of company size on firm value and profitability strengthened the effect of leverage on firm value. In this study, it can provide implications for a company to consider factors of company size, leverage, and profitability, and can also be used as a reference by other companies in business strategy, understand aspects of the industry they are involved in, and pay more attention to the development of the environment that can affect the company's business so that it can increase the value of the company.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2010

2014 ◽  
Vol 3 (2) ◽  
Author(s):  
Ruflah M Daud
Keyword(s):  
Capital Structure ◽  
Ownership Structure ◽  
Capital Market ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Fiscal Year ◽  
Company Size ◽  
Sampled Data ◽  
Manufacturing Companies

This study aimed to examine and analyze the effect of liquidity, profitability, company size and ownership structure on capital structure in companies listed in Indonesia Stock Exchange from 2008-2010. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange for the period 2008-2010 and published financial statements on December 31 for the fiscal year 2008-2010. This was a censuses research since all population sampled. Data used in this research is secondary data in the form of financial statements in the Indonesia Stock Exchange (IDX) 2008-2010. Data collection was done by the documentation and classifies data based on the financial statements of the criteria determined. Data  required in this research obtained from the Indonesian Capital Market Directory (ICMD) and the Capital Market Reference Center (PRPM) to address the Indonesia Stock Exchange Building Tower 2 1st Floor, Sudirman street Lot 52-53 Jakarta 12190. Based on these criteria, 114 companies obtained to be the target of Population.The results of this study indicate that both simultaneously, liquidity, profitability, company size, and ownership structure affect firm capital structure. Partially, variable profitability and ownership structure has a positive effect, while the variable size of the companiy’s and liquidity negative affect the capital structure of the manufacturing companies listed in Indonesia Stock Exchange from 2008-2010.  Keywords: Liquidity, Profitability, Company Size and Ownership Structure, Capital Structure

Intellectual Capital Disclosure by the Indian Corporate Sector

2017 ◽  
Vol 19 (2) ◽  
pp. 376-392 ◽  
Author(s):  
Vandana Mehrotra ◽  
Amarjeet Kaur Malhotra ◽  
Rashmi Pant
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Service Sector ◽  
Stock Exchange ◽  
Industrial Sector ◽  
Independent Directors ◽  
Company Size ◽  
Government Ownership ◽  
Corporate Sector ◽  
Main Index

The objective of the study is to examine the extent of disclosure of intellectual capital (IC) items, made by major Indian corporates indexed in Nifty 50, main index of National Stock Exchange (NSE). The sub-objective is examination of association if any, between the disclosure of IC by these corporates and factors such as sector, size, leverage, ownership structure, proportion of independent directors on board and profitability of the respective companies. The study discloses that a higher percentage of service sector companies have a high disclosure level as compared to industrial or other sector companies. The data reveal that company size and independence of the board (indicated by percentage independent directors) are positively associated and significant determinants of disclosure. The company size plays a more important role in influencing disclosure levels in industrial sector companies as compared to service sector. Companies with higher leverage and higher government ownership are likely to have lower disclosure indices. Intellectual capital disclosure (ICD) is not influenced by profitability of firms.

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 Analysis of Factors that Influence Mandatory Annual Report Disclosures at The IDX Mining Company

2019 ◽  
Vol 1 (2) ◽  
pp. 424-439
Author(s):  
Mimelientesa Irman ◽  
Lisa Fitrianis
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Mandatory Disclosure ◽  
Mining Company ◽  
Independent Variable

This research aims to examine the influence of company size, company age, ownership structure and profitability on mandatory disclosures of mining company annual reports. The population in this research were all mining companies listed on the Indonesia Stock Exchange in 2013-2017, which were 41 companies. Sample selection was done by purposive sampling method and 14 selected companies were selected. The data used in this research was secondary data by collecting company annual reports from the Indonesia Stock Exchange website, www.idx.co.id. While the analytical method used are classical assumption and hypothesis testing and regression analysis. The results of this study show that the variable company size, company age, and profitability had an influence to mandatory disclosure of annual reports, while the ownership structure had not influence to mandatory disclosure of annual reports. All of independent variable in this research had an influence to mandatory disclosure of annual reports. Keyword : Company Size, Company Age, Ownership Structure, Profitability and Mandatory Disclosure.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR

2016 ◽  
Vol 12 (2) ◽  
pp. 167
Author(s):  
Evy Sumartha
Keyword(s):  
Regression Analysis ◽  
Ownership Structure ◽  
Dividend Policy ◽  
Control Variable ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Dividend Payout ◽  
Negative Effect ◽  
The Relationship

Abstrak: Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur. Struktur kepemilikan sebagai variabel independen dalam penelitian ini diproksikan dengan kepemilikan institusional dan kepemilikan manajerial. Penelitian ini juga untuk mendapatkan bukti mengenai fungsi moderasi dari konsentrasi kepemilikan dalam hubungan antara struktur kepemilikan dan kebijakan dividen. Variabel dependen adalah kebijakan dividen yang diukur dengan Dividend Payout Ratio (DPR). Sampel yang diperoleh sebanyak 97 perusahaan selama tahun pengamatan. Pengujian hipotesis dilakukan dengan Moderating Regression Analysis dan analisis regresi data panel. Hasilnya menunjukkan bahwa konsentrasi kepemilikan berfungsi sebagai variabel moderating pada hubungan antara struktur kepemilikan dan kebijakan dividen. Untuk kepemilikan institusional pada perusahaan yang tidak mempunyai kepemilikan manajerial berpengaruh negatif terhadap Dividend Payout Ratio, sedangkan kepemilikan institusional pada perusahaan yang mempunyai kepemilikan manajerial berpengaruh positif. Kepemilikan manajerial berpengaruh positif terhadap Dividend Payout Ratio. Variabel kontrol profitabilitas dan ukuran perusahaan berpengaruh pula terhadap kebijakan dividen perusahaan. Kata Kunci: konsentrasi kepemilikan, kepemilikan institusional, kepemilikan manajerial, ROA, ukuran perusahaan, dividend payout ratio Abstract: Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Ownership structure; as independent variables in this research; is represented by institutional ownership and managerial ownership. This research also aimed to obtain evidence of moderation function of the concentration of ownership in the relationship between ownership structure and dividend policy. The dependent variable is dividend policy which is measured by Dividend Payout Ratio (DPR). There are 97 sample companies. Hypothesis testing is done by Moderating Regression Analysis (MRA) and panel regression analysis. The results of this research show that the concentration of ownership serves as a moderating variable on the relationship between ownership structure and dividend policy. Institutional ownership in companies that do not have a managerial ownership has a negative effect on Dividend Payout Ratio; while institutional ownership in companies that have a managerial ownership has a positive effect on Dividend Payout Ratio. Profitability and company size as a control variable has effect on dividend policy. Keywords: the concentration of ownership, institutional ownership, managerial ownership, ROA, company size, dividend payout ratio

scholarly journals Pengaruh Struktur Kepemilikan Manajerial, Leverage, Kompensasi Bonus dan Ukuran Perusahaan Terhadap Manajemen Laba

2021 ◽  
Vol 1 (11) ◽  
pp. 793-807
Author(s):  
Rachael Oktavia
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Good Condition ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Testing Technique ◽  
Normality Test

Earnings Management is one of the efforts made by companies to manipulate the numbers in the financial statements so that the company's financial statements can be seen in good condition for investors and other stakeholders. This study aims to determine the effect of managerial ownership structure, leverage, bonus compensation and company size on earnings management in manufacturing companies listed in BEI 2017-2019. The sampling method in this study used purposive sampling so that the researchers found 55 companies that match the criteria in 2017- 2019, so that this study analyzed as many as 165. The testing technique in this research is in the form of classical assumption test, normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, determination coefficient test and T test. The results of the study indicate that Managerial Ownership Structure, Leverage, Bonus Compensation and Company Size do not significantly influence earnings management.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2021 ◽  
Vol 8 (2) ◽  
pp. 203
Author(s):  
Dea Yovita Purnomo ◽  
Ari Prasetyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Ownership Structure ◽  
Negative Relationship ◽  
Foreign Ownership ◽  
Social Reporting ◽  
Company Size ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh Struktur Kepemilikan, Profitabilitas dan Ukuran Perusahaan terhadap Corporate Social Responsibility. Teknik analisis yang dipilih merupakan analisis regresi data panel menggunakan Eviews 9,  pada 13 perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) tahun 2015-2019 sebagai sampel dengan kriteria tertentu. Variabel struktur kepemilikan dibagi menjadi kepemilikan domestik dan asing yang diukur dengan presentase kepemilikan saham di perusahaan, profitabilitas dihitung dengan ROA, ukuran perusahaan diukur dengan ln (logaritma natural) total aset dan pengungkapan CSR dihitung menggunakan ISR dengan cara presentase pengungkapan perusahaan dibagi dengan jumlah maksimum pengungkapan tanggung jawab sosial. Hasil olah data menemukan secara statistik kepemilikan domestik memiliki hubungan negatif signifikan terhadap pengungkapan CSR. Ukuran perusahaan secara statistik memiliki hubungan positif signifikan terhadap pengungkapan CSR. Sebaliknya profitabilitas dan kepemilikan asing secara statistik memiliki hubungan positif tidak signifikan terhadap pengungkapan CSR. Secara simultan, hasil olah data menunjukkan bahwa struktur kepemilikan yang dibagi menjadi kepemilikan domestik dan asing, profitabilitas dan ukuran perusahaan berpengaruh terhadap pengungkapan CSR pada 13 perusahaan yang terdaftar di JII tahun 2015-2019.Kata Kunci: Pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, Islamic Social Reporting, Kepemilikan Asing, Kepemilikan Domestik, Pofitabilitas, Struktur Kepemilikan. ABSTRACTThe purpose of this study is to examine the effect of ownership structure, profitability, and firm size on corporate social responsibility. The analysis technique chosen is panel data regression analysis using Eviews 9, on 13 companies listed in the Jakarta Islamic Index (JII) 2015-2019 as samples with certain criteria. The variable of ownership structure divided into domestic and foreign ownership calculated using percentage of share ownership in the company, profitability is calculated by ROA, company size is calculated using ln (natural logarithm) total assets and CSR disclosure is calculated using ISR index by percentage of company disclosures divided by the number of social responsibility disclosures. The results of data processing found that statistically domestic ownership has a significant negative relationship to CSR disclosure. Firm size has a statistically significant positive relationship to CSR disclosure. On the other hand, profitability and foreign ownership have a statistically insignificant positive towards CSR disclosure. Simultaneously, the results show the ownership structure divided by domestic and foreign ownership, profitability and company size affects the CSR disclosure in 13 companies listed in JII 2015-2019.Keywords: Corporate Social Responsibility Disclosure, Islamic Social Reporting, Ownership Structure, Domestik Ownership, Foreign Ownership, Profitability, Company Size.

scholarly journals DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) OLEH BANK SYARIAH DI INDONESIA DAN MALAYSIA

2021 ◽  
Vol 8 (4) ◽  
pp. 413
Author(s):  
Muhammad Indra Maulana Risqi ◽  
Dina Fitrisia Septriarini
Keyword(s):  
Ownership Structure ◽  
Negative Impact ◽  
Social Reporting ◽  
Company Size ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Significant Negative Impact ◽  
Regression Techniques

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Islamic Governance Score, struktur kepemilikan, umur perusahaan, profitabilitas, dan ukuran perusahaan secara parsial dan simultan terhadap pengungkapan ISR oleh Bank Syariah di Indonesia dan Malaysia pada tahun 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik regresi data panel.  Pengambilan sampel menggunakan purposive sampling dengan 11 bank umum syariah di Indonesia atau sebanyak 55 observasi dan 6 bank syariah di Malaysia atau sebanyak 30 observasi. Penelitian ini menemukan bahwa secara parsial, pengaruh Islamic governance score terhadap pengungkapan ISR berpengaruh negatif tidak signifikan pada bank syariah di Indonesia dan berpengaruh negatif signifikan pada bank syariah di Malaysia. Pengaruh struktur kepemilikan  terhadap pengungkapan ISR berpengaruh negatif signifikan pada bank syariah di Indonesia dan berpengaruh negatif tidak signifikan pada bank syariah di Malaysia. Umur dan ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan ISR di bank syariah Indonesia dan Malaysia. Profitabilitas berpengaruh positif tidak signifikan pada bank syariah di Indonesia maupun di Malaysia. Secara simultan, seluruh variabel independen berpengaruh signifikan terhadap pengungkapan ISR pada bank syariah di Indonesia dan Malaysia tahun 2015-2019. Implikasi penelitian ini adalah memberikan gambaran berkaitan dengan faktor yang mempengaruhi pengungkapan ISR pada bank syariah di Indonesia dan Malaysia.Kata Kunci: Islamic Social Reporting, Pengungkapan,  Bank syariah. ABSTRACTThis study aimed to analyze the effect of the Islamic Governance Score, ownership structure, company age, profitability, and company size partially and simultaneously on ISR disclosure by Islamic banks in Indonesia and Malaysia in 2015-2019. This study uses a quantitative approach with panel data regression techniques. Sampling using purposive sampling with 11 Islamic commercial banks in Indonesia and 6 Islamic banks in Malaysia. This study found that part, the effect of Islamic governance score on ISR disclosure has an effect insignificant negative on Islamic banks in Indonesia and negatively affects Islamic banks in Malaysia. The effect of ownership structure on ISR disclosure has a significant negative impact on Islamic banks in Indonesia and has a negative and insignificant effect on Islamic banks in Malaysia. Age and company size significantly affect ISR disclosure in Islamic banks in Indonesia and Malaysia. Profitability has a positive and insignificant impact on Islamic banks in Indonesia and Malaysia. Simultaneously, all independent variables significantly affect ISR disclosure in Islamic banks in Indonesia and Malaysia in 2015-2019. The implication of this research is to provide an overview of the factors of ISR disclosure in Islamic banks in Indonesia and Malaysia.Keywords: Islamic Social Reporting, Disclosure, Islamic banks.

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