scholarly journals The Influence of Managerial Ownership, Board of Commissioners Proportion, Auditing Committee Independence, Sales Growth, Company Size To Return of Equity (ROE) of State Owned Enterprises Which is Listed in The Indonesian Sharia Stock Index 2011-2014Period

2018 ◽  
Vol 2 (02) ◽  
pp. 16
Author(s):  
Nisful Laila ◽  
Idzal Dwi Nantyah ◽  
Puji Sucia Sukmaningrum

<p>The aim of this study was to determine the effect of good corporate governance, growth of sales, and firm size on ROE of State Owned Enterprises which hare listed on the Indonesian Stock Exchange in the 2011-2014 period. The method used is the quantitative method with panel data regression techniques. The data used are secondary data by collecting annual financial data statements of State Owned Enterprises which hare listed on the Indonesian Stock Exchange in the 2011-2014 period.<br />Panel data regression conduction showed that managerial ownership (X1) has a negative and significant impact on ROE, the proportion of commissioners has a positive and significant impact on ROE (X2), the independence of audit committee (X3)has a negative and significant impact on ROE, growth of sales (X4 )has a positive and significant impact on ROE, firm size (X5) has a positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect the ROE of State Owned Enterprises in the 2011-2014 period.</p><p>Keywords: Firm Size, Growth of Sales, Managerial Ownership, Return On Equity (ROE), The Proportion of Board Commissioners, The Independence of Audit Committee</p>

2017 ◽  
Vol 4 (4) ◽  
pp. 324
Author(s):  
Idzal Dwi Nantyah ◽  
Nisful Laila

The aim of this study was to determine the effect of good corporate governance,growth of sales, and firm size on ROE of BUMN firm that listed ISSI Period 2011-2014. The method used is quantitative method with panel data regression techniques. The data used is secondary data by collecting data annual financial statements of BUMN firms that listed in ISSI period 2011-2014. Panel data regression conducted showed that managerial ownership (X1) negative and significant impact on ROE, the proportion of commissioners positive and significant impact on ROE (X2), the independence of audit committee (X3) negative and significant impact on ROE, growth of sales (X4) positive and significant impact on ROE, firm size (X5) positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect ROE of BUMN firms period 2011-2014.


2018 ◽  
Vol 3 (1) ◽  
pp. 20-34
Author(s):  
Ariani Palupi ◽  
Suratno Suratno ◽  
Amilin Amilin

ABSTRACT This study aims to investigate the effects of IFRS convergence, bankruptcy prediction, audit committee, independent commissioner, and quality audit on timelines. The samples used in this study are 25 mining companies listed on the Indonesia Stock Exchange Year 2012-2015 which obtained in accordance with certain criteria. This research uses secondary data which applied regression model of panel data (pooled data) using statistical tools Eviews. From the result of hypothesis tests by using panel data regression analysis, it can be concluded that: bankruptcy predictions and independent commissioner have a significant impact on timelines, while IFRS convergence, audit committee and audit quality has no significant effect on timelines. Keywords: Timelines, IFRS Convergence, Bankruptcy Prediction, Audit Committee, Independent Commissioner, Quality Audit


Author(s):  
Neng Ria Kanita ◽  
Hendryadi Hendryadi

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure. Keywords: Capital Structure, Profitability, Liquidity, Firm Size


Author(s):  
Dahlia Br Pinem ◽  
Azzahra Meirizqi Louisa Tindangen ◽  
P. Dewi Cahyani

This research belong to determine the factors that influence dividend policy on manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses dividend policy as the dependent variable. Meanwhile the independent variables in this study are profitability, and leverage. This is a quantitative study using secondary data types and panel data regression analysis as a method of analysis. The population in this study was 669 companies that were listed on the IDX. Samples were selected by means of purposive sampling methods which included 39 manufacturing companies in the 2016- 2018 period. Panel data regression test results with a significance level of 0.05 had explained that profitability has a significant effect on dividend policy, and leverage has no significant effect effect on dividend policy.


Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Lailatul Khosi'ah ◽  
Sriyono

The purpose of the study was to determine and analyze the effect of Firm Size, Firm Growth, Firm Age and Independent Commissioner on Intellectual Capital Disclousure partially and simultaneously to determine a model that can be used to measure Intellectual Capital Disclousure in companies by using panel data regression in Registered Banking companies on the Indonesia Stock Exchange. This study applies quantitative method and the object of this research is done by population and sample randomly (purposive sampling), which are 11 consumer goods companies that were Listed on the Indonesia Stock Exchange in the period 2014 - 2018. The technique of collecting data used annual financial statements from the period 2014 - 2018 and analysis used panel data regression method with common model approach using Eviews 9 program.The results of this study showed that simultaneously and partially variables Firm Size, Firm Growth, Firm Age and Independent Commissioner have a significant effect on Intellectual Capital Disclousure


2019 ◽  
Vol 10 (2) ◽  
pp. 138-149
Author(s):  
Intan Paulina Lubis ◽  
Lailah Fujianti ◽  
Rafrini Amyulianthy

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management


2021 ◽  
Vol 2 (2) ◽  
pp. 259-277
Author(s):  
Azlin Shakila Putri ◽  
Desrir Miftah

The objective of this study is to analyze the influence of intellectual capital, leverage, profitability and liquidity on firm value. Firm value is measured by price to book value (PBV), leverage is measured by debt to equity ratio (DER), profitability by return on equity (ROE) and liquidity by current ratio (CR). This research method is a quantitative research with sampling using a purpose sampling technique based on predetermined characteristics as many as 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The type of data used is secondary data and the analytical method used is panel data regression using Eviews. The results show that intellectual capital, leverage, profitability have a significant effect on firm value. However, liquidity has no effect on firm value.


2019 ◽  
Vol 2 (3) ◽  
pp. 127-136
Author(s):  
Suci Subiyanti ◽  
Rachma Zannati

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.  


2020 ◽  
Vol 2 (4) ◽  
pp. 847
Author(s):  
Amelia Harsono ◽  
Ary Satria Pamungkas

The purpose of this research is to analyze effect of capital structure, liquidity, and firm size on the firms financial performance listed on the Indonesia Stock Exchange (IDX). This research was analyzed using panel data regression with eighty-five companies in the 2014-2018 period, generate four hundred twenty-five data observations. The research used purposive sampling to get the sample. The data used is secondary data from company financial statement data that obtained from Indonesia Stock Exchange (IDX), then its tabulated using Microsoft Excel 2016 and analyzed using Eviews-10. The results of this study indicate that the size of the company affects the financial performance of the company. However, capital structure and liquidity do not affect the company's financial performance. Tujuan dari penelitian ini untuk melihat pengaruh struktur modal, likuiditas dan ukuran perusahaan terhadap kinerja keuangan perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI). Penelitian ini di analisis menggunakan alat regresi data panel dengan delapan puluh lima perusahaan pada periode 2014-2018, menghasilkan empat ratus dua puluh lima data observasi. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data yang digunakan berupa data sekunder yaitu laporan keuangan yang didapat dari Bursa Efek Indonesia (BEI), kemudian ditabulasi dengan Microsoft Excel 2016 dan dianalisis dengan menggunakan aplikasi Eviews 10. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh pada kinerja keuangan perusahaan. Tetapi, struktur modal dan likuiditas tidak berpengaruh terhadap kinerja keuangan perusahaan.


2017 ◽  
Vol 8 (2) ◽  
pp. 339 ◽  
Author(s):  
Gatot Nazir Ahmad ◽  
Ripa Lestari ◽  
Sholatia Dalimunthe

The purpose of this study is to analyze the effect of profitability, structure assets, firm size and liquidity to the capital structure of mining companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling technique using purposive sampling. Data analysis technique used in this research is panel data regression. The results showed that partially profitability had negative and significant effect to capital structure, asset structure had positive and significant effect to capital structure, firm size had positive and significant effect to capital structure, and liquidity had negative and significant effect to capital structure. Simultaneously profitability, asset structure, firm size and liquidity have a significant effect on capital structure.


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