scholarly journals The Effect of Profitability and Free Cash Flow on Capital Structure Moderated by Firm Size (Studyon Food and Beverage Sub-Sector Companies on the IDXin 2011-2018)

2021 ◽  
pp. 64-73
Author(s):  
Vivi Septyaningsih ◽  
Asep Risman
Keyword(s):  
Capital Structure ◽  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Analysis Technique ◽  
Food And Beverage ◽  
The Relationship

This study aims to analyze the effect of profitability and free cash flow on capital structure with firm size as a moderating variable. The population in this study is the food and beverage sub-sector company on the IDX in 2011-2018. The sample used was 9 companies, which were selected based on the purposive sampling method. The data analysis technique used is multiple linear regression analysis and residual test.The results showed that the profitability variable had no effect on capital structure. While the free cash flow variable has a positive and significant effect on capital structure. In the moderation test with the residual test approach, firm size does not moderate the relationship between profitability and free cash flow on the capital structure

scholarly journals Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dan Free Cash Flow Sebagai Variabel Moderating Pada Perusahaan Freeport Indonesia, Tbk

2020 ◽  
Vol 9 (2) ◽  
pp. 101-121
Author(s):  
Yesa Cahayaning Ramadhani
Keyword(s):  
Capital Structure ◽  
Cash Flow ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Corporate Value ◽  
Moderating Variables ◽  
Analysis Technique

The purpose of this study is to test and analyze the Effect of Capital Structure, Liquidity, Profitability And Value Of Companies And Free Cash Flow As Moderating Variables. The population in this study is a Freeport company registered with FCX. The technique of determining the sample is done by using purposive sampling technique, based on certain criteria that is to publish the financial statement as per December 31 which is complete in succession especially in 2004 - 2016 Company which always distributes its dividend in succession during 2004 - 2016. The data source used is secondary data obtained from Annual Report in FCX Global America (Online). Hypothesis testing of research using multiple linear regression analysis technique and MRA Residual. The results showed that: 1). Capital Structure has no significant effect on Corporate Value, 2). Liquidity significantly affects Corporate Value, 3). Profitability has no significant effect on Corporate Value, 4). Free Cash Flow is not able to significantly moderate the Influence of Capital Structure, Liquidity and Profitability to Corporate Value

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

scholarly journals Effect of Liquidity, Productivity and Firm Size on Bond Ranking

2021 ◽  
Vol 2 (2) ◽  
pp. 79-87
Author(s):  
Suharmadi SUHARMADI ◽  
Suripto SURIPTO
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Bond Ratings ◽  
Analysis Technique ◽  
Asset Turnover ◽  
Positive Effect ◽  
Productivity Variable

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.

scholarly journals PENGARUH INTEGRITAS, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS HASIL KERJA AUDITOR: DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERATING (STUDI KASUS BPKP PERWAKILAN DIY)

2019 ◽  
Vol 6 (1) ◽  
pp. 15
Author(s):  
Citra Ari Mangesti ◽  
Sri Ayem ◽  
Teguh Erawati
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Educational Background ◽  
Test Results ◽  
Analysis Technique ◽  
The Relationship ◽  
Positive Effect

This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN MAKANAN DAN MINUMAN

2019 ◽  
Vol 8 (4) ◽  
pp. 2297
Author(s):  
I Gusti Ayu Diah Novita Yanti ◽  
Ni Putu Ayu Darmayanti
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Participant Observation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Observation Methods ◽  
Food And Beverage ◽  
Saturated Sample

The purpose of the study was to determine the effect of firm value on profitability, firm size, capital structure, and liquidity in food and beverage companies on the Indonesia Stock Exchange (BEI) in 2014-2017. The sample determination method used in the study was using saturated sample method, so that the number of samples studied were 13 companies. Data collection methods are non-participant observation methods. This study uses multiple linear regression analysis. The results showed that profitability, firm size, capital structure, and liquidity had a positive and significant effect on the value of the company in food and beverage companies on the Indonesia Stock Exchange in the 2014-2017 period. Keyword: firm value, profitability, company size, capital structure and liquidity

scholarly journals Determinants of Dividend Policy

2020 ◽  
Vol 4 (1) ◽  
pp. 1-5
Author(s):  
Ratna Wijayanti Daniar Paramita
Keyword(s):  
Cash Flow ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Positive Effect

This study aims to analyze the influence of Free Cash Flow, Profitability, Liquidity and Leverage on Dividend Policy. This research was conducted at manufacturing companies listed on the Indonesian Stock Exchange in the Consumer Goods Industry sector in the 2015-2018 period. The data analysis technique used multiple linear regression analysis. This study used purposive sampling technique to obtain samples according to the specified criteria. The number of companies based on the criteria in the study were 13 companies. The results of this research are free cash flow, liquidity, and leverage have no significant effect on dividend policy, while profitability has a significant positive effect on dividend policy.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, ARUS KAS BEBAS, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI STRUKTUR MODAL

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Rachmat Yusuf Kresno Wibowo ◽  
Nur Fadjrih Asyik ◽  
Suwardi Bambang
Keyword(s):  
Capital Structure ◽  
Cash Flow ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Managerial Ownership

This study aims to examine and to analize the influence of ownership structure (managerial ownership and institutional ownership), free cash flow and firm size on firm value with capital structure as intevening variable. The population used for this research is Property and Real Estate companies listed in Indonesia Stock Exchange (IDX) in 2014-2018. This research using purposive sampling technique for its sampling method, from the total 53 companies we obtained 40 samples companies and 200 samples for 5 years observation periodes. The analytical method that this research used to determine the direct effect is multiple linier regression analysis and to determine its indirrect effect simple mediation (causal steps strategy) is used with the assistance of SPSS version 24.0. The Result of this research found that capital structure couldn’t mediated the effect of managerial ownership, institutional ownership, free cash flow on firm value, but capital structure could mediated the effect of firm size on firm value.

scholarly journals Pengaruh Proporsi Komisaris Independen, Profitability, Leverage Dan Ukuran Perusahaan Terhadap Intellectual Capital Disclosure (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Sub Sektor Food And Beverage Yang Terdaftar Di BEI Tahun 2015-2019)

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Herlina Herlina ◽  
Ira Hapsari ◽  
Suryo Budi Santoso ◽  
Siti Nur Azizah
Keyword(s):  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Purposive Sampling ◽  
Positive Effects ◽  
Analysis Technique ◽  
Food And Beverage

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh proporsi komisaris independen, profitability, leverage dan ukuran perusahaan terhadap intellectual capital disclosure sebagai variabel dependen. Sampel dalam penelitian ini adalah perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa proporsi komisaris independen dan leverage tidak berpengaruh terhadap intellectual capital disclosure, sedangkan profitability dan ukuran perusahaan berpengaruh positif terhadap intellectual capital disclosure.  This study aims to empirically prove the effect of independent commissioners proportion, profitability, leverage and company size on intellectual capital disclosure. Samples in this study were determined using a purposive sampling method on food and beverage companies listed in the Indonesia Stock Exchange during 2015-2019 periods. The data analysis technique was using multiple linear regression analysis. The result of this study showed that both independent commissioners proportion and leverage have no effect on intellectual capital disclosure, while both profitability and company size have a positive effects on intellectual capital disclosure. 

scholarly journals PENGARUH FREE CASH FLOW, LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

2020 ◽  
Vol 1 (1) ◽  
pp. 132-149
Author(s):  
Andre Hand Prastya ◽  
Fitri Yani Jalil
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Cash Flow ◽  
Firm Size ◽  
Dividend Policy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Research Show

The purpose of this research is to find the effects of free cash flow, leverage, profitability, liquidity and firm size to dividend policy. This research using a sample of 21 LQ 45 companies registered in BEI 2015-2017. The method used is purposive sampling. Hypothesis testing in this research using multiple linear regression analysis. The result of this research show leverage, profitability, and firm size significantly affect the dividend policy. While free cash flow and liquidity have no effect on dividend policy

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

SIMAK ◽  
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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