NILAI PERUSAHAAN REAL ESTATE

The purpose of the study is to determine the effect of investment policies, funding policies, and dividend policies on the value of real estate companies listed in the Indonesia Stock Exchange either partially or simultaneously. Data used in this research is secondary data obtained from the company's financial statements, as many as 42 companies from 2012-2014 period. There were 126 data obtained and analyzed with t test, F test, coefficient of determination test, and multiple linear regression test. The conclution of the research were investment policies, funding policies, and dividend policies affect the value of real estate companies listed in the Indonesia Stock Exchange either partially or simultaneously.

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Pengaruh Price To Book Value (PBV), Debt To Equity Ratio (DER), Return on Assets (ROA) Terhadap Price Earning Ratio (PER) pada Perusahaan Sub Sektor Plastik dan Kemasan Yang Terdaftar di Bursa Efek Indonesia

J-MAS (Jurnal Manajemen dan Sains) ◽

10.33087/jmas.v4i1.74 ◽

2019 ◽

Vol 4 (1) ◽

pp. 82

Author(s):

Marissa Putriana

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Secondary Data ◽

Analytical Techniques ◽

Financial Statements ◽

Coefficient Of Determination ◽

Return On Assets ◽

Book Value ◽

Equity Ratio

This research aims to obtain empirical evidence regarding the influence of Price to Book Value (PBV), Debt to Equity Ratio(DER), Return on assets (ROA) against the Price Earning Ratio. (PER) The data used are secondary data in the form of the financial statements the company sub sectors of plastics and packaging listed in indonesia stock exchange period 2015-2017. The sample used as 6 companies, withdrawing a sample using the method of purposive sampling. Analytical techniques used was multiple linear regression. The results showed that (1) the Price to Book Value, Debt to Equity Ratio, Return on assets simultaneously effect significantly to Price Earning Ratio (2) Price to Book Value and Return on assets partially effect significantly to Price Earning Ratio, while Debt to Equity Ratio partially do not affect significantly to Price Earning Ratio. Based on results of testing the coefficient of determination R square value was known to 0.703. Meaning of 70.3% Price Earning Ratio variable can be explained by Price to Book Value, Debt to Equity Ratio and Return on assets, while the remaining 29.7% are affected by other variables outside of this research.

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Analysis of Effect of Profitabilityand Managerial Ownershipon The Term of Delivery of Financial Reporton Soe Registered In Indonesia 2012 Stock Exchange 2012-2016

International Journal of Economics Business and Accounting Research (IJEBAR) ◽

10.29040/ijebar.v1i02.254 ◽

2017 ◽

Vol 1 (02) ◽

Author(s):

Indra Lila Kusuma ◽

Avesti Nila Nawangsari

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Financial Statement ◽

Coefficient Of Determination ◽

Stock Exchanges ◽

Managerial Ownership ◽

Normality Test ◽

Analysis Technique ◽

Regression Test

This study aims to examine the analysis of the effect of profitability and managerial ownership over the period of submission of financial statements in the stock exchanges of Indonesia. This research uses secondary data with population and sample of financial data of State Owned Enterprise (BUMN) listed in Indonesia Stock Exchange in 2012 until 2016. The analysis technique used is classical assumption test which includes normality test, multicollinearity, heterokedastisitas and test Autocorrelation. Other tests use multiple linear regression test, T test, F test and Coefficient of determination test. The results showed that Profitability and Managerial Owners Influence all on the Period of Submission of Financial Statements.Profitability, Managerial Ownership and Time of Submission of Financial Statement.

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KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA (Studi Kasus : BNI, BRI, BTN, Bank Mandiri)

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.37676/ekombis.v7i1.697 ◽

2019 ◽

Vol 7 (1) ◽

pp. 23-35

Author(s):

Ahmad Soleh ◽

Yun Fitriano

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

T Test ◽

Coefficient Of Determination ◽

F Test ◽

Independent Variable ◽

Positive Effect

This study aims to analyze the comparison of the financial performance of state-owned banks and provide empirical evidence of the effect of LDR, CAR, and NPL on ROA. This analysis uses an independent variable of liquidity and solvency. The independent variable is focused on CAR, LDR, NPL, while the dependent variable is profitability focused on ROA. The data used are secondary data derived from the annual financial statements of BNI, BRI, BTN, Bank Mandiri listed on the Indonesia Stock Exchange in the period 2008 to 2015. The method of testing data uses, classic assumption test, multiple linear regression, coefficient of determination (R2 ), by testing the hypothesis t test and F test. The results showed that the multiple linear regression equation Y = 1.145 + 0.023 X1 + 0.004 X2 - 0.281 X3. Partial test (t test) shows that the LDR ratio of government-owned banks has a positive and significant effect on ROA with a t count of 3.108 > t table 1.693 with a significant level of 0.0046 or 0.46%. CAR ratio has a positive effect and is not significant for ROA with a t count of 0.126 < t table 1.693 with a significant level of 0.9004 or 90.4%. The NPL ratio has a negative and not significant effect on ROA with a tcount of -4.594 < t table 1.693 with a significant level of 0.0001 or 0.01%. Simultaneous testing (F test) shows the ratio of LDR, CAR, and NPL has a positive and significant effect on ROA with a calculated F value of 26.414 > t table 2.93 with a significant level of 0.000 or 0.0%. The results of testing the coefficient of determination (R2) shows that the independent variables LDR, CAR, and NPL can explain the effect on the dependent variable ROA, which is equal to 0.863 or 86.3% while 13.7% is influenced by other variables not examined.

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PENGARUH FIRMSIZE, DEBT TO EQUITY (DER), DAN AKTIVITAS (TATO) TERHADAP PROFITABILITAS PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.14.1.22646.2019 ◽

2019 ◽

Vol 14 (1) ◽

Author(s):

. Mesrawati ◽

Carlos Sihombing ◽

Ervina Samjaya

Keyword(s):

Real Estate ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Coefficient Of Determination ◽

Sampling Techniques ◽

Research Subjects ◽

Independent Variables ◽

Size Variable

This purpose this research to get tasted on the effect of Firm Size, Debt to Equity, and Activity on Profitability in the property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2013-2017. The research sample consisted of 29 companies selected through Purposive sampling techniques. The data used in this study is secondary data, by collecting data or information in the form of financial statements needed from idx. The analytical method used is multiple regression analysis and assumption test. The research subjects were property and real estate companies listed on the Indonesia Stock Exchange for the period 2013-2017. From the results of the discussion showed that partially with the t test, Firm Size variable, Debt to Equity and Activity had an effect on Profitability. Simultaneous results of independent variables; Firm Size, Debt to Equity and Activities with the F test, together have an effect on Profitability. The coefficient of determination shows that independent variables are able to influence the dependent variable.Keywords: firmsize,debt to equity ,aktivitas.

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Pengaruh Rasio Likuiditas, Rasio Profitabilitas dan Rasio Pasar terhadap Kebijakan Dividen pada Perusahaan Rokok

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v1i1.68 ◽

2017 ◽

Vol 1 (1) ◽

pp. 1-11

Author(s):

Evelyn Wijaya

Keyword(s):

Linear Regression ◽

Dividend Policy ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Profit Margin ◽

Current Ratio ◽

Financial Factors ◽

Earnings Per Share ◽

Net Profit

The research on financial factors and its effect to dividend policy of Company which is listed in Indonesia Stock Exchange have been carried out by several researchers, but the results showed inconsistent. This research aims to test the influence of liquidity ratio, profitability ratio, market ratio, and its effect on dividend policy of Cigarette Company. The liquidity ratio proxied by Current Ratio, profitability ratio proxied by Net Profit Margin, market ratio proxied by Earning Per Share, and dividend policy proxied by Dividend Per Share. The sample used are 3 companies, listed in IDX period of 2001-2014. Data used in this study is secondary data by using financial statements. The Data analyzed using multiple linear regression. The result showed that net profit margin has a significant effect on dividend per share whereas current ratio and earnings per share has no significant effect on dividend per share of cigarette company which listed in IDX period of 2004-2014. Keywords : Liquidity Ratio, Profitability Ratio, Market Ratio, Dividend Policy.

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Pengaruh Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i1.199 ◽

2021 ◽

Vol 5 (1) ◽

pp. 191

Author(s):

Santi Duwi Nuryani ◽

Anita Wijayanti ◽

Endang Masitoh

Keyword(s):

Real Estate ◽

Interest Rates ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

External Factors ◽

Multiple Linear Regressions ◽

Internal Factors ◽

Linear Regressions

This study aims to test and analyze the influence of leverage, liquidity, inflation, and interest rates on the value of the company. Property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019 as a population. Purposive sampling method for sampling and research is quantitative type. The data sources used secondary data are obtained from annual financial statements and analysis used multiple linear regressions. The results of research into external factors of the company namely inflation and interest rates influenced the increase in the value of the company. While the company's internal factors namely leverage and liquidity do not affect the increase in the value of the company.

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Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

Jurnal Riset Akuntansi ◽

10.34010/jra.v12i1.2668 ◽

2020 ◽

Vol 12 (1) ◽

pp. 42-52

Author(s):

Farida Nur Soleh Widiasari ◽

Yuli Chomsatu Samrotun ◽

Suhendro Suhendro

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sample Selection ◽

Investment Decisions ◽

Secondary Data ◽

Financial Statements ◽

Total Sample ◽

Manufacturing Companies ◽

Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

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The Effect of Working Capital, Liquidity and Solvency on Profitability at PT Nippon Indosari Corpindo, Tbk

Jurnal Ad ministrare ◽

10.26858/ja.v7i1.13578 ◽

2020 ◽

Vol 7 (1) ◽

pp. 11

Author(s):

Eni Puji Astuti

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Working Capital ◽

Quantitative Research Methods ◽

Main Attraction

The main attraction for owners of company shareholders lies in the profitability ratio that shows the results of the management of the company's management of the funds invested. This study aims to determine: The Effect of Working Capital, Liquidity and Solvency on the Profitability of PT. Nippon Indosari Corpindo Tbk, both partially and simultaneously. Descriptive quantitative research methods, the data used are secondary data in the form of financial statements of PT. Nippon Indosari Corpindo Tbk, for a period of 9 years from 20010 - 2018 obtained through the IDX (Indonesia Stock Exchange). The analytical method used is the classic assumption test, multiple linear regression analysis, coefficient of determination and hypothesis testing. Based on the analysis results obtained the coefficient of determination (R2) of 0.928 or equal to 92.8%, which means that the contribution made by working capital, liquidity and solvency to profitability reaches 92.8.3% the remaining 7.2% is influenced by other variables which is not researched. Based on the t test partially working capital on profitability there is an effect where tcount -5.847> t table 2.575 and significance value 0.02 <0.05 and partially liquidity on profitability has no effect where tcount 1.846 <t table 2.575 and significance value 0.124> 0.05 and partially solvency to profitability there is the influence of tcount -3.386> ttable 2.575 and significance value 0.02 <0.05 based on the f test simultaneously working capital, liquidity and solvency affect the profitability where Fcount 21.477> Ftable 5.41 with a significant value of 0.003 <0.05

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Influence of CAR, LDR and BOPO on ROA at Conventional State-Owned Banks Listed on the Indonesia Stock Exchange

Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan ◽

10.53697/emak.v2i4.175 ◽

2021 ◽

Vol 2 (4) ◽

pp. 332-338

Author(s):

Ferona Gustiana ◽

Ahmad Soleh ◽

Zahra Indah Ferina

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Coefficient Of Determination ◽

Test Results ◽

Linear Regression Equation ◽

Collection Method ◽

Regression Test ◽

Conventional Banks

The purpose of this study was to determine the effect of CAR, LDR and BOPO on ROA at conventional state-owned banks listed on the Indonesia Stock Exchange. The sample in this study were four conventional banks in Indonesia, namely BNI, BRI, BTN and Bank Mandiri. The study was conducted from 2010 to 2019. The data collection method used the documentation method. Data analysis used was multiple linear regression, coefficientof determination and hypothesis testing. From the calculation of the multiple linear regression equation, it can be seen that the effect of CAR, LDR and OEOI on ROAat conventional state-owned banks results in regression test results: Y = 11.602 + 0.01X1 + 0.005 X2 - 0.108 X3. The coefficient of determination obtained by R square is 0.785. This means that X1 (CAR), X2 (LDR) and X3 (BOPO) have an effect on ROA (Y) by 78.5% while the rest (100% - 78.5% = 21.5%) are influenced by variables. others who were not examined in this study. The t test results show that there is a significant effect separately between CAR, LDR and BOPO on ROA at conventional state-owned banks. The results of the F test show a significance value of 0.000, because the significant value is less than 0.05, it means that CAR, LDR and BOPO have a significant effect together on ROA at conventional state-owned banks. Keywords: CAR, LDR, BOPO, ROA 1) The Candidate of Bachelor in Economics (Accounting) 2) Supervisors.

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The Effect Of Non Performance Loan (Npl) And Loan Deposit Ratio (Ldr) On Return On Asset (Roa) In Pt. Bank Rakyat Indonesia (Persero), Tbk

BIMA Journal (Business, Management, & Accounting Journal) ◽

10.37638/bima.2.1.83-96 ◽

2021 ◽

Vol 2 (1) ◽

pp. 83-96

Author(s):

Agung Rahmat Ilahi ◽

Karona Cahya Susena ◽

Wagini Wagini

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Regression Coefficient ◽

Financial Statements ◽

Coefficient Of Determination ◽

Linear Regression Equation ◽

Linear Regression Coefficient ◽

Return On Assets ◽

Collection Method ◽

Regression Test

The purpose of this study was to determine the effect of Non Performance Loans (NPL) and Loan Deposit Ratio (LDR) on Return on Assets (ROA) at PT. Bank Rakyat Indonesia (Persero), Tbk. The sample in this study is the financial statements at PT. Bank Rakyat Indonesia (Persero), Tbk for the period 2010 to 2019 The data collection method uses the documentation method. The data analysis used is multiple linear regression, coefficient From the calculation of the multiple linear regression equation, it can be seen that the results of the regression test: Y = 14.944– 1.072 X1 - 0.099X2. The coefficient of determination obtained is 0.846. This means that X1 (Non Performance Loan (NPL)) and X2 (Loan Deposit Ratio (LDR)) have an effect on Return on Assets (ROA) (Y) by 84.6% while the rest (100% - 84.6% = 15.4%) is influenced by other variables not examined in this study. The results of the t test show that there is a significant effect between NPL and LDR on Return on Assets (ROA) (Y) at PT. Bank Rakyat Indonesia (Persero), Tbk partially or separately The results of the F test show that there is a significant influence between NPL and LDR on Return on Assets (ROA) (Y) at PT. Bank Rakyat Indonesia (Persero), Tbk simultaneously or collectively.of determination and hypothesis testing.

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