scholarly journals PENGARUH OWNERSHIP RETENTION, SIZE, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL

2019 ◽  
Vol 1 (2) ◽  
pp. 65-82
Author(s):  
Linda Linda ◽  
Nurul Affriza ◽  
Ismaulina Ismaulina
Keyword(s):  
Intellectual Capital ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Financial Report ◽  
Purposive Sampling ◽  
Research Show

Intellectual capital disclosure in the annual report is defined as a way that is carried out to deliver the financial report by explaining various reliable, integrated and true and fair company activities.This study aims to determine the effect of ownership retention, size, leverage, and independent commissioner on intellectual capital disclosure. The population of this study is mining companies listed in Indonesian Stock Exchange in 2014-2016. Sample selected by purposive sampling method. Total sample amounted to 15 companies. The data used in this research is secondary data in the form of the company’s annual report for theperiod 2014-2016. Data analysis used with classical assumption test and hypothesis testing, this research use multiple linear regression method.The results of this research show that ownership retention, size, leverage, and independent commissioner simultaneously influence intellectual capital disclosure. Test shows the result that the ownership retention, leverage, and independent commissioner significantly influence intellectual capital disclosure, whereas  size does not influence intellectual capital disclosure.  Keywords: Intellectual Capital Disclosure, Ownership Retention, Size, Leverage, and  Independent Commissioner   Abstrak Pengungkapan modal intelektual dalam laporan tahunan didefinisikan sebagai cara yang dilakukan untuk menyampaikan laporan keuangan dengan menjelaskan berbagai kegiatan perusahaan yang dapat diandalkan, terintegrasi dan benar serta adil. Studi ini bertujuan untuk mengetahui pengaruh retensi kepemilikan, ukuran, leverage, dan komisaris independen pada pengungkapan modal intelektual. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Sampel dipilih dengan metode purposive sampling. Total sampel berjumlah 15 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder dalam bentuk laporan tahunan perusahaan untuk periode 2014-2016. Analisis data menggunakan uji asumsi klasik dan pengujian hipotesis, penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa retensi kepemilikan, ukuran, leverage, dan komisaris independen secara simultan mempengaruhi pengungkapan modal intelektual. Uji menunjukkan hasil bahwa retensi kepemilikan, leverage, dan komisaris independen secara signifikan mempengaruhi pengungkapan modal intelektual, sedangkan ukuran tidak mempengaruhi pengungkapan modal intelektual. Kata kunci: Pengungkapan Modal Intelektual, Retensi Kepemilikan, Ukuran, Leverage, dan Komisaris Independen

scholarly journals Pengaruh Ukuran Bank, Dana Pihak Ketiga, Capital Adequacy Ratio, dan Loan To Deposit Ratio Terhadap Penyaluran Kredit Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015

2016 ◽  
Vol 3 (2) ◽  
pp. 49-64
Author(s):  
Adnan Adnan ◽  
Ridwan Ridwan ◽  
Fildzah Fildzah
Keyword(s):  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Positive Influence ◽  
Capital Adequacy ◽  
Third Party ◽  
Financial Report ◽  
Purposive Sampling ◽  
Capital Adequacy Ratio ◽  
Research Show

This study aims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the  final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis.The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio  simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending.

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2019 ◽  
Vol 1 (2) ◽  
pp. 572-588
Author(s):  
Patriot Jaya Ayshinta ◽  
Henri Agustin ◽  
Mayar Afriyenti
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Panel Regression ◽  
Manufacturing Companies

This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing.  Exchange rate had a significant effect on the company’s decision to do transferi pricing

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

PENGARUH MANAJEMEN LABA, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN

SIMAK ◽  
2018 ◽  
Vol 16 (01) ◽  
pp. 79-100
Author(s):  
Mentari Chandra Tjiang ◽  
Fransiskus Randa ◽  
Marselinus Asri
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Dividend Policy ◽  
Annual Report ◽  
Stock Exchange ◽  
Financial Report ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Insignificant Effect ◽  
Sample Method

This study aims to investigate the effect of earnings management, profitability andliquidity on dividend policy. The independent variables used are earningsmanagement, profitability, and liquidity. The dependent variable used is dividendpolicy. The population used in this study is a manufacturing company listed on theIndonesia Stock Exchange with the period of 2014-2016. Sample Method used inthis research is purposive sampling method with certain criteria and use secondarydata in the form of annual report and company financial report. The hypothesis in thisstudy was tested using multiple linear regression.The results of this study indicatethat the variable of earnings management has a positive and insignificant effect ondividend policy. While profitability research results have a positive and significanteffect on dividend policy. And the results of the research of liquidity have a negativeand insignificant influence on dividend policy. This research is expected to giveconsideration to the company to improve its performance well in assessing company.So as to increase the confidence of investors in making decisions

scholarly journals Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag

2019 ◽  
Vol 1 (3) ◽  
pp. 994-1011
Author(s):  
Ihsanul Fakri ◽  
Salma Taqwa
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Audit Report ◽  
Negative Effect

This study aims to examine the effect of audit committee independence, audit committee expertise, frequency of audit committee meetings, and the size of the audit committee on audit report lag. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The research sample was determined using the purposive sampling method with a total sample of 87 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the size of the audit committee had a negative effect on audit report lag, while the independence of the audit committee, audit committee expertise, and frequency of audit committee meetings did not affect on audit report lag.

scholarly journals The Effect of Intellectual Capital Disclosure Disclosure on Profitability and Firm Value in Banking Companies Listed on the Stock Exchange 2015-2019

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Esty Nugraheni ◽  
Nurasik
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Data Analysis Method

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals Financial Distress Dipengaruhi oleh Sales Growth dan Intellectual Capital

2021 ◽  
Vol 4 (2) ◽  
pp. 170
Author(s):  
Eka Rima Prasetya ◽  
Rakhmawati Oktavianna
Keyword(s):  
Intellectual Capital ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

AbstractThis study was conducted to examine the effect of sales growth and intellectual capital on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 – 2019. The type of research in this study uses a quantitative approach. Data collection uses the document method with secondary data sources. Determination of the sample using the purposive sampling method, with a total sample of 84 samples. The data analysis technique used is multiple linear regression using the Eviews 10 program. The results of this study are that sales growth and intellectual capital together have an effect on financial distress, sales growth has no effect on financial distress and intellectual capital has an effect on financial distress.AbstrakPenelitian ini dilakukan untuk menguji pengaruh pertumbuhan penjualan dan modal intelektual terhadap financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 – 2019. Jenis penelitian dalam penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan metode dokumen dengan sumber data sekunder. Penentuan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 84 sampel. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan program Eviews 10. Hasil penelitian ini adalah pertumbuhan penjualan dan modal intelektual secara bersama-sama berpengaruh terhadap financial distress, pertumbuhan penjualan tidak berpengaruh terhadap financial distress dan modal intelektual berpengaruh terhadap financial distress.

Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa

2015 ◽  
Vol 7 (1) ◽  
pp. 21-35
Author(s):  
Farly Frangky Prang ◽  
Sparta Sparta
Keyword(s):  
Least Squares ◽  
Key Words ◽  
Partial Least Squares ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Purposive Sampling ◽  
Rate Of Growth

The objective of this research was to examine the effect of intellectual capital toward firm’s performance. In this research, intellectual capital was measured by VAIC™. The samples in this study were banking companies that were listed in Indonesia Stock Exchange consecutively from 2012 till 2013. The sample in this study determined based on purposive sampling method. Data used in this study is a secondary data. Data used in this study was analyzed by using Partial Least Squares. In total, there were 26 banking companies that fulfill the requirements set by the researcher. This study tests three elements of VAIC™ and firm’s performance.The results of this study were intellectual capital (VAIC™) has effect on firm’s performance; intellectual capital (VAIC™) has effect on future firm’s performance; and the rate of growth intellectual capital (ROGIC) has no effect on future firm’s performance. Key words: Firm’s Performance, Intellectual Capital, Partial Least Squares, VAICTM

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