The empirical evidence of the effect of company size, leverage and profitability on income smoothing

Income smoothing is basically a management strategy to reduce fluctuating income levels. This study aims to determine the effect of company size, leverage and profitability on income smoothing in companies listed on the LQ45 Index of the Indonesia Stock Exchange for the 2017-2019 period. It was carried out on companies listed on the LQ45 Index of the Indonesia Stock Exchange in 2017-2019. Sampling was conducted by utilizing purposive sampling and obtained 11 companies, from which 33 data were collected. The analysis technique used was multiple linear regression analysis. Results showed that company size, leverage and profitability simultaneously can affect income smoothing of a company. Company size and profitability partially have a positive effect on income smoothing, while leverage has a negative effect on income smoothing.

Download Full-text

Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v24.i03.p17 ◽

2018 ◽

pp. 2096

Author(s):

Putu Intan Trisna Dewi ◽

I Ketut Suryanawa

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Analysis Technique ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Positive Effect

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.

Download Full-text

Pengaruh Likuiditas, Kebijakan Dividen, Profitabilitas, dan Ukuran Perusahaan pada Nilai Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p16 ◽

2019 ◽

pp. 1263

Author(s):

Gusti Ayu Putri Cahyani ◽

Ni Gusti Putu Wirawati

Keyword(s):

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Company Value ◽

Analysis Technique ◽

Positive Effect

Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, profitability, and firm size on firm value. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2013-2016. The number of samples taken as many as 10 companies used the nonprobability sampling method with a purposive sampling technique, so that the number of samples during the 4 years of observation became 40 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and profitability have a positive effect on firm value, while dividend policy and company size have no effect on firm value. Keywords: Liquidity, dividend policy, profitability, company size, and company value

Download Full-text

The Effect of Profitability and Liquidity on Firm Value with Leverage as Moderating Variable in Companies That are Joined in LQ45 and Listed on the Indonesia Stock Exchange for the Period 2007-2019

International Journal of Research and Review ◽

10.52403/ijrr.20210748 ◽

2021 ◽

Vol 8 (7) ◽

pp. 344-352

Author(s):

Regina Clara Febrinta Br Bukit ◽

Iskandar Muda ◽

Erwin Abubakar

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Dependent Variables ◽

Negative Effect ◽

The Relationship ◽

Positive Effect

The research objective was to examine and analyze the effect of profitability and liquidity on firm value in companies corporated in LQ 45 and listed on the Indonesia Stock Exchange and test whether leverage can moderate the relationship between the independent and dependent variables. This research is causal research using secondary data. The population of this study is companies that are members of the LQ45 on the Indonesia Stock Exchange from 2007 to 2019. The method of determining the sample uses purposive sampling so that a sample of 10 companies is multiplied by 13 years of research to obtain 130 observations. The analysis technique used in this study uses multiple linear regression analysis and moderating tests with the R Studio tools. The results of this study simultaneously profitability and liquidity have a significant effect on firm value. The results partially profitability has a significant positive effect on firm value, liquidity has an insignificant negative effect on firm value. Meanwhile, for simultaneous moderating, the results show that leverage can moderate the relationship between profitability and liquidity simultaneously on firm value, and partially leverage cannot moderate the relationship between profitability and firm value. Leverage is not able to moderate the relationship between liquidity and firm value. Keywords: profitability, liquidity, leverage, firm value.

Download Full-text

Analysis of Debt Effect on Profitability of Manufacturing Companies in Indonesia

Journal of Applied Accounting and Taxation ◽

10.30871/jaat.v6i1.2750 ◽

2021 ◽

Vol 6 (1) ◽

pp. 97-107

Author(s):

Diana Fitria Ningsih ◽

Doni Putra Utama

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Short Term ◽

Analysis Technique ◽

Negative Effect ◽

A Company

This study aims to examine whether short term debt has a negative effect on company profitability and to test whether long term debt has a negative effect on the profitability of manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange during the 2014-2018 period. This study has 1 dependent variable namely profitability and uses 2 independent variables namely short term debt and long term debt, and uses 2 control variables namely liquidity and firm size. This study uses secondary data with database collection techniques. The sample of this study was 432 companies in 5 years of research. The data analysis technique used is multiple linear regression analysis through the application of SPSS 22. The results found that short term debt has a negative effect on company profitability and long term debt has a negative effect on company profitability. This shows that the lower the company's debt, the higher the profitability a company will get and otherwise.

Download Full-text

Pengaruh Ukuran Perusahaan, Risiko Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i3.388 ◽

2020 ◽

Vol 8 (3) ◽

pp. 361-372

Author(s):

Pra Dhita Fisabilillah ◽

Rahmasari Fahria ◽

Praptiningsih Praptiningsih

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Audit Fees ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Manufacturing Companies ◽

Significance Level ◽

Analysis Technique ◽

Audit Fee ◽

Positive Effect

This research is a quantitative study that aims to determine the effect of company size, company risk, and client profitability on audit fees. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 which were selected using purposive samples. The number of observations is 99 samples. The analysis technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 5%. The results of the test show that (1) company size has a positive effect on audit fees (2) company risk has no effect on audit fees, and (3) client profitability has a positive effect on audit fees. Keywords: Company Size, Company Risk, Client Profitability, Audit Fee

Download Full-text

Return On Assets, Leverage, Company Size dan Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i09.p12 ◽

2021 ◽

Vol 31 (9) ◽

pp. 2301

Author(s):

Ni Wayan Shintya Dharmayatri ◽

I Dewa Nyoman Wiratmaja

Keyword(s):

Participant Observation ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Return On Assets ◽

Analysis Technique ◽

Negative Effect ◽

Observation Method ◽

Positive Effect

The purpose of this study was to determine the effect of return on assessment, leverage and company size on tax avoidance. This research was conducted on mining sector companies listed on the IDX in 2017-2019. The sampling method used was purposive sampling. The number of companies that met the criteria was 11 companies with 33 observations. Data collection was carried out by non-participant observation method. The data analysis technique used is multiple linear regression analysis. Based on the research results, it was found that return on assets and company size have a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. Keywords: Tax Avoidance; Return On Assets; Leverage; Company Size.

Download Full-text

Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i09.p13 ◽

2021 ◽

Vol 31 (9) ◽

pp. 2312

Author(s):

Ni Luh Sari Wagiswari ◽

I Dewa Nyoman Badera

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Industry Type ◽

Analysis Technique ◽

Negative Effect ◽

Business Entities ◽

Positive Effect ◽

Sustainability Report

Companies and other business entities must disclose or report the company's social activities included in the sustainability report. However, the level of sustainability report reporting in Indonesia is still low. The purpose of this study was to determine the effect of profitability, company activity, and industry type on the disclosure of sustainability report. This research was conducted at the LQ45 company on the Indonesia Stock Exchange for the period 2017-2019 by accessing the official website ww.idx.co.id. The population in this study amounted to 45 companies. Sampling using purposive sampling technique. The sample in this study were 16 companies with 48 observational data. The analysis technique used in this study was multiple linear regression analysis. Based on the research results, it was found that profitability had a negative effect on the disclosure of sustainability reports. Company activities have a positive effect on sustainability report disclosure. Industry type has no effect on sustainability report disclosure. Keywords: Profitability; Company Activities; Industry Type; Sustainability Report.

Download Full-text

Pengaruh Inflasi, Profitabilitas dan Ukuran Perusahaan Pada Return Saham Perusahaan Terindeks LQ45

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p11 ◽

2019 ◽

pp. 1120

Author(s):

Ida Ayu Laksmi Dewi ◽

Ni Made Dwi Ratnadi

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Technique ◽

Negative Effect ◽

Study Population

Capital markets are places that combine those who lack funds with those who excess funds or called investors. Investors can invest in LQ45 indexed companies that have high market capitalization and liquidity. The purpose of this study is to examine the effect of inflation, profitability and firm size on stock returns. The study population was all LQ45 indexed companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The samples were determined by purposive sampling technique. The sample criteria are listed in the LQ45 index from 2015 to 2017 so that there are 34 samples obtained with 102 observations. The analysis technique is multiple linear regression analysis. The results of the analysis show that inflation has a negative effect on stock returns, profitability and the size of the company has no effect on the return of LQ45 index companies. Keyword: Inflation, profitability, company size, stock return

Download Full-text

The Effects of Executive and Company Characteristics on Tax Aggressiveness

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2020.v15.i02.p10 ◽

2020 ◽

Vol 15 (2) ◽

pp. 280

Author(s):

Kristina Surya Dewi ◽

Gerianta Wirawan Yasa

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Manufacturing Companies ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Negative Effect

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Based on the agency theory, the different interests of agents and principals may become a source of conflict. The aim of this study is to determine and obtain empirical evidence on the effect of executive characteristics, profitability, leverage, capital intensity, and company size on tax aggressiveness. This research was conducted on manufacturing companies listed on Indonesia Stock Exchange in 2016-2018, because the Indonesian economy has started to recover since 2016 and continued until 2018, so it will have an impact on tax revenues. The sample was selected using purposive sampling technique and obtained 70 manufacturing companies. Data analysis technique used is multiple linear regression analysis. The results show that executive characteristics, profitability, and company size had a positive effect. While leverage and capital intensity had negative effect on tax aggressiveness. Keywords: Tax aggressiveness, executive characteristics, profitability, leverage, capital intensity, company size.

Download Full-text