scholarly journals PENGARUH PENGUNGKAPAN ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2017-2019)

2021 ◽  
Vol 8 (2) ◽  
pp. 122-144
Author(s):  
Era Vivianti Husada ◽  
Susi Handayani
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Economic Performance ◽  
Stock Exchange ◽  
Control Variable ◽  
Mixed Result ◽  
Sales Growth ◽  
Analysis Method ◽  
Performance Variables

This study aims to examine the effect of ESG disclosure on financial performance within firm. By using sample of 80 firms in finance sector, listed in Indonesia Stock Exchange for 2017-2019, sample selected using purposive sampling technique.Financial performance measured by Return on Asset, Tobin’s Q, and Sales Growth, the analysis method used is multiple regression analysis. The result showed that ESG disclosure only affect Return on Asset simultaneously, furtheranalysis showed that none of the economic performance variables affected by ESG disclosure partially, instead control variable produce mixed result that affect financial performance variable itself.

scholarly journals COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 85
Author(s):  
Agung Fajar Ilmiyono ◽  
Rima Auliyamartha Agustina
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Sales Growth ◽  
Analysis Techniques ◽  
The Government

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

EXTERNAL SUPPORT, INNOVATION AND ECONOMIC PERFORMANCE: WHAT FIRM LEVEL FACTORS MATTER FOR HIGH-TECH SMEs? HOW?

2013 ◽  
Vol 17 (05) ◽  
pp. 1350024 ◽  
Author(s):  
M. H. Bala Subrahmanya
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Economic Performance ◽  
External Support ◽  
Primary Data ◽  
High Tech ◽  
Sales Growth ◽  
Technical Competence ◽  
Backward Elimination

This paper probes the factors which determine or enable SMEs to acquire external support, to achieve technological innovation outputs (in the form of innovation sales) and to enhance economic performance (in the form of sales growth). At the outset a conceptual framework (based on literature survey) is formulated by identifying the key variables relevant to the research objectives. Subsequently based on primary data gathered from 157 innovative SMEs covering auto components, electronics and machine tool industries in the Bangalore city region of India, we analyzed the three objectives. By means of logistic regression analysis, we ascertained that SMEs which have internal technical competence in the form of technically qualified owner/manager and an exclusive design office, which innovate frequently, particularly focusing on both product and process innovations obtained external support relative to the rest. Backward elimination multiple regression analysis revealed that firms which are able to obtain and complement external support to their internal technical competence, and which are "entrepreneurial firms" achieved more innovation sales. Finally, backward elimination multiple regression analysis ascertained that innovation sales, objective of firm origin, age of firms and nature of innovations significantly influenced the sales growth of SMEs.

scholarly journals Dewan Komisaris Independen dan Komite Audit sebagai Faktor yang Menentukan Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Aminar Sutra Dewi ◽  
Ronal Trio Fernando
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Committees ◽  
Analysis Method ◽  
Financial Reports

The purpose of this study is to discover the role of independent commissioners and audit committees to improve financial performance both simultaneously and in part. The paper objects used were all companies listed on the Indonesia Stock Exchange from 2013 to 2017, using a purposive sampling technique. Data on the company's annual financial statements and annual financial reports are obtained from the official website of the IDX. This paper was added in the study. The data analysis method used in this update is regression analysis in the data panel. This study uses the transition from Good Corporate Gorvernance, an independent board of commissioners and an audit board as an audit measure in this study. The results showed that the simultaneous independent board of commissioners had a significant effect on financial performance (ROA, ROE). The audit committee has a negative and not significant effect on financial performance (ROA, ROE).

scholarly journals Influence of Debt to Equity Ratio, Return on Asset Ratio, and Firm Size on Audit Delay

2021 ◽  
Vol 4 (4) ◽  
pp. 315
Author(s):  
Mutiara Lusiana Annisa ◽  
Ruth Samantha Hamzah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Listed Companies ◽  
Analysis Method ◽  
Mining Sector ◽  
Equity Ratio

This study analyses the effect of debt to equity ratio, return on asset ratio, and firm size toward audit delay. The population in this study is listed companies on mining sector at the Indonesia Stock Exchange circa 2017-2019, which consists of 13 companies. This study employed multiple regression analysis and purposive sampling as an analysis method and sampling technique, respectively. The result shows that debt to equity ratio and return on asset ratio do not have a significant effect on audit delay, meanwhile firm size significantly affects audit delay.

scholarly journals ADOPSI XBRL TERHADAP PERILAKU PERDAGANGAN INVESTOR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Linda A. Razak ◽  
Grace T. Pontoh ◽  
Muhammad Yamin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Stock Exchange ◽  
Control Variable ◽  
Financial Data ◽  
The Impact ◽  
Difference Test ◽  
One Way Anova ◽  
Data Analysis Methods

This study aims to investigate the impact of XBRL adoption to trade behavior of investors in the Indonesia Stock Exchange which is reflected by frequency of stock trade. The sample of this study is 34 banks taken randomly from 81 banks listed in the Indonesia Stock Exchange in 2014 and 2016. The data analysis methods used in this study are one way ANOVA for difference test and multiple regression analysis to test the impact of ROA, size and dividend ratio to XBRL adoption. This study found that the frequency of stock trade and ROA as control variable doesn’t change when XBRL is applied. This result is caused by financial data taken when post-XBRL is financial data in 2016, whereas implementation of XBRL has started since 2015. But, size and dividend change in the period of post-XBRL.

scholarly journals ANALISIS PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 6 (2) ◽  
pp. 66-85
Author(s):  
Tusiyati Tusiyati
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Negative Effect ◽  
The Impact ◽  
Sustainability Report

This study aimed to determine the impact of environmental performancemeasured by PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalamPengelolaan Lingkungan Hidup) and financial performance on disclosure ofsustainability report. Sustainability Report (SR) measured by 46 items disclosurestated on G4 GRI (2013), while financial performance measured by using ratio ofprofitability, liquidity, and leverage of non-financial companies listed inIndonesian Stock Exchange and located in DKI Jakarta. A stastistical methodused in this study is multiple regression analysis to examine the effect ofenvironmental performance on the disclosure of sustainability report. Dataanalysis and hypothesis testing in this study using SPSS version 20. Resultsshowed: (1) environmental performance the company has a significant positiveeffect on the disclosure of sustainability report, (2) financial performance has asignificant negative effect on the disclosure of sustainability report.

scholarly journals Gender Diversity and Company Performance

2017 ◽  
Vol 5 (1) ◽  
pp. 480
Author(s):  
Paskah Ika Nugroho Purnomo ◽  
Eli Agustina ◽  
Satya Wacana Christian University
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Market Performance ◽  
Company Performance

The objective of this study is to find the empirical evidence of the influence of gender diversity on the company performance, which will be measured with financial performance using ROA and market performance using Tobins’ Q. This study used sample of 64 listed companies on Indonesia Stock Exchange (BEI) year 2015. Sample in this study is selected using purposive sampling method. While multiple regression analysis is used to test the four hypotheses developed in this research. The result of this study shows that board of commissioner’s gender and board of director’s gender does not influence financial performance and market performance.

scholarly journals Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Kinerja Keuangan Pemerintah Kabupaten Gorontalo

2018 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Joice Machmud ◽  
Lukfiah Irwan Radjak
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Significant Influence ◽  
Secondary Data ◽  
Financial Independence ◽  
Performance Variables ◽  
Independent Variables ◽  
Simultaneous Test ◽  
District Government

This research figures out and analyzes the influence of regency own revenue (PAD), general allocation funds (DAU), and special allocation funds (DAK) on the financial performance of Gorontalo Regency Government, and analyze the dominant variables that affect the Financial Performance of Gorontalo Regency Government. Quantitative approach is applied in this research with multiple regression analysis tools that include Partial Test and simultaneous test. The data used is quantitative internal secondary data, namely LRA period 2012-2016 Gorontalo District Government for all govermental apparatus (SKPD). The results showed that partially, regency own revenue variable (X1) has no significant influence on the value of 0.403 to the financial performance of Gorontalo Regency. General allocation funds variable (X2) has no significant influence with the value of 0.661 on the financial performance of Gorontalo Regency. Special allocation funds  (X3) variable has significant influence with significance value 0.000 on financial performance of Gorontalo Regency. It is also shown that simultaneously the independent variables (PAD, DAU and DAK) have a significant effect on the dependent variable, which is the financial performance of Gorontalo Regency Government period 2012-2016 with a significance value of 0.000. It is suggested that further researchers conducting the same study add other variables and use the ratio of local financial independence for performance variables.

scholarly journals The Relationship between Dividend Payout And Firm Financial Performance

2017 ◽  
Vol 4 (1) ◽  
pp. 5
Author(s):  
Munaza Kanwal ◽  
Shahid Hameed
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Analysis Method ◽  
Dividend Payment ◽  
Dividend Payout ◽  
Return On Equity ◽  
Firm Financial Performance ◽  
Net Profit ◽  
The Relationship

This article examines the association between the dividend payout ratio and financial performance of the firm. Basically the dividend payout is the ratio of dividend payment to shareholder by the organization from its net earning while the financial performance include the net profit after tax, return on equity, return on asset etc. To locate the association between dividend payout and FP, the five year data (2008 to 2012) of 20 Pakistani companies listed in Karachi stock exchange has been collected. The correlation analysis and liner regression analysis method is use to find out the relationship between them. The result of this study shows that there dividend payout positively influenced on financial performance of firm.

scholarly journals Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan

2017 ◽  
Vol 4 (1) ◽  
Author(s):  
Adi Sindhu Nurcahya ◽  
Endang Dwi Wahyuni ◽  
Setu Setyawan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Analysis Method ◽  
Good Corporate Governance

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporations’ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.

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