scholarly journals Investigate the Effect of Ownership Diversity on Earnings Management of Listed Non-Financial Firms in Nigeria

2021 ◽  
pp. 57-65
Author(s):  
Ifeoma C. Nwakoby ◽  
Ogochukwu Okanya
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Earnings Management ◽  
Research Work ◽  
Secondary Data ◽  
Financial Firms ◽  
Panel Data Regression ◽  
Data Regression ◽  
Level Of Significance ◽  
Effect Test

The research work aims to investigate the effect of ownership diversity on earnings management of listed non-financial firms in Nigeria. Several reviewed works was revealed in the study of this work, specifically on earnings management and ownership diversity. The research founds that no literature has studied the effect of ownership diversity and earnings management of the listed non-financial firms in Nigeria. This research makes use of secondary data as its main source of data collection. The method of data analysis applied is Hausman effect test and panel data regression. The result shows that ownership diversity has positive and significant effect on earnings management of non-financial firms in Nigeria which was statistically significant at 1% level of significance.

scholarly journals Analisis Pengaruh Tingkat Inflasi Dan Tingkat Bagi Hasil Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia

2021 ◽  
Vol 9 (2) ◽  
pp. 121-130
Author(s):  
Destiana Dwi Nita ◽  
Muhammad Ariffin ◽  
Neni Nurisniani
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Inflation Rate ◽  
Regression Coefficient ◽  
Secondary Data ◽  
Profit Sharing ◽  
Series Data ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine the effect of Inflation Rate and Profit Sharing Rate on Sharia Commercial Bank Profitability in Indonesia. The independent variable (independent) in this study is the level of inflation and the level of profit sharing, while profitability is the dependent variable. In this study, researchers used Return on Assets (ROA) as an indicator for profitability. The method used is descriptive method and verification method. The data used are secondary data sourced from Financial Statements that have been published by Bank Muamalat Indonesia, Bank Rakyat Indonesia (BRI) Syariah, Bank Bukopin Syariah, Bank Negara Indonesia (BNI) Syariah, and Bank Central Asia (BCA) Syariah. The data analysis technique used is panel data regression analysis and classic assumption test, because the data used are secondary data and the type of data used is a combination of cross section data and time series data. Data processing techniques using the help of Eviews 9 program. Based on data analysis that has been done using panel data regression and classical assumption tests, it is found that the Inflation Rate has a negative and significant effect on Return on Assets (ROA), this result is evidenced by the significance value of 0,0012 and the regression coefficient shows a figure of -0,0817. Level of Profit Sharing is positive and significant effect, this result is evidenced by the significance value of 0.0000 and the regression coefficient shows a figure of 0,1644. The coefficient of determination (R-square) value is 77,26%.   Keywords: Inflation Rate, Profit Sharing Rate, Return on Assets (ROA).

scholarly journals Analisis Flypaper Effect Belanja Daerah Kabupaten/Kota di Sulawesi

2017 ◽  
Vol 18 (1) ◽  
pp. 77-91
Author(s):  
Muhamad Armawaddin ◽  
Wali Aya Rumbia ◽  
Muhammad Nur Afiat
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Data Use ◽  
Secondary Data ◽  
Flypaper Effect ◽  
Effect Analysis ◽  
Panel Data Regression ◽  
Data Regression ◽  
Tax Sharing

Flypaper Effect Analysis of District and City Regionally Spending in SulawesiThis study aims to determine the phenomenon of flypaper effect of regionally spending in Sulawesi. Types of data use secondary data about regionally original income, general allocation fund, special allocation fund, tax-sharing fund, and regionally spending in 2016–2017. Data analysis using panel data regression analysis. Result of research, found flypaper effect of regional spending from special allocation fund, whereas from general allocation fund and tax-sharing fund is not found. This study also proves that regionally spending, general allocation fund, special allocation fund, and tax-sharing fund have a significant influence on regionally spending in Sulawesi.Keywords: Regionally Spending; Flypaper Effect; Panel Data ModelsAbstrakPenelitian ini bertujuan mengetahui fenomena flypaper effect belanja daerah di Sulawesi. Jenis data menggunakan data sekunder tentang pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dana bagi hasil pajak, dan belanja daerah tahun 2016–2017. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menemukan adanya flypaper effect pada belanja daerah dari dana alokasi khusus, sedangkan dari dana alokasi umum dan dana bagi hasil pajak tidak ditemukan. Penelitian ini juga membuktikan pendapatan asli daerah, dana alokasi umum, dana alokasi khusus, dan dana bagi hasil pajak berpengaruh signifikan terhadap belanja daerah seluruh kabupaten/kota di Sulawesi.

scholarly journals ANALISIS KEMANDIRIAN DAN EFISIENSI BELANJA DAERAH PERBANDINGAN ANTARA SULAWESI TENGGARA DAN SULAWESI TENGAH

2018 ◽  
Vol 6 (2) ◽  
pp. 71
Author(s):  
Muhamad Armawaddin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Secondary Data ◽  
City Government ◽  
Flypaper Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Central Sulawesi ◽  
Observation Period

This study aims to determine the phenomenon of Flypapper Effect on the regional expenditure of regencies / cities in the Provinces of Southeast Sulawesi and Central Sulawesi. This study uses secondary data by observing PAD data, DAU and District / Municipality Expenditure in Southeast Sulawesi and Central Sulawesi during the period 2016-2017. Data analysis used is panel data regression analysis. The results showed that in the period 2016-2017 Flypaper Effect was detected at regional expenditures of regencies / cities in Southeast Sulawesi and Central Sulawesi indicating that in the observation period of Regency / City Government in Southeast Sulawesi and Central Sulawesi there was an inefficient use of regional expenditure funds in proportion which is relatively different. Development financing in the provinces of Southeast Sulawesi and Central Sulawesi is still dependent on transfer funds with Central Sulawesi Province relatively more independent than Southeast Sulawesi. The result of the research is proved in the period 2016-2017 that partially and simultaneously, PAD and DAU have significant influence to the regional expenditure in the Regency and City in Central Sulawesi Province. While in Southeast Sulawesi only DAU has a significant effect on regional expenditure in the same period of observation

scholarly journals DAMPAK KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 2 (2) ◽  
pp. 01-13
Author(s):  
Wahyudi Wahyudi ◽  
Suriyanti Suriyanti
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Statistical Techniques ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Impact

This study aims to determine the Impact of CR, DER, and ROA on Stock Return. The research uses a theory/concept base, supported by previous studies which have similarities in variables. The object of this research is the Cosmetic Company which is listed on the Indonesia Stock Exchange. The type of data used is secondary data. Using descriptive statistical techniques and panel data regression assisted by Eviews 10.0 for data analysis. The results found that CR has a negative and significant effect on Stock Return, DER has a positive and not significant effect on Stock Return. ROA has a positive and not significant effect on Stock Return.

scholarly journals Pemodelan Kasus DBD di Provinsi Jawa Timur dengan Metode Data Panel

2019 ◽  
Vol 8 (2) ◽  
pp. 101
Author(s):  
Annisa Dwinda Shafira
Keyword(s):  
Panel Data ◽  
Population Density ◽  
Time Series Data ◽  
Secondary Data ◽  
Series Data ◽  
Panel Regression ◽  
Affecting Factors ◽  
Factors Affecting ◽  
Panel Data Regression ◽  
Data Regression

The combination of panel data regression consist of time series data, it was collected based on a characteristic at a certain time (cross section). This research aimed to analyze the affecting factors and dominant factors of Dengue Hemoragic Fever (DHF) cases in East Java using panel data regression. This research uses secondary data published by the East Java Provincial Health Office, namely the Health Profile and the East Java Provincial Statistics Agency such as documents of each Districts/City in Numbers of East Java on 2014––2017 using total research population that were collected in all districts/cities in East Java Province. The data of new cases of DHF and factors affecting the incidence of DHF including clean and healthy living behavior in the household, poverty, population density, rainfall in East Java on 2014––2017. Panel regression analysis is used to determine the best model of the CEM, FEM and REM using Chow test, Hausman test and Langrange Multiplier test. Based on the results, the best model of panel regression is FEM with affecting variables such as poverty, population density, and rainfall.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

scholarly journals EXAMINATION OF THE EFFECT OF LOGISTICS FUNCTIONS ON FINANCIAL PERFORMANCE OF ORGANIZATION

2021 ◽  
Vol 8 (3) ◽  
pp. 18-26
Author(s):  
Boye AYANTOYINBO ◽  
Adeolu GBADEGESIN
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Financial Performance ◽  
Performance Indicators ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Subject ◽  
Logistic Functions

The contributions of logistics functions to the performance of an organization have been the subject of research over the years. Thus, this present study further examined the effect of outbound logistics functions on financial performance of quoted manufacturing companies in Nigeria. Panel data regression analysis was employed to test the effect of logistics functions on financial performance of the selected companies over a period of five years (2015-2019). Logistic functions costs and financial performance indicators were extracted from secondary data.  The findings of the study showed that logistics function has a positive and significant effect on financial performance of manufacturing companies in Nigeria. Therefore, the companies are implored to pay more attention to logistics functions when aiming at a better financial performance.

scholarly journals THE Determinant of Dividend Policy on Manufacturing Companies Listed on BEI

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Dahlia Br Pinem ◽  
Azzahra Meirizqi Louisa Tindangen ◽  
P. Dewi Cahyani
Keyword(s):  
Panel Data ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Test Results ◽  
Manufacturing Companies ◽  
Data Types ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression

This research belong to determine the factors that influence dividend policy on manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses dividend policy as the dependent variable. Meanwhile the independent variables in this study are profitability, and leverage. This is a quantitative study using secondary data types and panel data regression analysis as a method of analysis. The population in this study was 669 companies that were listed on the IDX. Samples were selected by means of purposive sampling methods which included 39 manufacturing companies in the 2016- 2018 period. Panel data regression test results with a significance level of 0.05 had explained that profitability has a significant effect on dividend policy, and leverage has no significant effect effect on dividend policy.

scholarly journals Pengaruh Pendidikan, Pengangguran, dan Kemiskinan terhadap Ketimpangan Pendapatan di Indonesia

2019 ◽  
Vol 8 (3) ◽  
pp. 250
Author(s):  
Hindun Hindun ◽  
Ady Soejoto ◽  
Hariyati Hariyati
Keyword(s):  
Data Analysis ◽  
Income Inequality ◽  
Random Effect ◽  
Random Effect Model ◽  
Secondary Data ◽  
Ministry Of Education ◽  
Effect Model ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

This research aims to analyze the effect of education, unemployment, and poverty on income inequality in Indonesia, both partially and simultaneously. This research uses secondary data with a quantitative approach. The type of research used is the type of associative research. The variables in this study are education, unemployment, poverty, and income inequality — data source from BPS and the Ministry of Education and Culture. The data analysis technique used is panel data regression analysis with cross-section 34 provinces and time series for 2015-2018. The results of the research obtained the random effect model, the best models. The results of data analysis show that education and poverty had a partial effect on income inequality in Indonesia, while unemployment had not to affect income inequality. Simultaneously, education, unemployment, and poverty affect income inequality in Indonesia. However, education, unemployment, and poverty can only explain 22.37% of the effect on income inequality in Indonesia. The rest is influenced by factors outside the model.

scholarly journals PERAN PROFITABILITAS DALAM MEMODERASI INVESTASI, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 5 (1) ◽  
pp. 69
Author(s):  
Andi Prayitno ◽  
Naz'aina Naz'aina ◽  
Sapna Biby
Keyword(s):  
Panel Data ◽  
Financial Services ◽  
Firm Value ◽  
Dividend Policy ◽  
Secondary Data ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Report Data ◽  
Positive Effect

 ABSTRACT This study aimed to examin the effect of investment, leverage and dividend policy on firm value with profitability as a moderator in Non-Financial Services Companies in Indonesia during the 2014-2018 period. The number of samples in this study were 20 Non-Financial Services Companies that Paid dividend regularly during 2014-2018. The type of data was secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method was Panel Data Regression. The results of this study found that leverage and profitability had a positive effect on firm value, where investment and dividend policy did not effect significantly on firm value, and profitability was able to moderate the effect of leverage on firm value, but was unable to moderate the effect of investment and dividend policy on firm value Keywords: investment, leverage, dividend policy, profitability and firm value 

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