scholarly journals The Effect of Managerial Ability and Tone of Earnings Announcements towards Market Reactions

2020 ◽  
Vol 22 (1) ◽  
pp. 10-17
Author(s):  
Zaenal Fanani ◽  
Zakiyyah Riris Merbaka
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Announcements ◽  
Manufacturing Companies ◽  
Managerial Ability ◽  
Control Variables ◽  
Market Reactions ◽  
Purposive Sampling ◽  
Study Population

This study aims to examine and analyse the effect of Managerial Ability, Tone of Earnings Announcements, and Market Reactions. Using Return on Asset and Firm Size as control variables. In this study population taken is manufacturing companies that are listed on the Indonesia Stock Exchange during the year 2015-2016. Based on the population criteria set, the sampling method is purposive sampling. The sa

scholarly journals Pengaruh Em, Size, Roe Dan Lev Terhadap Dpr Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016

2018 ◽  
Vol 23 (2) ◽  
Author(s):  
Rini Tri Hastuti
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Purposive Sampling

The purpose of this research is to examine the effect ofearnings management, firm size, return on equity and dividend payoutratio on manufacturing companies listed in the Indonesian Stock Exchange in 2014-2016.The sample was determined by purposive sampling method. The research conducted by taking 117 manufacturing companies. The result of this research showed that earnings management and firm size have no significant effect on dividend payoutratio, while return on equity and leverage have significant effect on dividend payoutratio.

scholarly journals The Effect of Financial Performance and Sales Growth on Dividend Policy with Firm Size as Moderating Variable in Automotive Sub-Sector Manufacturing Companies Listed on the IDX in 2016-2019

2021 ◽  
Vol 8 (7) ◽  
pp. 258-266
Author(s):  
Taufiqurrahman . ◽  
Erlina . ◽  
Khaira Amalia Fachrudin
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Automotive Sector ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of financial performance and sales growth on dividend policy with firm size as a moderating variable in automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. This research was conducted based on information obtained on the Indonesia Stock Exchange. This research uses the purposive sampling method. The population in this study is the automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019, with a sample of 13 companies. The analysis technique used is by using software views. The results of this study indicate that Liquidity (CR) and Leverage (DER) have a significant effect on dividend policy while the variables Profitability (ROA), Leverage (DER), Activity (TATO), Growth, and Sales Growth have no significant effect on Dividend Policy in Automotive Sub-Sector Manufacturing Companies Listed on the IDX. The results of this study also show that Firm size can moderate Profitability (ROA), Leverage (DER), and Activity (TATO) on Dividend Policy. However, Firm size cannot moderate Liquidity (CR), Growth, and Sales Growth on Dividend Policy in the sub automotive sector listed on the Indonesia Stock Exchange. Keywords: Liquidity (CR), Profitability (ROA), Leverage (DER), Activity (TATO), Growth, Sales Growth, Dividend Policy (DPR), Firm Size.

scholarly journals Pengaruh Likuiditas, Solvabilitas, Firm Size, Dan Firm Growth Terhadap Profitabilitas

2021 ◽  
Vol 3 (2) ◽  
pp. 443
Author(s):  
Rahel Julietha ◽  
Khairina Natsir
Keyword(s):  
Data Processing ◽  
Firm Size ◽  
Consumer Goods ◽  
Firm Growth ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to examine the influence of liquidity, solvability, firm size, and firm growth on profitability on manufacturing companies in sector of consumer goods listed in Indonesia Stock Exchange in the period 2015-2019. This study used 42 samples of manufacturing companies in the consumer goods industrial through purposive sampling method. Data were accessed through the firm’s website, www.idx.co.id and www.idnfinancial.com. Data processing using software E-views11. The result of this study shows that Firm Size has a positive significant effect on profitability. Meanwhile, Liquidity, Solvability, and Firm Growth have a negetive no significant effect on profitability. Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas, solvabilitas, firm size, dan firm growth terhadap profitabilitas perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Penelitian ini menggunakan 42 sampel perusahaan consumer goods melalui metode pemilihan purposive sampling. Data perusahaan diakses melalui website perusahaan, www.idx.co.id serta www.idnfinancials.com. Pengolahan data mengunakan software Eviews11. Hasil dari penelitian menunjukan bahwa Firm Size berpengaruh positif signifikan terhadap profitabilitas. Sedangkan Likuiditas, Solvabilitas, dan Firm Growth menunjukan pengaruh negatif yang tidak signifikan terhadap profitabilitas.

scholarly journals Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Consumer Goods

2021 ◽  
Vol 3 (1) ◽  
pp. 226
Author(s):  
Kevin Petersen ◽  
Kartika Nuringsih
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Firm Value ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Purposive Sampling

The purpose of this study is to determine and analyzing the effect of leverage, business risk, firm size, dividend policy, and profitability on firm value in manufacturing companies consumer goods sector listed on Indonesia Stock Exchange in 2016-2019 period. Number of samples are 18 samples by purposive sampling method. Data were collected through Indonesia Stock Exchange official website, which are www.idx.co.id and www.idnfinancials.com. Data were processed by using Eviews 10 software. The results in this study show that leverage and firm size have a negative and significant effect on firm value. Profitability has a positive and significant effect on firm value. While, business risk and dividend policy have no significant effect on firm value.Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh leverage, business risk, firm size, kebijakan dividen, dan profitabilitas terhadap nilai perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel penelitian ini adalah sebanyak 18 sampel yang dipilih melalui metode purposive sampling. Data perusahaan untuk pemilihan sampel diambil dari website resmi Bursa Efek Indonesia, yaitu www.idx.co.id dan www.idnfinacials.com. Pengolahan data dilakukan dengan menggunakan software Eviews 10. Hasil penelitian ini menunjukkan bahwa leverage dan firm size memiliki pengaruh yang negatif dan signifikan terhadap nilai perusahaan. Profitabilitas memiliki pengaruh yang positif dan signifikan terhadap nilai perusahaan. Sedangkan, business risk dan kebijakan dividen tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan.

FAKTOR DETERMINAN PEMBENTUK STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FARMASI PERIODE 2012 - 2016

2017 ◽  
Vol 2 ◽  
pp. 241-250
Author(s):  
Neng Ria Kanita ◽  
Hendryadi Hendryadi
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Pharmaceutical Manufacturing ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Partial Effects

This study aims to examine the simultaneous and partial effects of profitability, liquidity, and firm size on capital structure. The sample is 10 pharmaceutical manufacturing companies listed in Indonesia Stock Exchange period 2012-2016, using purposive sampling. The technique of analysis used is panel data regression (pooled regression). The results showed that the selected model is the fixed effect. Simultaneously NPM, CR, and Firm Size have a significant effect on capital structure. Partially NPM has a negative and significant effect on capital structure. CR partially have a negative and not significant effect on capital structure. Partially Firm Size have a positive and significant effect on capital structure. Variables that have a significant effect on capital structure are NPM and Firm Size. While CR does not significantly affect the capital structure. Keywords: Capital Structure, Profitability, Liquidity, Firm Size

Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 – 2019

2021 ◽  
Vol 11 (1) ◽  
pp. 1-14
Author(s):  
Ananda Rama Dhani ◽  
Nolla Puspita Dewi
Keyword(s):  
Cash Flow ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

scholarly journals The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

2021 ◽  
Vol 6 (2) ◽  
pp. 100-106
Author(s):  
Ira Septriana ◽  
Hermawan Triyono ◽  
Agung Prajanto
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Litigation Risk ◽  
Test Results ◽  
Manufacturing Companies ◽  
Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies.  Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk 

scholarly journals KEBIJAKAN PEMBAGIAN DIVIDEN KAS DI PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN

2021 ◽  
Vol 7 (2) ◽  
pp. 175-186
Author(s):  
Rochman Marota ◽  
Vinna Oktaviani ◽  
Amelia Rahmi
Keyword(s):  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Net Income ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set ◽  
Operating Cash Flow ◽  
Retail Trading

ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh laba bersih, arus kas operasi, investment opportunity set, dan firm size terhadap dividen kas. Penelitian ini dilakukan pada perusahaan sub perdagangan eceran yang terdaftar di Bursa Efek Indonesia periode 2015–2019. Sampel terdiri dari lima perusahaan yang dipilih dengan menggunakan metode purposive sampling. Penelitian ini menggunakan uji regresi linear berganda untuk menguji hipotesis. Hasil pengujian menunjukkan bahwa laba bersih berpengaruh positif terhadap dividen kas, sedangkan arus kas operasi, investment opportunity set, dan firm size tidak berpengaruh. Hal ini dapat menjadi perhatian bagi perusahaan untuk terus meningkatkan kinerja perusahaan dalam menghasilkan laba bersih. Dengan laba yang tinggi, para investor akan lebih tertarik untuk menginvestasikan dananya. ABSTRACTThe purpose of this study is to analyze the effect of net income, operating cash flow, investment opportunity set, and firm size on cash dividends. This research was conducted on sub-retail trading companies listed on the Indonesia Stock Exchange for the 2015–2019 period. The sample consists of five companies, selected using the purposive sampling method. It uses multiple linear regression to test the hypotheses. Results show that net income affects positively cash dividends. While cash flow, investment opportunity set, and firm size does not affect cash dividends. This can be a concern for the company to continue to improve the company's performance in generating net income. With high profits, investors will be more interested in investing their funds.

scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals Analisis Profitabilitas, Ukuran Perusahaan, Struktur Aset, Likuiditas, dan Risiko Bisnis terhadap Struktur Modal Perusahaan Manufaktur di Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 282-291
Author(s):  
Velda Lianto ◽  
Annisa Nauli Sinaga ◽  
Elvi Susanti ◽  
Christina Yaputra ◽  
Veronica Veronica
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Purposive Sampling ◽  
The Capital Structure

Capital structure reflects the extent to which companies can manage existing capital to generate profits. The purpose of this research is to examine and analyze the influence of variables of profitability, firm size, asset structure, liquidity, and business risk on the capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in the period of 2015 - 2018. The sampling technique uses purposive sampling by determining 3 criteria. From total of 155 companies, only 69 companies were sampled. The result of this research indicate that profitability has a positive and significant effect on capital structure, firm size has a positive and no significant effect on capital structure, asset structure has no effect and no significant on capital structure, liquidity and business risk have a negative and significant effect on capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in the periode of 2015 -  2018. Keywords: Profitability, Firm Size, Asset Structure, Liquidity, Business Risk and Capital Structure

Sign in / Sign up

Export Citation Format

Share Document