bluuebunny/crossref_metadata_2025 huggingface dataset:
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen
Authors: Sufiyati Aryanti Dirganingsih,
Published: April 2022

This study aims to prove empirically the influence of profitability, liquidity, leverage, firm size and growth towards dividend policy in property, real estate and building construction company listed in Indonesian Exchange Stock (IDX) in 2016-2018. This study uses 23 company samples from 58 company data that were selected using purposive sampling technique. The results that obtained from this study are probability partially have a negative and significant effect towards dividend policy, liquidity partially have a positive and significant effect towards dividend policy, whereas leverage, firm size and growth partially doesn’t have a significant effect towards dividend policy.
Pengaruh Inflasi, Pertumbuhan Ekonomi Dan Jumlah Uang Beredar Terhadap Harga Saham Perusahaan
Authors: Jamaludin Iskak Adrian Iswara,
Published: April 2022

The purpose of this study was to determine the effect of inflation, economic growth and the money supply on the stock prices of companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. This study uses 36 consumer \goods sector companies that have been selected using purposive sampling techniques for 4 years and processed with Eviews 10. The results show that inflation and the money supply have no significant effect on stock prices, while economic growth has a significant effect on stock prices. Based on the results of simultaneous tests show that inflation, economic growth and the money supply simultaneously have a significant effect on stock prices.
Pengaruh Pertumbuhan Penjualan, Profitabilitas, Struktur Aktiva, Ukuran, Dan Likuiditas Terhadap Struktur Modal
Authors: Yanti Alfon,
Published: April 2022

This study discusses to analyze and analyze the effect of growth, profitability, asset structure, firm size, and liquidity on capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The purposive method used in determining samples with several criteria was obtained by 65 samples of manufacturing companies and using linear multiple regression analysis. The results showed that growth, profitability, asset structure, and firm size had no significant effect on capital structure while liquidity had a positive and significant effect on capital structure.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Periode 2016-2018
Authors: Merry Susanti Novita Dewi Parlindungan,
Published: April 2022

The purpose of this study is examine growth, capital structure, profitability, firm size and liquidity affect on Firm Value of Manufacturing Companies listed in Indonesia Stock Exchange during 2016-2018. The number of the samples used amount to 53 companies by using purposive sampling method. Panel data were used in this study and analysed using Eviews 9.0. The results of this study are firm growth, capital structure, profitability, firm size and liquidity have no effect on firm value.
Pengaruh Gcg Terhadap Corporate Value Serta Stock Return Dan Fiper Sebagai Moderasi
Authors: Linda Santioso Fernandi,
Published: April 2022

The purpose of this study was to analyze the application of good corporate governance to corporate value with stock return and financial performance as a moderating variable. The sample in this study amounted to 177 companies from 93 companies listed on the Indonesia Stock Exchange for the 2017-2019 period, using purposive sampling techniques and processed using the E-Views 9. Program. The results showed that good corporate governance was positive and significant to the company's value. Hypothesis testing results indicate that stock returns are not able to moderate the effect of good corporate governance on firm value, while financial performance is able to moderate the effect of good corporate governance on firm value.
Reaksi Pasar Modal Terhadap Bencana Banjir Di Indonesia Pada Awal Tahun 2020
Authors: Hendro Lukman Kevin Candra Mulyana,
Published: April 2022

The purpose of research is to examine of whether the flood disaster which attacks Indonesian in early 2020 can effected the Indonesian capital market. The independent variable are abnormal return stock. The samples used were 33 samples taken from shares of consumer goods, general insurance, and pharmaceutical companies listed on the IDX .Statistical Package for the Social Sciences (SPSS) ver. 25 are used to analyze data. This research is using event study method. The results show that there is no significant difference on the average of the abnormal return on the stock that afoot on the sector of consumer goods, general insurance, and pharmaceutical companies before and after the flood disaster in early 2020. The implication of this research is that investors should look at events that are happening that can affect stock prices.
Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Thio Lie Sha Brigitte Angeline,
Published: April 2022

The purpose of this research is to analyze dividend, asset structure, corporate size, liquidity, trading growth, and corporate risk which affecting capital structure at manufacturing company listed in Indonesia Stock Exchange for the period 2015-2018. The research samples uses secondary data and using purpose sampling method so there is 180 data manufacturing companies are used in this study. Data processing techniques using SPSS 26. The results of F test shows dividend, asset structure, corporate size, liquidity, trading growth, and corporate risk has significant effect on capital structure. t test results shows that dividend, asset structure, corporate size, and liquidity has no significant effect on capital structure while corporate risk has a significant positive effect on capital structure and trading growth has a significant negative effect on capital structure.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan
Authors: Agustin Ekadjaja David Holyfil,
Published: April 2022

The purpose of this study was to analyze the effect of profitability, liquidity, firm size and corporate social responsibility on firm value on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses 70 manufacturing companies that have been selected through a purposive sampling method with a total of 210 data for three years. The data used are secondary data in the form of financial statements which ends on 31 December ended period. Procesing data in this study using software Eviews version 10.0. The results of the study shows that profiability have a negative effect on firm value. Nonetheless, liquidity, firm size, and corporate social responsibility doesn’t have any impact on firm value.
Faktor-Faktor Yang Berpengaruh Terhadap Tingkat Pengungkapan Risiko Pada Perusahaan Perbankan
Authors: Liana Susanto Hanny,
Published: April 2022

This research was conducted with the aim of obtaining empirical evidence regarding the effect of profitability, leverage, and company size on the level of risk disclosure in banking companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. This research was conducted using panel data and the method used in testing the hypothesis was the multiple linear regression method. The sample selection technique used was purposive sampling technique using 27 banking companies as research samples. The data used in this study are secondary data in the form of financial statements. The results of this study indicate that only firm size has a positive effect on the level of risk disclosure, while profitability and leverage have no effect on the level of risk disclosure.
Pengaruh Leverage, Capital Expenditure, Dan Net Working Capital Terhadapcash Holding Perusahaan
Authors: Susanto Salim Agata Lin Teresa Dena Kudu,
Published: April 2022

This research aims to prove empirically the influence of leverage, capital expenditure, and net working capital toward cash holding in the manufacturing company listed in Indonesian Exchange stock (IDX) in 2016-2018. This research uses 62 samples of manufacturing companies selected using purposive sampling method with a three - year period. Data uses in this research is a secondary data. The data processing in this study uses the program Eviews version 11.0. The test result of F shows that the leverage, capital expenditure, and net working capital have significant effect towards cash holding together. T test result shows that leverage and capital expenditure do not have a significant effect on cash holding while the net working capital have positive significant effect towards cash holding.
Faktor-Faktor Yang Memengaruhi Profitabilitas Perusahaan Manufaktur
Authors: Sofia Prima Dewi Frederick,
Published: April 2022

The purpose of this study is to examine the effect of sales growth, firm size, liquidity, capital structure, and working capital on profitability on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses secondary data in the form of financial statements which ends on 31 December ended period which was tested using Eviews Software version 11.0 SV. This study uses 31 manufacturing companies that have been selected through a purposive sampling method with a total of 93 data for three years. The results of the research showed that capital structure has negative effects to the profitability, while sales growth, firm size,, liquidity, and working capital have no effect to the profitability.
Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Property Dan Real Estate
Authors: Jamaludin Iskak Christian,
Published: April 2022

The purpose of this study is to determine the effect of independent variables consisting of leverage, profitability, sales growth, company size, and capital intensity on dependent variable tax avoidance. The sample used in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The method for sampling is purposive sampling in order to obtain 38 companies. Data processing for this research used EViews 10 software. Tests used to obtain the model are Chow test and Hausman test. The best model used after conducting the test is Random Effect Model (REM). So the results of this research is leverage and profitability affect tax avoidance, while sales growth, company size, and capital intensity do not affect tax avoidance.
Pengaruh Profitability, Leverage, Dan Corporate Governance Terhadap Tax Avoidance
Authors: Jamaludin Iskak Thomas Felix,
Published: April 2022

The purpose of this study was to examine the analysis of the effect of profitability, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples were selected using a purposive sampling method collected by 87 companies. Data processing techniques using the application program E-views version 10 and Microsoft Excel 2016. The results of this study indicate that profitability has no effect on tax avoidance, while leverage has a positive effect on tax avoidance and corporate governance has a positive effect on tax avoidance.
Analisis Pajak Penghasilan Badan Terutang Pada PT. XXX Tahun 2018
Authors: Syanti Dewi Fransiska, Purnamawati Helen Widjaja,
Published: April 2022

The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018. The subject of this research is PT. XXX. The method used in this research is descriptive method.  Data collected by observation and interview. The result shows that there were some mistakes made by PT. XXX in making fiscal financial statement, so that the calculation of corporate income tax becomes incorrect.
Pengaruh Usia, Pendidikan, Tingkat Pendapatan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak
Authors: Vidyarto Nugroho Florientina,
Published: April 2022

The purpose of this research is to examine the effect of age, education level, income level, and tax penalties on Micro, Small, and Medium Enterprises (UMKM) taxpayer compliance in Tanah Abang Market. UMKM have a big influence on state of tax revenues. Therefore, taxpayers who carry out business activities in Tanah Abang Market are expected to carry out their tax obligations properly and correctly. The variables examined in this study were age (USA), education level (PND), income level (PDT), and tax penalties (SANK) for tax compliance (KEP). Sampling was done by purposive sampling with 95 respondents. This research used SPSS Statistics ver. 25. t-test results indicate that the independent variables USA and PND have no influence on the dependent variable KEP. Meanwhile, independent variables PDT and SANK have an influence on the dependent variable KEP. F test results indicate that the independent variables USA, PND, PDT, and SANK simultaneously have an influence on the dependent variable KEP.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Non Keuangan
Authors: Elizabeth Sugiarto Dermawan Cicilia Olivia,
Published: April 2022

The research was conducted with the purpose of examining the factors that affect firm value of non financial sector companies listed on Indonesia Stock Exchange (IDX) within the period of 2016-2018. This study uses the data of financial statements published on the IDX’s official website (www.idx.co.id). The research method employed in this research is the purposive sampling technique with a total of 142 samples of non financial sector companies. This study uses a quantitive approach. The processing and testing the data was done using SPSS 23 software. The results of this study indicate that profitability has a positive and significant effect on firm value. Institusional ownership, capital structure, and company growth have a significant negative effect on firm value.
Pengaruh Profitabilitas, Kebijakan Hutang, Ukuran Perusahaan, Pertumbuhan Penjualan Terhadap Praktik Penghindaran Pajak
Authors: Augustpaosa Nariman Winda,
Published: April 2022

This study aims to study the effect of profitability, debt policy, company size and sales growth on tax avoidance practices on manufacturing companies listed on the IDX in 2017 - 2019. This study uses data from 50 manufacturing companies involved on the IDX in 2017-2019. The regression used to test the research hypothesis is panel data regression. Therefore, before testing hypotheses, classical assumptions are tested. The results showed that profits and total positive assets were significant to the practice of tax avoidance. While debt policy and sales growth have a significant negative effect on tax avoidance practice.
Pengaruh Ceo Characteristics Terhadap Firm Performance Dengan Capital Structure Sebagai Variabel Mediasi
Authors: Tony Sudirgo Maitriwira,
Published: April 2022

The purpose of this study was to determine the effect of CEO Duality, CEO of Gender, CEO of Age on Firm performance and how Capital Structure can mediate the influence of CEO Duality, CEO of Gender, CEO of Age on Firm performance. The samples of this study were 270 samples from 90 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period, using panel data regression methods and processed using the E-Views 9. Program. The results of this study showed ceo duality had a significant negative effect on capital structure whereas ceo gender has no effect, and ceo age has a significant positive effect on capital structure, capital structure has a significant positive effect on firm performance, capital structure mediates the effect of ceo duality on firm performance, capital structure does not mediate the effect of ceo gender and ceo age on firm performance.
Pengaruh Pofitability, Liquidity, Sales Growth, Dan Asset Structure Terhadap Capital Structure
Authors: Rosmita Rasyid Albertus Giovanni,
Published: April 2022

The purpose of this research is to show empirically the influence of profitability, liquidity, sales growth, and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. The technique of sample selection is using purposive sampling method and obtained a sample of 69 manufacturing companies. The results of the study stated that liquidity and asset structure negatively affect capital structure. While profitability and sales growth has no effect on capital structure.
Pengaruh Mediasi Dividend Payout Dalam Hubungan Internal Governance Terhadap Free Cash Flow
Authors: Elsa Imelda Rosemary Desiree,
Published: April 2022

The purpose of this study is to obtain empirical evidence about the mediation effect of dividend payout on the relationship between internal governance and free cash flow on the manufacturing firms listed on the Indonesia Stock Exchange during 2016 – 2018 period. The research design used to test the direct and indirect effect of independent variables on the dependent variable through the mediating variable is a descriptive study with a purposive sampling method, amounted to 109 companies. Furthermore, the hypothesis testing is done by panel data regression model. For processing the data, this study used EViews 10 software. The results show that there are no significant effects on the impact of each board size, CEO duality, board independence, and managerial ownership to firm’s free cash flow, there’s a negative and significant effect on the impact of dividend payout on firm’s free cash flow, and there are no mediating effects of dividend payout on the impact of each board size, CEO duality, board independence, and managerial ownership to firm’s free cash flow.
Faktor- Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Property Dan Real Estate
Authors: Sufiyati Yuliati,
Published: April 2022

The purpose of this study aims to determine and analyze the influence of profitability, firm size, leverage, net working capital and growth opportunity on cash holding. The research method used was purposive sampling with a total sample of 47 companies listed on the Indonesian Stock Exchange (IDX). This research was conducted using observational years namely 2016-2018. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. The results of the study show that profitability, leverage have no significant positive effect on cash holding, while firm size, net working capital has a significant positive effect on cash holding and growth opportunity has a significant negative effect on cash holding.
Pengaruh Pajak, Ukuran Perusahaan, Profitabilitas, Dan Exchange Rate Terhadap Transfer Pricing
Authors: Linda Santioso Muthia Adelia,
Published: April 2022

The purpose of this research is to find out and obtain empirical evidence about the effect of tax, firm size, profitability, and exchange rate on transfer pricing of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. This research the samples used 68 samples of manufacturing companies have been selected using purposive sampling method. Data processed with SPSS version 23 using logistic regression analysis. Research data using financial statements accessed through the official website of the IDX www.idx.ac.id. The result of this research showed that tax has a significant negative effect on transfer pricing, while firm size, profitability, and exchange rate have no significant effect on transfer pricing.
Faktor-Faktor Yang Memengaruhi Firm Performance Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Yanti Joshua Leonardo Ibrahim,
Published: April 2022

This study aims to examine the effect of board independence, firm size, leverage, and managerial ownership on firm performance listed on the Indonesia Stock Exchange in the 2016-2018 period. Samples were selected using a simple sampling method collected by 72 companies. Data processing techniques using multiple regression analysis what is helped by the SPSS program (Statistical Product and Service Solution) for Windows released 25. Testing of existing hypotheses using multiple linear and IBM SPSS Statistics version 25 software in data management. The results of this study indicate that partially board independence, firm size, leverage have a significant effect on firm performance, while managerial ownership has no significant relationship on firm performance. But simultaneously, this study shows that board independence, firm size, leverage, and managerial ownership have a significant effect on firm performance.
Pengaruh Struktur Modal, Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Jonnardi Monica Yuliani,
Published: April 2022

The purpose of this research is to examine the influence of capital structure, profitability, liquidity, and firm size on firm value of manufacturing companies listed on Indonesia Stock Exchange for the period 2014-2018. Based on criteria by using purposive sampling method, 62 manufacturing companies listed on Indonesia Stock Exchange are selected. Multiple linear regression analysis is used as the method of analysis assisted by Eviews 9 program.  The results of this study shows that there is a significant effect between capital structure, profitability, liquidity, and firm size with firm value simultaneously. Capital structure partially has no significant effect on firm value while liquidity and firm size have a negative and significant effect on firm value and profitability has a positive and significant effect on firm value.
Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Indeks Lq45 Di BEI
Authors: Rini Tri Hastuti Melvin Herlambang,
Published: April 2022

This research was conducted to analyze the effect of profitability, liquidity, leverage, and size of Public Accountant to audit report lag on LQ45 Index companies listed in Indonesia Stock Exchange period 2017-2019. The technique used in this research for determining the research sample was purposive sampling. The number of research sample is 27 companies from 32 companies registered as LQ45 Index companies. This research was using quantitative approach. Data analysis method used in this research is multiple linear regression analysis. The result showed that in simultaneously profitability, liquidity, leverage, and size of Public Accountant has a significant effect on audit report lag. Meanwhile, the result of partial research shows that leverage has a negative and significant effect on audit report lag. Profitability, liquidity, and size of Public Accountant has a negative and insignificant effect on audit report lag.
Audit Delay: Firm Size, Solvability, And Profitability
Authors: Jonnardi Kenneth Davin H,
Published: April 2022

The purpose of this research is to determine the effect of firm size, solvability, and profitability on audit delay on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The independent variables in this research are firm size, solvability, and profitability. While the dependent variable is audit delay. The population of this research is 33 companies each year from manufacturing companies listed at Indonesia Stock Exchange in 2014-2018. The sampling method is by purposive sampling. In addition, the data analysis method used is analysis regression and descriptive statistics. The result of this research indicates that the firm size and profitability affect audit delay. While solvability has no effect on audit delay.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Herlin Tundjung Desya Refa Winatama,
Published: April 2022

The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity, capital structure, and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This study uses 63 manufacturing companies that have been selected using a purposive sampling method with a total of 189 data for three years. The data processing of this research uses Eviews software version 10. The results of this study indicate that company size has a significant negative effect on firm value. However, other variables, namely profitability, liquidity and capital structure, did not significantly influence the value of the company.
Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Ardiansyah Elbert Wiratama,
Published: April 2022

The purpose of this research is to find the influence that firm size, leverage, and cash flow have on cash holding in manufacturing companies listed on the Indonesia Stock Exchange. This study used a purposive sampling technique with 75 samples of manufacturing companies in Indonesia for 3 years from 2016-2018. Processing and testing of the research model and variable in this study is using Eviews version 10. The results of the study state that firm size and leverage do not have an influence on cash holding while cash flow has a positive influence on cash holding.
Pengaruh Firm Characteristics Dan Corporate Governance Terhadap Real Earnings Management
Authors: Linda Santioso Jeremy Gracias Vinchen,
Published: April 2022

This study aims to examine the effect of firm characteristics and governance on real earnings management. The dependent variable used is firm size, profitability, leverage, audit committee meetings, and board size. The independent variable is real earnings management, as measured by Roychowdhury (2006) and Al-Haddad & Whittington (2018). The research method uses multiple regression analysis. The research sample used 47 manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018 which were selected using purposive sampling. The research findings show that leverage has a positive effect and other variables have no effect.
Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Struktur Modal
Authors: Liana Susanto Ivandi Taslim,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effect of profitability, liquidity, and firm size on capital structure of property & real estate companies listed on the Indonesian Stock Exchange for the period of 2016-2018. This research used 35 samples of property & real estate companies that have been selected previously using purposive sampling method for three years. This research data was processed using IBM SPSS 25. The result of this research shows that liquidity has a significant negative effect on capital structure and firm size has a significant positive effect on capital structure, while profitability does not has no effect on capital structure.
Pengaruh Independensi, Skeptisisme, Dan Gender Terhadap Pemberian Opini Audit Melalui Pertimbangan Materialitas
Authors: Hendang Tanusdjaja Nevyra,
Published: April 2022

The purpose of this study is to examine the analysis of independence, skepticism, and gender in the precision of the provision of the auditor’s opinion and with consideration of levels at the public accounting firm in the city of Jakarta. The sampling method used is a saturated sample of 94 respondents. Analysis of hypothesis testing data using SmartPLS (Partial Least Squares) version 3.3.2 and Microsoft Excel 2010. The results of this study indicate that auditor’s independence has a positive influence on materiality considerations and skepticism has a positive influence on materiality considerations, meanwhile, gender has a negative influence on materiality considerations. On the other side, independence, skepticism, and gender have a negative effect on the accuracy of the auditor's opinion giving consideration materiality levels, and consideration of materiality as mediating variables cannot affect auditor's opinion.
Faktor-Faktor Yang Berpengaruh Terhadap Cash Holdings
Authors: Liana Susanto Sheila Marcel,
Published: April 2022

The purpose of this study is to examine the effect of firm size, leverage, net working capital and capital Expenditure on cash holdings. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research indicate that only  firm size has a negative effect, while  the other variables (leverage, net working capital and capital expenditure) have no significant effect  on cash holdings.
Pengaruh Wcm Dan Leverage Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Tahun 2017-2019
Authors: Agustin Ekadjaja Fauziah Tri Handayani,
Published: April 2022

The purpose of this research is to obtain the empirical evidence from the influence of Working Capital Management on Firm Performance with Leverage as Moderating variable. The data obtained from manufacture companies sector basic industry and chemistry listed on Indonesia Stock Exchange for the period 2017-2019. Sample was selected by using purposive sampling and slovin amounted to 59 companies. Data processing techniques using moderated regression analysis method which analyzed by SPSS 25nd version. The result of this hypothesis indicates that working capital management has a significant positive on firm performance.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur
Authors: Rosmita Rasyid Desi Sulistiawati,
Published: April 2022

The purpose of this study is to empirically examine the influence of firm size, dividend payout ratio, cash holding and board size towards income smoothing in manufacturing companies listed in Indonesia Stock Exchange (IDX) from period 2016 – 2018. This study used 62 data from manufacturing companies that have been selected using purposive sampling method with total 186 data for thress years. The data used are secondary data in form of financial statements. This research used Eviews version 10.0 software to process the data. The result of research shows that board size have positive influence towards income smoothing. Firm size, dividend payout ratio and cash holding has no significant influence towards income smoothing.
Faktor - Faktor Yang Mempengaruhi Financial Distress Perusahaan Perkebunan Yang Terdaftar Di BEI
Authors: Hendro Lukman Willy Liga,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of institutional ownership, audit committee, independent commissioner, and firm size on financial distress. This research is conducted by taking 57 samples from agricultural companies subsector plantation and listed in the IDX which announce their financial statements from 2014-2018. The sample selection technique used is purposive sampling. This research was analyzed by using the SPSS version 25 program. The results show that only audit committee variable has a negative and significant influence on financial distress, while the other variables, institutional ownership, independent commissioner, and firm size do not have a significant effect on financial distress. Audit committee and independent commissioner must pay more attention in corporate governance to detect the possibility of financial distress.
Pengaruh Female Ceo, Information Asymmetry, Dan Leverage Terhadap Earning Management
Authors: Nurainun Bangun Evelina Sofia,
Published: April 2022

The purpose of this research is to obtain information by conducting empirical testing on the influence of female CEO independent variables, Information asymmetry, and leverage on independent earnings management variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. In this study there were 59 manufacturing companies selected and used as samples by using purposive sampling as a sampling technique and testing multiple linear regression analysis. This study explains the results of testing on the variable Female CEO and Information Asymmetry with the results that show no significant effect on earnings management while the leverage variable shows a positive and significant relationship to earnings management.
Faktor-Faktor Yang Memengaruhi Cash Holding Pada Perusahaan Manufaktur
Authors: Agustin Ekadjaja Agselia,
Published: April 2022

The purpose of research is to obtain empirical evidence about the impact of profitability, firm size, leverage, and capital expenditure towards cash holding. This study used 34 manufacture companieslisted on IDX im 2016-2018 selected using purposive sampling method. The data used are secondary data in the form of financial statements. Data analysis was performed with descriptive statistics and hypothesis testing with data panel regression analysis using Eviews version 10. The results of this research are firm size has no significant effect towards cash holding , meanwhile leverage and capital expenditure has negative and significant effect towards cash holding, and for profitability it has positive and significant effect towards cash holding. For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.
Faktor-Faktor Yang Berpegaruh Terhadap Nilai Perusahaan
Authors: Thio Lie Sha Edwin Anderson,
Published: April 2022

This research aims to obtain empirical evidence on the influence of return on equity, liquidity, firm size, institutional ownership, and managerial ownership on firm value in manufacturing companies on the Indonesia Stock Exchange for the period of 2016-2018. Data used as much as 162 with purposive sampling methods, and data processors using SPSS 25. The method of analysis used is multiple linear regression. F test results show return on equity, liquidity, firm size, institutional ownership, and managerial ownership together significantly influence of the firm value. T test results show that return on equity, liquidity, firm size, and managerial ownership have a positive and significant effect on firm value. Institutional ownership has no significant effect on firm value.
Pengaruh Kesadaran Perpajakan, Sikap Rasional, Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak
Authors: Vidyarto Nugroho Livia Oktrina Tonni Soekianto,
Published: April 2022

The purpose of this study is to examine empirically about the effect of tax awareness, rational attitude, and sanctions fines on taxpayer compliance in Payakumbuh. This study uses 100 samples who has a steady income in Payakumbuh obtained by nonprobability sampling method with purposive sampling technique. Data sourced from primary data in the form of a questionnaire and processed using multiple regression analysis techniques with the SPSS 23 version program. The results of the study show that tax awareness and rational attitude have a significant positive influence on taxpayer compliance, while sanctions fines has a significant negative influence on taxpayer compliance.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Tony Sudirgo Ivana Metta Dewi,
Published: April 2022

This study has a mission to get answers to the influence of institutional ownership, managerial ownership, leverage, and company size on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Company samples used in this study with a total of 141 data in a period of 3 years and selected into 47 sample companies using sample selection techniques in the form of purposive sampling. Data processing was performed using Eviews 10. The results showed 1) institutional ownership had no negative and not significant directional effect on firm value; 2) managerial ownership has no negative and not significant directional effect on the value of the company; 3) leverage has no negative and not significant directional effect on the value of the company; and 4) company size has a positive and significant directional effect on firm value.
Pengaruh Leverage, Ukuran Perusahaan, Tangibility, Dan Likuiditas Terhadap Kinerja Perusahaan
Authors: Viriany Nicole Setiaputra,
Published: April 2022

The purpose of this research is to examine the effect of leverage, firm size, tangibility, and liquidity on firm performance of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2016-2018. The sample used is 75 companies. The results showed that leverage variable has significant positive impact on firm performance, firm size variable has insignificant negative impact on firm performance, tangibility variable has insignificant negative impact on firm performance, and liquidity variable has insignificant negative impact on firm performance.
Pengaruh Environmental Performance, Earning Persistence, Dan Economic Value Added Terhadap Firm Value
Authors: Susanto Salim Joshua Bennett Susanto,
Published: April 2022

This research aims to determine the relationship of environmental performance, earning persistence, and economic value added to firm value. The objective is to analyze the direction and influence between environmental performance, earning persistence, and economic value added to firm value. This study uses a manufacturing company listed on IDX during 2017-2019 as a population. Sample is selected by purposive sampling technique. Out of 177 manufacturing companies, there are 31 manufacturing companies that have passed the research criteria. The results of this study indicate that environmental performance has a  significant positive effect on firm value, earning persistence has a significant positive effect on firm value, and economic value added has not a significant negative effect on firm value on the manufacturing company.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Keluarga Di BEI
Authors: Henryanto Wijaya Alvin,
Published: April 2022

This study aims to obtain empirical evidence about the effect of Good Corporate Governance (GCG) on financial performance with Net Working Capital Turnover as a mediating variable on family manufacturing companies listed on the Stock Exchange in 2016-2018. The sample in this study used a purposive sampling method with a total sample of 93 data. Data processing techniques using bootstrapping with Smart PLS 3.0 software. The results of this study indicate that Good Corporate Governance does not affect the Net Working Capital Turnover. The results of this study indicate that institutional ownership, the board of commissioners, and committees have a positive influence on financial performance. This study also shows that the general meeting of shareholders and Net Working Capital Turnover has no effect on financial performance.
Peresepsi Generasi Z Terhadap Tax Compliance
Authors: Widyasari Juan Triasa Himawan,
Published: April 2022

This study has a purpose, namely to prove the influence of tax knowledge, tax awareness, and tax attitude on tax compliance studies in Generazion Z. This study uses primary data. This study took the sample using the Non-Probability Sampling method with the Accidental approach. This study was conducted on people who have ages of 17-25 years and this study was conducted at four universities in the West Jakarta area. The total sample used in this study were 150 respondents. Research data were processed using SPSS Statistics version 20. The result of this study indicate that the influence of Tax Knowledge, Tax Awareness, and Tax Attitudes have a significant positive effect on Tax Compliance
Faktor-Faktor Yang Mempengaruhi Income Smoothing Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Yanti Wilbert Jonathan Holinata,
Published: April 2022

This study aims to empirically examine the effect of company size, profitability, debt ratio, audit committee, independent commissioner, and foreign ownership in manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The sample selection technique uses a purposive sampling method with a total sample of 44 companies. Data processing was performed with EViews 10 software and with binary logistic regression. The results showed that company size has a negative and significant effect on income smoothing. While profitability, debt ratio, audit committee, independent commissioner, and foreign ownership have no significant effect on income smoothing.
Kepatuhan Wajib Pajak: Pelayanan Pajak, Pengetahuan Perpajakan, Dan Ketegasan Sanksi Pajak
Authors: Vidyarto Nugroho Denny Kurniawan,
Published: April 2022

Taxpayer compliance in paying taxes is a very important things for a country’s economic progress. If the level of awareness of tax payments is low, that’s mean progress in the economy of a country will also be hampered. Thus, the authors raise the hypothesis in this research that is the effect of tax services, tax knowledge, and tax sanction assertiveness on taxpayer compliance. This research uses explanatory research methods, and data used in this study are primary data. The data collection technique in this research was by distributing questionnaires to each respondent. The results of the data collection were processed using SPSS version 25. The result of this research indicate that Tax Services, Tax Knowledge, and Tax Sanction Assertiveness have a significant / positive effect on Taxpayer Compliance
Pengaruh Intellectual Capital Terhadap Firm Performance Dengan Knowledge Assets Sebagai Variabel Moderasi
Authors: F.X. Kurniawan Tjakrawala Hendri,
Published: April 2022

The purpose of research is to obtain empirical evidence about the impact of Intellectual Capital on Firm Performance with Knowledge Assets as a moderating variable. This study used 112 sample questionnaire data from manufacturing companies based on the purposive sampling method. The data used are primary data in the form of a questionnaire. This research uses Microsoft Office 365 software, SPSS Statistics version 21, and SmartPLS version 3.2.7 to perform data processing. The results obtained in this research are human capital, structural capital, relational capital, and knowledge assets have a significant positive effect on firm performance, while knowledge assets do not moderate the effect of human capital, structural capital, relational capital on firm performance.
Pengaruh Profitability, Liquidity, Firm Size, Dan Leverage Terhadap Cash Holding Perusahaan Manufaktur
Authors: Rosmita Rasyid Davidson,
Published: April 2022

The purpose of this research is to examine the influence of profitability, liquidity, firm size, dan leverage towards cash holding in manufacturing companies listed on Indonesia Stock Exchange in period of 2016-2018. The technique of sample selection is using purposive sampling method and the data source of this research is a secondary one and obtained a 74 sample manufacuring companies. The analytical method used in this research is a regression analysis of panel data with fixed effect model using E-Views software of version 10. The results of this research show that firm size have no effect and negative on cash holding, while profitability, liquidity, and leverage has effect and positive effect on cash holding.
Faktor-Faktor Yang Mempengaruhi Earnings Management Pada Perusahaan Manufaktur
Authors: Rosmita Rasyid Fitri Mustika Dewi,
Published: April 2022

The purpose of this study is to obtain empirical evidence about the effect profitabilitas, bonus plan, leverage, managerial ownership and firm size towards earnings management in manufacturing companies. The study was conducted with a observation of 57 manufacturing companies. The technique for data processing uses multiple linear regression analysis what was helped by SPSS. The results of this study partially show that there is a positive influence between profitabilitas and leverage on earnings management. Meanwhile there is no influence between the bonus plan, managerial ownership and company size on earnings management.
Analisis Faktor Yang Dapat Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Di BEI
Authors: Merry Susanti Angela Octavia,
Published: April 2022

The purpose of this study is to empirically examine the effect of market to book ratio, net working capital, financial leverage, profitability, capital expenditure, and size towards cash holding on manufacturing companies listed in Indonesia Stock Exchange from period 2016 – 2018. This study used 70 data from manufacturing companies that have been selected using purposive sampling method with total 210 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (E-Views) version 10 software to process the data. The result of research shows that profitability has a positive significant effect, and net working capital, capital expenditure, and size has a negative significant effect towards cash holding, while market to book ratio and financial leverage have no effect towards cash holding.
Pengaruh Variabel Pemoderasian Dalam Hubungan Financial Leverage Terhadap Dividend Payout
Authors: Elsa Imelda Nicholas Chandra,
Published: April 2022

The objective of this research is to obtain empirical evidence about the effect of financial leverage toward dividend payout moderated by business risk, firm size, growth opportunity, liquidity, profitability, tangibility, and non-debt tax shield.  This research uses secondary data. The object of this research is property and real estate companies listed in the Indonesian Stock Exchange (IDX) during the year 2016-2018. This research is conducted with 39 property and real estate companies as the sample. Furthermore, the data collection technique that is used in this research is purposive sampling in which data is processed using EVIEWS 10 program. The results of this research show that financial leverage has a significant effect toward dividend payout, firm size and profitability can moderate the positive effect of financial leverage toward dividend payout, while business risk, growth opportunity, liquidity, tangibility, and non-debt tax shield do not have significant effect toward dividend payout.
Pengaruh Intellectual Capital Terhadap Firm Performance : Government Ownership Variabel Moderasi
Authors: F.X. Kurniawan Tjakrawala Theodora Christy,
Published: April 2022

The purpose of this study is to determine the extent of the influence of intellectual capital on firm performance with goverment ownership as a moderating variable. The sampling method in this research is purposive sampling method, and get 30 total banking companies listed on the Indonesia Stock Exchange (BEI) for the period of 2013-2018. In this study using secondary data, which is processed using the program E-views 10. The results of this study indicate that intellectual capital have a significant positive effect on firm performance. Goverment ownership as a moderating variable, can moderate the effect of intellectual capital on firm performance significantly positive.
Faktor-Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Tahun 2016-2018
Authors: Djeni Indrajati Widjaja Jessica Kusuma, Elizabeth Sugiarto Dermawan,
Published: April 2022

This research was aimed to obtain empirical evidence about the effect of managerial ownership, institutional ownership, company size, and liquidity on firm performance manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. This study uses a quantitive approach. This study uses data from financial statements published on the IDX’s official website. The research technique used was purposive sampling and gathered data with total of to 36 companies. The result of this research indicates Firm Size has a positive and significant effect, meanwhile Managerial Ownership, Institutional Ownership, and Liquidity have negative effect. This study proves that simultaneously all of independent variables have a positive and significant effect on Firm Performance.