bluuebunny/crossref_metadata_2025 huggingface dataset:
Factors and Business Strategies for Making Local Products Successful: Case Study From the Developing Economy
Authors: Thuy Do Minh , Dat Pham Minh
Published: May 2024

Purpose: This study provides insights into the factors that determine the success of local products, taking the Hai Phong fish sauce industry as a typical example.
 
Theoretical framework: The research team utilized qualitative techniques, focusing on gathering and analyzing secondary data across various developing countries, with a particular emphasis on local product brands in Hai Phong City, Vietnam.
 
Results and discussion: Meticulous consideration of customer preferences and local needs is core to the success and sustainability of local products in highly competitive markets. It is concerned with preserving local culture and heritage as well as promoting ethical and sustainable values, thereby enhancing the overall impact of these products in the regional and global context. bridge. Policy implications recommend creating an enabling environment that encourages using high-quality raw materials and traditional techniques in local product development, and strategic investments in branding and marketing, while ensuring strict compliance with food safety regulations. This study has limitations, mainly related to the focus on Hai Phong fish sauce products, which may limit the generalizability of the findings.
 
Research Implications: Future research should include a broader range of products and local areas. Traditional production methods and craftsmanship are essential in product differentiation, cultural preservation, and consumer loyalty. Furthermore, appropriate packaging and branding are indispensable to attract consumer attention and communicate the value of the product. Marketing and distribution strategies enhance product visibility and consumer engagement.
 
Originality/value: Appropriate packaging and branding are indispensable to attract consumer attention and communicate the value of the product. Marketing and distribution strategies enhance product visibility and consumer engagement.
Identifying the Development Trends of Tourism Marketing Based on Media Technology in Karbala tourism Offices
Authors: Hussein Ahmed Naji , Hosseini Abolhasan , Shirkhodai Meysam , Abedin Bahareh
Published: May 2024

Objectives: The main objective of this study is to determine the modern trends of media and their impact on tourism marketing in the city of Karbala, specifically focusing on the role of tourism offices and companies. The study aims to assess the extent to which these media trends influence the operations and performance of tourism offices and companies, identifying both present and absent aspects.
 
Methods: The study conducted interviews with 15 tourist offices, including managers, experts, and employees, and distributed questionnaires to gather data. The analysis relied on the Statistical Package for the Social Sciences (SPSS) system to identify the most important modern means of tourism marketing. Additionally, a field study was conducted to examine how tourism offices and companies utilize media in their interactions with customers.
 
Results: The study found several key results: 1.Modern media trends have become integral to the operations and performance of tourism offices and companies in Karbala. 2.Social media emerged as the most prominent modern media trend in tourism marketing, surpassing other trends such as analyzing customized messages, creating content, implementing tourism marketing strategies, improving websites, collaborating with influencers, and virtual tourism. This highlights the significant role of modern media, particularly social media, in developing and marketing tourism content for Karbala.
 
Conclusion: In conclusion, the study demonstrates the vital role of modern media, especially social media, in tourism marketing for the city of Karbala. The findings underscore the importance of leveraging these media trends to enhance the visibility and attractiveness of tourism offerings. By embracing modern media strategies, tourism offices and companies can effectively engage with customers and promote Karbala as a desirable tourist destination.
PENGARUH LIKUIDITAS, LEVERAGE, FIRM SIZE, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN
Authors: Awal Sari Ayu , Viriany Viriany
Published: May 2024

In this study, the purpose is to determine the effect of liquidity, leverage, firm size, andalso capital structure on the financial performance of manufacturing companies. For the sample of this study amounted to arround 185 manufacturing companies, there is have on the Indonesia Stock Exchange (IDX) during the period of 2017-2019, and alsousing the purposvie sampling method, also with the application program named of Eviews-12. The final test result of this study indicate that liquidity and capital structurehave a significant and negative effect on financial performance. Meanwhile, leverageand firm size do not have effect on financial performance.
PENGARUH FIRM SIZE, LIQUIDITY, LEVERAGE, PROFITABILITY, DAN GROWTH TERHADAP DIVIDEND POLICY
Authors: Jecia Jessica , Sufiyati Sufiyati
Published: May 2024

The purpose of this study was to examine the effect of firm size, liquidity, leverage, profitability, and growth on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling. The sample in this study were 39 companies. This study uses multiple linear regression analysis using Eviews 12 software. The results of this study indicate that liquidity and growth have a negative and significant effect on dividend policy. While other variables, namely firm size, leverage, and profitability have a positive and insignificant effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Rahmadhani Anggita , Ardiansyah Ardiansyah
Published: May 2024

This research aims to obtain empirical facts regarding the effect of leverage, firm size, institutional ownership, and audit committee on earnings management in manufacturing companies in the basic and chemical industry sector and the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2019 period. In this research, the multiple regression model is used to test the independent variable against the dependent variable. Samples that have been selected by purposive sampling method, resulted in as many as 52 companies. The data processing in this research utilizes the Eviews 12 application and Microsoft Excel 2010. The results of this research show that the variables of firm size, institutional investor, and audit committee have no significant effect on earnings management, while the leverage variable displays a significant positive effect on earnings management.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL
Authors: Ariedina Ariedina , Susanto Liana
Published: May 2024

The purpose of this study is to obtain empirical evidence regarding the effect of the independent variable which are proportion of independent commissioner, board size, audit committee’s meeting frequency, audit committee’s size and profitability on dependent variable, intellectual capital disclosure. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2017-2019. Data processing techniques examined by logistic regression and using Eviews 12 SV to process the data. The result of this research was board size and audit committee’s size have significant and positive impact on intellectual capital disclosure,while proportion of independent commissioner, audit committee’s meeting frequency,and profitability have no significant impact on intellectual capital disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR
Authors: Lintungan Meliana Angela , Surjadi Lukman
Published: May 2024

The purpose of this study is to examine and obtain empirical evidence of the effect of profitability, leverage, firm size and growth opportunity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 240 data for 3 years. The results of this study indicate that profitability and firm size has a significant positive effect on cash holding, growth opportunity has a significant negative effect on cash holding, while leverage have no significant effect on cash holding.
PENGARUH SALES GROWTH, OPERATING CAPACITY, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS
Authors: Kwok Cindy , Bangun Nurainun
Published: May 2024

This study aims to obtain empirical evidence about the effect of sales growth, operating capacity, and leverage on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The sample selection technique used purposive sampling method with the number of samples obtained were 71 companies and 213 data. The data processing technique uses multiple linier regression analysis with the help of the EViews 12 software program. The results of this study indicate that sales growth has no effect on financial distress, operating capacity has a positive and significant effect on financial distress, while leverage has a negative and significant effect on financial distress.
FAKTOR FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Putra Arpin Baresi , Nariman Augustpaosa
Published: May 2024

The main purpose of this study was to determine the effect of Profitability, Financial Leverage, and Environmental Performance on Financial Performance. This study used 26 samples of manufacturing companies as research subjects after going through a selection process using purposive sampling. The data in this study were processed using Eviews 12 and Microsoft Excel. The results of this study indicate that Profitability has a positive and significant effect on Financial Performance, Financial Leverage has a positive and significant effect on Financial Performance, and Environmental Performance has a negative and insignificant effect on Financial.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Authors: Gunawan Yoska Junior , Viriany Viriany
Published: May 2024

The purpose of this study is to determine whether firm value can be influenced by profitability, liquidity, leverage, and firm size in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and there were 76 companies that met the criteria. In this study, the data is inputted and then calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study explain that profitability significantly and positively affects firm value, while liquidity, leverage, and firm size have a negative but not significant effect on firm value. company.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI
Authors: Felicia Felicia , Viriany Viriany
Published: May 2024

The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.
PENGARUH FIRM SIZE, FINANCIAL LEVERAGE, CASH HOLDING, FIRM AGE TERHADAP INCOME SMOOTHING
Authors: Fiona Fiona , Sufiyati Sufiyati
Published: May 2024

The purpose of this research is to do an empirical testing about the influence of firm size, financial leverage, cash holding, and firm age to income smoothing of manufacturing company those are registered on Indonesia Stock Exchange at 2017-2020. This research used 59 data of manufacturing company those are selected with purposive sampling method with a total of 236 data within 4 years. Hypothesis of this research used a logistic regression model and data processing with eviews software version 12.0. the result of this research shows that firm size has a negative effects and significant to income smoothing. Financial leverage and cash holding has no effect to income smoothing. Whereas, firm age has a positive and significant to income smoothing.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DENGAN BUSINESS RISK SEBAGAI VARIABEL MODERASI
Authors: Indahyani Devita Noor , Hastuti Rini Tri
Published: May 2024

This study aims to determine the effect of liquidity, profitability, growth in assets on dividend policy and also the effect of moderating variables on business risk. The research data is data on manufacturing companies listed on the IDX in the form of financial statements for 2018-2020. The sample was selected using purposive sampling technique and obtained a sample of 38 companies. The research data is panel data which is processed using Eviews 12. The results of this study are profitability has a negative and significant effect on dividend policy. Liquidity and growth in assets have no significant effect on dividend policy. Meanwhile, the moderating variable of business risk can be moderated by weakening the relationship between growth in assets and dividend policy. However, the moderating variable of business risk cannot moderate the relationship between liquidity and profitability to dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL ADEQUACY RATIO BANK KONVENSIONAL DI INDONESIA
Authors: Anggela Anggela , Susanti Merry
Published: May 2024

This research aims to obtain empirical evidence regarding the effect of banking risk (RAR), bank deposits (DAR), profitability (ROA), asset quality (AQR), liquidity, and bank size (SIZE) on the capital adequacy ratio (CAR), using 20 conventional banking companies listed on the Indonesia Stock Exchange from 2017 to 2020 with purposive sampling method. The data in this research were processed using software Eviews v12.0. The results of research that have been conducted regarding the partial significance test show that RAR, DAR, and ROA have a significant effect on the CAR, while AQR, LAR, and SIZE have no significant effect on the CAR. Simultaneously in this research RAR, DAR, ROA, AQR, LAR, and SIZE have a significant effect on the CAR.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Goewyn Peggy , Santioso Linda
Published: May 2024

The purpose of this study is to determine the effect of liquidity, leverage, firm size, and institutional ownership on firm performance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sampling technique used in this research is purposive sampling method for a total of 72 companies. Data processing in this study was carried out using SPSS program version 25. This study used multiple linear regression analysis. The result of this study shows that liquidity has a negative but insignificant influence on firm performance, leverage has a negative and significant influence on firm performance, firm size has a positive and significant influence on firm performance, and institutional ownership has a positive but insignificant influence on firm performance.
PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE
Authors: Yusiana Emilia , Yuniarwati Yuniarwati
Published: May 2024

The purpose of this study is to analyze the effect of profitability, leverage, and firm size towards tax avoidance on manufacturing companies listed in Indonesian Stock Exchange (IDX) 2018-2020 period. Secondary data in the form of financial statementobtained from website idx.co.id was used in this study. This study used 70 manufacturing companies that have been previously selected by purposive sampling technique with total of 210 data for 3 (three) years. Data in this study were processed with Eviews 12. The result of this study indicates that leverage has positive and significant effect towards tax avoidance, however profitability and firm size have no significant effect towards tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN VARIABEL KONTROL FIRM SIZE
Authors: Ng Gabriela Jesslyn , Yanti Yanti
Published: May 2024

The objective of this study is to determine the effect of leverage, liquidity, profitability and sales growth towards the firm's value. This research uses secondary data from manufacturing companies that is listed on the Indonesian Stock Exchange during the period of 2016-2019. The sample is selected using purposive sampling and amounted to 50 companies. The data is processed by using SPSS 25 and Eviews 12. Outputs obtained from this study indicates that leverage and profitability has a positive and significant influence towards firm value. Liquidity has a positive but not significant influence towards firm value. Sales growth has a negative and significant influence on firm value. Control variable firm size has a negative and significant influence on firm value.
PENGARUH SALES GROWTH, FIRM AGE, FIRM SIZE DAN LEVERAGE TERHADAP PROFITABILITAS
Authors: Putri Cecillia Heryanti , Iskak Jamaludin
Published: May 2024

The purpose of this study was to examine and obtain empirical evidence of the effect of sales growth, firm age, firm size and leverage on profitability. This study uses multiple regression analysis data processing techniques and then processed using the SPSS version 25 application program. The sample of this study consisted of 25 manufacturing companies in the goods and consumption industry sector which were selected by purposive sampling method that met the criteria of 125 publicly listed companies in Indonesia. Indonesia Stock Exchange in the period 2016 - 2020. The results of research on sales growth have no significant and negative effect on profitability, firm age, firm size and leverage have a significant and positive effect on profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN INFRASTRUKTUR DI BEI
Authors: Dominigus Felicia Angeline , Sudirgo Tony
Published: May 2024

The purpose of this study is to empirically prove the effect of financial performance, capital structure, and firm size on firm value on infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. Based on the criteria that have been set, there are 16 companies from the infrastructure sector were selected as samples in this study using purposive sampling method. The analytical method used in this study is multiple linear regression using Eviews version 12. The results obtained from this study indicate that financial performance has a positive and significant effect on firm value, while capital structure has a negative and insignificant effect on firm value. Then, firm size has a negative and insignificant effect on firm value.
ANALISIS REKONSILIASI FISKAL DALAM MENENTUKAN PAJAK PENGHASILAN TERUTANG PT. MNO TAHUN 2020
Authors: Michelle Michelle , Widjaja Purnamawati Helen
Published: May 2024

The purpose of this research is to determine whether the recognized expenses and income in the fiscal financial statement of PT. MNO for 2020 are in accordance with the applicable tax regulations, calculate the corporate income tax for 2020, and to find out the cause of the difference between commercial financial statements and fiscal financial statements. The study applied a qualitative descriptive research design. Sample determination in this study is using probability sampling method with simple random sampling technique. The results of the study indicate that the preparation of the fiscal financial statements at PT MNO is not in accordance with the UU PPh No. 36 Tahun 2008, because there are still uncorrected expense and income accounts that affect the calculation of Corporate Income Tax Payable.
PENGARUH PROFITABILITY, GROWTH OPPORTUNITY, DIVIDEND POLICY DAN FIRM SIZE TERHADAP CAPITAL STRUCTURE
Authors: Simamora Deviana , Rasyid Rosmita
Published: May 2024

This study aims to analyze the effect of profitability, growth opportunity, dividend policy, and firm size. The subjects in this study are manufacturing companies that have been listed on the IDX in 2017-2019 with the criteria of not having a loss, presenting financial statements in rupiah, and distributing dividends every year. Purposive sampling technique used in selecting research subjects as many as 37 companies. Data collection is based on time series data and cross section data. Time series data is taken based on the order of time while the cross section is taken based on company data in one period. Data analysis was performed with multiple regression analysis then the effect and relationship were analyzed by F test and t test. The results showed that the variable growth opportunity and dividend policy have no effect on capital structure. While the profitability variable has a negative effect on the capital structure and firm size variable has positve effect on capital structure. The implication of this research is company managers need to pay attention to and increase profits and company size in carrying out their performance so that the company is increasingly in demand by investors.
PENGARUH PENERAPAN SAK EMKM DAN CLOUD ACCOUNTING SERTA BUDAYA ORGANISASI TERHADAP KINERJA UMKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABLE MODERASI
Authors: Yumiko Yumiko , Tjakrawala Kurniawan
Published: May 2024

This research aims to know hows the performance of SMEs that engaged in culinary in Jakarta due Covid-19 and the effect of cloud accountings, SAK EMKM, and organizational culture towards SMEs performance with environment uncertain as moderating effect. Sample was selected using purposive sampling method and the valid data was 184 respondents. Data processing techniques using SmartPLS 3rd version. The result of this study indicate that cloud accounting, SAK EMKM and organizational culture have a positive and significant effect to SMEs performance, and negative significant effect when those independent variables moderates by environment uncertain to SMEs performance. The implication of this study is the important of SAK EMKM, cloud accounting and also organizational culture for SMEs performance with or without environment uncertain.
ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS
Authors: Fauzan Ahmad Fikri Taftazani , Rasyid Rosmita
Published: May 2024

The purpose of this study was to analyze the effect of independent variables of capital structure, liquidity, institutional ownership, and growth on profitability. The sample in this study was selected using purposive sampling method so that as many as 69 companies from 150 manufacturing companies listed on the IDX were used as research objects. This study uses secondary data which is processed using panel data regression analysis and application Eviews version 12. Based on the analysis, it is found that capital structure, liquidity, institutional ownership, and growth simultaneously have a significant effect on profitability. The results of this study indicate that growth have a positive and significant effect on profitability, and capital structure, liquidity, and institutional ownership has a negative and significant effect profitability. The implication in this research is the need for careful investors to read more in the financial statements related to company liquidity and the need for a good composition of institutional ownership in a company.
PENGARUH PROFITABILITY, WORKING CAPIRAL, DAN FREE CASH FLOW TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
Authors: Junior Richard , Bangun Nurainun
Published: May 2024

The main purpose doing this study is to analyze the effect of Profitability, Working Capital, and Free Cash Flow of Financial Distress on manufacturing companies listed in the Indonesian Stock Exchange in period 2018-2020. In this research used E-views 12 and Microsoft Excel 2019 for processing data. This research used the Purposive Sampling for the sample selection, based in the kriteria in this research there is 71 manufacturing companies in used in this research and the total is 213 sample for 3 years. In this research the result is Profitability have a positive and significant effect on Financial Distress, Working Capital have a positive and significant on Financial Distress, and Free Cash Flow have negative and not significant on Financial Distress.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR
Authors: Suwita Elcent Winata Hadi , Dewi Sofia Prima
Published: May 2024

The purpose of this study was to obtain empirical evidence regarding the effect of profitability, firm size, asset structure, sales growth, and firm age on capital structure. The method used to select the sample is purposive sampling and obtained as many as 39 samples of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The selected sample will be processed using the Eviews 12 Student Version program and Microsoft Excel. The results shown in this study are that profitability and asset structure have a negative effect on capital structure, firm size and sales growth do not have a positive effect on capital structure, while company age does not negatively affect capital. The implication of this research is that companies need to pay attention to profitability and asset structure to maximize the company's capital structure.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA RIIL
Authors: Go Feibi , Trisnawati Estralita
Published: May 2024

The purpose of this study is to empirically examine the influence of leverage, sales growth, free cash flow, and profitability, towards real earnings management. The population in this research is all the companies in the manufacturing companies listed in Indonesia Stock Exchange from period 2018 to 2020. This research use the sampling data of 64 firms. The sampling is using purposive sampling method. This research used econometric views (EViews) version 12 software to process the data. The result of research shows that leverage have positive significant influence towards real earnings management. Sales growth, free cash flow, and profitability have no significant influence towards real earnings management.
FAKTOR YANG MEMENGARUHI CASH HOLDING DENGAN GOODWILL SEBAGAI VARIABEL MODERASI
Authors: Anggraini Ellen , Imelda Elsa
Published: May 2024

This study aims to examine the relationship between firm size, leverage, and profitability on cash holding moderated by goodwill in non-financial services companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This sample for this study was selected using purposive sampling method. The total sample obtained is 690 samples. Hypothesis testing is carried out after performing classical assumption, using the panel data analysis method. This study was processed using the EViews 12 student lite version. The results of this study indicate that COVID-19 and firm size have no significant effect on cash holding, profitability has positive significant effect, meanwhile leverage has negative significant effect on cash holding, and goodwill can strengthen the effect of COVID-19 on cash holding. Management may also consider recognizing goodwill when acquiring a company, because the goodwill can strengthen the company's ability to increase cash holding during economic uncertainties, such as what happened during the COVID-19 pandemic.
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2020
Authors: Stella Stella , Sha Thio Lie
Published: May 2024

This study aims to determine the influence of activity ratio, liquidity, operating leverage and asset growth in manufacturing firm’s capital structure that listed on IDX in 2018-2020 period. The selection sample used purposive sampling method and the valid data were 33 companies. The data is processed with Eviews 12 and Microsoft Excel 2019 program by using multiple regression analysis. The result of this study indicate that asset growth has a significant positive effect on capital structure, while activity ratio, liquidity, and operating leverage have insignificant effect on capital structure. The implication of this research is that a company requires to determine decisions in funding to obtains optimal capital structure so that the company can maintain its existence in the long term.
ANALISIS FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Authors: Ciu Veronica , Widyasari Widyasari
Published: May 2024

This research aims to obtain empirical evidence about the effect of business risk, fixed asset ratio, and firm size on capital structure with profitability as a moderating variable of companies listed in Indonesian Stock Exchange in the period of 2018-2020. Using 61 companies out of 198 companies, and using a purposive sampling method. Data were collected from financial reports published on the IDX's official website, www.idx.co.id and www.idnfinancials.com. This study uses Microsoft Excel 2010 and Eviews version 12. The result of the research indicate that firm size and profitability have a positive significant effect on the capital structure, fixed asset ratio have a negative significant effect on the capital structure, business risk does not have a significant effect on the capital structure, while profitability is not able to moderate the influence of business risk, fixed asset ratio, and firm size on the capital structure.
KAITAN LEVERAGE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN NPM TERHADAP PRAKTIK MANAJEMEN LABA
Authors: Sakagita Marvella Andika , Sufiyati Sufiyati
Published: May 2024

The purpose of this research is to determine the correlation of leverage, firm size, information asymmetry and net profit margin on earnings management in manufacturer company registered in the Indonesia Stock Exchange in 2017-2019. The method used in the sample selection is purposive sampling method. The research was conducted on 76 companies and the data obtained were processed using SPSS Statistic 25. The result of this research shows leverage, firm size, information asymmetry and net profit margin don’t have a significant effect on the earnings management in manufacture companies.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI BEI
Authors: Olivia Sandra , Susanti Merry
Published: May 2024

This aims to obtain empirical evidence regarding the effect of earnings per share, managerial ownership, firm age and debt to equity ratio on firm value in non-financial companies listed in the Indonesia Stock Exchange for the 2017-2019 period. The sample was obtained based on the purposive sampling method and the final data used in this study found 135 non-financial companies. The data processing technique used multiple regression analysis assisted by Econometric Views 9. The results showed that the variables of earnings per share, managerial ownership and debt to equity ratio had no significant effect on firm value. Meanwhile, the firm age variable has a significant negative effect on firm value. The implication of this research is the need for the role of company management in paying attention to the age of a company as a strategy to be able to maintain and even increase the value of the company in the future.
ANALISIS DETERMINAN YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN INFRASTRUKTUR DI BEI
Authors: Adjie Jessica Kunta , Lukman Hendro , Simina Juni
Published: May 2024

This Reseacrh aims to obtain empirical evidence of the effect investment Opportunity Set, Business Risk,Managerial Ownership,Institusional Ownership on Dividend Payout Ratio In Infrastructure companies listed on the Indonesia Stock Exchange for the 2016-2020 period .  The sample obtained was based on Purposive Sampling method and the final data used in this study amounted 11 infrastructure companies. The data processing technique use IBM SPSS Version 25 software. The result show the variabel Investment Opportunity Set, Managerial Ownership, Institusional Ownership have no significant and negative effect on dividend payout ratio and the business risk variable has a significant positive effect on dividend payout ratio.
PENGARUH INTANGIBLE ASSETS TERHADAP FIRM VALUE DI INDONESIA
Authors: Rennath Monica Sharon , Wijaya Henryanto
Published: May 2024

This study aims to find out how the role of intangible assets in the form of research and development, advertisement, and human capital on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 90 companies. The data processing technique used multiple regression analysis assisted by Microsoft Excel 2010 and EViews 12 Student Version Lite. The results of this study indicate that intangible assets in the form of research and development, advertisement, and human capital as well as control variables of company size and company age simultaneously or jointly have a significant effect on the dependent variable of firm value. The implication of this research is the need to increase the role of intangible assets that will increase the value of the company and attract investors to invest.
PENGARUH UKURAN PERUSAHAAN, NILAI PERUSAHAAN, FINANCIAL LEVERAGE, NPM DAN PROFITABILITAS TERHADAP PERATAAN LABA
Authors: Lauren Anastasia , Nugroho Vidyarto
Published: May 2024

The aim of the study was to examine the effect of firm size, firm value, financial leverage, net profit margin and profitability on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange for the period 208-2020. From several sample selection criteria, 35 companies were selected by purposive sampling method that met the criteria. Processing research data using logistic regression analysis which is processed using SPSS (Statistical Product and Service Solution) edition 26. The results shows that company size, financial leverage, net profit margin and profitability have no effect on income smoothing, while firm value has a negative effect to income smoothing. The implication of this study is for investors to be more thorough and critical in assessing the company's performance, especially from the financial side in making investment decisions.
PENGARUH KEADILAN, MORAL, E-FILLING, E-BILLING TERHADAP KEPATUHAN PAJAK MELALUI KEPUASAN WAJIB PAJAK
Authors: Ying Win , Ngadiman Ngadiman
Published: May 2024

This research aims to find out how the influence of tax justice, morals, the application of e-filling and e-billing to tax compliance through taxpayer satisfaction in Jakarta. The samples were selected by purposive sampling method and used primary data by distributing questionnaires to 120 taxpayers. This data processing is assisted by the Smart PLS 3.0 program. The results of this study show that tax justice and morale have a positive influence on tax compliance. e-filling and e-billing variables positively affect tax compliance through satisfaction levels but on the other hand the study found that e-filling and e-billing variables did not have a positive influence on taxpayer compliance. The implication of this research is that it is necessary to improve tax services so that taxpayer compliance can also increase.
FAKTOR-FAKTOR YANG MEMENGARUHI M ANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR
Authors: Marvellyn Marvellyn , Susanto Liana
Published: May 2024

The purpose of this study is to obtain empirical evidence about factors affecting earnings management in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2020. Sample selection technique that used is purposive sampling method and acquired 51 companies. Data processing technique using multiple linear regression analysis and assisted by Eviews 12 software. The results showed that leverage has positive significant effect on earnings management, while firm size, institutional ownership, and independent board commissioners do not have significant effect on earnings management. The implication of this research is to provide information for investors that should read up the company's financial statements carefully before decided to invest in a company.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INDEX LQ45
Authors: Jaya Stephen Wahyudi , Rasyid Rosmita
Published: May 2024

The study was conducted to obtain empirical evidence of the effect of profitability. liquidity. Solvency, firm size. and dividend policy on firm value in companies listed on the LQ45 Index for the 2016 – 2019 period. The research design used is descriptive research using purposive sampling method and obtained 17 companies. This study uses multiple regression analysis which helps with the Eviews 10 application to test the data. The results obtained by the variables of profitability, solvency and firm size are able to have an influence on the firm value variable. This study also did not find a significant effect for liquidity and dividend policy. The implication of this research is the need for the company's attention to produce the ideal ratio, especially for profitability, solvency, and company size which will affect the value of the company and will provide a good signal for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR
Authors: Mardiana Annisa , Wijaya Henryanto
Published: May 2024

This research aims to determine the effect of profitability, likuidity, and firm size on firm value in manufacturing company listed on the Indonesia Stock Exchange in 2017 – 2019. The sample was selected by purposive sampling method and the valid data were 75 companies. The data processing technique uses multiple regression analysis assisted by Software Eviews version 11.0. The results of this study indicate that profitability, liquidity and firm size have no effect on firm value. The implication of this research is if small assets are used optimally with optimal sales and cost efficiency, the company will still be able to maintain company value, as well as for companies that have large assets.
“PENGARUH RETURN ON ASET (ROA), DEBT TO EQUITY RATIO (DER), ECONOMIC VALUE ADDED (EVA), TOTAL ASET TURNOVER (TATO), DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017 – 2019”
Authors: Fransiska Imelda , Ekadjaja Agustin
Published: May 2024

This study aims to analyze the effect of ROA, DER, EVA, TATO and CR on stock returns in manufacturing companies listed on the IDX in 2017-2019. Descriptive research method, the population type of data used is secondary data. The conclusion of this study is the significance value of t for the ROA variable <0.05 with a coefficient value of 2877.397159 so that it means that ROA has a positive effect on stock returns, the coefficient value is 0.420729 so that it means that DER has no effect on stock returns, the significance value of t is for the EVA variable. <0.05 so EVA has a significant effect on Stock Return, the significance value of t for the TATO variable <0.05 with a coefficient value of 262.834290 so that it means that TATO has a positive effect on Stock Return, the significance value of t for the Currentratio variable > 0.05 with a coefficient value 0,449978 so that it means that Currentratio does not have a positive effect on Stock Return.”
FAKTOR-FAKTOR YANG MEMENGARUHI PENGAMBILAN KEPUTUSAN HEDGING
Authors: Kristanto Harris , Rasyid Rosmita
Published: May 2024

The goals is examine how influence growth opportunities, leverage, liquidity, and firm size with Hedging decisions about the production company based on Indonesia Stock Exchange during 2017-2019. Using 36 manufacturing companies as samples with purposive sampling method. The data in this study were processed using the EViews 12 program and Microsoft Excel 2010. The results of this study indicate that growth opportunities have a significant effect on hedging decision making, leverage has does not significantly affect decision making in hedging transactions, liquidity has no significant effect on hedging decision making, and firm size does not. significant affect on hedging decision making.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2017-2020
Authors: Purnama Benny , Dewi Sofia Prima
Published: May 2024

This study aims to analyze the effect of capital structure, firm size, sales growth, liquidity, and profitability on fim value. This study uses secondary data obtained from financial statement and processed with Eviews 12. This study uses purposive sampling in determining the sample used. There are 57 manufacturing companies listed on IDX in 2016-2020 selected as sample. This study found that capital structure and profitability have a positive effect on firm value, firm size and sales growth have negative effect on firm value. Liquidity has no negative effect on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN
Authors: Gunawan Revika Averamita , Nariman Augustpaosa
Published: May 2024

This study aims to examine the effect of firm growth, firm age, profitability, and liquidity on firm value. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2020 with a total sample of 74 companies from 173 company populations. This research uses purposive sampling method which is a technique for taking samples with certain considerations/criteria. In this study, the data analysis techniques used were classical assumption test, multiple linear analysis, and hypothesis testing. This research shows that firm growth, firm age, and liquidity have no significant and negative effect on firm value. Meanwhile, profitability has a significant and positive effect on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Chandra Ellysya , Susanti Merry
Published: May 2024

This research was conducted with the aim to test empirically the influence of leverage, leverage, cash flow, firm size, growth opportunity, and profitability on cash holding of manufacturing companies in the Indonesia Stock Exchange in 2017-2019. The sampling technique used purposive sampling method and data processing using Eviews 12 SV software. In this research, there were 33 companies as samples from 184 companies and were analysed by multiple linear regression. The results of this research indicate that, cash flow, firm size and profitability have a positive but not significant effect on cash holding, leverage has a negative and significant effect on cash holding, while growth opportunity has a negative but not significant effect on cash holding.
FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Sofian Stephanie Chrystella , Susanto Liana
Published: May 2024

The purpose of this study was to obtain empirical evidence regarding the effect of independent variables which are human capital efficiency, structural capital efficiency, capital employed efficiency, firm size, and capital structure on the dependent variable, financial performance in manufacturing companies in Indonesia. The sample on this study is limited on manufacturing companies listed on the Indonesia Stock Exchange during the year 2017-2020. This study uses purposive sampling method to collect data and EViews 12 for data processing. The results of this study conclude that human capital efficiency and capital employed efficiency have a positive influence on financial performance, while structural capital efficiency, firm size, and capital structure efficiency have no effect on financial performance.
FAKTOR-FAKTOR YANG MEMENGARUHI EARNING MANAGEMENT DENGAN GROWTH SEBAGAI VARIABEL KONTROL
Authors: Adithian Kevin Andrew , Setijaningsih Herlin Tundjung
Published: May 2024

This research is conducted to analyze whether the size of a company and the leverage have positive impacts on earning management. As a comparison, this research also scrutinizes whether good corporate governance can give negative impacts on earning management. The sampling provided for this research utilise a purposive sampling, microsoft Excel 2019 and Eviews 12 student version to process the data. The research conducted to 48 manufacturing companies for the period 2017 until 2020 depicts that the size of a company and the leverage don't produce a positive impact on earning management, and that good corporate governance doesn't result in a negative impact. instead, it gives a positive influence. growth as control variable produce a positive impact on earning management.
Major structural types in inorganic chemistry and mineralogy: New data
Authors: Eremin N. N. , Gurbanova O. A. , Podobrazhnykh A. D. , Ionidis N. A. , Schvanskaya L. V. , Eremina T. A.
Published: May 2024

Research subject. Structural types with different stoichiometric correlations between chemical elements. Aim. To analyze the prevalence of structural types with different stoichiometric correlations between chemical elements, such as simple substances with binary compounds, triple compounds with stoichiometry ABX3, triple compounds with stoichiometry AB2X4. Key points. The analysis was conducted using the databases of inorganic compounds ICSD (Inorganic Crystal Structure Database) and PCD (Pearson’s Crystal Data). The number of entries with the most typical structural types for 2013 and 2023 are determined. Their classifications in various databases for different years are given. The ranks of structural types for minerals and inorganic compounds are analyzed. The minerals crystallized in all the considered structural types are indicated according to the 2023 ISCD data, sampling only by the number of minerals registered in IMA (International Mineralogical Association – Commission on New Minerals, Nomenclature and Classification) for March 2023. The Russian names of minerals are presented in accordance with the database WWW-MINCRIST for the minerals crystallizing in all the structural types under consideration. Conclusions. The most probable causes for the realization of each stoichiometric correlation in various structural types are determined. The prevalence of certain structural types among inorganic compounds and minerals, as well as the underlying reasons, are discussed based on the principles of crystal chemistry.