bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH ASSET GROWTH, LEVERAGE, STRUKTUR AKTIVA DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL
Authors: Milenia Sherly , Sha Thio Lie
Published: May 2024

This research aims to determine the effect of asset growth, leverage, asset structure and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Purposive sampling method was used in determining the sample with several criteria, so that 33 of manufacturing companies were obtained. The data processing technique uses multiple regression analysis using EviewsVersion 12. The results of this study indicate that asset growth and asset structure have a positive and significant effect, while leverage and business risk have a negative and significant effect on capital structure. The implication of this research is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving the company's performance for the better.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR TAHUN 2017-2020
Authors: Aldri Kevin , Rasyid Rosmita
Published: May 2024

This research aims to obtain empirical evidence on the influence of financial leverage, net working capital, firm size, profitability, growth opportunity, and capital expenditure on corporate cash holding in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. This study used purposive sampling methods in sampling and obtained as many as 58 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. The study used multiple linear regression analysis. This research conducted data processing using Eviews application version 12 and Microsoft Excel 2019. The results of this study showed that financial leverage, net working capital, and capital expenditure negatively affect cash holding, profitability has a positive effect on cash holding, and firm size and growth opportunity have no effect on cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Authors: Lusiyanti Venecia , Setijaningsih Herlin Tundjung
Published: May 2024

The purpose of this study was to analyze the influence of business risk, asset structure, and growth of company on capital structure with profitability as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2018-2020. The samples were selected using purposive sampling and 18 manufacturingcompanies were acquired as valid data. Data processing techniques using multiple regression analysis assisted by software E-views version 12. The results obtained in this study are business risk has a negative and no significant effect on capital structure,asset structure has a negative and significant effect on capital structure, company growth has positive and significant effect on capital structure. Profitability strengthensthe effect of company growth on capital structure, while profitability does not moderate the effect of business risk and asset structure on capital structure. The implication of this study is the need to consider business risks and asset structure management that will optimize a company's capital structure.
PENGARUH NET WORKING CAPITAL, PROFITABILITY, GROWTH OPPORTUNITY, BOARD SIZE TERHADAP CASH HOLDING
Authors: Lim Jessica , Yanti Yanti
Published: May 2024

This study was done to analyze the effect of Net Working Capital, Profitability, Growth Opportunity, and Board Size on Cash Holdings with Firm Size and Leverage as controlling variables. This study uses secondary data obtained from financial statements and annual report of manufacturing firms listed on IDX for the period 2016-2019. Research method used was multiple linear regression and tested with E-views 12 and SPSS 17. This study uses Generalized Least Square with Random Effect Model selected for testing the hypotesis. Samples are selected with purposive sampling method. Samples are 66 manufacturing companies listed on IDX for the period 2016-2019 with total of 264 data used as samples. This study found that Net Working Capital and Profitability have a positive and significant effect on Cash Holding. While Growth Opportunity and Board Size were found to have no significant effect on Cash Holding.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2020
Authors: Tanadi Wilsen , Iskak Jamaludin
Published: May 2024

This research was conducted to examine the effect of liquidity, profitability, growth,firm size, and previous year's audit opinion on the formation of going concern opinionson manufacturing sector that listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample was selected by purposive sampling method and the valid data were 32 companies. The data processing technique uses logistic regression analysis supported by SPSS software (Statistical Product and Service Solution) 25 program for Windows and Microsoft Excel 2019. The results show that liquidity, profitability, growth and firm size have no effect on the formation of a going concern opinion. While, the previous years audit opinion had a positive effect on the formation of a goingconcern opinion.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MODERASI CORPORATE SOCIAL RESPONSIBILITY
Authors: Hermawan Defianti , Dewi Sofia Prima
Published: May 2024

The purpose of this study is to examine the effect of financial performance, managerial ownership, and board of independent commissioners on firm value by using corporate social responsibility as moderating variable. This study uses 168 data samples from manufacturing companies listed in Indonesia Stock Exchange during the period of 2017-2020 and Eviews 12 for data processing. The result of this study show that financial performance have positive effect on firm value, managerial ownership have negative effect on firm value, and board of independent commissioners have positive and no effect on firm value. In addition, corporate social responsibility is able to moderate the relationship between financial performance and managerial ownership on firm value while it can not moderate the relationship between board of independent commissioners on firm value.
MODERASI KEPEMILIKAN INSTITUSIONAL DALAM ANALISIS FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT
Authors: Richard Richard , Nugroho Vidyarto
Published: May 2024

This study aims to obtain empirical evidence regarding the effect of Firm Size, Leverage, Firm Age, Profitability, Audit Quality and institutional ownership on Earnings Management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. There are 55 manufacturing companies selected as samples by purposive sampling method. Data were analyzed using multiple linear regression also Moderated Regression Analysis and processed with Eviews 12. The partial tests show significant positive effect of Leverage and Profitability on Earnings Management. The Moderation test shows that institutional ownership significantly moderate relationship of Size and Leverage on Earnings Management, but does not moderate relationship of Profitability and Earnings Management.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020
Authors: Raditya Raditya , Lukman Hendro
Published: May 2024

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 116 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
PENGARUH BOARD INDEPENDENCE, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT
Authors: Aprilio Fabian , Santioso Linda
Published: May 2024

This study aims to determine the effect of board independence ( KOMI ), leverage ( DAR ), firm size ( FSIZE ) on earning management. This research method is qualitative with secondary data sources, namely annual reports published by companies listed on the Indonesia Stock Exchange (www.idx.co.id) and company websites during the 2017-2020period. In this study, the sampling technique used purposive sampling. The total number of valid samples is 100 companies. The results showed that there was a negative and significant effect between KOMI on earning management, DAR had no affect on earning management , FSIZE had a positive and significant effect on earning management.
PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR
Authors: Angelina Monika , Trisnawati Estralita
Published: May 2024

This research aims at how the role of the leverage and operating cash flow on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. Sample was selected using purposive sampling method and obtained 83 companies. Data processing techniques using multiple regression analysis what helped by using Eviews Version 9.5. The results of this study indicate that leverage has a positive and significant effect while operating cash flow has a negative and significant effect on earnings persistence. The implication of this research is the need for the role of earnings persistence in increasing leverage and operating cash flow to provide benefits for the company in generating good profits.
FAKTOR-FAKTOR YANG MEMENGARUHI DIVIDEND POLICY PERUSAHAAN MANUFAKTUR TAHUN 2018-2020
Authors: Rosalin Vern , Sha Thio Lie
Published: May 2024

The purpose of this study is to obtain empirical evidence of the effect of capital structure, growth in net assets, collateralizable assets and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique was purposive sampling where the number of samples selected was 21 companies. Data processing with multiple regression analysis using Eviews 12 software and Microsoft Excel 2019. The results show that profitability has a negative and significant effect on dividend policy, while capital structure, growth in net assets and collateralizable assets have no significant effect on dividend policy. The implication of this research is that the company's performance needs to be improved in order to maximize profits so that the prosperity of shareholders can be guaranteed through dividends distributed by the company.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN
Authors: Hernandez Erick , Nariman Augustpaosa
Published: May 2024

The purpose of this study was to analyze the effect of capital structure, profitability, independent board of commissioners, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period. This study uses a sample of 78 manufacturing companies listed on the Indonesia Stock Exchange. The sample has been selected through purposive sampling method so that the total data obtained is 234 data (in three years). In conducting data processing, this research uses Microsoft Excel and Eviews software version 12. The panel data regression model chosen in this study is the fixed effect model (FEM). The results of this study indicate that profitability has a significant positive effect on firm value. Meanwhile, capital structure, independent board of commissioners and firm size have no significant effect on firm value.
PENGARUH PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MODERASI STRUKTUR MODAL
Authors: Chandra Jesslin , Hastuti Rini Tri
Published: May 2024

The purpose of this research was to obtain empirical evidence of the effect of profitability and growth on firm value with capital structure as a moderating varible in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples used in this research were 63 companies that have been tested using the purposive sampling method. Data processing using the software application EViews (Econometric Views) version 12. The result of research indicate that profitability had a significant positive effect on firm value, growth did not have a significant effect on firm value, capital structure was able to moderate and weaken the influence between profitability on firm value, and capital structure cannot moderate the growth on the firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PRAKTIK TRANSFER PRICING
Authors: Fachrizal Rayhan , Salim Susanto
Published: May 2024

The purpose of this research is to obtain an empirical evidence about the influence of tax, bonus mechanism, and tunneling incentive on the decision of transfer pricing practice on manufacturing company listed in BEI at the periode of 2018-2020 There are 81 sample that used in this particular research with purpose sampling collection method. Data processing technique uses logistic regression analysis assisted by Microsoft Excel 2019 and SPSS version 26 software. The result of this research stated that tax and bonus mechanism doesn’t have a significant effect on the firm decision of transfer pricing, while tunneling incentive able to give a significant effect on the firm decision of transfer pricing practice in manufacturing company that listed in BEI periode 2018-2020.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERDAHAP NILAI PERUSAHAAN
Authors: Christavera Sabrina , Jonnardi Jonnardi
Published: May 2024

The purpose of this research is to examine the influence of profitability, leverage, and firm size toward firm value on the manufacturing companies listed at Indonesia Stock Exchange for the year 2016-2020. This research uses a simple random sampling method so that the selected sample of 56 manufacturing companies. This research used the EVIEWS program version 10. The results showed that only leverage that influenced firm value, meanwhileprofitability and firm size did not have influence to firm value.
Faktor-Faktor yang Mempengaruhi Intellectual Capital
Authors: Gita Priscilla , Bangun Nurainun
Published: May 2024

This study aims to obtain empirical evidence regarding the factors such as profitability, board size, and institutional ownership that affect intellectual capital in manufacturing companies listed on the Indonesia Stock Exchange during 2018 – 2020. This study used a sample of 66 manufacturing companies after going through a selection process using purposive sampling. The data obtained was processed using Eviews 12.0 and Microsoft Excel. The result of this study indicate that profitability has an influence on intellectual capital. Board size have a negative influence on intellectual capital and institutional ownership have no effect of intellectual capital.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2020
Authors: Thosen Ewaldo Evan , Dermawan Elizabeth Sugiarto
Published: May 2024

The purpose of this study was to analyze and obtain empirical evidence regarding the effects of profitability, leverage, liquidity and firm size on dividend policy. This research was conducted using a purposive sampling method with a total sample of 94 data from manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years, 2018–2020. This research was conducted using secondary data obtained from the financial statements contained on the website www.idx.com. The results obtained from the study concluded that the profitability variable has a positiveand insignificant effect on dividend policy, leverage has a negative and insignificant effect on dividend policy, liquidity has a positive and insignificant effect on dividend policy and firm size has a positive and significant effect on dividend policy.
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020
Authors: Chrissiera Denisa , Widjaja Purnamawati Helen
Published: May 2024

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR
Authors: Gervaise David , Nariman Augustpaosa
Published: May 2024

This study aims to determine the effect of leverage, firm size, net working capital and profitability on cash holding in manufacturing companies in 2018-2020. The research sample was selected based on the purposive sampling method and the selected sample was 72 companies. The data processing technique used in this study uses multiple regression analysis assisted by the EViews 12 software and Microsoft Excel 2019. The results show that leverage has no significant negative effect on cash holding. Firm size has no significant positive effect on cash holding, while net working capital and profitability have a significant positive effect on cash holding.
ANALISIS KEWAJIBAN PAJAK PENGHASILAN PASAL 21, 22, 23, DAN 25 PADA PT XYZ TAHUN 2020
Authors: Stefhany Audrey , Widjaja Purnamawati Helen
Published: May 2024

The purpose of this study was to determine the compliance of corporate taxpayers of PT XYZ in calculating, payment and reporting tax obligations in 2020. PT XYZ in this case is a corporate taxpayer engaged in automotive interior manufacturing. Data processing techniques used in this study are data reduction, data presentation in tabular form and draw conclusions. The results of this study indicate the compliance of PT XYZ in calculating income tax (PPh Article 21, PPh Article 22, PPh Article 23, and PPh Article 25) in accordance with the laws and regulations regarding income tax as well as payment and reporting taxes before the specified time limit. . The implication of this research is that companies can calculate their income tax and make deposits and reports in accordance with applicable regulations. However, several times the company was late in making payment and reporting.
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR
Authors: Setiawan Bryan , Nugroho Vidyarto
Published: May 2024

This study aims to determine the effect of asset structure, firm size, liquidity, profitability, and sales growth on capital structure in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 period. Purposive sampling was used as the sampling technique and obtained as many as 43 companies. Data processing using EViews software version 12. The analysis technique used in this research is multiple linear regression analysis. The results of the study found that asset structure has no effect on capital structure. Firm size has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Profitability has no effect on capital structure. Sales Growth has no effect on capital structure.
DETERMINAN NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING
Authors: Fadila Fehnny , Dewi Sofia Prima
Published: May 2024

This study aims to analyze the effect of asset structure, firm size, profitability, and firm growth on firm value with capital structure as an intervening variable. This study uses secondary data from the company's financial statements and the data is processed with the Eviews 12 Student Version. This study uses purposive sampling and selected a sample of 17 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The results showed that the size of the company can positively affect the capital structure, asset structure and profitability can negatively affect the capital structure, while the growth of the company can not positively affect the capital structure. Asset structure, profitability, and capital structure can positively affect firm value, firm size can negatively affect firm value, while firm growth cannot negatively affect firm value. Capital structure can mediate the relationship between asset structure, firm size, and profitability with firm value, but the capital structure cannot mediate the relationship between firm growth and firm value.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AVOIDANCE
Authors: Gunawan Dave Christopher , Ngadiman Ngadiman
Published: May 2024

This study aims to determine the effect of independent commissioners, audit committees, and profitability and firm size on tax avoidance. The population in this study are LQ45 index companies listed on the Indonesia Stock Exchange in 2017-2019. The source of the data used is secondary data from a third party that has been published to serve as a sample in the study. Sampling in this study using purposive sampling method, with a sample of 19 companies with a total of 57 data for 3 years. The data was processed using the IBM SPSS version 25 program. The results of the study found that profitability had an effect on tax avoidance, while independent commissioners, audit committees and firm size had no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR
Authors: Angelia Angelia , Santioso Linda
Published: May 2024

This study aims to determine whether there is an impact return on assets, debt to equity ratio, total assets turnover, exchange rate on stock return. This study uses population of manufacturing companies listed on the IDX in 2017-2019 period and uses purposive sampling in sample seletion, then processed with the SPSS (Statistical Package for the Social Sciences) versi 25.0 for windows. The selected samples are 175 data samples and 70 companies. The results show that return on assets have a positive and significant effect on stock return. Debt to equity ratio and total assets turnover also has a positive effect, but no significantly on stock return, meanwhile, exchange rate have a negative, but significantly on stock return.
PENGARUH RETURN ON EQUITY, LEVERAGE, DAN LIKUIDITAS TERHADAP KESULITAN KEUANGAN
Authors: Gunawan Yohandy , Trisnawati Estralita
Published: May 2024

This study aims to determine the effect of return on equity, leverage and liquidity on financial distress in non-financial companies listed on the Indonesia Stock Exchange during 2017 -2020. The sample was selected using the purposive sampling method and the valid data were 62 companies. The data processing technique used multiple regression analysis assisted by EViews 12 for windows released 2020 and Microsoft Excel 2016. The results of this study indicate that liquidity has a significant effect on the company's financial distress, while return on equity and leverage have no effect on corporate financial distress. The implications of this research are the need for processing the company's current assets properly to be able to reduce the risk of experiencing financial distress.
PENGARUH PROFITABILITAS, LEVERAGE, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR
Authors: Sutio Jovan , Nariman Augustpaosa
Published: May 2024

This study aims to analyze the effect of profitability, leverage, and activity on profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The method used for data analysis in this study is multiple linear regression analysis using Eviews version 12. The sample selection technique used is puposive sampling and obtained 55 manufacturing companies in the 2017-2019 period so that the total sample in this study is 165 samples. The results found that simultaneously profitability, leverage, and activity influence profit growth. Partial testing shows that both profitability and activity have a significant and positive effect while leverage has a significant and negative effect on profit growth.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN MANUFAKTUR PERIODE 2018-2020
Authors: Wibowo William , Ardiansyah Ardiansyah
Published: May 2024

This research aims to determine whether there is an effect of leverage, sales growth, profitability and firm size on the value of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using purposive sampling method and the valid data was 36 companies. The data processing technique using panel data regression analysis assisted by the Eviews 12 program. The results of this study indicate that leverage has a significant and positive effect, sales growth has no effect on firm value, profitability and firm size have a significant and negative effect on firm value. The implication of this research is the need for attention to leverage, profitability, and company size in order to increase firm value.
FAKTOR FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI
Authors: Gabriela Jane , Jonnardi Jonnardi
Published: May 2024

This study aimed to examine the influence of profitability, asset structure, and liquidity toward capital structure on consumer goods industry sector companies listed in the Indonesia Stock Exchange for the 2016-2020 period. Sample was selected by using simple random sampling method. The number of samples are 36 companies over the past five years, there are 180 samples. Data processing techniques using multiple regression analysis what helped by EViews 10 and Microsoft Excel 2013. The results of this study conclude that the profitability have no effect on capital structure. Asset structure have effect on capital structure positively and liquidity have effect on capital structure negatively. The implication of this study is the need to increase asset structure that will increase capital structure which will bring a good signal for investors.
PENGARUH LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON-KEUANGAN
Authors: Ho Juan , Lukman Hendro
Published: May 2024

The purpose of this study is to obtain empirical evidence about whether or not the influence of liquidity, business risk, firm size, dan dividend on capital structure, either partially or simultaneously. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques with the help of Statistical Package for Social Science (SPSS 28.0). The result of this study indicate that liquidity and firm size significantly influence the capital structure. While business risk and dividend does not significantly influence the capital structure. The implication of this study is that company need to pay attention to variables such as liquidity and firm size when the company want to make a decision about capital structure.
ANALISIS PERBEDAAN RASIO KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEBELUM DAN SELAMA PENDEMI COVID-19
Authors: Sugandha Raissa Natasha , Dermawan Elizabeth Sugiarto
Published: May 2024

This study aims to obtain empirical evidence on whether there are significant differences in the liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), and market ratio (price to earnings ratio) before and during COVID-19 pandemic. The data analysis used to perform the different tests in this study was the Wilcoxon Signed-Rank Test. The final sample used in this study was 94 publicly traded manufacturing companies for the 2019-2020 period bypurposive sampling. The result of the analyzed data shows significant differences in probability ratio (return on assets) and market ratio (price to earnings ratio) before and during the COVID-19 pandemic. On the contrary, the results of this study indicate that there are no significant differences in the liquidity ratio (current ratio) and leverage ratio (debt to equity ratio) before and during the COVID-19 pandemic.
Analisis Faktor-Faktor yang Mempengaruhi Dividend Payout Ratio dengan Ukuran Perusahaan sebagai Pemoderasi
Authors: Irmansyah Deddy , Nariman Augustpaosa
Published: May 2024

This study aims to determine the effect of liquidity, solvency, profitability, and profit growth on the dividend payout ratio with firm size as a moderating variable. This study uses a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The data processing software used is Eviews version 12 with purposive sampling method. This study uses panel data regression with a fixed effect model. The results of this study indicate that liquidity and profitability have a positive and significant effect on the dividend payout ratio, solvency has a negative and insignificant effect on the dividend payout ratio, and profit growth has a positive and insignificant effect on the dividend payout ratio. Meanwhile, firm size was found to be unable to moderate the relationship between liquidity, solvency, profitability, and profit growth on the dividend payout ratio.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Himawan Joenardi , Susanto Liana
Published: May 2024

This study aims to determine whether there is an influence of profitability, liquidity, firm size, and managerial ownership factors on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 39 companies that met the criteria. The data processing technique uses multiple regression analysis assisted by Eviews 11 SV software and Microsoft Excel 2016. The results of this study indicate that profitability has a significant positive effect on firm value, while liquidity, firm size and managerial ownership have no significant effect on firm value. The implication of this research is the need to increase company profitability to increase company value in order to attract more investors.
PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP DIVIDEND POLICY DENGAN LIQUIDITY SEBAGAI PEMODERASI
Authors: Mulyani Melita , Hastuti Rini Tri
Published: May 2024

The purpose of this study was to obtain empirical evidence about the effect of profitability and leverage on dividend policy with liquidity as moderating in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data on manufacturing companies that are in accordance with the requirements in this study using purposive sampling method. In this study using a total of 114 data. The technique used in data processing uses multiple regression analysis using the EViews V.12 program. In this study using secondary data, this secondary data is a financial report. The results obtained are that profitability has a significant effect on the dividend policy variable, while the leverage variable has no significant effect on the dividend policy variable and the liquidity variable cannot moderate the profitability variable and the leverage variable on the dividend policy variable.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Yap Veronica , Ekadjaja Agustin
Published: May 2024

This research aims to obtain empirical evidence and analyze the effect of current ratio, total asset turnover, firm size and debt to asset ratio on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. This study used purposive sampling methods so that 50 companies were obtained. In 50 companies, there are extreme values in the data so that outlier tests are carried out. A total of 8 companies were disposed of, so the samples used were 42 companies. The data collection technique used is secondary data collected and calculated using Microsoft Excel 2016 and processed using the SPSS program version 24. The results of this study showed that the variables current ratio, total asset turnover, and firm size have a positive and significant influence on profitability, while the variable debt to asset ratio has a significant but negative value on profitability. The implication of this research is that companies must pay attention to debt to asset ratio in order to maximize the profitability of the company.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Authors: Ignatia Gresica , Setijaningsih Herlin Tundjung
Published: May 2024

This study aims to analyze the effect of capital structure, firm growth and firm size on firm value of company listed in the Indonesian Stock Exchange (IDX) with managerial ownership as moderating variable. The study period from 2018 to 2020. The study used a quantitative method with multiple linear regression analysis. The study sample was taken based on purposive sampling method consisted of sixty five manufacturing companies. The data collected, was processed using EViews v.12.0 program. The results of this study show that the capital strucutre dan firm growth has significant positive effect on firm value. Menawhile, the results of firm size has no significant effect on firm value. This study also analyze that moderating variable of managerial ownership is not capable of moderated all variables of capital structure, firm growth dan firm size on firm value.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Authors: Purnamasari Melinda , Yuniarwati Yuniarwati
Published: May 2024

The purpose of this study is to empirically prove the effect of profitability, leverage, and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the purposive sampling technique, 23 companies were obtained with a total of 115 samples for five years. The analytical method used in this study is multiple linear regression analysis, then processed with the eviews version 12 program. The results of this study indicate that profitability and firm size have a negative and significant effect on tax avoidance, while leverage has a negative and insignificant effect on tax avoidance.
Faktor yang Memengaruhi Financial Performance pada Perusahaan Manufaktur dengan Peringkat PROPER
Authors: Billyaprianto Virginia Putri , Widyasari Widyasari
Published: May 2024

This study aims to obtain empirical evidence of the effect of Corporate Social Responsibility, Good Corporate Governance, Environmental Performance and company size on the company's Financial Performance. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and processed using the Econometrics Vies (Eviews) version 12 program and Microsoft Excel 2018. The population in this study are manufacturing industrial companies listed on the Indonesia Stock Exchange in the 2017-2019 period which were PROPER participants during 2017-2019. The results of the study found that there was a positive and significant effect of the variables of social responsibility and company size on the company's Financial Performance. However, the study did not find any significant effect of the variables of corporate governance and environmental performance on the company's Financial Performance.
PENGARUH PROFITABILITY DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE
Authors: Valencia Hilary Larissa , Susanto Liana
Published: May 2024

The purpose of this research is to obtain empirical evidence regarding the effect of profitability and firm size on firm value with capital structure as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. This study used 73 manufacturing companies as samples after being selected by purposive sampling method. Data processing in this study used EViews 12 SV software and hypothesis testing was carried out using multiple regression analysis. The results of this study indicate that profitability and firm size have significant positive effect on capital structure, profitability and capital structure have significant positive effect on firm value, firm size has significant negative effect on firm value, capital structure cannot mediate the effect of profitability on firm value. Meanwhile the capital structure can mediate the effect of firm size on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR
Authors: Mariaty Nani , Santioso Linda
Published: May 2024

The purpose of this study was to determine the effect of profitability, firm size, liquidity, and sales growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this study was selected using purposive sampling and collected 61 companies. Based on this research, Profitability, Firm Size, and Sales Growth have a positive and significant impact on the capital structure. And while liquidity has a negative and significant effect on capital structure.
PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL
Authors: Gabriela Jane , Jonnardi Jonnardi
Published: May 2024

This study aimed to examine the influence of profitability, asset structure, and liquidity toward capital structure on consumer goods industry sector companies listed in the Indonesia Stock Exchange for the 2016-2020 period. Sample was selected by using simple random sampling method. The number of samples are 36 companies over the past five years, there are 180 samples. Data processing techniques using multiple regression analysis what helped by EViews 10 and Microsoft Excel 2013. The results of this study conclude that the profitability have no effect on capital structure. Asset structure have effect on capital structure positively and liquidity have effect on capital structure negatively. The implication of this study is the need to increase asset structure that will increase capital structure which will bring a good signal for investors.
PENGARUH LIQUIDITY, LEVERAGE, ASSET TANGIBILITY, BOARD SIZE DAN FIRM AGE TERHADAP PROFITABILITY
Authors: Chang Michelle , Sufiyati Sufiyati
Published: May 2024

The purpose of this research is to indetify and analyze about the effect of liquidity, leverage, asset tangibility, board size and firm age on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2020 period. The research design is a descriptive study with a purposive sampling method which resulted 284 research samples. The data processing technique uses multiple regression analysis using Eviews 10 software. The results showed that the liquidity and leverage don’t have a positive effect on profitability. Asset tangibility and board size don’t have a negative effect on profitability. While the firm age has a negative effect on profitability. The implication of this research is that resource management, responsiveness to the market and the ability to analyze factors that affect profitability can increase the profitability and performance of the company so as to meet the needs of stakeholders and maintain survival.
PENGARUH PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS
Authors: Arya Arya , Suhendah Rousilita
Published: May 2024

The purpose of this study was to obtain empirical evidence regarding the effect of profitability, firm size, and leverage on financial distress. This study used manufacturing companies listed on the IDX during 2017-2019. The sample was selected using the purposive sampling method and the data that met the criteria were 69 companies. The data obtained was then processed using Microsoft Excel 2016 and Eviews 10 software. Based on the results obtained in this study, it was found that profitability, firm size, and leverage together have an effect on financial distress. Individually, profitability and leverage have no effect on financial distress. Meanwhile, firm size has a negative effect on financial distress.
PENGARUH TRANFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE
Authors: Rahardja Gracesya Devina , Ngadiman Ngadiman
Published: May 2024

This research aims to obtain empirical evidence about the effect of transfer pricing, sales growth, and leverage towards tax avoidance. This research used secondary data that were obtained from IDX official website www.idx.co.id or the company’s official websites. The population of this research is all manufacturer companies listed on the IDX for the period of 2015-2020. The sample size of this research is 100 data. The data were processed by using Microsoft Excel dan IBM SPSS Statistic with multiple linear regression analysis method. This research has found that transfer pricing and sales growth give positive effects towards tax avoidance. In the other hand, leverage has a negative effect towards tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Febiola Febiola , Ekadjaja Agustin
Published: May 2024

The purpose of this research is to determine the effect of the capital structure, profitability, firm size and firm age on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 89 companies that met the criteria. This study uses Microsoft Excel program to input and calculate data while data processing uses SPSS 25. The results of this study show that the capital structure, profitability and age of the firm have a significant positive effect on firm value, while firm size has no significant positive effect on firm value.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Wijaya Laurensius , Iskak Jamaludin
Published: May 2024

This study aims to find out how the influence of Profitability, Liquidity, Leverage, and Company Size 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 55 companies. The data processing technique uses multiple regression analysis assisted by the E-views 9 program and Microsoft Excel 2016. The results of this study indicate that profitability has a significant effect on firm value, while liquidity has a negative and insignificant effect on firm value, leverage and firm size are positive and not significant to firm value.
ANALISIS DETERMINAN YANG MEMENGARUHI CASH HOLDING
Authors: Satyapratama Matthew , Dewi Sofia Prima
Published: May 2024

This study aims to determine the impact of leverage, firm size, growth opportunity, net working capital, profitability, and capital expenditure on the company's cash holding. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 with a sample of 19 companies after the elimination of criteria. The data in this study were processed using the e-views 12 program with the EGLS panel model (cross-section random effects). The conclusion of this study shows that net working capital and profitability have a positive impact on cash holding, but leverage and capital expenditure do not have a positive influence on cash holding, while firm size and growth opportunity do not negatively affect cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017 – 2019
Authors: Cynthia Hanna , Susanti Merry
Published: May 2024

Firm value is a benchmark for investors to invest their capital in the company. This study aims to examine the effect of intellectual capital, financial perfomance, sales growth, and firm size toward firm value. Sample was selected using purposive sampling method. The total sample is 120 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2019, where each period consists of 40 companies, which are processed using Eviews 12. The results of the model feasibility test indicate that this study uses a random effect model as a panel data regression model. The results of this study based on multiple linear regression analysis stated that intellectual capital and sales growth have an insignificant influence on firm value, and financial perfomance and firm size have a significant influence on firm value.
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Lo Sanny , Setijaningsih Herlin Tundjung
Published: May 2024

The goal of this study is to analyze the effect of profitability, solvability, independent commissioners, and institutional ownership on firm value in manufacturing companies that listed on Indonesia Stock Exchange from 2018-2020. Sampel was chosen with purposive sampling method and 159 data was obtained. The data was analyzed with EViews Student Version 12 and Microsoft Excel 2018. This study used panel data regression analysis. After the data has been analyzed, the result shows that firm value has positive and significant effect from profitability, but at the same time firm value has no effect from solvability, institutional ownership, and independent commissioners. The implication of this study is the need of increase supervision from independent commissioners and institutional ownership also pay attention with used debt that company has.
Pengaruh Pertumbuhan Perusahaan dan Intensitas Modal Terhadap Konservatisme Akuntansi dengan Managerial Ownership sebagai Variabel Moderasi
Authors: Wijaya Christina , Tjakrawala Kurniawan
Published: May 2024

The purpose of this study was to determine the effect of company growth and capital intensity on accounting conservatism with managerial ownership as moderating variable through annual financial reports of manufacturing companies listed on IDX. The population in this study was obtained using purposive sampling method on listed manufacturing companies on IDX with criterias that had been selected, including manufacturing companies that have financial statement from 2015 until 2019. Based on the research method, the samples obtained were 200 manufacturing companies. The analytical method is double linear regression with SPSS version 23 and Microsoft Excel. This study proves that company growth has a significant effect on accounting conservatism, capital intensity has a significant effect on accounting conservatism, managerial ownership moderates the effect of company growth on accounting conservatism, managerial ownership moderates the effect of capital intensity on accounting conservatism.
PREDIKSI LABA MASA DEPAN MELALUI PERSISTENSI LABA DENGAN ARUS KAS OPERASI DAN AKRUAL
Authors: Marvella Audrys , Imelda Elsa , Simina Juni
Published: May 2024

The purpose of this study was to determine the effect of operating cash flow and accruals on earning predictability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2018. This research used 150 samples from selected manufacturing companies with purposive sampling method. The analysis technique used in this research is multiple linear regression, which performed classical assumption in advance, before testing the hypothesis. The data in this research were inputted and calculated using Microsoft Excel program and processed using the EViews 12.0 program. The results of this study indicate that the operating cash flow had a positive and significant effect on earning predictability, and accruals had a positive and significant effect on earning predictability.