bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Keputusan Investasi, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan Pertambangan
Authors: Tanaya Jessica Carmen , Wiyanto Hendra
Published: April 2022

Tujuan dari penelitian ini adalah untuk mengetahui apakah, 1) Keputusan investasi dapat mempengaruhi nilai perusahaan 2) Ukuran perusahaan dapat mempengaruhi nilai perusahaan 3) Leverage dapat mempengaruhi nilai perusahaan 4) serta apakah keputusan investasi, ukuran perusahaan, dan leverage secara simultan dapat mempengaruhi nilai perusahaan. Penelitian ini mengobservasi sejumlah 110 data perusahaan dari sampel 22 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020, sampel ini diperoleh dengan menggunakan teknik purposive sampling. Metode penelitian yang digunakan adalah analisis regeresi data panel dengan menggunakan model Fixed Effects Model serta diolah dengan menggunakna software EViews 9. Hasil penelitian menunjukan bahwa ketiga variable independen, yaitu keputusan investasi, ukuran perusahaan, dan leverage secara bersama-sama berpengaruh terhadap nilai perusahaan, keputusan investasi memiliki pengaruh positif dan tidak signifikan terhadap nilai perusahaan, ukuran perusahaan memiliki pengaruh yang negatif dan signifikan terhadap nilai perusahaan, sementara leverage memiliki pengaruh yang positif dan signifikan terhadap nilai perusahaan.   The purpose of this study is to find out whether 1) Investment decision can affect the firm value, 2) Firm size can affect the firm value, 3) Leverage can affect the firm value, 4) Investment decision, firm size, and leverage can affect the firm value simultaneously. This research observe total 110 data consist of 22 samples mining companies listed on Indonesia Stock Exchange in 2016-2020, with purposive sampling technique. The research method used in panel data regression analysis on panel data with a Fixed Effects Model and processed using EViews 9 software. The result show all three independent variables can affect firm value simultaneously, investment decision has a positive and insignificant effect on firm value, firm size has a negative and significant effect on firm value, and leverage has a positive and significant effect on firm value.
Pengaruh Informativeness, Entertainment, dan Personalization terhadap Advertising Value dengan Dampaknya terhadap Purchase Intention pada Pelanggan Instagram Ambu Coffee di Cibinong
Authors: Riandy Kelvin , Firdausy Carunia Mulya
Published: April 2022

Penelitian ini bertujuan untuk mengetahui pengaruh informativeness, entertainment, dan personalization terhadap advertising value dengan dampaknya terhadap purchase intention. Subyek penelitian ini adalah pelanggan Instagram pada UMKM AMBU Coffee di Cibinong. Dalam penelitian ini, jumlah sampel sebanyak 117 responden. Metode yang digunakan untuk pengambilan sampel responden adalah dengan menggunakan metode non probability sampling secara spesifik convinience sampling. Data diolah dengan menggunakan PLS-SEM yang terdiri dari test outer model dan inner model. Hasil pada penelitian ini adalah Informativeness, Entertainment, Personalization berpengaruh signifikan dan positif terhadap Advertising Value dengan dampaknya terhadap Purchase Intention. This study aims to determine the effect of informativeness, entertainment, and personalization on advertising value with its impact on purchase intention. The subject of this research are Instagram customers at AMBU Coffee in Cibinong. In this study, the number of sample was 117 respondents. The method used to sampling the respondents was by using non-probability sampling method specifially Convenience Sampling. The data was analysed byusing PLS-SEM which consist of a test of outer model and inner model. The results of this study showed that Informativeness, Entertainment, Personalization have a significant and positive effect on Advertising Value with impacts on the Purchase Intention.
Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Hendang Tanusdjaja Elbert Yohanto,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of intellectualcapital, financial leverage, and ownership structure to financial performance in manufacturing companies listed in the Indonesia Stock Exchange for the period 2014-2016. The research is conducted by taking samples of 37 manufacture companies using purposive sampling method. This research uses multiple regression for data analysis. The t test shows that managerial ownership has no significant effect on financial performance, meanwhile intellectual capital and financial leverage have significant positive effects, and institutional ownership has significant negative effect on financial performance. The F test shows that intellectual capital, financial leverage, managerial ownership, and institutional ownership have simultaneously effects on financial performance.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur
Authors: Estralita Trinsawati Rica,
Published: April 2022

This study aims to examine the effect of cash flow volatility, geographic dispersion, and tax amnesty on tax avoidance of manufacturing industry firms listed on the Indonesian Stock Exchange period of 2010-2016. Using path analysis model with Statistical Product and Service Solution (SPSS) version 22and SmartPLS 3.0. This study examined the secondary data from financial statement for tax avoidance. There are sixindicators of tax avoidance used as proxy. This studt gives result that cash flow volatility, geographic dispersion, and tax amnesty have an insignificant effect on tax avoidance.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Properti Dan Real Estate
Authors: Henny Aldi Ardian, Hendro Lukman,
Published: April 2022

The purpose of this research is to analyze the effect of total accrual, leverage, and cash flow volatility influence earnings persistence on property and real estate companies listed at Indonesian Stock Exchange, especially from period 2013-2015 as population. The sampling method used purposive sampling with total sample 69 data which was financial statement from www.idx.co.id. The collected data were analyzed by using SPSS 22.0. The research results that independent variables describe the dependent variable up to 9,2% while 90,8% is described by other factors. Independent variable total accrual affects earnings persistence. Meanwhile leverage, and cash flow volatility doesn’t affects earnings persistence.
Analisis Faktor Yang Mempengaruhi Opini Going Concern Dalam Perusahaan Manufaktur Di BEI
Authors: Jamaludin Iskak Chintia Clara,
Published: April 2022

The purpose of this study is to analyze the effect of liquidity, solvency and profitability on the going concern opinion. Going concern opinion in this research is a dummy variabel. This research uses 155 manufacturing firms listed on Bursa Efek Indonesia (BEI) in 2015-2017 as the population. Sample selection in this study using purposive sampling technique, 99firms are selected as samples. Data analysis and hypothesis testing in this study using software Statistical Product and Service Solution (SPSS) version 23. The result of this research shows that the solvency and profitability has significant effect on going concern opinion.
Faktor Yang Mempengaruhi Erc Perusahaan Konsumsi Dan Aneka Industri Tahun 2015-2017
Authors: Ardiansya R Leny Suharja,
Published: April 2022

This study aims to obtain empirical evidence regarding the influence of company size, profitability, growth opportunity, and leverage towards earnings response coefficients in manufacturing companies on consumer goods industry and miscellaneous industries sector listed on the Indonesia Stock Exchange during 2015-2017. The test using SPSS 21.0. This study use purposive sampling. The number of samples chosen are 90. The result of the t test show that company size has a positive and not significant to ERC, profitability has no significant and positive to ERC, growth opportunity has a significant and positive to ERC, and leverage has no significant to ERC. The results of the F test show that company size, profitability, growth opportunities, and leverage are simultant influence on earnings response coefficient.
Faktor Yang Mempengaruhi Profitabilitas Pada Perbankan Yang Terdaftar Di Bei
Authors: Liana Susanto Loraine Pertiwi,
Published: April 2022

This research aims to determine the effect of bank size, capital adequacy ratio, loan to deposit ratio, net interest margin and non performing loan toward the bank profitability. This research uses 33 samples of commercial banks that listed on The Indonesia Stock Exchange in the year of 2015-2017 with the multiple regression analysis technique  using Statistical Product and Service Solution for Windows released 21 (SPSS 21.0) and Microsoft Office Excel 2010. The results of T test indicate that bank size, loan to deposit ratio, net interest marginand non performing loan have a significant effect on bank profitability. Meanwhile, capital adequacy ratio has an insignificant effect on bank profitability. The results of F test indicate that all the variables in this research simultaneously have a significant effect on bank profitability.
Penerapan Rekonsiliasi Fiskal Pada Laporan Keuangan Pt Xyz Dalam Menghitung Pajak Penghasilan Terutang
Authors: Purnamawati Helen Widjaja Calvina Amanda Wijaya,
Published: April 2022

The purpose of this research is to analyze PT XYZ financial statement to know about difference recognition in revenues and expenses based on Standar Akuntansi Keuangan and tax regulation which is Undang – Undang No. 36 Tahun 2008. The subject of this research is PT XYZ. The method used in this research is descriptive method. The objects used are financial statement, fixed asset list, and SPT Tahunan PPh Badan PT XYZ during 2017. Data collected by interview, observation, and documentation. The result shows that company fiscal financial statement is not match with Undang – Undang No. 36 Tahun 2008. Furthermore, there was some mistakes due to the fiscal reconciliation that company made, so it affect to wrong calculation of Pajak Penghasilan badan terutang
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di Bei
Authors: Dewi Jessica, Sofia Prima
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, financial leverage, and liquidity on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 60 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 180 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, financial leverage, and liquidity has a significant influence on the practice of income smoothing, while profitability has no significant influence on the practice of income smoothing.
Pengaruh Firm Size, Profitability, Sales Growth, Dan Leverage Terhadap Firm Value Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2015-2017
Authors: Rosmita Rasyid Richard Emanuel,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, sales growth, and leverage on firm value of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2015-2017. The research is conducted by taking 192 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on firm value (Tobin’s Q), this result is prove by simultaneously test (F test). The t test results showed that firm size and sales growth have a significant negative effect on firm value, while profitability and leverage have no significant effect on firm value.
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Financial Distress
Authors: Agustine Ekadjaja Daniel Ngadi,
Published: April 2022

The purpose of this study is to find out whether liquidity, leverage, company size, and institutional ownership affect financial distress in manufacturing companies listed on the Indonesia Stock Exchange, especially in 2015-2017 as the study population. The sampling method used was purposive sampling with a total sample of 36 data which are financial statements from www.idx.co.id. Data processing is done using SPSS version 25. The results of the study indicate that the independent variable can explain the dependent variable at 80.6639%; The other 19.3361% is influenced by other factors apart from the independent variables of this study. Independent variables of liquidity and leverage affect financial distress. While company size and institutional ownership do not affect financial distress
Pengaruh Aktivitas Rasio Keuangan Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Rini Tri Hastuti Michelle Angelita Tanudjaja,
Published: April 2022

The purpose of this study is to identify factors which effects firm value. Those factors including firm size, liquidity, profitability, and leverage. This study uses multiple linear regression and purposive sampling in testing factors that effect firm value. Samples in this study are manufacturing companies in Indonesia Stock Exchange from 2015 until 2017. The result also shows that Firm Size and Profitability (Return on Asset),while liquidity (Current Ratio) and leverage (Debt to Equity Ratio)do not have significant effect on firm value
Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur
Authors: Jamaludin Iskak Jason Ivander,
Published: April 2022

This research serves as a purpose to analyze the effect of asset structure, profitability, firm size, and liquidity on capital structure within manufacturing firms that are listed in Indonesian Stock Exchange (IDX) from 2015 – 2017. Purposive sampling method is used as the sampling method for this research. Sample count used for this research is 94 companies with data count of 240. Secondary data is used for the data collection method. Data is processed with EViews 10 version for Windows. Multiple regression is used for analyzing in this research. Tests that have been done to complete the research were model analysis, descriptive statistic, Adjusted R-Squared test, F test, and t test. The research conducted concludes if asset structure, profitability, and firm size have a significant relationship toward capital structure. On the other hand, liquidity is not significantly related to capital structure.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manfaktur
Authors: Ardiansyah, R Tita Andriyani,
Published: April 2022

This research aims to determine the effect audit committee independence, audit committee activities, number of audit committee, and the institutional ownership toward the earning management. This research uses 58 samples manufacturing companies listed on the Indonesia Stock Exchange in the year of 2014-2016. Using Eviews program version 9. The results of T test indicate that audit committee activities and institutional ownership have a not significant effect on earning management and audit committee independence , and number of audit committee have a significant effect on earning management. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value (F test).
Analisis Pengaruh Firm Size, Growth, Capital Structure Dan Working Capital Terhadap Profitabilitas
Authors: Elizabeth Sugiarto Dermawan Linda,
Published: April 2022

The purpose of this research is to analyze the effect of firm size, growth, capital structure and working capital on profitability in manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2014 – 2017. This research is examines 212 samples using purposive sampling method. The result of this research indicates that firm size, growth, capital structure and working capital have significant and positive effect on profitability.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur
Authors: Sufiyati Jonathan,
Published: April 2022

The research aims to get an empirical evidence on the effect of structure assets, profitability, growth sales and liquididty of companies on capital structure in manufacturing companies of base and chemical sectors listed in Indonesia Stock Exchange in the period of 2015-2017. Using 62 companies out of 69 companies which are listed, and using purposive sampling method. The results of the research obtained that the structure assets have a significance influence towards the capital structure, profitability doesn’t have an significance influence of capital structure, growth sales doesn’t have an influence either and also liquidty doesn’t have an signficance influence either
Uji Beda Karakteristik Terhadap Perusahaan Financial Distress Dan Non-Financial Distress
Authors: Yanti Intan Junaedy,
Published: April 2022

This research aims to find out the difference in cash flow, board size, and leverage characteristic between financial distress company and non-financial distress company that proxied by Altman Z-Score. This research used samples of manufacturing companies that listed in Indonesia Stock Exchange (Bursa Efek Indonesia) in 2015-2017. Based on purposive sampling method, this research has 42 samples which is categorized as financial distress, and 42 samples which is categorized as non-financial distress. This research uses the independent samples t-test and Mann Whitney (U-test).The result of this research showed that there is a significant difference of cash flow and leverage between financially distressed company and non-financially distressed company. As for the board size, there is no significant difference between financially distressed company and non-financially distressed company
Pengaruh Kebijakan Dividen, Leverage, Firm Size, Earning Volatility, Dan Growth Terhadap Volatilitas Harga Saham
Authors: Yanti Ivana Dominika,
Published: April 2022

This research has a purpose, namely to prove empirically the impact of dividend policy, leverage, firm size, earning volatility and growth on stock price volatility. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2014 – 2017. The entire sample used in this research is 26 data from manufacturing companies. The research data is processed with E-views version 10. The result of this this research shows that dividend policy, leverage, earning volatility, and growth has no significant on stock price volatility. Firm size   has a positive effect and significant on stock price volatility.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR
Authors: Rosmita Rasyid Veronica,
Published: April 2022

The purpose of this study is to find out and analyze the influence of Human Capital Efficiency, Capital Employed Efficiency, Structural Capital Efficiency, firm size, and manajerial ownership on firm performance in manufacturing companies listed in Indonesia Stock Exchange from period 2015-2017. The research method used was purposive sampling with a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. The results of the study show that the human capital efficiency, structural capital efficiency, firm size, manajerial ownership do not have a effect on firm performance, while the capital employed efficiency have a positive effect on firm performance.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Tony Sudirgo Fitri Fransisca,
Published: April 2022

The purpose of research is to obtain empirical evidence about the impact of leverage, profitability, and dividend policy to firm value on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used 34 manufacture companies selected using purposive sampling method for three years. The data used are secondary data in the form of financial statements. The research data was processed using Eviews 10. The result of the research show that leverage have positive and insignificant effect on firm value, profitabilty have positive and significant effect on firm value, and dividend policy have positive and significant effect on firm value. For further research, it is recommended to extending the period of the study and adding other independent variabel and the company sector.
PENGARUH PENGUNGKAPAN FAKTOR RISIKO DALAM PROSPEKTUS TERHADAP INITIAL RETURN INITIAL PUBLIC OFFERING
Authors: Hendro Lukman Danny Sanjaya,
Published: April 2022

This research aims to obtain empirical evidence about the effect of Risk Factor Disclosure in Prospectus toward Initial Return Initial Public Offering (IPO). This research uses secondary data obtained from the site www.idx.co.id. The population of this research is company that did Initial Public Offering (IPO) in the Indonesia Stock Exchange (IDX) during the year 2016-2018. This research is conducted with a sample of 94 data. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Risk Factor Disclosure in Prospectus has no significant effect on Initial Return Initial Public Offering (IPO).
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Viriany Diah Ayu Sekar Astuti,
Published: April 2022

The purpose of this research is to obtain empirical evidence about effects of profitability, leverage, asset structure, and activity to firm value of the sector manufacturing companies listed in the Indonesian stock exchange in the period of 2016-2018. The research is conducted by taking 73 samples using purposive sampling method. The result of this research that profitability and asset structure has a positive significant effect to firm value, activity has a negative significant effect to firm value, while liquidity and leverage has no significant effect to firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT TERKAIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015 – 2017)
Authors: Hendang Tanusdjaja Felix Irwanto,
Published: April 2022

This study aims to examine the effect of profitability, liquidity, and solvency ratios on audit opinions related to going concern received by the company. This research uses secondary data; manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. The research samples contained in this study were 168 companies. The sampling method is purposive sampling. The profitability variable is measured by the Return on Assets ratio, the liquidity variable is measured by the Current Ratio, and the measurement of the solvency variable by the Debt to Assets ratio. These ratios are calculated using company financial data contained in the financial statements listed on the Indonesia Stock Exchange. The sample criteria determined in the study are companies that suffered losses during the period 2015 - 2017, manufacturing companies that published financial statements in Rupiah and companies that did not merge. The results showed that profitability had a negative effect, liquidity had no effect and solvency had a positive effect on audit opinions related to going concern. Profitability, liquidity and solvency simultaneously influence audit opinion regarding going concern.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN
Authors: Ardiansyah Gabrielle Givens Kurniawan
Published: April 2022

This study aims to obtain empirical evidence on the influence of profitability, firm size, leverage, and liquidity on firm value in manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. Research samples are 62 companies out of 166 companies data using purposive sampling method. Result of this research obtained the profitability, firm size and leverage have positive effect to firm value. Whereas, the liquidity have no effect to firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN PERIODE 2015-2017
Authors: Merry Susanti Marcelina Rosario,
Published: April 2022

This research aims to obtain empirical evidence about the effect of audit committee, board size, independent commissioner, firm size, institutional ownership, andintellectual capital on firm performance. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2015-2017. This research is conducted with a sample of 64 manufacturing companies out of 140 manufacturing companies as the population. The data in this research is processed by Eviews version 10.0. The results of this research show that audit committee and intellectual capital has positive effect on firm performance, while board size, independent commissioner, firm size andinstitutional ownership has no effect on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY YANG TERDAFTAR DI BEI
Authors: Agustin Ekadjaja Yunita,
Published: April 2022

The purpose of this research is to analyze the effect of profitability, sales growth, leverage, and company size on dividend payout policy. Purposive sampling technique was used in this research. The sample used in the study were 33 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The results showed that profitability, leverage, and company 's size proved to have a significant and positive effect on dividend payout policy. Sales growth proved has a negative effect that is not significant on dividend payout policy. This shows that the change in profitability, leverage, and company size will be in line with the dividend payout policy. While sales growth has a negative effect that is not significant on dividend payout policy. So that it can be interpreted that the relationship between sales growth and dividend payout policy is inversely proportional.
PENGARUH LEVERAGE, PROFITABILITY DAN GROWTH OPPORTUNITIES TERHADAP CASH HOLDING
Authors: F.X. Kurniawan Tjakrawala Melson Sumartha,
Published: April 2022

The purpose of this empirical research is to examine about the effect of leverage, profitability, and growth opportunities on cash holding in mining companies listed on the Indonesia Stock Exchange from 2013to 2017. The research used 13 mining companies that were selected using purposive sampling method for a total of 65 data in five years. Data processing techniques used are Eviews version 10.0. This research used panel data regression analysis. The results of this research shows that all independent variables have effects on cash holding simultaneously. The partially test showed that profitability and growth opportunitty have positive effects on cash holding, leverage have no effects on cash holding.
FAKTOR YANG MEMPENGARUHI RISK DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Rousilita Suhendah Theodora Vania Sugandha,
Published: April 2022

The purpose of this research is to determine the effect of board independence, firm size, profitability, and leverage of risk disclosure. This research uses 316 data from 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses computer  program  Eviews  version  9.0.  The results  of  this  research  indicate that  board independence has no significant effect on risk disclosure, firm size has a significant positive effect on risk disclosure, profitability has no positive effect on risk disclosure, and leverage has no significant effect on risk disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI
Authors: Rosmita Rasyid Kenji,
Published: April 2022

The purpose of this study is to analyze the influence of profitability, firm size, tangibility,  and  liquidity  on  capital  structure  in  consumer  goods  companies  listed  in Indonesia Stock Exchange from period 2015-2018. The research method used on this study was purposive sampling with a total sample of 26 companies listed on the Indonesia Stock Exchange. The data type that was used in this study issecondary data. Data was obtained from  financial  statements  taken  from   www.idx.co.id.  The  results  of  the  study  show  that profitability and tangibility have a positive effect on capital structure, liquidity has a negative effect on capital structure, and firm size does not have any effect on capital structure.
FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI BEI PADA PERIODE 2015-2017
Authors: Lukman Surjadi Viviana,
Published: April 2022

This study aims to examine the effect of company size, profitability, and business risk on capital structure in listed manufacturing companies in Indonesian Stock Exchange period 2015-2017. This study use 24 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study indicate that company size has a significant positive effect on capital structure while profitability and business risk has a not significant negative effect on capital structure.
PENGARUH ASSET GROWTH, PROFITABILITY, FIRM SIZE, OPERATING CASH FLOW TERHADAP STOCK RETURN
Authors: Thio Lie Sha Michelle,
Published: April 2022

The purpose of this study is to obtain evidence that shows the effects of asset growth, profitability, firm size, and operating cash flow to stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This study  uses39  samples  of  manufacturing  companies  that  have  been  selected  through  a purposive sampling method for three years. The data used are secondary data consisting of financial information from financial statements and annual reports. The data in this study is processed using the statistic program E-views ver. 10.0. The F-test result shows that asset growth, profitability, firm size, and operating cash flow simultaneously have a significant effect on stock return. The t-test result shows that partially firm size has a significant and negative effect on stock return, operating cash flow has a significant and positive effect on stock return, whereas asset growth and profitability have no significant effect on stock return.
PENGARUH LEVERAGE, FIRM SIZE, PROFITABILITY DAN LIQUIDITY TERHADAP CORPORATE CASH HOLDING
Authors: Hendang Tanusdjaja Hansen Kurniawan,
Published: April 2022

This thesis is made to examine the effect of leverage, firm size, profitability and leverage towards corporate cash holding. The sample used in this study consist of 63 manufacturing companies in basic industry and chemicals, consumer goods industry, and miscellaneous industry listed on Indonesia Stock Exchange from 2016-2018. This study used Eviews version 9 software to process data. The result of this study is firm size, profitability and liquidity have positive significant effect on corporate cash holding while leverage have no significant effect on corporate cash holding.
PENGARUH CORPORATE GOVERNANCE, KEBIJAKAN DIVIDEN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Authors: Merry Susanti Putri Natalee,
Published: April 2022

The purpose of this research is to determine whether corporate governance, dividend policy, capital strcture, and profitability affect the firm value. There are 136 non-financial firms which were used as samples in this research and obtained by purposive sampling technique. The data was processed by EViews9. The results from the t test show that capital structure has positive and significant effect towards firm value. Nevertheless, corporate governance, dividend policy and profitability do not affect firm value.
FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: M. F. Djeni Indrajati W Fanny, Sufiyati
Published: April 2022

The purpose of this study is examine the analysis of factors affecting profitability of manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. Sample was selected using purposive sampling method amounted to 74 companies. Data processing techniques using multiple regression analysis that helped by EViews 10 program and Microsoft Excel 2016. The result of this study shows that partially working capital management and volume of capital have significant effect on profitability, while human capital efficiency, structural capital efficiency, capital employed efficiency and asset tangibility have no significant effect on profitability. However, this study shows that simultaneously working capital management, human capital efficiency, structural capital efficiency, capital employed efficiency, asset tangibility and volume of capital have a significant effect on profitability.
PENGARUH MONEY ETHICS DAN KEADILAN TERHADAP TAX EVASION DENGAN RELIGIOSITY SEBAGAI PEMODERASI
Authors: Sofia Prima Dewi Theresia Liefa,
Published: April 2022

This study was conducted to know the influence of money ethics and tax fairness against tax evasion and also to know the effects of intrinsic and extrinsic religiosity in their influence on money ethics and tax evasion. The primary data collection technique used was questionnaires to individual taxpayers at KPP Tambora. This research obtained 200 respondents as samples. In this research, there were 90 respondents that had been analyzed as samples. The sampling techniques used wasconvenience sampling. The analysis research using Smart-Partial Least Squares (PLS) 3.0. The result of the study showed that money ethics had not affect on tax evasion, however tax fairness had positive affect on tax evasion. Intrinsic religiosity and extrinsic religiosity as moderating variables did not succeed in moderating this relationship.
PENGARUH INTELLECTUAL CAPITAL DAN CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE PERUSAHAAN MANUFAKTUR
Authors: Rosmita Rasyid Su Lian Silvya,
Published: April 2022

The purpose of this research was to study the effect of Intellectual Capital (HCE, SCE, and CEE) and Capital Structure (DER) on Firm Performance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. In this research there are 69 selected manufacturing companies that were listed on the Indonesia Stock Exchange in the 2016-2018 period so that the required data were 207 data samples. In this research panel model trial and hypothesis test were conducted. The results of this study indicate that HCE partially has no influence on company’s Return on Assets (ROA), while SCE and CEE partially has a positive influence on the company's Return on Assets (ROA) and Debt to Equity Ratio partially has a negative influence on company’s Return on Assets (ROA).
PENGARUH ROA, LDR, NIM, DAN NPL TERHADAP CAPITAL ADEQUACY RATIO (CAR)
Authors: Susanto Salim Lewina Rianto,
Published: April 2022

The purpose of this empirical research is to examine the influence of return on asset (ROA), loan to deposit ratio (LDR), net interest margin (NIM), and non performing loan (NPL) toward capital adequacy ratio (CAR). This research uses 107 sample banks listed on the Indonesia Stock Exchange in the year of 2016-2018. Data processing techniques in this research using program SPSS for windows version 23. The results of this research indicate that all independent variables simultaneously have a significant effect on capital adequacy ratio (CAR). The partially test indicate that loan to deposit ratio (LDR) and non performing loan (NPL) have a significant effect on capital adequacy ratio (CAR), while return on asset (ROA) and net interest margin (NIM) have no significant effect on capital adequacy ratio (CAR).
PENGARUH LEVERAGE, FIRM SIZE, ACCOUNTING CONSERVATISM, DAN EARNINGS MANAGEMENT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)
Authors: Ardiansyah R Jennie Debora Tjandra,
Published: April 2022

The purpose of research is to obtain empirical evidence about the impact of leverage, firm size, accounting conservatism, earnings management to earnings response coefficient (ERC) on real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 40 real estate companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the regretion analysis model. The results of this research are leverage have positive and significant effect, firm size have negative and insignificant effect, accounting conservatism have positive and insignificant and earnings management have positive and significant effect to earnings response coefficient (ERC). For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.
FAKTOR-FAKTOR YANG MEMPENGARUHI RISK DISCLOSURE SEKTOR PERBANKAN YANG TERDAFTAR DI BEI
Authors: Rousilita Suhendah Keziah Karfinto,
Published: April 2022

The objective of this research is to obtain empirical evidence about the effect of firm size, leverage, profitability, and public ownership on risk disclosure in banking companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research used 36 banking companies that were selected using purposive sampling method for a total of 108 data in three years. Data processed with EViews version 9. Random Effect Model is used to test the hypothesis in this study with panel data. The results of this research shows firm size has positive effect on risk disclosure, meanwhile leverage, profitability, and public ownership have no effect on risk disclosure.
PENGARUH WORKING CAPITAL DETERMINANTS TERHADAP FIRM PERFORMANCE DENGAN MODERASI WORKING CAPITAL REQUIREMENT
Authors: Elsa Imelda Velia Melisandra Sugiarto,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effect of cash flow, leverage, sales growth, firm size, and firm age on firm performance with Working Capital Requirement as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange during the period of 2016-2018. This research used 141 samples of corporate financial data that have been selected through purposive sampling method. The data used are secondary data in the form of financial and non-financial information from the company's annual report. Data processing in this research was done using e-views 11. The results showed that cash flow and firm size have a significant effect on firm performance. Working Capital Requirement weakens the effect of cash flow on firm performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE TERHADAP FINANCIAL PERFORMANCE DENGAN PEMODERASI OWNERSHIP CONCENTRATION
Authors: F.X Kurniawan Tjakrawala Erik,
Published: April 2022

This study was conducted to test and determine whether the CSR and Leverage variables, if added by the moderating variable Ownership Concentration, can have an effect that strengthens or weakens Financial Performance. This study uses secondary data that is processed using Eviews 10.0. The sample used in this study is 32 infrastructure companies listed on the IDX and the period conducted is 2016 - 2018. The results of this study indicate that the moderating variable does not affect CSR on Financial Performance. While the variable Leverage when coupled with Ownership Concentration strengthens the company's Financial Performance.
ANALISIS KEWAJIBAN PERPAJAKAN PPH 21, PPH 23 DAN PPH 4 AYAT 2 PADA PT TAC TAHUN 2018
Authors: Nataherwin Erythrina Orie Rahma, Purnawati Helen Widjaja,
Published: April 2022

This research aims to determine if the company engaged in the field of real estate, PT TAC has carried out the tax obligations as stipulated in the current taxation regulations in Indonesia. Research is also conducted to test compliance in making deposits and reporting of PT TAC Tax period notification on the three aspects of the tax in fulfilling its tax obligation as taxpayer body. The results showed that PT TAC has carried out taxation obligations on these three aspects in accordance with the prevailing regulations. There is no contingent obligation for PT TAC arising in fiscal year 2018. The three aspects of taxation include PPh 21, PPh 23 and PPh 4 paragraph 2.
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, DAN PERPUTARAN MODAL KERJA TERHADAP NILAI PERUSAHAAN
Authors: Jonnardi Cendy Chandra,
Published: April 2022

The purpose of this research to determine the effect of profitability, leverage and working capital turnover to firm value. This research uses a simple random sampling method so that the selected sample of 52 companies from a population of 60 manufacturing companies listed in the Indonesia Stock Exchange for the year 2014-2018. This research used the EVIEWS program version 9.0. The result based on t test indicate that profitability has a positive effect on firm value, leverage has a positive effect on firm value, while Working Capital Turnover has a negative effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Liana Susanto Valencia Jastine,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the influence of working capital turnover, liquidity, solvency, and firm size toward profitability in manufacturing companies listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 65 samples of manufacturing companies that have been selected using purposive sampling method. Data processing technique in this research using program EViews 10th version. The result of this research indicate that all independent variables used in this research simultaneously have a significant effect on profitability. The result of partially test indicate that solvency has significant effect on profitability, while working capital turnover, liquidity, and firm size have an insignificant effect on profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI
Authors: Sofia Prima Dewi Falencia,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of liquidity, asset structure, profitability, and growth on capital structure in manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 73 samples of manufacturing companies that have been previously selected using purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 9.0. The result of this research shows that asset structure and liquidity has an effect on capital structure, while liquidity and growth does not have an effect on capital structure. Suggestion that can be given for the future research is to use other independent variables, such as firm size.
PENGARUH FINANCIAL LEVERAGE, PROFITABILITY DAN CASH HOLDING TERHADAP INCOME SMOOTHING
Authors: Linda Santioso Carolline,
Published: April 2022

The purpose of this study is to empirically examine the influence of financial leverage, profitability and cash holding towards income smoothing in manufacturing companies listed in Indonesia Stock Exchange from period 2016– 2018. This study used 63 data from manufacturing companies that have been selected using purposive sampling method with total 189 data for three years. The data used are secondary data in form of financial statements. This research used Eviews version 10.0 software to process the data. The result of research shows that financial leverage and profitability have negative influence towards income smoothing. Cash holding has no influence towards income smoothing.
FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PERUSAHAAN CONSUMER GOODS INDUSTRY
Authors: Rosmita Rosyid Ezelle Halim,
Published: April 2022

The purpose of this study was to examine the effect of profitability, firm size, capital expenditure, net working capital, leverage, cash conversion cycle on cash holding in manufacture companies subsector consumer goods industry. The population of this study are all manufacture companies subsector consumer goods industry that is listed in Indonesia Stock Exchange (IDX) for the period of 2016 – 2018. The samples used in this research are 27 companies using purposive sampling method. According to likelihood test and hausman test used in Eviews 10.0 software, this model used random effect model. The result of this research is that profitability, leverage, and net working capital had positive effect on cash holding, while firm size, capital expenditure, and cash conversion cycle had no effect on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Liana Susanto Stefany Liputri,
Published: April 2022

An increase in the company's cash holdings will create better corporate policies of storage company cash to accumulate cash reserves and making reinvestments. This research uses 33 manufacturing companies listed on the Indonesia Stock Exchange that have been selected using a purposive sampling method from a total of 137 companies in a three-year period. This research used panel data analysis to test the relationships between cash holdings and the identified determinant factors such as profitability, leverage, net working capital and capital expenditure. The data in this research were processed using the Eviews version 10 program. This research concludes that profitability, leverage, net working capital and capital expenditure significantly effect on cash holding of manufacturing companies in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING
Authors: Nurainun Bangun Vanessa Christie,
Published: April 2022

The purpose of this study was to empirically examine the effect of leverage, board independence, board size, and net working capital on cash holding in companies in miscellaneous industrial sectors & consumer goods industries listed on the Indonesia Stock Exchange for the period of 2016-2018. This study uses data from 42 companies in miscellaneous industrial sectors & consumer goods industries that have been selected using a purposive sampling method with a total of 126 data over three years. The data used are secondary data in the form of financial statements. This research data processing uses Econometric Views (EViews) software version 10.0. The results showed that leverage had a significant positive effect on cash holding, board independence had no significant negative effect on cash holding, board size had a significant negative effect on cash holding, and net working capital had no significant positive effect on cash holding.
PENGARUH DIVIDEND YIELD, SALES GROWTH, FIRM VALUE, FIRM SIZE TERHADAP RETURN SAHAM
Authors: Susanto Salim Cynthia,
Published: April 2022

The purpose of this research is to know the effect of dividend yield, sales growth, firm value, and firm size on stock return. The sample of this research use 144 manufacturing companies that listed on ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 79 sample that met the criteria to be tested in this research. Analysis tool that will be used to analyse the hypothesis with multiple linear regression model is program SPSS 23. The result for the research showed simultaneously dividend yield, sales growth, firm value, and firm size have a significant effect on stock return and partially dividend yield, firm value, and firm size do not have a significant effect on stock return, while sales growth have a significant effect on stock return.