bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Profitability, Firm Size, Dan Earnings Persistence Terhadap Earnings Response Coefficient
Authors: Rousilita Suhendah Nicholas Eri Saputra,
Published: April 2022

The purpose of this research is obtain empirical evidence about effect of profitability, firm size, dan earnings persistence on earnings response coefficient in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research used 69 samples and 207 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and process using the Eviews 11 program. The result of this research indicated that earnings persistence has a positive and significant effect on earnings response coefficient while profitability and  firm size have no significant effect on earnings response coefficient. The implication of this study is persistence profit will make investors more interested in investing.
Internal Control Sebagai Moderasi Dalam Hubungan Financial Distress Dengan Accrual Earnings Management
Authors: Elsa Imelda Jessica,
Published: April 2022

The purpose of this study is to obtain empirical evidence on the influence of financial distress on earnings management as well as the moderation effect of internal control in the relationship of financial distress with earnings management in manufacturing firms listed on the Indonesia Stock Exchange during the period 2017-2019. The research design used to test the influence of independent variables on dependent variables and the influence of moderation variables in the relationship is a descriptive research with purposive sampling method, and obtained as many as 105 samples of companies. Then, the hypothesis testing is done by panel data regression model and moderation regression model. This research was conducted using EViews (Econometrical Views) 11 application. This study obtained the results that financial distress has a significant positive influence on accrual earnings management, and there is a moderation effect of internal control that weakens the relationship of financial distress with accrual earnings management. The implication of this study is firms with greater financial distress have a higher level of accrual earnings management and the need to increase firms’ internal control to restrict firms’ accrual earnings management.
Pengaruh Leverage, Firm Size, Dan Growth Opportunity Terhadap Earnings Response Coefficient
Authors: Rousilita Suhendah Marcelius Setiawan,
Published: April 2022

The purpose of this study is to analyze the effect of leverage, firm size, and growth opportunities on the earnings response coefficient. This research was conducted using 180 samples of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique used was purposive sampling. The data in this study were calculated using the Microsoft Excel program and analyzed using the EViews version 11 program. The results of this study concluded that firm size has a positive and significant effect on the earnings response coefficient, while the leverage and growth opportunity have no significant effect on the earnings response coefficient. The implication of this research is that the size of a firm is one of the main determinants of the magnitude of the response coefficient on company reported earnings.
Pengaruh Good Corporate Governance Dan Intellectual Capital Terhadap Financial Performance
Authors: Rosmita Rasyid Madeline Audora,
Published: April 2022

The purpose of this study is to empirically assess the effect of governance, which includes the board of directors, audit committee, and institutional ownership and intellectual capital on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. This research was conducted with 216 data samples selected by using purposive sampling technique. The data processing of this research is supported by the EVIEWS-10.0 and Microsoft Excel 2019 programs. The results obtained show that the board of directors (BOD), the audit committee (AC), and institutional ownership (IO) have no significant effect on financial performance (ROA), while capital intellectual (VAIC) has a positive influence on financial performance (ROA). The implication of this research is the need for a more significant role of corporate governance and effective and efficient intellectual capital management, so that companies can improve their financial performance.
Hubungan Corporate Governance Dengan Intellectual Capital Perusahaan Industri Manufaktur Dimoderasi Firm Size
Authors: Henny Wirianata Tasya, Elsa Imelda,
Published: April 2022

The purpose of this study is to examine the moderating role of firm size on the relationship between corporate governance and intellectual capital efficiency manufacture companies listed on Indonesia Stock Exchange for the period 2016 – 2018. Sample was selected using purposive sampling method amounted to 272 samples. Data processing techniques using moderated regression analysis helped by Eviews 8.0 program and Microsoft Excel. The result of this study shows that the inclusion of firm size as a moderating variable has influenced positively only the relationship between ownership of largest three shareholders and intellectual capital efficiency. The implication of this study is the need to increase the importance of firm size in moderating the relationship between ownership of the three largest shareholders and intellectual capital which will provide particular benefits to company and investors.
Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Report Lag
Authors: Jamaludin Iskak Stephanie Deasy,
Published: April 2022

This research aimsat how the effect of profitability, solvability, and firm size toward audit report lag on manufacturing company food and beverage industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 57 companies. Data processing techniques using multiple regression analysis that helped by SPSS 25 (Statistical Product and Service Solution 25). The result showed that profitability has a significant influence on audit report lag. While the solvability and firm size does not have any significant effect on audit report lag. The implication of this study is management pay attention on audit report lag which is influenced by profitability, solvability, and firm size in order to avoid delays in submitting financial reports.
Pengaruh Likuiditas, Profitabilitas, Dan Aktivitas Terhadap Return Saham Dengan Moderasi Kebijakan Dividen
Authors: Rini Tri Hastuti Cynthia Margaretha Putri,
Published: April 2022

This research aims to determine how the ability of the dividend policy variable to moderate the effect of the liquidity, profitability and activity variables on stock returns in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample used was purposive sampling method and valid data were 52 companies. The data processing technique uses multiple regression analysis assisted by the  Eviews 10 for Windows and Microsoft Excel 2010 program. The results of this research show that the profitability variable does not affect stock returns, while the liquidity and activity variables have an effect on stock returns. Dividend policy is unable to moderate the relationship between liquidity, profitability, and activity on stock returns. The implication of this research is the need for in-depth information for investors in choosing investments to pay more attention to the factors that affect the company's return in the long term.
Pengaruh Socmed Usage, Cultural Intelligence Terhadap Kinerja Umkm Dengan Mediator Entrepreneurial Orientation
Authors: F.X. Kurniawan Tjakrawala Felix Florentino O. S. ,
Published: April 2022

The purpose of this study is to determine the impact of social media usage and cultural intelligence on SME performance with entrepreneurial orientation as an intervening variable on SME around Java Island. The sampling method used in this study using purposive sampling method and was obtained 94 respondents as samples using questioner. Data processing techniques using partial least square analysis helped with SmartPLS 3.3.2 and SPSS ver. 21. The results obtained in this research are social media usage and cultural intelligence have a significant positive effect on SME performance, while entrepreneurial orientation partially mediated the effect of social media usage and cultural intelligence on SME performance. The implication of this study is the need to understand the role of social media usage, cultural intelligence, entrepreneurial orientation will increase SME performance.
Pengaruh Capital Structure Dan Intellectual Capital Terhadap Kinerja Perusahaan Dengan Moderator GCG
Authors: F.X Kurniawan Tjakrawala Nofanti,
Published: April 2022

The purpose of this study was to determine the influence of capital structure and intellectual capital on firm performance with corporate governance as a moderating variable. The sampling method used was purposive sampling method so as to produce a total sample of 290 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The data used are secondary data, which are processed using Microsoft Excel 2010 and Eviews 10. The results of this study indicate that the variables of capital structure and intellectual capital have a significant positive effect on firm performance. Corporate governance as a moderating variable can moderate capital structure on firm performance significantly and negatively. Management must focus on making good decisions for the company, in order to have a positive impact in the future.
Pengaruh Profitability, Pbv, Firm Size Dan Dividen Terhadap Abnormal Return
Authors: Hendro Lukman Chintia Triana,
Published: April 2022

The purpose of this study aims to determine and analyze the influence of profitability, price to book value, firm size, and dividend on abnormal return. The subjects of this research are the mining sectors listed on the Indonesia Stock Exchange for the year 2015-2019. The Sampling technique use was purposive sampling and the valid data was 20 companies. Data processing techniques used is multiple regression analysis what helped by SPSS version 22 program (Statistical Product and Service Solution) and Microsoft Excel 2010. The result of this study indicate that independent profitability, firm size, and dividen have no significant effect on abnormal return. While price to book value have a significant negative effect on abnormal return. The implication of this study is the need to increase profitability, and dividend so that will minimize abnormal return.
Pengaruh Pengungkapan Pajak Dengan Agresivitas Pajak Sebagai Variabel Moderasi Pada Perusahaan LQ-45
Authors: Estralita Trisnawati Thressy Anastasia
Published: April 2022

This study aims to determine the effect of Executive Compensation and Corporate Social Responsibility Disclosure on Tax Disclosure with Tax Aggressiveness as a mediation variable on LQ-45 companies listed on the Indonesia Stock Exchange during 2016-2019. Sample was selected using purposive sampling method and the valid data was 31 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 23 and SmartPLS version 3.3.2. The results of this study indicate that executive compensation has a negative and significant influence on tax disclosure while corporate social responsibility disclosure has not influence on tax disclosure, tax aggresiveness has not influence on tax disclosure, executive compensation has not influence on tax disclosure through tax aggresiveness and corporate social responsibility disclosure has not influence on tax disclosure through tax aggressiveness.
Faktor-Faktor Yang Mempengaruhi Keputusan Revaluasi Aset Tetap Pada Perusahaan Pertambangan
Authors: Hendro Lukman Frederica,
Published: April 2022

The objective of this research is to obtain empirical evidence about the effect of leverage, fixed asset intensity, firm size, and operating cashflow on fixed asset revaluation in mining companies listed on the Indonesia Stock Exchange (IDX) during the year 2015-2019. This study uses secondary data. This research is conducted with a sample of 125 mining companies data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solution software for Windows version 23 (SPSS version 23) and Microsoft Excel 2013. The results of this research show that firm size has a significant influence on fixed asset revaluation, while leverage, fixed asset intensity, and operating cashflow do not have a significant effect on fixed asset revaluation.
Analisis Kewajiban Perpajakan Perusahaan Jasa Konstruksi PT. Andal Rekacipta Pratama Tahun 2019
Authors: Purnamawati Helen Widjaja Shanne Octavia,
Published: April 2022

One of the largest sources of state revenue is the tax sector revenue which is used to finance domestic development. Construction services are very dominant in the construction and development of facilities and infrastructure in Indonesia. Fees relating to construction services are subject to income tax. This study aims to determine how the tax treatment of construction service business income at PT. Andal Rekacipta Pratama, besides that it also aims to find out whether PT. Andal Rekacipta Pratama as a construction service company has carried out its tax obligations in accordance with the current tax regulations. This type of research used in this research is descriptive quantitative research. The data collected in this study came from primary data sources with direct data collection in the field and secondary data, namely financial reports, SPT and tax regulations obtained through library research. Based on research results at PT. Andal Rekacipta Pratama, there are two types of construction services, namely construction planning and construction implementation. The tax rates imposed are different because they are based on the presence or absence of ownership of a Business Entity Certificate (SBU) and the validity period of the SBU. The results of this study indicate that PT. Andal Rekacipta Pratama as a construction service company has not fully fulfilled its tax obligations in accordance with the applicable tax regulations. The implication of this research is that companies need to regularly update their understanding of tax regulations and understand these regulations better.
Analisis Kewajiban Perpajakan Pada PT. XYZ Di Tahun Pajak 2019
Authors: Purnamawati Helen Widjaja Hervenni Clara,
Published: April 2022

This study aims to see how the analysis of calculation, payment, and reporting of all tax obligations of PT. XYZ in the 2019 tax year. The object of this research is the Corporate Taxpayer's 2019 Financial Statements and SPT, where PT. XYZ is engaged in mechanical contracting as a place of research. Data processing techniques use data reduction, by coding and categorization, and presenting data in table form using Microsoft Word. The results of this study show how to calculate tax calculations (IT Article 4 paragraph 2, IT Article 21, IT Article 23 tax credit, Corporate Income Tax) in accordance with the law and make tax payments / reporting before the specified deadline. The implication of this research is that companies can perform tax calculations and make payments / reports before maturity.
Pengaruh Tax Relaxation, Morale, Incentive Terhadap Tax Compliance Pasca Covid-19
Authors: Ngadiman Pebe Manda Sari,
Published: April 2022

This study has a purpose, namely to prove the influence of Tax Relaxation, Tax Morale, Tax Incentive on Tax Compliance in Indonesia after pandemic Covid-19. This study took the sample using the Non-Probability Sampling method with the Accidental approach. This study was conducted on people who have a NPWP and only distributed to tax payers who are aware of Tax Relaxation in Jakarta and understand tax incentives. The total sample used in this study were 78 respondents. Research data were processed using SmartPLS ( Partial Least Square) Version 3. The result of this study indicate that the influence of Tax Relaxation & Tax Morale have a significant positive effect on Tax Compliance while the research results for tax incentives show a significant effect on tax compliance.
Pengaruh Leverage, Likuiditas, Growth, Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan
Authors: Agustin Ekadjaja Vernetta,
Published: April 2022

The aim in this reseach is to find empirical evidence to finding the influence between leverage, liquidity, growth, and firm size towards firm performance. The reseach method used was purposive sampling with a total sample of 44 firms listed on the Indonesian Stock Exchange (IDX). The subject of this reseach is all manufacture companies that are listed in Bursa Efek Indonesia for the period of 2017 until 2019. The type of data used is secondary data. Application that is used in this reseach is Eviews 11. This reseach shown that there are no significant influence between liquidity and firm size towards firm performance, there is negative significant influence between leverage towards firm performance, and there is positive significant influence between growth towards firm performance.  The implication of this research is the need for high quality management that will encourage the firm to improve its performance in order to be able to determine the right strategies to be able to compete and then to maintain its sustainability.
Analisis Pengaruh Leverage, Inovasi, Cash Flow Dan Pembiayaan Eksternal Terhadap Nilai Perusahaan
Authors: Agustin Ekadjaja Angela Juni,
Published: April 2022

This study aimed to examine the influence of leverage, innovation, cash flow and external financing on firm value. In this study using data from manufacturing companies listed on the IDX from 2018-2019 obtained a PROPER rating with a total of 30 companies or 60 data. In selecting the sample using purposive sampling method and analysis in this study multiple linear regression analysis with the help of the program Eviews version 11. The results of this study indicate that leverage and external financing have a significant influence on firm value. But, innovation & cash flow have no significant influence on firm value. The implication of the results of this study is that increasing leverage and external financing can increase the value of the company which will provide a good signal for external parties which with high leverage and external financing can show high public trust in the company.
Pengaruh Likuiditas, Leverage, Profitabilitas, Dan Sales Growth Terhadap Financial Distress
Authors: Thio Lie Sha Cheristin Natalia,
Published: April 2022

The purpose of this study is to examine the effect of liquidity, leverage, profitability and sales growth towards financial distress on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study using 36 companies that have been selected through a purposive sampling method. Data processing techniques using multiple regression analysis what helped by Eviews (Econometrical Views) program version 10 and Microsoft Excel 2016. The results show that leverage and profitability have positive significant effect on financial distress, while liquidity and sales growth has no significant effect on financial distress. The implication of this research is the need of policy to buy some assets in order to maintain the level of debt of the company, so it will minimizing the occurrence of financial distress.
Faktor – Faktor Yang Memengaruhi Earnings Response Coefficient
Authors: Widyasari Ivon,
Published: April 2022

The purpose of this research is to gain empirical evidence about the effects firm size, profitability, leverage, capital structure, and earnings growth on earnings response coefficienton manufacturing companies listed in Indonesia Stock Exchange for 2017-2019. This research used a sample of one hundred and eighty manufacturing companies. The result of this research indicate that the firm size does not have an effect on earnings response coefficient, profitability does not have an effect on earnings response coefficient, leverage have an effect on earnings response coefficient, capital structure have an effect on earnings response coefficient and earnings growth does not have an effect on earnings response coefficient. To get a better results, further research is use of other variables that effect the practise of earnings response coefficient.
Faktor – Faktor Yang Memengaruhi Earnings Response Coefficient
Authors: Viriany Giofanny,
Published: April 2022

The purpose of this study is to analyze the influence of Firm Size, Profitability, Leverage, and Company's Growth on Earnings Response Coefficient (ERC). This study uses 180 data samples of manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. The sampling techniques used by using purposive sampling. This study uses Eviews 11.0 for windows software to process data. The results of this study show that Profitability has a positive and significant effect on the Earnings Response Coefficient (ERC) while Firm Size, Leverage, and Company's Growth have no significant effect on the Earnings Response Coefficient (ERC). The implication of this study is the need to increase management focus in generating profits which will increase the value of the Earnings Response Coefficient (ERC) which will bring a good signal for investors.
Faktor-Faktor Yang Mempengaruhi Real Earning Management
Authors: Susanto Salim Graciella Evelyn,
Published: April 2022

The purpose of this empirical research is to examine the influence leverage, profitability, dan free cash flow toward real earning management. This research uses 102 sample company of consumer goods industry listed on the Indonesia Stock Exchange in the year of 2017 until 2019. Sample was selected by using purposive sampling method. Data processing techniques in this research using program Eviews version 11. The results of this study indicate that leverage and free cash flow have a negative and not significant effect on real earning management, while profitability has a positive and significant effect on real earning management. The implication of this study is investors and creditors need to beware before giving funds to companies.
Dividend Policy Pada Perusahaan Manufaktur Dengan Variabel Kontrol Firm Size
Authors: Syanti Dewi Maria Gabriela, Yanti,
Published: April 2022

The purpose of this study is to empirically prove the effect of board gender diversity, independent board, and foreign ownership on dividend policy with firm size as the controlling variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Based on the predetermined criteria, 53 manufacturing companies were selected as samples in this study using purposive sampling method. The analytical method used in this study is multiple linear regression using EViews 11. The results of this study indicate that foreign ownership has a positive and significant effect on dividend policy, while gender diversity and independent boards have a positive and insignificant effect on dividend policy. Firm size as controlling variable has a significant effect on dividend policy.
Pengaruh Profitability, Liquidity, Leverage, Dan Firm Size Terhadap Firm Value
Authors: Vidyarto Nugroho Adaline Grace,
Published: April 2022

This study was conducted with the aim of knowing the effect of profitability, liquidity, leverage, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study uses 87 manufacturing companies that have been selected using a purposive sampling method with a total of 261 data for three years. This research uses Eviews 11 data processing technique with fixed effect model method through multiple linear regression analysis. The results in this study indicate that: 1) profitability has a negative and insignificant effect on firm value; 2) liquidity has a positive and insignificant effect on firm value; 3) leverage has a significant positive effect on firm value; 4) firm size has a negative and significant effect on firm value.
Faktor Yang Mempengaruhi Financial Perfomance Pada Perusahaan Bumn Yang Terdaftar Di BEI
Authors: Herlin Tundjung Dwiki Gunawan,
Published: April 2022

The purpose of this study was to analyze the effect of independent variables of working capital, capital structure, and sales growth on financial performance. This study uses company size as control variable. The sample in this study was selected using purposive sampling method so that as many as 20 companies from 25 BUMN companies listed on the IDX were used as research objects. This study uses secondary data which is processed using panel data regression analysis and application Eviews version 11. Based on the analysis, it is found that working capital, capital structure, sales growth, and company size simultaneously have a significant effect on financial performance. The results of this study indicate that working capital and capital structure have a positive and significant effect on financial performance, sales growth has a positive and insignificant effect on financial performance, and company size has a negative and significant effect on financial performance. The implication in this research is the need to increase the role of the company in providing good signals to investors, especially in the form of sales growth results that will improve financial performance.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur
Authors: Yanti Jimmy,
Published: April 2022

The purpose of this research is to test empirically the effect of Leverage as measured by Total Debt Ratio (TDR), Sales Growth, and Profitability as measured by Return on Equity (ROE) to Firm Value as measured by Price to Book Value (PBV) with Firm Size as measured by the natural logarithm of total assets as a control variable. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Based on several predetermined criteria, 182 manufacturing companies listed on the Indonesia Stock Exchange were selected as samples in this study. This sample was taken using purposive sampling method. The analytical method used is multiple linear regression using the EViews11 Student Lite program. The results of this study indicate that Leverage and Sales Growth have a positive and significant effect on Firm Value, while Profitability and Firm Size have no significant effect on Firm Value.
Faktor-Faktor Yang Mempengaruhi Cash Holdings Pada Perusahaan Manufaktur Tahun 2017-2019
Authors: Augustpaosa Nariman Marlin Yang,
Published: April 2022

The purpose of this research is to determine the effect of cash flow volatility, liquidity, firm size, and leverage on cash holdings of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The samples used in this research were 87 manufacturing companies each year selected by purposive sampling technique. The instrument used to obtain secondary data was carried out by observing the financial statements of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The analytical method used is multiple regression analysis with EViews program. The results of this research indicate firm size has a positive effect on cash holdings and liquidity has a negative effect on cash holdings. While cash flow volatility and leverage have no effect on cash holdings.
Pengaruh Profitability, Leverage, Firm Size, Dan Dividend Policy Terhadap Firm Value
Authors: Thio Lie Sha Desi Chandrawati,
Published: April 2022

The purpose of this study was to determine the effect of profitability, leverage, firm size, and dividend policy on firm value in manufacturing companies on the Indonesia Stock Exchange for the period 2017 - 2019. Sample was selected using purposive sampling method and the valid data was 42 companies. The research data is managed using Eviews software version 10. and Microsoft Excel 2013. In this study, The results show that leverage has a significant positive effect on firm value, while profitability and firm size has no significant negative effect on firm value, dividend policy has no significant positive effect on firm value. The implication of this study is to use variables independent of the research variables, not only focus on the manufacturing sector and use a longer period
Faktor Yang Mempengaruhi Praktik Earnings Managementdi Industri Produsen Consumer Goods
Authors: Hendro Lukman Cris Selly,
Published: April 2022

The objective of this research is to obtain empirical evidence about the effect of CEO profiles which include CEO age, CEO tenure and CEO gender on earnings management practices in manufacturing companies in the Consumer Goods industry sector listed on the Indonesia Stock Exchange (IDX)during the year 2014 - 2018. This study uses secondary data . This research is conducted with a sample of 113 manufacturing company data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solutionsoftwarefor Windows version23 (SPSS version 23).The results of this research show that the CEO tenure has a significant influence on earnings management practices, while the age and CEO's gender do not have a significant effect on earnings management. Thus to reduce earnings management, it is necessary to pay attention to the tenure of the CEO.
Faktor-Faktor Yang Mempengaruhi Return Saham Perusahaan Manufaktur Pada Bursa Efek Indonesia
Authors: Elizabeth Sugiarto Dermawan Jensen,
Published: April 2022

This research aims at how the effect of profitability, solvability, liquidity, and firm size on stock return onmanufacture company listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 69 companies. Data processing techniques usingmultiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 22 and Microsoft Excel 2016. The results of this study indicate that profitability have a positive and significant influence on stock return, Solvability, liquidity, and firm size do not have significant influence on stock return. The implication of this study is the need to increase financial performance that will increase stock return which will bring a good signal for investors.
Pengaruh Profitabilitas, Struktur Modal, Likuiditas Terhadap Nilai Perusahaan Sektor Perdagangan, Jasa, Dan Investasi
Authors: Jonnardi Janshen Patrick,
Published: April 2022

The purpose of this study is to obtain empirical evidence about the influence of profitability, capital structure, likuidity and firm value in trade, service, and investment sector on the Indonesia Stock Exchange period 2015-2019. This research is done by using purposive sampling method and obtained 54 companies for the sample. For the data processing is using program name Eviews, version 10. The result showed that profitability variables have a positive and significant effect on firm value. Capital structure variables have a positive and significant effect on firm value. Likuidity variables have a positive and not significant effect on firm value. The implication of this study is to increase the profitability and capital structure to increase the firm value which will bring a good signal for investors.
Pengaruh Kepemilikan Manajerial Dan Profitabilitas Terhadap Nilai Perusahaan Dan Ukuran Perusahaan Sebagai Variabel Moderasi
Authors: Rini Tri Hastuti Indayani Chandra,
Published: April 2022

This research aims to find out and analyze the impact of profitability and managerial ownership on firm value with company size as moderating variabel on manufactur industry listed based on Indonesia Stock Exchange during 2017-2019. Sample was selected with purposive sampling method with total sample of 72 manufacturing companies. Data gathered and sorted by using Excel program 2016 and data selected were processed using moderating regression analysis by using Eviews 10 program. Final result indicates from this research that profitability proxied by return on assets ratio has positive significant influence towards firm value, managerial ownership proxied by managerial ownership ratio positively does not have significant influence towards firm value, and company size proxied by size ratio positively does not have significant influence towards firm value. Result from moderating regression analysis has shown that company size have negative significant influnce on moderating the effect of profitability on firm value when the result also shows that company has negative but insignificant influence to moderate the effect of managerial ownership.
Faktor-Faktor Yang Memengaruhi Struktur Modal Dengan Inflasi Sebagai Variabel Moderasi
Authors: Jonnardi Thalia Pricilla,
Published: April 2022

The purpose of this empirical study is to analyse the influence of liquidity, profitabilitity, growth opportunity, and total assets turnover on capital structure with inflation as a moderator in mining companies that were listed on the Indonesia Stock Exchange. The population used in this research were 47 mining companies that have been and are still listed in the Indonesia Stock Exchange in the year of 2014-2019. Sampling was selected using purposive sampling method and in this study a sample of 32 companies was obtained with a total of 138 data observation after outlier was done. This study use secondary data from audited financial statements and annual reports that were published on the Indonesia Stock Exchange official website. Data analysis technique used in this study was multiple regression analysis. The results of this research showed that total assets turnover has no significant effect on capital structure. On the other hand, the other variables such as liquidity, profitability and growth opportunity have a significant effect on the capital structure. Furthermore, inflation was proven to be able to strengthen the effect of profitability on capital structure. The implication of this study is the importance of the role company managers to determine optimal capital structure in order to maximize the company’s ability to generate profits, company growth and investor welfare.
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Dengan Profitabilitas Sebagai Pemoderasi
Authors: Henryanto Wijaya Giovanni Angeline,
Published: April 2022

This research aims to know the influence of dividends, company assets, company size and growth on debt policy selection decisions that should be taken by the companies listed on the IDX in period of 2017-2019. The sample selection was done by using the purposive sampling method and some secondary data as many as 182 companies with 37 sample. Processing data in this study is using a Moderated Regression Analysis (MRA), which was carried out with the 11th version of the E-views application and with the support from Michrosoft Office 365. The results obtained show that dividend policy and profitability have a significant effect on company debt policy, while asset structure, size and growth the company does not have a significant effect on debt policy. Profitability is significantly moderates the relationship between dividend policy and debt policy, but cannot moderates or un-significant or weaken the relationship of other independent variable with debt policy. The implication of this research is the need to increase the use of good debt in order not to experience excess internal funds and excess use of external funds, in order to avoid agency problems and agency costs that arise.
Faktor Yang Mempengaruhi Cash Holding Perusahaan Sektor Barang Konsumsi Dan Aneka Industri
Authors: Nurainun Bangun Felicia Rimu,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of leverage, growth opportunity, and profitability on cash holding in companies in consumer goods industries & miscellaneous industrial sectors listed on the Indonesia Stock Exchange for the period of 2017-2019. This research used 40 samples of companies in consumer goods industries & miscellaneous industrial sectors that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements. This research data was processed using EViews 10. The result of this research shows that profitability has a positive and significant effect on cash holding, while leverage and growth opportunity do not have a significant effect on cash holding. Suggestions for the next study is to add another independent variablesto be able to strengthen the ability of independent variables in explaining the dependent variable, such as cash flow, net working capital, and firm size.
Faktor – Faktor Yang Mempengaruhi Revaluasi Aset Tetap
Authors: Hendro Lukman Prasetya Abdul Rosyid,
Published: April 2022

This study aims to determine how leverage, liquidity, firm size and fixed asset intensity affect the revaluation of fixed assets in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The sample was selected by purposive sampling method and valid data were 171 companies. The data processing technique uses logistic regression analysis assisted by the SPSS (Statistical Product and Service Solution) version 25 and Microsoft Excel 2016 program. The results of this study indicate that leverage and liquidity have no effect on fixed asset revaluation, firm size has a negative and significant effect on fixed asset revaluation and the intensity of fixed assets has a positive and significant effect on fixed asset revaluation. The implication of this research is that management needs to consider factors that can affect the revaluation of fixed assets in order to present fixed assets at fair value.
Pengaruh Rasio Keuangan Terhadap Kondisi Financial Disress Di Indonesia
Authors: Yuniarwati Sherly Andreani,
Published: April 2022

The purpose of this research is to obtain empirical evidence and to analysis about the effects of profitability, leverage, and operational cash flow on financial distress. There are 78 companies that were selected as sample that were selected by using purposive sampling. Data collection techniques used in this research is secondary data that is processed using Eviews version 11 program. The result of this research showed that profitability has a positive and significant on financial distress, operational cash flow has a negative and do not have a significant effect on financial distress, while leverage has negative and significant effect to financial distress. The implication of this research is need to decrease the debt also to increase the income that will prevent the financial distress which will bring a positive signal for investors.
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur
Authors: Linda Santioso Kenny Howard,
Published: April 2022

The purpose of this study was to analyze the effect of liquidity, profitability, firm size and leverage on firm value on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research used 54 companies that were selected using purposive sampling method in three years. Data processing technique using multiple regression analysis with SPSS version 22 and Microsoft Excel 2016. The result of this study indicate that liquidity does not significantly influence on firm value, profitability have positive and significantly influence on firm value, firm size have positive and significantly influence on firm value and leverage have positive and significantly influence on firm value. The implication of this study is the need to increase the profitability, firm size and leverage to increase the firm value which will bring a good signal for investors.
Faktor - Faktor Yang Memengaruhi Internet Financial Reporting (IFR) Pada Perusahaan Manufaktur
Authors: Linda Santioso Muhammad Akram Pramudhani,
Published: April 2022

This research aims at how the role of profitability, firm size, public ownership on internet financial reporting on manufacturing industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 77 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) 25 for Windows and Microsoft Excel 2016. The results of this study indicate that public ownership have a significant influence on internet financial reporting, and the rest variables doesn’t have influence on internet financial reporting. The implication of this study is in the practice, financial reporting is carried out by manufacturing companies as a form of their responsibility to the public.
Faktor-Faktor Yang Memengaruhi Profitabilitas Pada Perusahaan Manufaktur
Authors: Sofia Prima Dewi Agnes Tania,
Published: April 2022

This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, total asset turnover, firm size, and sales growth toward profitability in manufacturing companies listed on Indonesia Stock Exchange during 2017-2019. This study uses 37 companies as the research sample selected using purposive sampling method with a total of 111 data for three years. The data processing technique uses multiple linear regression assisted by EViews 11 program. The results of this study indicate that total asset turnover has a positive effect on profitability, leverage has a negative effect on profitability, while liquidity, firm size, and sales growth have no effect on profitability. The implication of this study is the need to increase total asset turnover and reduce leverage to increase company profitability which will provide good signals for investors.
Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Sukarela
Authors: Elsa Imelda Felia Prajna Kumala,
Published: April 2022

This study aims to determine how the role of corporate governance non-executive directors, board size, dan KAP scale on voluntary disclosure in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and valid data according to the criteria were 279 data. Data processing techniques using multiple regression analysis what helped by Econometrical Views 11 Student Version Lite (EViews 11 SV Lite). The results of this study indicate that non-executive directors and KAP scale do not have a significant effect, board size has a significant effect on voluntary disclosure. The implication of this study is that there is a need for improvement. the board of directors that carries out the company's operational functions for oversight which will improve the wider business performance reports.
Faktor Yang Mempengaruhi Stock Price Volatility Perusahaan Pertambangan Di BEI (2015 – 2019)
Authors: Hendro Lukman Adelia Martha,
Published: April 2022

This research aims to knowing the existence of dividend yield, dividend payout ratio, long term debt and earning volatility towards stock price volatility in mining companies listed on Indonesia Stock Exchange in 2015-2019. Samples selected by purposive sampling method and there are 9 companies of valid data. Data processing method using mutiple regression analysis through SPSS Program version 24 and Microsoft Excel 2013. The result of this reasearch shows that dividend yield gives positive significant influence towards stock price volatility, while dividend payout ratio, long term debt and earnings volatility have no influence towards stock price volatility. The aims of this research are to giving explaination and finding factors that affect stock price movements so it gives good signal to investors regarding factors that are important to consider in making investment decisions.
Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Tahun 2017-2019
Authors: Henny Wirianata Garry Linggo, Viriany,
Published: April 2022

The purpose of this research is to examine the effect of leverage, firm size, profitability, liquidity, and net working capital on cash holding of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2017-2019. The sample used is 70 companies, the sample was selected using purposive sampling method. Data processing techniques using Eviews 10. The result showed that leverage variable has insignificant negative impact on cash holding, firm size has insignificant negative impact on cash holding, profitability has insignificant positive impact on cash holding, liquidity has significant positive impact on cash holding and net working capital has insignificant negative impact on cash holding. The implication of this study is to consider liquidity and net working capital for optimalization of company’s cash holding.
Faktor Implementasi E-Commerce Pada UMKM
Authors: Hendro Lukman Angela,
Published: April 2022

The purpose of this research is to know whether there are impacts of Perceived benefits, Obstacle of e-business, Owner IT Ability and External support toward e-commerce adoption in SMEs. This research used simple random sampling method. The number of samples used in this research was 98 samples. The result show that Perceived benefits has a positive and significant impact towards e-commerce adoption in SMEs, Obstacle of e-business has a positive and not significant impact towards e-commerce adoption in SMEs, Owner IT Ability has a positive and significant impact towards e-commerce adoption in SMEs and External support has a positive and not significant impact towards e-commerce adoption in SMEs. For SMEs must consider information technology and external values that provide e-commerce facilities.
Pengaruh Surplus Free Cash Flow Terhadap Earnings Predictability Dengan Moderasi Corporate Governance
Authors: Henny Wirianata Yetty, Elsa Imelda,
Published: April 2022

This research aims at know the effect of surplus free cash flow on earnings predictability as well as the moderation effect of corporate governance in that relationship. Object of this research is manufacturing firms that listed on Indonesia Stock Exchang during the period 2016-2018. The research design used in this research is a descriptive research with purposive sampling method to test the influence of independent variables on dependent variables also the influence of moderation variables in that relationship. The hypothesis testing is done by panel data regression model and moderation regression model and conducted using EViews 11 application. This study obtained the results that firms earnings from using the asset had significant influence on earnings predictability, and there’s no significant influence of institutional ownership dan managerial ownership in the relationship of surplus free cash flow and earnings predictability. The implication of this study is the need to pay attention to firms performance to improve the predictive value of earnings.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Nilai Perusahaan
Authors: Ardiansyah Hariyanto Santoso,
Published: April 2022

The purpose of this study is to examine the effect of profitability, firm size, and institutional ownership, on firm value of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses secondary data in the form of financial statements which ends on 31 December ended period which was tested using Eviews Software version 11.0 SV and Microsoft Excel. This study uses 74 manufacturing companies that have been selected through a purposive sampling method with a total of 222 data for three years. The results of the research showed that profitability, firm size, and institutional ownerhip have no positive effects towards the firm value. The implication of this study is the profitability and firm size that increase doesn’t guarantee the growth or increasing the firm value.