bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Pemoderasi
Authors: Henryanto Wijaya Delvinia Regina Tania,
Published: April 2022

The purpose of this study is to reexamine the effect of profitability and leverage on firm value and to determine the role of Corporate Social Responsibility (CSR) as a moderating variable in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study took 50 samples of manufacturing companies using the Purposive Sampling method. This study uses E-Views 9.0 software to process data. The results of the study show that profitability has a negative and not significant effect on firm value, leverage has a negative and not significant effect on firm value, Corporate Social Responsibility (CSR) has a negative and not significant effect on firm value, Corporate Social Responsibility (CSR) weakens the effect of profitability on firm value, and also weakens the effect of leverage on firm value.
Faktor-Faktor Yang Mempengaruhi Financial Performance Pada Perusahaan Manufaktur Di BEI
Authors: Lukman Surjadi Felicia Suryanto,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of financial leverage, firm size, and dividend policy on financial performance in manufacturing industries listed in Indonesian Stock Exchange in 2016-2018. This research used 40 samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial statements and annual reports. This research data was processed using EViews 11. The result of this research shows that financial leverage and dividend policy have a significant effect on financial performance, while firm size does not has a significant effect on financial performance. Suggestions for the next study is to add another independent variables to strengthen the ability of independent variables in explaining the dependent variable, such as intellectual capital, company age, and liquidity.
Pengaruh Firm Size, Leverage, Profitability, Dan Net Working Capital Terhadap Cash Holding
Authors: Rousilita Suhendah Riska Ayu Agustya Putri,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of firm size, leverage, profitability, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This research used 85 samples and 255 data from manufacturing companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 11 program. The result of this research indicate that firm size and leverage doesn’t effect cash holding. Profitability has positive effect on cash holding. Net working capital has negative effect on cash holding.
Studi Empiris Mengenai Faktor-Faktor Yang Mempengaruhi Praktik Income Smoothing
Authors: Agustin Ekadjaja Reinhard James,
Published: April 2022

The purpose of this study was to analyze the effect of firm size, return on asset, net profit margins, and financial leverage on income smoothing practices on manufacturing companies listed on the IDX in 2017-2019. This study uses 44 manufacturing companies that have been selected through a purposive sampling method with a total of 132 data for three years. Data processing was performed with EViews 10 software and with binary logistic regression. The results of the study shows that firm size, return on assets, and financial leverage have a negative and significant effect on income smoothings. Also, net profit margin have a positive and significant effect on income smoothings.
Pengaruh Tangibility, Firm Size, Gender Diversity, Dan Growth Terhadap Capital Structure
Authors: Linda Santioso Elbert Christian,
Published: April 2022

This research has a purpose, to improve the effect of tangibility, firm size, gender diversity, and growth to capital structure on manufacture company that listed on Indonesia stock exchange during the year 2016-2018 with 69 sample.the model tahat use in this research was fixed effect model, common effect, and random effect model. The result of the research was tangibility has negative effect on capital structure, firm size has negative effect on capital structure, gender diversity and growth  has no significant effect on capital structure.Keywords: Firm Value, Capital Structure, Liquidity and Dividend Policy.
Pengaruh Corporate Governance Terhadap Internal Control Disclosure Perusahaan Manufaktur Terdaftar Di BEI
Authors: Ardiansyah Fanny,
Published: April 2022

The objective of this research is to obtain empirical evidence about the effect of corporate governance  toward internal control disclosure of manufacture company that listed on Indonesia Stock Exchange for the period 2016-2018.  Sample was selected by purposive sampling method resulted on 115 companies which published completed information that required for this research. Data processed using Statistical Package for the Social Sciences (SPSS) ver 23.0 program. The results of this research show that managerial ownership has negative and significant effect while institutional ownership has negative and not significant effect toward internal control disclosure. Size of commissioner and number of independent commissioner has positive and significant effect while audit committee education has positive and no significant effect toward internal control disclosure.
Pengaruh Profitability, Leverage Dan Growth Terhadap Nilai Perusahaan LQ-45 BEI Periode 2016-2018
Authors: Hendang Tanusdjaja Adi Calvin Limanjaya,
Published: April 2022

This study aims to examine the effect of profitability, Leverage, and growth on firm value in companies listed on the Indonesia Stock Exchange (IDX) LQ-45 index in the 2016-2018 period. Sampling techniques using purposive sampling method. Data is processed using Spss Statistics 25.This study uses 31 companies within 3 years period and the result using 93 unit sampling. The results of this study indicate that profitability and Leverage significantly influence firm value, while growth does not have any effect on the firm value.
Pengaruh Komponen Penghematan Pajak Terhadap Pengungkapan Pajak
Authors: Estralita Trisnawati Ricy Apriliyan,
Published: April 2022

The porpose of this study is to asses the impact of tax planning (TP), as measured by the use of tax saving (TS), namely, permanent differences (PD), temporary differences (TDF), foreign tax rates (FTR) differentials and tax losses (TLOS) on tax disclosure. Samples in this study were as many as 21 manufacturing goods and consumption companies listed on the Indonesia Stock Exchange (IDX) for 7 years 2012-2018. The result of this study is 1) a permanent differences (PD) has negative and significant influence on tax disclosure (TD), 2) temporary differences (TDF) has a significant and positive influence on tax disclosure, 3) foreign tax rates (FTR) differentials has not influence on tax disclosure, 4) tax losses have a negative and significant influence on tax disclosure.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Industri Barang Konsumsi
Authors: Estralita Trisnawati Reynaldo Christie,
Published: April 2022

The purpose of this study is to obtain empirical evidences on the influence of sales growth and good corporate governance toward tax avoidance on consumer goods indutry manufacturing companies that listed in Indonesia Stock Exchange (BEI) over the period 2012-2018, with the total of 21 sample companies. This study use secondary data which were processed using IBM SPSS Statstics 22 and SmartPLS 3 softwares. The result of this study suggests that sales growth does not has significant influence to tax avoidance. However, good corporate governance influence tax avoidance significantly and negatively.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Herlin Tundjung Melisa Jayanti,
Published: April 2022

The purpose of this study is to analyze the influence of environmental public disclosure, capital structure, firm size, and liquidity on economic performance of manufacturing companies in Indonesia. This research was conducted on manufacturing companies listed on IDX from 2017 to 2019, the samples were selected using purposive sampling method and 14 companies were acquired as valid data. The data collected were processed using EViews program v.10.0.  The results showed that environmental public disclosure, capital structure, and firm size simultaneously have a significant effect on economic performance. Partially, environmental public disclosure has a positive and significant effect on economic performance, capital structure has a negative and significant effect on economic performance, while firm size and liquidity do not have significant effects on economic performance.
Pengaruh Growth, Profitability, Firm Size, Dan Capital Strucutre Terhadap Firm Value
Authors: Tony Sudirgo Hendra Harischandra,
Published: April 2022

This research aims to obtain empirical evidence the influence of growth, profitability, firm size, and capital structure to the firm value in the manufacturing company listed in the Indonesian Stock Exchange (IDX) during the year 2017-2019. This research uses secondary data obtain from the site www.idx.co.id. This research is conducted with a sample of 75 manufacturing company with data collection techniques is purposive sampling during a three-year period that is processed using Econometric Views (EViews) vers 10.0 program. This statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Growth, Profitability and Capital Structure has effect on Firm Value, while Firm Size has no effect on Firm Value. The implication of this research is the need for the use of growth, profitability and capital structure to increase firm value and provide an overview of good decisions for investors.
Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di BEI
Authors: Thio Lie Sha Natasha Levina,
Published: April 2022

The purpose of this study is to empirically examine the influence of net working capital, firm size, leverage, growth opportunity, and profitability towards cash holding in manufacturing companies listed in Indonesia Stock Exchange from period 2017 – 2019. This study used 36 data from manufacturing companies that have been selected using purposive sampling method. Data processing techniques using multiple regression analysis helped by Eviews version 9.0. The reesult shows that net working capital has positive significant effect on cash holding. While firm size, leverage, growth opportunity, profitability have no significant effect on cash holding. The implication of this study is a proper cash management are needed to determine the optimal amount of cash holding for the company’s needs.
Faktor-Faktor Yang Memengaruhi Firm Value Dengan Firm Performance Sebagai Variabel Mediasi
Authors: Henryanto Wijaya Yuliana,
Published: April 2022

The purpose of this research is to obtain empirical evidence about the effects of family ownership, independent commissioner, audit committee and institutional ownership on firm value using firm performance as a mediating variable. This research was conducted by taking 135 samples from manufacturing companies and listed in IDX from 2017-2019. The sample selection technique used is purposive sampling. SmartPLS 3.3.2 is used to analyze data. The result shows that independent commissioner, institutional ownership and firm performance has a significant effect on firm value while family ownership and audit committee has not significant effect on firm value. Besides, firm performance can mediate the effect of independent commissioner but can’t mediate the effect of family ownership, audit committee, and institutional ownership on firm value. The implication of this study is family ownership and audit committee must pay more attention in corporate governance to increase firm value which bring a good signal for investors.
Pengaruh Board Characteristics Dan Profitability Terhadap Manajemen Laba
Authors: Nurainun Bangun Richard Christian,
Published: April 2022

The purpose of this research is to determine the effect of board gender diversity, board size, board meetings, and profitability on earnings management. This research used panel data of manufacture companies listed on Indonesia Stock Exchange during 2017-2019. This research used purposive sampling method. The total sample of this research is 30 companies. Data is analyzed using multiple linear regression with EViews (Econometric Views) 10. The result shows that board size has significant positive effect on earnings management, meanwhile board gender diversity, board meetings, and profitability have insignificant effect on earnings management. The implication of this study is the need to decrease company’s board size to decrease collusion and earnings management practice which will increase investor’s belief.
Pengaruh Profitabilitas, Struktur Aset, Dan Likuiditas Terhadap Struktur Modal
Authors: Jonnardi Grace Gardenia,
Published: April 2022

The purpose of this study is to analyze the effect of profitability, asset structure, and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research was conducted by taking 220 samples of manufacturing companies listed on the IDX in the period of 2015-2019, using purposive sampling method and processed using the EViews 11 program. The result of partially test (t test) shows that the profitability and liquidity have significant effect on capital structure, meanwhile the asset structure has no significant effect on the capital structure.
Pengaruh Leverage, Free Cash Flow, Dan Collateral Asset Terhadap Dividend Policy
Authors: Yuniarwati Sonia Christabella,
Published: April 2022

The objective of this study is to examine and obtain empirical evidence of the influence of leverage, free cash flow and collateral assets on dividend policy. This study uses multiple regression analysis and  processed using the eviews application program version 11.0. Sample of this research included 41 manufacturing companies selected by purposive sampling method that met the criteria of 193 publicly traded companies listed on the Indonesia Stock Exchange for the period of 2017 - 2019. The results of research on leverage had a significant negative effect, collateral assets had a significant positive effect, while free cash flow had no effect on dividend policy.The implication of this study is the need to increase free cash flow and reduce leverage to increase dividend in dividend policy which will bring good signal for investors.
Faktor – Faktor Yang Mempengaruhi Capital Structure Pada Perusahaan Manufaktur
Authors: Linda Santioso Natasha Laviola,
Published: April 2022

The purpose of this study is to determine the effect of profitability, firm size, asset tangibility, non-debt tax shield, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selection technique used in this study was purposive sampling with a total sample size of 198 samples. Data processing from this sample is assisted by the Statistical Package for Social Science (SPSS) software version 23. The results obtained from this study indicate that profitability has a significant negative effect on capital structure, while firm size, asset tangibility, non-debt tax shield, and business risk do not have a significant effect on the capital structure.
Faktor-Faktor Yang Mempengaruhi Financial Performance Pada Perusahaan Properti
Authors: Hendro Lukman Sharleen Ethelind,
Published: April 2022

The purpose of this study is to obtain empirical evidence about the effect of intellectual capital, capital structure, institutional ownership, and firm size on financial performance of property company listed on Indonesia Stock Exchange during 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 28 companies. For processing the data, this study used software SPSS version 22. The results showed intellectual capital and institutional ownership have a positive and significant impact on financial performance, while capital structure and firm size have an insignificant impact on financial performance. The implication of this study is need to increase intellectual capital and institutional ownership  that will increase the financial performance, need to manage debt and interest on debt carefully,  and increasing number of assets has not been able to ensure that the company's profits have increased.
Faktor-Faktor Yang Mempengaruhi Pemanfaatan Insentif Pajak Penghasilan Final Ditanggung Pemerintah
Authors: Ngadiman Jessica Tanujaya,
Published: April 2022

This research aims to analyze the effect of tax socialization, the understanding of taxation procedures, and taxpayer’s perception towards the utilization of  income tax incentive article 4(2). The data used in this study is primary data obtained through the questionnaires distributed to Micro, Small, and Medium Enterprises (MSMEs) taxpayer in Cengkareng District, West Jakarta. Sample is selected using purposive sampling method with a total of 100 respondent. Data is being processed using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) software version 25. The result of this research indicates that tax socialization, understanding of taxation procedures, and taxpayer’s perception have significant and positive effects towards the utilization of income tax incentives article 4(2). The implication of this study is the need to increase tax socialization activities intensively, develop a better understanding of taxation procedures, and create positive perception to optimize the utilization of income tax incentives article 4(2).
Pengaruh Inflasi, Pemeriksaan Pajak, Peningkatan Ptkp Terhadap Penerimaan Pajak Penghasilan Pasal 21
Authors: Ngadiman Luciana,
Published: April 2022

The purpose of this research is to analyze the effect of inflation, tax audit, and increase in non-taxable income on income tax revenue article 21 for taxpayers at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan during the 2015-2017 period. This research used a purposive sampling method by taking 29 valid samples from the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan and Badan Pusat Statistik. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows verse 24.  The results of this study indicate that increase in non-taxable income  has a significant influence on income tax revenue article 21, while inflation and tax audit have no significant influence on income tax revenue article 21. The implication of this study is the need to increase the role of the government and taxpayers to increase awareness of tax payments that will increase tax revenue article 21.
Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern
Authors: Jamaludin Iskak Astrid Aurelia Prasetyo,
Published: April 2022

This research aims at how the effect of liquidity, firm size and financial condition on going concern audit opinion on manufacturing company listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 30 companies. Data processing techniques using logistic regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 25 and Microsoft Excel 2013. The results of this study indicate that liquidity and financial condition have a significant influence on going concern audit opinion. The implication of this study is the need to planning considerations that can improve company's financial condition so that the company is free from going concern audit opinion by auditors.
Pengaruh Tax Knowledge, Tax Awareness Terhadap Tax Compliance Wajib Pajak (OP)
Authors: Linda Santioso Gabby Imelda,
Published: April 2022

1)This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on  2)individual tax payers. 3)Sample was selected using a questionnaire method and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awareness, tax laws so that the level of tax compliance increases so that it can have a positive effect on taxpayers, by increasing compliance, the benefits can also be felt around taxpayers.
Analisis Faktor-Faktor Yang Memengaruhi Stock Return Dengan Investment Opportunity Set Sebagai Intervening
Authors: Herlin Tundjung Fennisya Dewangga,
Published: April 2022

This research aims to analyze the effect of dividend policy, leverage, profitability, and firm value on stock returns and to analyze the effect of firm value toward stock return with Investment Opportunity Set as Intervening in manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. Samples were taken based on purposive sampling method of 35 companies, so data amounted to 105. This research used secondary data, obtained  from the website https://idx.co.id/. Data analysis technique used are descriptive statistics and Partial Least Square test processed by SmartPLS 3.3.2 program. The results of this research indicate that dividend policy and firm value have negative and significant effect on stock returns, profitability and Investment Opportunity Set have positive and significant effect on stock returns, leverage has no significant effect on stock returns, and Investment Opportunity Set mediates the effect of firm value on stock returns. The implication of this research is to analyze company’s performance and prospects as a signal for making investment decisions and minimize investment risk.
Pengaruh Akrual, Arus Kas Operasi, Leverage, Dan Ukuran Perusahaan Terhadap Persistensi Laba
Authors: Viriany Elza Olivia,
Published: April 2022

The purpose of this research is to examine the effect of accruals, operating flow, leverage, and company size on earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample used in this research were 59 companies. The research used purposive sampling method and data processing techniques using multiple regression analysis what helped by the EViews program version 10. The results showed that the accrual variable has a negative and significant effect on earnings persistence, the operating cash flow variable has a negative and insignificant towards earnings persistence, the leverage variable has a negative and insignificant effect on earnings earnings persistence, and firm size variable has a negative and significant effect on earnings persistence.
Faktor-Faktor Yang Memengaruhi Share Price Sebelum Dan Setelah Periode Konvergensi IFRS
Authors: Herlin Tundjung S Jesslyn Faustina M,
Published: April 2022

This study aims to analyze the value relevance of accounting information consisting of earnings per share, book value of equity per share, operating cash flow per share, leverage, and dividend payout ratio that affect the share price before and after the IFRS convergence on manufacturing companies listed in the Indonesia Stock Exchange period 2005−2018. The research sample consisted of seven manufacturing companies and multiple linear regression analysis used in this study with EViews 11 version program. The test results concluded earnings per share does not have a significant effect on share price, book value of equity per share does not have a significant effect on share price, operating cash flow per share has a significant positive effect on share price with its value relevance increases after IFRS convergence period, leverage does not have a significant effect on share price, and dividend payout ratio has a significant positive effect on the share price with its value relevance decreases after the IFRS convergence period. The implication of this study is the need to increase value relevance of accounting information, namely operating cash flow per share and dividend payout ratio to help stakeholders, especially investors, in making investment decision which will provide a good signal for investors.
Pengaruh Liquidity, Leverage Dan Firm Size Terhadap Financial Distress Pada Perusahaan Manufaktur
Authors: Tony Sudirgo Teresa Minardi Chai
Published: April 2022

This research's purpose is to obtain empirical evidence about the effect of liquidity, leverage, and company size on financial distress. This research was conducted using secondary data. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017 - 2019. This research was conducted with a sample size of 20 manufacturing companies and a total of 60 samples of company data for 3 consecutive years. Furthermore, the data collection technique used in this study was purposive sampling that was processed using the EViews version 10.0 program. The results showed that all independent variables in this study had a simultaneous influence on financial distress (F test). The t test results show that liquidity (CR) has a positive and insignificant effect on financial distress, while leverage (DAR) has a significant positive effect on financial distress. For company size (SIZE), this variable has a positive and insignificant effect on financial distress.
Faktor–Faktor Yang Memengaruhi Tingkat Solvabilitas Perusahaan Asuransi Di Indonesia
Authors: Herlin Tundjung Ingrid Gabriela Tansen,
Published: April 2022

The purpose of this study is to obtain and analyze empirical evidence about the effect of profit rate, return on investment and risk retention on the level of solvency of insurance companies in Indonesia from 2017 to 2019. Sample was selected using purposive sampling method and the valid data was 38 company. The data used are from financial reports published on the official websites of each company used in this study. Data processing techniques using multiple regression analysis what helped by E-views 11 and Microsoft Excel 2016.  The results obtained, indicate that the profit rate has a significant and negative effect on the level of solvency and investment return have a significant and positive effect on the level of solvency. Meanwhile, the risk retention has no significant effect on the level of solvency. The implication of this study is the need to increase the role of the board of commissioners and ownership to increase social responsibility activities that will increase the firm value which will bring a good signal for investors.
Faktor Yang Mempengaruhi Dividend Payout Policies Pada Perusahaan Manufaktur Di BEI
Authors: Thio Lie Sha Ariel Yoga Pradipta,
Published: April 2022

The purpose of this study is to empirically examine the influence of corporate debt, corporate size, sales growth, and ROA on dividend payout policies in manufacturing industry that listed in BEI from the period 2017 – 2019. Sample selected using purposive sampling method with total 104 data from 38 companies. Data processing techniques using multiple regression analysis. This research used  EViews 10 and Microsoft Excel 2016 to analyse the data. The result shows that corporate size and ROA have a positive significant effect on dividend payout policies. Corporate debt and sales growth have a negative insignificant effect on dividend payout policies. The research implication shows the importance of management to manage finances more effectively and efficiently, so that they are able to earn profits and be able to distribute dividends to attract investors to invest.
Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Sektor Perusahaan Non-Keuangan
Authors: Merry Susanti Yulia Kumoro,
Published: April 2022

The purpose of this study was to find out the effect of Dividend Payout Ratio (DPR), Current Ratio (CR), Return on Assets (ROA), Firm Size, Debt to Equity Ratio (DER), and Firm Growth on firm value of non-financial companies listed in Indonesia Stock Exchange period 2017-2019. The sampling method that used was purposive sampling with total sample were 85 data. Data processed by E-views 11. The result showed that debt to equity ratio had positive effect on firm value, while the other which is dividend payout ratio, current ratio, return on assets, firm size, and firm growth did not had effect on firm value. The implication of this study was the management team of the company needs to pay more attention to debt to equity ratio because this affect the firm value and investors found it attractive.
Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Dengan Profitabilitas Sebagai Variabel Moderasi
Authors: Liana Susanto Vrandy Aurelio Benny,
Published: April 2022

The purpose of this study is to analyze and obtain empirical evidence regarding the effect of asset structure, institutional ownership, and company size on debt policy, and to see whether profitability can moderate the effect of company size on companies listed on the Indonesia Stock Exchange during the period of 2017-2019. This research was conducted by taking 75 samples of companies, using purposive sampling technique and processed using the EViews version 11 program released in 2019. Based on the research, the results show that the asset structure and institutional ownership individually do not have a significant effect on debt policy while company size has a positive influence and significant effect on debt policy, and lastly, profitability cannot moderate the effect of company size on debt policy. The implication of this study is the need to increase the size of the company, as it grows bigger can be able to make management increase its debt policy making which is can be used to finance various company needs.
Faktor Yang Mempengaruhi Earnings Response Coefficient Perusahaan Manufaktur Di Bursa Efek Indonesia
Authors: Widyasari Vannia Elisha
Published: April 2022

The purpose of this research is to obtain empirical evidence about the impact of sales growth, leverage, growth opportunity, dividend policy, and profitability to Earnings Response Coefficient (ERC) on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2019. This study used 35 manufacture 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 hypothesis is the regression data panel analysis model. The result of this research are sales growth have positive and no significant effect, leverage have negative and no significant effect, growth opportunity have no significant effect, dividend policy have no significant effect, and profitability have positive and significant effect to Earnings Response Coefficient (ERC).
Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Perusahaan Dengan Moderasi Profitabilitas
Authors: Nurainun Bangun Christie Arlim Setiawan,
Published: April 2022

This research aims to examine the effect of institutional ownership, free cash flow and sales growth moderated by profitability on debt policies in the manufacturing and property sectors listed on the Indonesia Stock Exchange during the period 2017 - 2019. This research was conducted by taking 33 sample companies, using purposive sampling method and processed using SPSS version 25. Partial test results (t test) show that institutional ownership and free cash flow have no significant effect on debt policy, while sales growth and profitability which moderates institutional ownership and sales growth shows a significant effect on debt policy. The implication of this research is to increase supervision through institutional ownership towards debt policies that are created and regulated by management and the use of adequate free cash flow to avoid the use of external funding.
Pengaruh Capital Structure, Firm Performance Dan Good Corporate Governance Terhadap Earnings Management
Authors: Nurainun Bangun Feliciana Stephanie Suryata,
Published: April 2022

This research was conducted to analyze the effect of capital structure, firm performance and good corporate governance to earnings management on industry companies listed in Indonesia Stock Exchange period 2017-2019. The technique used in this research for determining the research sample  was purposive sampling. The number of research sample is 75 companies from 182 companies registered as industry companies. This research was using quantitative approach. Data analysis method used in this research is multiple linear regression analysis. The result showed that in simultaneously capital structure, firm performance and good corporate governance has a significant effect on earnings management. Meanwhile, the result of partial research shows that capital structure and firm performance has a positive and significant effect on earnings management. Board size has a negative and insignificant effect on earnings management. Board independence and audit committee has a positive and insignificant effect on earnings management.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di BEI
Authors: Nurainun Bangun Sherly
Published: April 2022

The purpose of this study is to obtain empirical evidence regarding the effect of leverage, profitability and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange, IDX 2016-2019. In this study using secondary data obtained from the site www.idx.co.id by using 40 company that have been selected using purposive sampling method for 4 years a sample of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver 24.0. The results of this study indicate that leverage and dividend policy have no effect on firm value, while profitability shows that it has a positive and significant effect on firm value. The implication of this research is that profitability must be managed properly by the company because it can increase the value of the company which will give a good signal to investors.
Faktor-Faktor Yang Mempengaruhi Financial Distress Dengan Firm Size Sebagai Variabel Moderasi
Authors: Henryanto Wijaya Meliana Tania,
Published: April 2022

The objective of this research is to examine the influence of liquidity, leverage, operating capacity and operating cash flow that being moderated by firm size to financial distress on the manufacturing companies listed on the IDX in 2017-2019. The sample was selected by using purposive method and there are 16 companies that were selected as samples. This research uses the moderated regression analysis (MRA) method to analyze data using the Eviews program version 11. The results show that liquidity, leverage and firm size have a positive and significant effect to financial distress. However, operating capacity and operating cash flow do not have a significant effect on financial distress. This study also shows that firm size weakens the effect of leverage on financial distress. However, liquidity, operating capacity and operating cash flow, which are moderated by the firm size, have no effect to financial distress. The implication of this study is to provide suggestions for companies in predicting financial distress conditions. The earlier the signs of bankruptcy are known, the better company management to immediately find solutions of the problems.
Faktor Yang Mempengaruhi Nilai Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Jonnardi Gracia Budyanti Kamil,
Published: April 2022

This study was conducted to examine the effect of profitability, liquidity, leverage, and firm size on firm value in listed mining companies in Indonesian Stock Exchange (IDX) period 2015-2019. The sample used in this study are 27 mining companies and selected using purposive sampling method. Data processing techniques using common effect model and multiple regression analysis that helped by EViews 11 Program. The results of this study indicate that profitability, liquidity, and leverage have a significant positive effect on firm value, and firm size has an insignificant effect on firm value. The implication of this study is the need of company managers to evaluate and improve firm’s performance so the firm’s value will increase and reach the investors.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Yang Terdaftar Pada Bursa Efek Indonesia
Authors: Elizabeth Sugiarto Dermawan Wendy Clarissa Santoso,
Published: April 2022

This research aims to obtain empirical evidence about liquidity, firm growth, capital structure, profitability, and company age on firm value of manufacturing companies on the Indonesian Stock Exchange (IDX) during 2017-2019. Samples taken in this study as many as 232 data based on non probability sampling methods and purposive sampling techniques. This study uses multiple regression analysis and helped by SPSS program version 21 and Microsoft Excel 2013. The results of this research showed that firm growth and profitability had a significant positive effect on firm value. Liquidity and capital structure had a significant negative effect on firm value. Company age had a negative effect but do not have a significant effect on firm value. The implication of this research is the need to increase the determinants of firm as an investor’s consideration in doing investment.
Faktor Yang Memengaruhi Struktur Modal Perusahaan Barang Konsumsi Tahun 2017-2019
Authors: Merry Susanti Nelson Kristianto,
Published: April 2022

This study was designed to examine the effect of profitability, liquidity, tangibility, non-debt tax shield, growth, firm size and firm age on the capital structure of consumer goods companies in 2017-2019. This study used a purposive sampling method which resulted in a sample of 36 consumer goods companies listed in the Indonesia Stock Exchange in 2017-2019 with a total of 108 data for 3 years. This study used secondary data in the form of corporate financial reports which can be downloaded through the website www.idx.co.id and the official websites of the related companies. The data processing technique is performed using panel data regression assisted by the E-views 10 software application. The results showed that profitability and liquidity had a negative effect on capital structure, while firm size had a positive effect on capital structure. Tangibility, non-debt tax shield, growth and company age had no effect on capital structure. The implication of this research is that investors and managers need to pay attention to the company's profitability, liquidity and firm size because it can affect the condition of the capital structure in the company.
Faktor – Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Perbankan
Authors: Linda Santioso Richard Eduardo,
Published: April 2022

The purpose of this study is to obtain an evidence on the effect of capital adequacy ratio, non-performing loan, net interest margin, operational efficiency,  Indonesia GDP growth rate, Bank Indonesia interest rate on return on asset and return on equity as bank profitability representative in banking companies listed in Indonesian Stock Exchange during 2017-2019.  This study uses purposive sampling as the sampling technique and uses 28 banking companies as research sample. The results of this study show that net interest margin have positive influence towards return on asset and return on equity, capital adequacy ratio have positive influence towards return on equity, while operational efficiency has negative influence towards return on asset and return on equity.
Faktor Yang Mempengaruhi Tingkat Underpricing Pada Pelaksanaan Ipo Di Bursa Efek Indonesia
Authors: Linda Santioso Alvita Desmonda,
Published: April 2022

The objective of this research is to examine the influence of board size, board independence, ownership retention and return on assets towards IPO underpricing on the non financial companies listed on Indonesia Stock Exchange for the period 2017 – 2019. Secondary data is prospectus that obtained from www.idx.co.id and with purposive sampling, this research used 79 data. The secondary data then processed with Statistical Package for the Social Sciences (SPSS) ver 25. Statistical method used to test the hypothesis is the multiple regression method. The results show that board size and return on assets has significant effect on IPO Underpricing. Meanwhile board independence and ownership retention has no effect on IPO Underpricing.
Pengaruh Faktor Struktur Modal, Keputusan Investasi Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan
Authors: Agustin Ekadjaja Stefanie Kuswadi,
Published: April 2022

This research aims to examine the effect of capital structure factors, investment decision, and managerial ownership on firm value of manufacturing company listed on Indonesia Stock Exchange during period 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 44 companies. Data processing techniques using multiple regression analysis assisted by EViews 11 SV program and Microsoft Excel 2016. The result showed that profitability, capital structure, and investment decision has significant positive impact on firm value, firm size has significant negative impact on firm value, and managerial ownership has insignificant negative impact on firm value. The implication of this study is the need to increase capital structure factors and managerial ownership to increase the firm value which attract lots of investors.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur
Authors: Henryanto Wijaya Juan Felix,
Published: April 2022

The purpose of this research is to analyze the effect of capital structure, firm size, dividend policy, and profitability variable to the firm value. Population on this research are manufacturing company listed one BEI from 2017 – 2019. Sampling technique in this research is using purposive sampling and 48 company within 3 years period and the result using 144 sample. To get the final result, researcher use Microsoft Excel 2013 and software Eviews 10 program to produce panel data regression. Result of this research show that capital structure not significant negative on firm value, firm size significant positive on firm value, dividend policy not significant positive on firm value, and profitability significant positive on firm value.
Pengaruh Corporate Governance Terhadap Internal Control Disclosure Pada Perusahaan Perbankan Di BEI
Authors: Ardiansyah Michelle Megara,
Published: April 2022

The purpose of this research is to analyze empirical evidence about the effect of corporate governance which include managerial ownership, institutional ownership, audit committee size, audit committee meeting frequency and audit committee education toward internal control disclosure of banking companies that listed on Indonesian Stock Exchange in the year of 2016-2018. Data processed using Statistical Package for the Social Sciences (SPSS) ver 26.0 program. Sample was selected by purposive sampling method resulted on 29 companies which published completed information that required in this research. The results of this research show that managerial ownership, institutional ownership, audit committee size, and audit committee education is not have a significant influence toward internal control disclosure. However, audit committee meeting frequency have a significant influence toward internal control disclosure.
Pengaruh Intellectual Capital, Firm Size, Liquidity Dan Capital Structure Terhadap Firm Performance
Authors: Sofia Prima Dewi Aurellia Clarissa Sutandi,
Published: April 2022

The purpose of this research is to examine the effect of intellectual capital, firm size, liquidity, and capital structure on firm performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research uses secondary data in the form of financial statements which was tested using Eviews Software version 10.0 SV. This research uses 82 manufacturing companies that have been selected through a purposive sampling method with a total of 246 data for three years. The results of the research showed that intellectual capital has positive effects to the firm performance and capital structure has negative effects to the firm performance, while firm size and liquidity have no positive effect to the firm performance. The implication of this research is that companies need to maintain the quality of their resources to create a competitive advantage and companies need to pay attention to their capital loans to keep up the performance.
Faktor-Faktor Yang Memengaruhi Financial Performance Dengan Earning Management Sebagai Variabel Intervening
Authors: Sofia Prima Dewi Cecilia Lisky,
Published: April 2022

The purpose of this research is to examine the influence of independent commissioners, institutional ownership, audit quality, corporate social responsibility, and leverage toward financial performance with a mediating effect study from earning management in manufacturing companies listed in the Indonesian Stock Exchange in the period 2017-2019. The sample was determined by purposive sampling method and have 72 valid data. The research processed with path analysis using SmartPLS ver. 3.2.9. software. The result of this research shows that institutional ownership has positive effect on financial performance, while leverage has negative effect on financial performance, and independent commissioners, corporate social responsibility and earning management have no effect on financial performance. The result of this research also shows that earning management cannot mediate the influence of independent commissioners, institutional ownership, audit quality, and corporate social responsibility toward financial performance. The implication of this study is the need to increase good corporate governance, corporate social responsibility, and concern on factors in the firm that will increase the firm’s financial performance.
Faktor Yang Memengaruhi Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi
Authors: Lukman Surjadi Gilda Elfrida Sunny,
Published: April 2022

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, firm size and price earning ratio on firm value with capital structure as a moderating variable in property and real estate listed on IDX 2017-2019. The data used in this research was secondary data with total of 117 data for three years. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 20. The results of this study indicate that profitability and price earning ratio have a positive and significant effect on firm value, while firm size have a negative and no significant on firm value. Capital structure can moderate the influence of profitability and price earning ratio on the firm value, while firm size has no effect on firm value with firm size as a moderating variable.
Faktor Penentu Kebijakan Cash Holding Pada Perusahaan Consumer Goods Di Indonesia
Authors: Rosmita Rasyid Erico Theonaldo,
Published: April 2022

This research was conducted with the aim of empirically examining the effect of cash flow, leverage, net working capital, growth opportunity, and board size on cash holding in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Samples were obtained using purposive sampling method. The total population in this study were 31 consumer goods companies on the Indonesia Stock Exchange (IDX). Data processing is done by using Eviews 10. The results showed that net working capital had a negative effect on cash holding, while cash flow, leverage, growth opportunity, and board size had no effect on cash holding. The implication of this research is that companies and investors need to observe to the company's net working capital because it will affect the company's cash holding.