bluuebunny/crossref_metadata_2025_split huggingface dataset:
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI
Authors: Herlin Tundjung Nicholas Edward, 
Published: April 2022

The aim of this study was to find out empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Stock Returns
Authors: Hendang Tanusdjaja Winny, 
Published: April 2022

This study aims to examine the effect of profitability, leverage, liquidity and firm size on return of stock in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. Sampling techniques using purposive sampling method. Data is processed using Eviews 9.0. This study uses 61 companies within 3 years period and the result using 183 unit sampling. The results of this study indicate that profitability, leverage, and liquidity have no effect on return of stock, differing with firm size that significantly influence the return of stock.
Analisis Pajak Penghasilan Badan Terutang Pada PT. XXX Tahun 2018
Authors: Syanti Dewi Fransiska, Purnamawati Helen Widjaja, 
Published: April 2022

The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018. The subject of this research is PT. XXX. The method used in this research is descriptive method. Data collected by observation and interview. The result shows that there were some mistakes made by PT. XXX in making fiscal financial statement, so that the calculation of corporate income tax becomes incorrect.
Pengaruh Struktur Modal, Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Jonnardi Monica Yuliani, 
Published: April 2022

The purpose of this research is to examine the influence of capital structure, profitability, liquidity, and firm size on firm value of manufacturing companies listed on Indonesia Stock Exchange for the period 2014-2018. Based on criteria by using purposive sampling method, 62 manufacturing companies listed on Indonesia Stock Exchange are selected. Multiple linear regression analysis is used as the method of analysis assisted by Eviews 9 program. The results of this study shows that there is a significant effect between capital structure, profitability, liquidity, and firm size with firm value simultaneously. Capital structure partially has no significant effect on firm value while liquidity and firm size have a negative and significant effect on firm value and profitability has a positive and significant effect on firm value.
Faktor-Faktor Yang Berpengaruh Terhadap Cash Holdings
Authors: Liana Susanto Sheila Marcel, 
Published: April 2022

The purpose of this study is to examine the effect of firm size, leverage, net working capital and capital Expenditure on cash holdings. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research indicate that only firm size has a negative effect, while the other variables (leverage, net working capital and capital expenditure) have no significant effect on cash holdings.
Pengaruh Environmental Performance, Earning Persistence, Dan Economic Value Added Terhadap Firm Value
Authors: Susanto Salim Joshua Bennett Susanto, 
Published: April 2022

This research aims to determine the relationship of environmental performance, earning persistence, and economic value added to firm value. The objective is to analyze the direction and influence between environmental performance, earning persistence, and economic value added to firm value. This study uses a manufacturing company listed on IDX during 2017-2019 as a population. Sample is selected by purposive sampling technique. Out of 177 manufacturing companies, there are 31 manufacturing companies that have passed the research criteria. The results of this study indicate that environmental performance has a significant positive effect on firm value, earning persistence has a significant positive effect on firm value, and economic value added has not a significant negative effect on firm value on the manufacturing company.
Pengaruh Variabel Pemoderasian Dalam Hubungan Financial Leverage Terhadap Dividend Payout
Authors: Elsa Imelda Nicholas Chandra, 
Published: April 2022

The objective of this research is to obtain empirical evidence about the effect of financial leverage toward dividend payout moderated by business risk, firm size, growth opportunity, liquidity, profitability, tangibility, and non-debt tax shield. This research uses secondary data. The object of this research is property and real estate companies listed in the Indonesian Stock Exchange (IDX) during the year 2016-2018. This research is conducted with 39 property and real estate companies as the sample. Furthermore, the data collection technique that is used in this research is purposive sampling in which data is processed using EVIEWS 10 program. The results of this research show that financial leverage has a significant effect toward dividend payout, firm size and profitability can moderate the positive effect of financial leverage toward dividend payout, while business risk, growth opportunity, liquidity, tangibility, and non-debt tax shield do not have significant effect toward dividend payout.
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.
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 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 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.
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.
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 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.
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 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.
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.
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.