Jurnal Paradigma Akuntansi

PENGARUH UKURAN PERUSAHAAN, NILAI PERUSAHAAN, FINANCIAL LEVERAGE, NPM DAN PROFITABILITAS TERHADAP PERATAAN LABA

Anastasia Lauren — 2024-04-15

The aim of the study was to examine the effect of firm size, firm value, financial leverage, net profit margin and profitability on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange for the period 208-2020. From several sample selection criteria, 35 companies were selected by purposive sampling method that met the criteria. Processing research data using logistic regression analysis which is processed using SPSS (Statistical Product and Service Solution) edition 26. The results shows that company size, financial leverage, net profit margin and profitability have no effect on income smoothing, while firm value has a negative effect to income smoothing. The implication of this study is for investors to be more thorough and critical in assessing the company's performance, especially from the financial side in making investment decisions.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor SAMSAT Serpong- Tangerang Selatan)

Ghina Shadrina — 2024-04-15

The purpose of thissstudy is to empirically prove the effect of taxpayerrawareness, moral obligation, implementation of e-samsat, service quality and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the Samsat Serpon office, South Tangerang. This study uses a survey method. through a questionnaire instrument to 100 respondents. The data processing in this study uses the Statistical Product and Service Solution program for Windows version 25 (SPSS version 25) and Microsoft Excel 2010. The results obtained from the study show that moral obligations, implementation of e-samsat, service quality and tax sanctionsshave a significant influence. on taxpayerrcompliance in paying motorrvehicle taxes, while taxpayer awareness does not have a significant effect on taxpayer compliance in paying motor vehicle taxes.

PENGARUH KEADILAN, MORAL, E-FILLING, E-BILLING TERHADAP KEPATUHAN PAJAK MELALUI KEPUASAN WAJIB PAJAK

Win Ying — 2024-04-15

This research aims to find out how the influence of tax justice, morals, the application of e-filling and e-billing to tax compliance through taxpayer satisfaction in Jakarta. The samples were selected by purposive sampling method and used primary data by distributing questionnaires to 120 taxpayers. This data processing is assisted by the Smart PLS 3.0 program. The results of this study show that tax justice and morale have a positive influence on tax compliance. e-filling and e-billing variables positively affect tax compliance through satisfaction levels but on the other hand the study found that e-filling and e-billing variables did not have a positive influence on taxpayer compliance. The implication of this research is that it is necessary to improve tax services so that taxpayer compliance can also increase.

FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI MODERASI

Sherine Sherine — 2024-04-15

This research aims to analyze the effect of sales growth, leverage, and liquidity with firm size as a moderating variable in manufacturing companies listed on Indonesia Stock Exchange during 2017-2020. The sample was selected by purposive sampling method and the valid data were 100 samples. The data processing technique uses the Eviews 12 and Microsoft Excel 2019. The result of this research indicate that sales growth and liquidity have no effect on dividend policy, leverage has negative effect on dividend policy, firm size does not moderate the effect of sales growth and liquidity on dividend policy. This study also indicates that firm size moderate the effect of leverage on dividend policy.

PENGARUH SALES GROWTH, LEVERAGE, DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE

Angkasa Deaztara — 2024-04-15

This research hopes to be able to show the influence and relationship that occurs on sales growth, leverage, and the intensity of fixed assets on tax avoidance during 2015 to 2019 in manufacturing companies listed in the Indonesia Stock Exchange. This survey used a sample of 64 companies which were selected based on techniqueof purposive sampling and the research method was quantitative. The data processed in this research was carried out with a program or software using SPSS (Statistical Program for Social Science) version 26 and analyzed recording to multiple linear regression analysis. Data can be obtained through financial statement on the IDX official website. The result explains that the sales growth and leverage variables have a negative but significant effect while, the asset intensity variable has no significant effect on tax avoidance. The implications and suggestions needed are that an increase in sales growth and leverage is needed for decisions made on activities from tax avoidance.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Febiola Febiola — 2024-04-15

The purpose of this research is to determine the effect of the capital structure, profitability, firm size and firm age on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 89 companies that met the criteria. This study uses Microsoft Excel program to input and calculate data while data processing uses SPSS 25. The results of this study show that the capital structure, profitability and age of the firm have a significant positive effect on firm value, while firm size has no significant positive effect on firm value.

FAKTOR-FAKTOR YANG MEMENGARUHI M ANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR

Marvellyn Marvellyn — 2024-04-15

The purpose of this study is to obtain empirical evidence about factors affecting earnings management in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2020. Sample selection technique that used is purposive sampling method and acquired 51 companies. Data processing technique using multiple linear regression analysis and assisted by Eviews 12 software. The results showed that leverage has positive significant effect on earnings management, while firm size, institutional ownership, and independent board commissioners do not have significant effect on earnings management. The implication of this research is to provide information for investors that should read up the company's financial statements carefully before decided to invest in a company.

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Laurensius Wijaya — 2024-04-29

This study aims to find out how the influence of Profitability, Liquidity, Leverage, and Company Size on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 55 companies. The data processing technique uses multiple regression analysis assisted by the E-views 9 program and Microsoft Excel 2016. The results of this study indicate that profitability has a significant effect on firm value, while liquidity has a negative and insignificant effect on firm value, leverage and firm size are positive and not significant to firm value.

PENGARUH CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, GROWTH, DAN LIQUIDITY TERHADAP NILAI PERUSAHAAN

Albert Christianto — 2024-04-15

This study aims to obtain empirical evidence about the effect of capital structure, profitability, firm size, growth, and liquidity on the firm value of consumer goods manufacturing companies listed on the Indonesian stock exchange for the 2017-2019 period. The sample used in this study was obtained using purposive sampling, consisting of manufacturing companies in the consumer goods sector listed on the stock exchange in 2017-2019. The data obtained for this study were processed using eviews9. The results showed that capital structure had a significant effect on firm value, profitability, firm size, growth and liquidity had no effect on firm value.

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Delvina Natalia — 2024-04-29

This study was conducted to find out what factors can increase company value in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The sample selection through purposive sampling technique and valid data as many as 73 companies. The method used in processing the data is multiple linear regression analysis which is accommodated by the Eviews (Econometric Views) Student Version Lite for Windows and Mac released 12 and Microsoft Excel 2010. The results of this study indicate that risk management and profitability have a significant influence on the value of company. The implication of this research is the need to increase the disclosure of risk management information and increase the company's profitability so that it can increase the value of the company, as well as provide a positive signal for investors.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL

Kelvin Tanata — 2024-04-29

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.

PENGARUH RETURN ON ASSET, EARNING PER SHARE, DAN CURRENT RATIO TERHADAP HARGA SAHAM

Sintia Dammyanti — 2024-04-29

This research aims to determine and analyze the effect of return in assets, earnings per share and current ratio on stock prices in manufacturing industries that have been listed on the Indonesia Stock Exchange in the period 2015 to 2019. The sample was selected by purposive sampling method after being calculated by the slofin method. The data that has been obtained by researchers and valid to be studied are 40 companies. The researcher uses data processing techniques using regression analysis assisted by the IBM SPSS version 23 program. The results obtained by this study indicate that return on assets and earnings per share have a significant effect on stock prices and the current ratio has no significant effect on stock prices. However, when it is examined again that return on assets, earnings per share and current ratio have a positive influence on stock prices. This makes investors look more at the return on assets and earnings per share which can increase stock prices than the current ratio. For further research, moderating variables can be added so that the results will be more varied than others.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL

Thania Patricia — 2024-04-29

This study aims to determine the effect of the independent variable firm size, profitability, liquidity and asset structure on the dependent variable capital structure. This study uses manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in the 2018-2020 period as the object of research. A sample of 102 data was obtained which was then processed with Ms. Excel and Eviews. The results of the F-test show that the value is smaller than the significant level of 5%, the F-test value shows the number 0.000000. This value proves that the variables of firm size, profitability, liquidity, and asset structure simultaneously have a significant effect on the capital structure variable. Furthermore, firm size and liquidity do not significantly affect capital structure because a firm does not really need external funding such as debt and prefers internal funding. They tend to choose other paths for the sustainability of the company. Profitability and asset structure actually have a significant positive effect on capital structure. This is because the large number of fixed assets of the company makes investors' confidence increase.

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAN MANUFAKTUR YANG TERDAFTAR DI (BEI) PERIODE 2017-2019

Ardian Ahmad — 2024-04-29

The purpose of this study is to empirically examine the effect of managerial ownership, institutional ownership, financial performance, and company growth on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses 44 manufacturing companies as a sample and uses multiple regression analysis. The results of this study indicate that managerial ownership does not have a significant positive effect on dividend policy, institutional ownership does not have a significant positive effect on dividend policy, financial performance does not have a significant positive effect on dividend policy, and company growth has a significant positive effect on dividend policy.

PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2018-2020

Christine Christine — 2024-04-29

In this research, aims to determine the effect of the leverage, liquidity, profitability and also dividend policy on firm value of manufacturing companies during 2018-2020. For the sample used was purposive sampling method and amounted data valid were in 33 companies, those are listed on the Indonesia Stock Exchanged (IDX). The data processing technique uses applications program by the E-views 12. The final research of this study indicate that liquidity and dividend policy does not have effect of firm value, but its different with leverage and profitability have a significant and positive effect on firm value. This information will be useful for company, researcher, and investors who is choosing investments to pay more attention to the factors that affect the firm value’s in the long terms nor short terms.

FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Christina Christina — 2024-04-29

The purpose of this empirical research is to examine about the effect of leverage, firm size, dan employee stock ownership program on financial performance in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data processed with Eviews 12. This research used 70 manufacturing companies for a total of 280 data with a four years period. This reseacrh were selected using purposive sampling method. The results of this research shows that firm size have negative and significant influence on financial performance, employee stock ownership program does not significantly influence financial performance.

FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INDEX LQ45

Stephen Wahyudi Jaya — 2024-04-29

The study was conducted to obtain empirical evidence of the effect of profitability. liquidity. Solvency, firm size. and dividend policy on firm value in companies listed on the LQ45 Index for the 2016 – 2019 period. The research design used is descriptive research using purposive sampling method and obtained 17 companies. This study uses multiple regression analysis which helps with the Eviews 10 application to test the data. The results obtained by the variables of profitability, solvency and firm size are able to have an influence on the firm value variable. This study also did not find a significant effect for liquidity and dividend policy. The implication of this research is the need for the company's attention to produce the ideal ratio, especially for profitability, solvency, and company size which will affect the value of the company and will provide a good signal for investors.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR

Annisa Mardiana — 2024-04-29

This research aims to determine the effect of profitability, likuidity, and firm size on firm value in manufacturing company listed on the Indonesia Stock Exchange in 2017 – 2019. The sample was selected by purposive sampling method and the valid data were 75 companies. The data processing technique uses multiple regression analysis assisted by Software Eviews version 11.0. The results of this study indicate that profitability, liquidity and firm size have no effect on firm value. The implication of this research is if small assets are used optimally with optimal sales and cost efficiency, the company will still be able to maintain company value, as well as for companies that have large assets.

“PENGARUH RETURN ON ASET (ROA), DEBT TO EQUITY RATIO (DER), ECONOMIC VALUE ADDED (EVA), TOTAL ASET TURNOVER (TATO), DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017 – 2019”

Imelda Fransiska — 2024-04-29

This study aims to analyze the effect of ROA, DER, EVA, TATO and CR on stock returns in manufacturing companies listed on the IDX in 2017-2019. Descriptive research method, the population type of data used is secondary data. The conclusion of this study is the significance value of t for the ROA variable <0.05 with a coefficient value of 2877.397159 so that it means that ROA has a positive effect on stock returns, the coefficient value is 0.420729 so that it means that DER has no effect on stock returns, the significance value of t is for the EVA variable. <0.05 so EVA has a significant effect on Stock Return, the significance value of t for the TATO variable <0.05 with a coefficient value of 262.834290 so that it means that TATO has a positive effect on Stock Return, the significance value of t for the Currentratio variable > 0.05 with a coefficient value 0,449978 so that it means that Currentratio does not have a positive effect on Stock Return.”

FAKTOR-FAKTOR YANG MEMENGARUHI PENGAMBILAN KEPUTUSAN HEDGING

Harris Kristanto — 2024-04-29

The goals is examine how influence growth opportunities, leverage, liquidity, and firm size with Hedging decisions about the production company based on Indonesia Stock Exchange during 2017-2019. Using 36 manufacturing companies as samples with purposive sampling method. The data in this study were processed using the EViews 12 program and Microsoft Excel 2010. The results of this study indicate that growth opportunities have a significant effect on hedging decision making, leverage has does not significantly affect decision making in hedging transactions, liquidity has no significant effect on hedging decision making, and firm size does not. significant affect on hedging decision making.

ANALISIS DETERMINAN YANG MEMENGARUHI CASH HOLDING

Matthew Satyapratama — 2024-04-29

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

PENGARUH CAPITAL STRUCTURE, FIRM SIZE, INTELLECTUAL CAPITAL DAN PROFITABILITY TERHADAP FIRM VALUE

Erica Dessyla — 2024-04-29

Firm value for the business community, especially investors, is a focus that needs to be considered for investment considerations. This study was conducted to examine the effect of capital structure, firm size, intellectual capital, and profitability on firm value. The sample selection technique used in this study is a non-probability sampling technique with purposive sampling method. The total sample selected was 71 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2020 with a total of 284 observations. The statistical tool used in this study is the Eviews 12 SV software. The results of this study indicate that intellectual capital and profitability have a significant effect on firm value, but capital structure and firm size do not have a significant effect on firm value.

DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2017-2020

Benny Purnama — 2024-04-29

This study aims to analyze the effect of capital structure, firm size, sales growth, liquidity, and profitability on fim value. This study uses secondary data obtained from financial statement and processed with Eviews 12. This study uses purposive sampling in determining the sample used. There are 57 manufacturing companies listed on IDX in 2016-2020 selected as sample. This study found that capital structure and profitability have a positive effect on firm value, firm size and sales growth have negative effect on firm value. Liquidity has no negative effect on firm value.

FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Michelle Denisha — 2024-04-29

This study aims to determine the effect of total asset turn over, investment opportunity set, liquidity, and profitability on dividend policy using profitability as moderating variable. The research is based on documentation of the basic industry and chemicals listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The research finds that total asset turn over has a positive and significant effect on dividend policy, investment opportunity set has a negative and insignificant effect on dividend policy, liquidity has a negative and insignificant effect on dividend policy, profitability has a positive and significant effect on dividend policy, profitability is able to moderate the influence of total asset turn over on dividend policy while profitability is not able to moderate the influence of investment opportunity set and liquidity on dividend policy.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN

Revika Averamita Gunawan — 2024-04-29

This study aims to examine the effect of firm growth, firm age, profitability, and liquidity on firm value. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2020 with a total sample of
74 companies from 173 company populations. This research uses purposive sampling method which is a technique for taking samples with certain considerations/criteria. In this study, the data analysis techniques used were classical assumption test, multiple linear analysis, and hypothesis testing. This research shows that firm growth, firm age, and liquidity have no significant and negative effect on firm value. Meanwhile, profitability has a significant and positive effect on firm value.

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017 – 2019

Hanna Cynthia — 2024-04-29

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

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI BEI

Patricia Angelina Budiman — 2024-04-29

The purpose of this research is to empirically examine the effect of profitability, leverage, firm size and sales growth on earnings management of manufacturing companies in the Indonesia Stock Exchange (IDX) for the period 2017-2020. The sampling technique used purposive sampling method and data processing using Eviews 9 SV software. In this research, there were 69 companies as samples from 276 companies and were analysed by multiple linear regression. The results of this research indicate that profitability has a positive and significant effect on earnings management, leverage and sales growth have a positive but not significant effect on earnings management, while firm size has a negative but not significant effect on earnings management.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI BEI

Ellysya Chandra — 2024-04-29

This research was conducted with the aim to test empirically the influence of leverage, leverage, cash flow, firm size, growth opportunity, and profitability on cash holding of manufacturing companies in the Indonesia Stock Exchange in 2017-2019. The sampling technique used purposive sampling method and data processing using Eviews 12 SV software. In this research, there were 33 companies as samples from 184 companies and were analysed by multiple linear regression. The results of this research indicate that, cash flow, firm size and profitability have a positive but not significant effect on cash holding, leverage has a negative and significant effect on cash holding, while growth opportunity has a negative but not significant effect on cash holding.

DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Florencia May — 2024-04-29

The purpose of this study is to obtain empirical evidence about factors affecting firm value in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2019. Sample selection technique that used is purposive sampling method and acquired 78 companies. Data processing technique using multiple linear regression analysis with the Eviews 12 software. The results showed that profitability has positive significant effect on firm value, liquidity has negative significant effect on firm value, while leverage, firm size, and CSR do not have significant effect on firm value. The implication of this research is to provide information for investors that should study the company's financial statements carefully before decided to invest in a company.

PENGARUH LIKUDITAS DAN FAKTOR LAIN TERHADAP CASH HOLDING DI MODERASI GOOD CORPORATE GOVERNANCE

Michelle Ng — 2024-04-29

The purpose of this study was to obtain evidence related to the effect of liquidity,
leverage, company size, capital expenditure, and good corporate governance on cash
holdings in manufacturing companies listed on the Indonesia Stock Exchange during
the period 2018 to 2020. With purposive sampling technique, the data used in this study
as many as 52 companies with a total 156 observations of data for three years and
processed using the Eviews 12 software. This study uses Multiple Regression Analysis
and Moderated Regression Analysis. The results of the study partially show that
liquidity and capital expenditure do not have a significant effect on cash holding.
Meanwhile, leverage and company size have a significant effect on cash holding. Good
corporate governance as a moderating variable to examine the relationship between
capital expenditure and cash holding shows that good corporate governance does not
moderate the relationship between capital expenditure and cash holding.

FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI

Sanny Lo — 2024-04-29

The goal of this study is to analyze the effect of profitability, solvability, independent commissioners, and institutional ownership on firm value in manufacturing companies that listed on Indonesia Stock Exchange from 2018-2020. Sampel was chosen with purposive sampling method and 159 data was obtained. The data was analyzed with EViews Student Version 12 and Microsoft Excel 2018. This study used panel data regression analysis. After the data has been analyzed, the result shows that firm value has positive and significant effect from profitability, but at the same time firm value has no effect from solvability, institutional ownership, and independent commissioners. The implication of this study is the need of increase supervision from independent commissioners and institutional ownership also pay attention with used debt that company has.

PENGARUH PROFITABILITAS, LIKUIDITAS, SALES GROWTH, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL

Sherin Kusuma — 2024-04-15

The main purpose of this research is to show empirically the effect of profitability, liquidity, sales growth, and asset tangibility on capital structure of manufacturing companies listed on Indonesia Stock Exchange (IDX). The population of this study is from the year of 2019-2020 using 114 data consisted of 67 manufacturing companies that were selected using purposie sampling method. This research uses SPSS software version 18 to process the hypothesis. The result of the study showed that profitability, liquidity, and asset tangibility has negative and significant effect on capital structure, however there is no significant effect of sales growth on capital structure.

FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN

Clarissya Clarissya — 2024-04-15

This study was conducted with the aim of obtaining empirical evidence regarding the effect of liquidity, firm size, asset growth, managerial ownership, independent commissioners, and earnings management on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017 to 2020. Using the purposive method sampling so that the sample used is 40 manufacturing companies that have been selected and the data used for four years is 160 data. This study uses secondary data in the form of financial statements that are processed with Eviews 12 software. The results of this study indicate that liquidity, business size, managerial ownership, and independent commissioners have no negative effect on financial performance, while asset growth has a positive effect on financial performance and earnings management. does not have a positive effect on financial performance.

PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN ASET, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Amelya Amelya — 2024-04-15

The purpose of this study was to analyze and obtain empirical evidence regarding the effect of firm size, asset growth, liquidity, and leverage on firm profitability. The sample selection in this study was carried out using purposive sampling method and obtained a total sample of 160 data from manufacturing companies listed on the IDX with a research period from 2017 to 2019. The type of data used in this study is secondary data obtained from the IDX’s official website and related company websites. The results showed that the firm size, asset growth and liquidity had a positive and significant effect on company profitability, while leverage had a positive and insignificant effect on company profitability.

Pengaruh Pertumbuhan Perusahaan dan Intensitas Modal Terhadap Konservatisme Akuntansi dengan Managerial Ownership sebagai Variabel Moderasi

Christina Wijaya — 2024-04-15

The purpose of this study was to determine the effect of company growth and capital intensity on accounting conservatism with managerial ownership as moderating variable through annual financial reports of manufacturing companies listed on IDX. The population in this study was obtained using purposive sampling method on listed manufacturing companies on IDX with criterias that had been selected, including manufacturing companies that have financial statement from 2015 until 2019. Based on the research method, the samples obtained were 200 manufacturing companies. The analytical method is double linear regression with SPSS version 23 and Microsoft Excel. This study proves that company growth has a significant effect on accounting conservatism, capital intensity has a significant effect on accounting conservatism, managerial ownership moderates the effect of company growth on accounting conservatism, managerial ownership moderates the effect of capital intensity on accounting conservatism.

PREDIKSI LABA MASA DEPAN MELALUI PERSISTENSI LABA DENGAN ARUS KAS OPERASI DAN AKRUAL

Audrys Marvella — 2024-04-15

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

FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Stephanie Chrystella Sofian — 2024-04-15

The purpose of this study was to obtain empirical evidence regarding the effect of independent variables which are human capital efficiency, structural capital efficiency, capital employed efficiency, firm size, and capital structure on the dependent variable, financial performance in manufacturing companies in Indonesia. The sample on this study is limited on manufacturing companies listed on the Indonesia Stock Exchange during the year 2017-2020. This study uses purposive sampling method to collect data and EViews 12 for data processing. The results of this study conclude that human capital efficiency and capital employed efficiency have a positive influence on financial performance, while structural capital efficiency, firm size, and capital structure efficiency have no effect on financial performance.

ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Dian Octaviani — 2024-04-15

This study aims to examine the effect of free cash flow, leverage, and liquidity on dividend policy with firm size as moderating. The research data that is processed is from the financial statements of 2018 – 2020 on Manufacturing Companies that are legally registered on the IDX. Data samples were taken by purposive sampling. Data processing and analysis using multiple linear regression with the help of SPSS 25 program. The results showed that free cash flow had a positive and significant effect on dividend policy, leverage had an insignificant negative effect on dividend policy, liquidity had an insignificant positive effect on dividend policy. Moderation results show that firm size is not a moderating variable of the effect of free cash flow, leverage, and liquidity on dividend policy.

Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi

Jessica Christie — 2024-04-15

The purpose of this study was to determine the effect of liquidity, sales growth and profitability on the debt policies of manufacturing companies listed on the Stock Exchange in the consumer goods industry sector between 2018 and 2020. Sampling was carried out by purposive sampling for sample selection with 33 selected companies. The panel data regression model used is REM and tested using multiple linear regression. The results showed that there was a significant positive effect between profitability on debt policy, but liquidity had a significant negative effect on debt policy. There is no significant effect between sales growth on debt policy.

FAKTOR - FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR

Oktaviani Oktaviani — 2024-04-15

This study aims to determine whether there is an effect of profitability, leverage and firm size on tax avoidance. This research uses secondary data for manufacturing companies obtained from the Indonesian Stock Exchange (IDX) in 2018-2020. This study used a descriptive research design and the sample data was selected using purposive sampling method. There are 210 data from 70 companies in the manufacturing sector. The data is processed using the EViews 12 SV application. The results of this study that profitability has a negative and insignificant effect on Tax Avoidance, Leverage has a positive and significant effect on Tax Avoidance and Firm Size has a positive and insignificant effect on Tax Avoidance.

FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR DI BEI

Jonathan Alvin Sunandy — 2024-04-15

This study aims to obtain empirical evidence regarding the effect of structure asset, firm size, dividend policy, and profitability on the firm debt in manufacturing companies on the IDX. The technique sampling used was purposive sampling. The company data in the study were 30 companies. This study uses secondary data that is processed using Eviews version 12. The F test show that structure asset, firm size, dividend policy, and profitability have a significant effect on debt policy. The t test show that profitability has a positive significant effect on debt policy, structure asset has a negative insignificant effect on debt policy. Firm size and dividend policy have a positive insignificant effect on debt policy. The implication of this study is to provide consideration in making decisions for companies related to factors that affect debt policy.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING DI PERUSAHAAN MANUFAKTUR

Dedy Agusvian Eka — 2024-04-15

The purpose of this study is to obtain empirical evidence regarding the effect of growth opportunity, cash flow, net working capital, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research used 152 samples and 456 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that growth opportunity and capital expenditure have a significant negative effect on cash holding, while cash flow and net working capital have an insignificant positive effect on cash holding.

FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE

Justin Justin — 2024-04-15

This study aims to determine the effect of firm size, financial distress, and leverage on earnings management moderated by corporate governance. The sample used in this study was taken by purposive sampling method from companies listed on the IDX during 2018-2020. The data is secondary data and processed using SPSS version 25 and Microsoft Excel 2019. Based on the criteria, 54 companies were selected that could be used as samples. The total number of data is 162 minus 40 outlier data so that the amount of data that can be used is 122 data and then tested with multiple linear regression analysis technique. Based on the research conducted, firm size and financial distress have a significant positive effect on earnings management, while leverage has no effect on earnings management. Corporate governance with independent commissioners as a proxy cannot moderate firm size and financial distress, but can moderate the relationship between leverage and earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR

Vidra Octavia Tjandra Putri — 2024-04-15

This study examines the effect of capital structure, company growth, company size, ownership, and dividend policy on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The use of the purposive sampling method, so as to get 27 selected companies that meet the criteria. Testing the data of this study using the Econometric Views (Eviews) 12.0 program. The results of the study show that capital structure has a positive and significant effect on company value, while company growth, company size, managerial ownership, and dividend policy do not affect company value.

FAKTOR-FAKTOR YANG MEMENGARUHI EARNING MANAGEMENT DENGAN GROWTH SEBAGAI VARIABEL KONTROL

Kevin Andrew Adithian — 2024-04-15

This research is conducted to analyze whether the size of a company and the leverage have positive impacts on earning management. As a comparison, this research also scrutinizes whether good corporate governance can give negative impacts on earning management. The sampling provided for this research utilise a purposive sampling, microsoft Excel 2019 and Eviews 12 student version to process the data. The research conducted to 48 manufacturing companies for the period 2017 until 2020 depicts that the size of a company and the leverage don't produce a positive impact on earning management, and that good corporate governance doesn't result in a negative impact. instead, it gives a positive influence. growth as control variable produce a positive impact on earning management.

PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PERUSAHAAN PERBANKAN UMUM DI BEI

Felice Livia — 2024-04-15

Each study aims to decide the effect of Cash Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, and growth on bond ratings in general banking companies listed on the Indonesia Stock Exchange in 2016-2020 period. Purposive sampling method and valid data obtained as many as 20 companies for sample selection. Logistic regression analysis with SPSS version 21 program and Windows released in 2020 is the data processing technique chosen in this study. The results of this study indicate that the Cash Adequacy Ratio and Loan to Deposit Ratio has significant effect, while Non-Performing Loans and growth have no effect on corporate bond ratings. The implication of this research are the need for processing the company's Cash Adequacy Ratio and Loan to Deposit Ratio properly to be able to increase its bond rating.

FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MODERASI KEPEMILIKAN MANAJERIAL

Aurelius Matthew Yonatan — 2024-04-15

The purpose of this research is to analyze and obtain empirical evidence regarding the effect of capital structure, profitability, and firm size on firm value with a moderating variable, namely managerial ownership. This study uses 114 data samples from manufacturing companies that have been listed on the Indonesia Stock Exchange during the 2018-2020 period. In this study also used Eviews 12 to perform research data processing. The results obtained from the study are that capital structure has a positive and insignificant effect on firm value. Profitability has a positive and significant effect on firm value. Firm size has a negative and insignificant effect on firm value. In addition, managerial ownership is not able to moderate the relationship between capital structure, profitability, and firm size with firm value.

FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI

Thasya Devana — 2024-04-15

This research aims to find out how the value of profitability, leverage and sales growth on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange during 2018-2020. This research uses a purposive sampling method based on data that matches the criteria are 49 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for windows released 16 and Microsoft Excel 2007. The results of this research indicate that there is a significant influence between profitability, leverage and sales growth on tax avoidance. The implication of this research is that there is a tendency for companies to take tax avoidance actions which are caused by high levels of profitability, leverage and sales growth. This is done to maximize the company’s net profit.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Likuiditas Terhadap Nilai Perusahaan

Felicia Aprianti — 2024-04-15

The purpose of this study was to analyze and obtain empirical evidence regarding the effects of profitability, leverage, firm size,and liquidity on firm value. This research was conducted by using a purposive sampling method with a total sample 153 data from manufacturing companies that listed on the Indonesia Stock Exchange with an observation period of three years, 2018-2020. This research was obtained using secondary data from the financial statements contained on the www.idx.com website. This research was processed using Microsoft Excel and SPSS Statistics version 25. The results obtained from the study concluded that the profitability and firm size variables had a positive and significant effect on firm value, while the leverage and liquidity variables did not have a significant effect on firm value.