scholarly journals ANALISIS MODEL PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN PERBANKAN YANG GO-PUBLIC DI BURSA EFEK INDONESIA (PT. BEI)

2009 ◽  
Vol 7 (1) ◽  
pp. 63
Author(s):  
Febry Sanur Saputra
Keyword(s):  
Prediction Model ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Value ◽  
Financial Statements ◽  
Equity Market ◽  
Financial Ratios ◽  
Time Line ◽  
Purposive Sampling ◽  
Potential Condition

Purpose of this research is applying of prediction model of company bankruptcy of banking which go-public in Indonesia based on the company financial statements. Model who applied is Model Z-Altman applied to predict company's finance performance. This model applies combination of standard ratios, which are circulating capital ratio, profit ratio arrested, profit ratio before interest and tax, equity market value ratio and sale ratio. In this research applied also financial ratios CAMEL as comparator, with level of health that has been specified Bank Indonesia. Sampling method in this research is method purposive sampling, consisted of eight banking company in Indonesia Stock Exchange/Bursa Efek Indonesia (BEI) and included in catalog 10 banks with the biggest leg asset until end of time line 2008. Result of research indicates that from model Altman and CAMEL leaves for back. Model Altman predicts that all sample bank stays at potential condition gone broke, while CAMEL predicts sample bank to stay at healthy condition.

scholarly journals MODEL PREDIKSI KESULITAN KEUANGAN DENGAN RASIO KEUANGAN (Studi kasus Pada Perusahaan Manufaktur di Indonesia yang telah terdaftar selama 5 Tahun di BEI 2008-2012)

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Diaz Lunardi Santoso
Keyword(s):  
Logistic Regression ◽  
Financial Distress ◽  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Value ◽  
Financial Ratios ◽  
Predicting Model ◽  
Book Value ◽  
Purposive Sampling

This research aimed to figure financial distress model and to determined wihich financial ratios can predict financial distress for 1 year; 2 years; and 3 years before. This research was using samples of manufacturing industry thst listed on The Indonesian Stock Exchange in 2008-2012. Based on purposive sampling method, the research samples total are 160 manufactured companies. To figure the model, this research used logistic regression. This research indicated that financial ratios likes leverage, profitability, activity, RE to Total Assets, Market value of Equity to Book Value of Debt can predict financial distress 1 year; 2 years; and 3 years before. These financial ratios can predict above 64% of financial distress for 1 year; 2 years, and 3 years before, while around 36% were influeced by others factors. The predicting model for 1 year have 96,3% clasification accuracy ,while 2 years model have 96,3% clasification accuracy and 3 years model  have 92,5% clasification accuracy

scholarly journals The effect of intellectual capital on financial performance and market value of manufacturing companies listed in the Indonesia Stock Exchange 2010 - 2012

2015 ◽  
Vol 5 (1) ◽  
pp. 45
Author(s):  
Lusia Amaluddin Andriani ◽  
Erida Herlina
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Value Added ◽  
Market Value ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to examine the effect of intellectual capital on financial performance and market value of the manufacturing companies. The sample consists of manufacturing companies, which are consistently registered, in the Indonesia Stock Exchange during the period of 2010-2012. Intellectual capital was calculated using value added intellectual coefficient (VAICTM). The main components of VAICTM are physical capital (VACA), human capital (VAHU) and structural capital (STVA). Financial performance is measured using Return on Asset (ROA), Return on Equity (ROE) and Earning per Shares (EPS). Market value is measured using Price Book to Value (PBV) and Price Earnings Ratio (PER). The sampling in this study is using purposive sampling method. Based on the purposive sampling method, it was obtained 71 manufacturing companies listed in the Indonesia Stock Exchange during the period of 2010-2012. The data analysis was done by using Partial Least Square (PLS). The results show that: (1) intellectual capital has an effect on the financial performance, (2) intellectual capital has no effect on the market value, (3) financial performance is able to mediate the relationship between intellectual capital and market value.

scholarly journals APAKAH RASIO KEUANGAN BERDAMPAK PADA NILAI PERUSAHAAN PERKEBUNAN DI BEI?

2019 ◽  
Vol 5 (1) ◽  
pp. 123-130
Author(s):  
Yefni Yefni
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Tobin's Q ◽  
Purposive Sampling ◽  
Regression Test ◽  
A Company

This study aims to identify the effect of financial ratios, in the form of profitability (ROA), liquidity (CR), and solvability (DER) on firm value. The value of the company was measured using Tobin’s Q. The population of this study were all of the plantation companies listed on the Indonesian Stock Exchange during the 2014-2018. Next, the sample was selected using purposive sampling method. The data in this study were analyzed using multiple linear regression test. The results of this study indicate that of all the variables studied, only ROA and CR have a significant effect on firm value. This shows that profitability and liquidity are the main focus of investors so that investors will pay more attention to these two variables. When a company is profitable and liquid, investors will be interested in investing so that the value of the company will increase.

scholarly journals ANALISIS PENGARUH INDEPENDENSI AUDITOR, KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN

2016 ◽  
Vol 2 (1) ◽  
pp. 27
Author(s):  
Irfan Auditya ◽  
Provita Wijayanti
Keyword(s):  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statements ◽  
Auditor Independence ◽  
Firm Characteristics ◽  
Purposive Sampling ◽  
Study Population ◽  
A Company

This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements. The study population is a company listed on the Indonesia Stock Exchange from 2008 until 2010. The sample selection based on purposive sampling method and obtained a sample of 38 companies. Then analyzed with multiple regression. The results showed that the change of ownership of managers and auditors significantly affect the integrity of the financial statements. While the auditor independence variables, firm characteristics, quality auditor is not significant

scholarly journals Income smoothing and market performance: empirical study on manufacturing companies listed in Indonesia stock exchange

2018 ◽  
Vol 15 (1) ◽  
pp. 106-119 ◽  
Author(s):  
Kencana Dewi ◽  
Mukhtaruddin ◽  
Iqbal Agung Prayudha
Keyword(s):  
Empirical Study ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Performance ◽  
Market Value ◽  
Income Smoothing ◽  
The Other ◽  
Market Response ◽  
Manufacturing Companies ◽  
Purposive Sampling

In the age of modern accounting, the era where income information is viewed to be no longer the main information that investor seeks, income smoothing is proven to be still existing. This study aims to find why income smoothing (IS) still exists in Indonesia Stock Exchange (IDX) by analyzing its effect on the market performance (MP). The study divides MP into three perspectives: market response is representing current investor; market risk (MR) is representing potential investor; and market value (MV) is representing the management. Purposive sampling method is applied in this study and 65 companies are examined throughout 2011–2013.Using three models to analyze each of the relation, the results shows that IS only significantly affects the MP of companies in the aspect of market response, while the other aspects, MR and MV, yield insignificant results.

PENGARUH KINERJA BANK TERHADAP NILAI PERUSAHAAN PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 267-276
Author(s):  
Tyahya Whisnu Hendratni
Keyword(s):  
Commercial Banks ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Return On Equity ◽  
Purposive Sampling

The purpose of the study is to examine the antecedents of corporate value on commercial banks listed on the Indonesia Stock Exchange. The financial appearance of money from financial ratios is ROA (Return on Assets) and ROE (Return on Equity). The object of this research is commercial banks listed on the Indonesian stock exchange. After the sample is taken to be observed using the purposive sampling method, there are 74 manufacturing companies. The results of this study indicate that ROA and ROE simultaneously have a significant effect on the value of the company. However, partially, only ROE has a significant effect on the value of the company and NPL. Keyword :  ROA (Return on Asset), ROE (Return on Equity), Non Performing Loan (NPL)

scholarly journals APPLICATION FRAUD PENTAGON FOR DETECTING SYMPTOMS OF SHORTFUL FINANCIAL STATEMENTS

2021 ◽  
Vol 3 (1) ◽  
pp. 25
Author(s):  
Driya Sudaryono
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Fraudulent Financial Reporting ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Jones Model

The purpose of this study is to determine the effect of fraud pentagon toward fraudulent financial reporting sympton using modified Jones model to the mining companies. The method of sampling used purposive sampling method. The sample consists of 30 companies was listed on the Indonesia Stock Exchange in 2013-2016. The result of this research concluded that pressure which proxied by financial target and financial stability has a positive and significant effect on fraudulent financial reporting. Opportunity has a negative and significant effect on fraudulent financial reporting. Rationalization, capability, and arrogance has not significant effect on fraudulent financial reporting.

scholarly journals Determine Timeliness Submission of Financial Statements of Manufacturing Companies in Indonesia Stock Exchange

2021 ◽  
Vol 22 (2) ◽  
pp. 1-12
Author(s):  
Nurhasanah Nurhasanah ◽  
Husaini Husaini ◽  
Nur Ilmi Febriani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Firm Age ◽  
Financial Reports ◽  
Purposive Sampling

This study aims to analyze the effect of Firm Age, Profitability andLeverage on the timeliness of submitting financial reports in manufacturingcompanies on the Indonesia Stock Exchange. The populations aremanufacturing companies that have gone public listed on the Indonesia StockExchange (IDX) during the 2019-2020, which are 182 companies. Obtainedsampling used purposive sampling method. Based on this method the sampleobtained is 138 companies. The data were analyzed using panel dataregression with the help of the E-views analysis tool. Based on the results ofdata analysis that has been carried out, it was found that Company Age hada negative and significant effect on the timeliness of submitting financialstatements. This shows that the older the age of the company, the timelinessof publication of the company's financial statements will be lower.Meanwhile, profitability estimated by ROA and Debt estimated by DER haveno significant effect on the timeliness of submitting financial reports tomanufacturing companies on the Indonesia Stock Exchange

scholarly journals FACTORS THAT INFLUENCE THE TIMELINESS OF PUBLICATION OFFINANCIAL STATEMENTS ON BANKING IN INDONESIA

2018 ◽  
Vol 1 (1) ◽  
pp. 16
Author(s):  
Galuh Hesti Wulandari
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Ratios ◽  
Significant Positive Effect ◽  
Firm Age ◽  
Financial Report ◽  
Positive Effect

The purpose of this study is to examine the effect of financial ratios, firm age, firm size, and auditor's opinion on the timeliness of publication of banking financial statements listed on the Indonesia Stock Exchange (IDX). The population in this study were 87 banking companies during the period 2010-2012. The number of sample companies in this study is 29 companies. Samples were taken based on purposive sampling method. Data were analyzed using logistic regression technique.The results showed that the variable financial ratios have a significant positive effect on the timeliness of the publication of financial statements. The variable of firm size has significant influence, but has negative direction to the timeliness of publication of financial report, while the variable of firm age and auditor’s opinion does not affect the timeliness of publication of financial report.

scholarly journals FACTORS AFFECTING THE DELAY OF COMPANY FINANCIAL STATEMENTS

2019 ◽  
Vol 7 (12) ◽  
pp. 246-255
Author(s):  
Anisa Syafiqa Raihani ◽  
Tri Joko Prasetyo ◽  
Fitra Dharma
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Company Size ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Mining Companies

This study aims to prove the influence of company size and profitability toward timeliness of company's financial statement. The population of this study is mining companies that were listed in Indonesia Stock Exchange (BEI) in 2016 -2018. The method used for determining the sample was purposive sampling method and the number of samples obtained was 36 companies. The results of this study indicate that company size and profitability variables have no effect on timeliness of company's financial statement.

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