scholarly journals Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Kadek Novita Madani ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Environmental Impacts ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Analysis Technique ◽  
Sustainability Report ◽  
Social And Environmental Impacts

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure. Keywords: Sustainability; Profitability; Size; Age; Institutional.

scholarly journals Peran Kinerja Lingkungan dalam Memoderasi Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Pengungkapan Lingkungan

2020 ◽  
Vol 16 (2) ◽  
pp. 89-104
Author(s):  
Abdurrahman ◽  
Agus Wahyudin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Company Size ◽  
Environmental Disclosure ◽  
High Profile ◽  
Analysis Technique

This study aims to obtain empirical evidence of the effect of firm size, leverage and profitability on environmental disclosure with environmental performance as a moderator.The population of this research is 91 high-profile companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2016.The sampling technique is purposive sampling and 17 sample companies with a total of 45 units of analysis.The data analysis technique in this study is descriptive analysis and moderated regression analysis to test the hypothesis.The findings in this study indicate that company size, leverage and profitability have no significant effect on environmental disclosure.The moderating variable in the form of environmental performance can only moderate the effect of leverage on environmental disclosure

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi

2019 ◽  
pp. 791
Author(s):  
A. A. Trisha Dewi Parasthiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Credit Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Company Size ◽  
Analysis Technique ◽  
Distribution Company ◽  
Positive Effect

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling technique so as to produce a sample of 32 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that capital adequacy has a positive effect on profitability, credit distribution has a positive effect on profitability and firm size has a positive effect on profitability. The results of this study also show that credit risk is not able to weaken the influence of capital adequacy and lending to profitability and credit risk is able to weaken the influence of company size on profitability. Keywords: capital adequacy, credit distribution, company size, credit risk, profitability

scholarly journals Increasing Firm Value via Conservatism in Accounting

2021 ◽  
Vol 9 (2) ◽  
pp. 1-11
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

scholarly journals Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

2017 ◽  
pp. 117
Author(s):  
Retta Merslythalia ◽  
Mienati Somya Lasmana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

scholarly journals Pengaruh Pengungkapan CSR dan Tingkat Likuditias Pada Agresivitas Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2019 ◽  
pp. 1094
Author(s):  
Ida Bagus Ngurah Indra Pramana ◽  
Made Gede Wirakusuma
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Tax Aggressiveness ◽  
Additional Information ◽  
Analysis Technique ◽  
The Government ◽  
Csr Disclosure ◽  
Positive Effect

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and the level of liquidity with institutional ownership as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2014-2017. The method of determining the sample used was purposive sampling. The number of samples obtained is 32. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the results of the study found that the level of liquidity has a positive effect on tax aggressiveness, institutional ownership can weaken the influence of the level of liquidity on tax aggressiveness, CSR disclosure does not affect tax aggressiveness, institutional ownership cannot moderate CSR disclosure on tax aggressiveness. further researchers and can provide additional information for the government before determining policies, especially in the field of taxation. Keywords: CSR, level of liquidity, institutional ownership

scholarly journals The Effect of DAR and Firm Size on ROE and Tax Avoidance as ModeratingVariable (Empirical Study on Companies Listed on Idx in the Healthcare Sector -Papan Utama)

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Hotbertua Galumbang Hutagalung ◽  
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Healthcare Sector ◽  
Company Size ◽  
Analysis Technique ◽  
Sample Data

This study aims to analyze the effect of DAR, company size on ROE, and Tax Avoidance as a moderator in healthcare companies on the Indonesia Stock Exchange. This study uses secondary data obtained from the website www.IDX.go.id and using a sample of 12 companies listed on the Indonesia Stock Exchange in the 2017-2019 period. The sampling technique used is purposive sampling. The number of research sample data is 32. The analysis technique is Multiple Linear Regression and Moderated Regression Analysis. The results that R2 is 36.8% and hypothesis testing indicate that the influence of DAR is significant (0.012) and Firm Size is significantly affected (0.002) on ROE. After moderating R2 become 49% and testing the hypothesis show that Tax avoidance moderates the effect of DAR to be (0,034) significant but Tax Avoidance does not moderate the effect of Firm Size on ROE.

scholarly journals Analisis Dampak Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Peringkat Obligasi

2021 ◽  
Vol 1 (2) ◽  
pp. 79
Author(s):  
Hafizhoh Kaltsum ◽  
Dahlia Tri Anggraini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Company Size ◽  
Bond Rating ◽  
Analysis Technique ◽  
Negative Effect

The aim of this reseach is to analyze the effect of liquidity, leverage, and company size on bond rating which rated by PT. Pemeringkat Efek Indonesia (PEFINDO). The samples were processed by selecting the population with specific criteria (purposive sampling technique), 55 samples obtained from financial statement of financial companies (financing subsector) in www.idx.co.id for the 2014-2018 periods. The quntitative associative method with multiple linear regression analysis as a data analysis technique. The results of this research indicate that both liquidity and leverage have significant negative effect on bond rating partially.Company size has no significant effect on bond rating partially  

scholarly journals Pengaruh Corporate Governance dan Sales Growth terhadap Tax Avoidance di Bursa Efek Indonesia (BEI) 2014-2018

2020 ◽  
Vol 4 (1) ◽  
pp. 210
Author(s):  
Desy Fitri Astuti ◽  
Riana Rahmawati Dewi ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Tax Law ◽  
Sales Growth ◽  
Analysis Technique ◽  
Research Population

Tax Avoidance is an effort to minimize the tax burden that is still in the realm of tax law. The purpose of the study was to analyze corporate governance and sales growth on tax avoidance. The research population is 70 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, 7 companies were selected. The data analysis technique used is multiple linear regression. The results of this study are Institutional Ownership, Majerial Ownership, the number of boards of Commissioners and Sales growth simultaneously influence Tax Avoidance. Partially Institutional Ownership and the number of the Board of Commissioners influences Tax Avoidance. While Sales growth has no effect on Tax Avoidance. the benefits of this research are being able to broaden insight and at the same time gain knowledge about the effect of corporate governance and sales growth on tax avoidance.

scholarly journals ANALISIS PENGARUH RASIO BOPO, LOAN TO DEPOSIT RATIO, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia)

2021 ◽  
Vol 5 (1) ◽  
pp. 106-117
Author(s):  
Rizqi Nugraheni Utami
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Operating Income ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The value of the company is one of the considerations of investors before deciding to provide funds to the company. This study aims to determine the effect of the ratio of Operating Expenses on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and profitability on firm value. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample companies in this study amounted to 34 banking companies and the determination of the sample used purposive sampling technique. This study uses a quantitative approach. The data analysis technique used is multiple regression analysis which was previously tested with the classical assumption test. The data was processed using SPSS 25. The results of this study indicate that, (1) BOPO has a negative effect on firm value, this is indicated by a significant value of 0.005 which means it is smaller than = 0.05 with a coefficient value of -0.117. (2) LDR has a positive effect on firm value, this is indicated by a significant value of 0.003 which means it is smaller than = 0.05 with a coefficient value of 0.524. (3) profitability has a positive effect on firm value, this is indicated by a significant value of 0.014 which means it is smaller than = 0.05 with a coefficient value of 0.206.

scholarly journals Identifikasi Salience Stakeholders dalam Pengungkapan Sustainability Report

2021 ◽  
Vol 31 (8) ◽  
pp. 2058
Author(s):  
Ni Putu Ayu Devi Yanti ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Environmental Groups ◽  
Stakeholder Salience ◽  
Stakeholder Influence ◽  
Analysis Technique ◽  
Sustainability Report ◽  
Research Analysis

Stakeholders have their own characteristics in their approach to understanding their interests. In balancing the needs and desires of stakeholders, there are various obstacles, one of which is the level of stakeholder influence, namely stakeholder salience. This research was conducted on companies on the Indonesia Stock Exchange for the period 2017-2019 through the official website www.idx.co.id. The population of this research is 632 companies. Samples are taken using purposive sampling technique as many as 43 companies with 129 observational data. The research analysis technique is linear regression analysis and two way ANOVA test. The results showed that shareholders and environmental groups had a positive and significant effect on the disclosure area of ??the sustainability report, while consumers and the mass media which had the attributes of legitimacy and power had a negative and significant effect on the disclosure area of ??the sustainability report. Keywords: Salience; Stakeholders; Sustainability Report Disclosures.

Sign in / Sign up

Export Citation Format

Share Document