14 research outputs found

    Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018

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    This study aims to analyze the factors that influence value company (PBV) which includes dividend policy (DPR), company size (SIZE), capital structure (DER), liquidity (CR), and profitability (ROA). The population in this study  is a manufacturing company in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for the period 2016-2018. The sampling technique uses the method purposive sampling, so we obtained a sample of 18 companies. Type quantitative research. Data sources in the form of secondary data. Data analysis used is multiple linear regression analysis. The results showed that partially dividend policy (DPR), capital structure (DER) and profitability (ROA) affect on value company (PBV). While the size of the company (SIZE) and liquidity (CR) has no affect on value company (PBV)

    Analysis of Factors That Influence the Payment of Devidents on Manufacturing Companies Listed in Indonesia Stock Exchange 2012-2018

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    This study aims to analyze free cash flow, net profit margins, debt to equity ratio, and company size on dividend payments. The sampling technique used purposive sampling. The research instrument was in the form of documentation of financial statements of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2012-2018 period. The samples used were 5 companies with a total of 21 samples over a period of 7 consecutive years of observation. The analysis technique used in this study is multiple linear regression assisted by SPSS version 22. Based on the results of the t test study, it shows that company size affects dividend payments and free cash flow, net profit margins, debt to equity ratio has no effect on dividend payments

    The Effect of Financial Variables, CSR Management, and Company Size on Tax Aggressivity

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    This study describes how the influence caused by research variables such as profitability, inventory intensity, capital intensity, leverage, corporate social responsibility (CSR), audit committee size, company size, corporate governance, on tax aggressiveness. In this study, data will be taken from mining and industrial companies listed on the Indonesian Stock Exchange (IDX) within 3 years, starting from 2017 - 2019. The research test used in this study is multiple linear regression analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test. This study showed that the results of capital intensity and leverage affect tax aggressiveness, while profitability, inventory intensity, CSR, audit committee, company size, corporate governance do not affect tax aggressiveness

    Determinants of Corporate Social Responsibility Disclosure in Indonesia

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    Corporate social responsibility is the company's obligation to the stakeholders to be seen as a responsible business entity. The purpose of this research was to analyze the influence of company size, company age, industry type, liquidity, profitability, leverage, board of directors, board of commissioners, audit committee, and public ownership on the corporate social responsibility disclosure. Analysis of data using multiple linear regression method with SPSS 22.0 for mac. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) and disclosed the Global Reporting Initiative (GRI) sustainability reports from 2013 to 2018. The final sample of this research was 18 companies that obtained by purposive sampling. The results of the research showed that, simultaneously, company size, company age, industry type, liquidity, profitability, leverage, board of directors, board of commissioners, audit committee, and public ownership have an influence on the corporate social responsibility disclosure. Partially, the results showed that liquidity and leverage have an influence on corporate social responsibility disclosure. Meanwhile, company size, company age, industry type, profitability, board of director, board of commissioner, audit committee, and public ownership has no influence on corporate social responsibility disclosur
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