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Faktor-Faktor yang memengaruhi Nilai Perusahaan Makanan dan Minuman 影响食品和饮料公司价值的因素
Pub Date : 2022-09-01 DOI: 10.34208/mb.v14i1.1682
William Adam, Satriyo Wibowo
The purpose of this research is to analyze the factors that can affect firm value, including profitability, capital structure, liquidity, firm size, and total asset turnover. The objects in this research were taken from food and beverage companies listed on the IDX from 2012-2020. The number of samples in this research were 81 data with 9 companies selected using the purposive sampling method. The data analysis tool used is multiple regression analysis with a significance level of α=5%. The results of this research indicate that profitability has a positive effect on firm value. The higher the profitability, the more efficient and effective the company's performance is, thereby increasing investor interest in investing. Liquidity has a negative effect on firm value. High liquidity does not give a positive signal to investors, thereby reducing investor interest in investing. Meanwhile, capital structure, firm size, and total asset turnover have no effect on firm value.
本研究的目的是分析影响企业价值的因素,包括盈利能力、资本结构、流动性、企业规模和总资产周转率。本研究对象取自2012-2020年在IDX上市的食品和饮料公司。本研究样本数量为81个数据,采用有目的抽样方法选取了9家公司。数据分析工具为多元回归分析,显著性水平为α=5%。研究结果表明,盈利能力对企业价值具有正向影响。盈利能力越高,公司的业绩越高效,越有效,从而增加投资者的投资兴趣。流动性对企业价值有负向影响。高流动性不能给投资者一个积极的信号,从而降低投资者的投资兴趣。同时,资本结构、企业规模和总资产周转率对企业价值没有影响。
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引用次数: 0
Faktor-Faktor yang mempengaruhi Perilaku Belanja Online pada E-Commerce Shopee 影响电子商务Shopee在线购物行为的因素
Pub Date : 2022-09-01 DOI: 10.34208/mb.v14i1.1685
Shelly Lau, Wibisono Soediono
The purpose of this study is to know the influence of Relative Advantage, E-WOM, and Trust toward Attitudes towards Online Shopping to E-Commerce Shopee. The research design used descriptive research and causality research and variables are measured with 5 points Likert scale. This research collected by questionnaire by used primary data. The sampling in this study was purposive sampling and used 120 respondents. The data analysis techniques used in this study were descriptive statistics, quality tests, assumption tests, and hypothesis testing. The result of this study indicate that relative advantage, e-wom, and trust have an influence to attitudes towards online shopping.
本研究的目的是了解相对优势、网络口碑、信任对网购态度的影响。研究设计采用描述性研究和因果关系研究,变量采用5点李克特量表测量。本研究采用问卷调查法,利用原始资料进行收集。本研究采用有目的抽样,共120人。本研究使用的数据分析技术为描述性统计、质量检验、假设检验和假设检验。研究结果表明,相对优势、网络口碑和信任对网购态度有影响。
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引用次数: 0
Factors affecting Firm Value with Capital Structure as Intervening Variable 以资本结构为中介变量的企业价值影响因素
Pub Date : 2022-09-01 DOI: 10.34208/mb.v14i1.1678
Cathy Ismantara, Irwanto Handojo
The objective of this research is to obtain the empirical evidence regarding the effect of dividend policy, firm size, profitability, liquidity, firm growth, managerial ownership, institutional ownership, board of directors, board of commissioners and cash holding towards firm value mediated by capital structure to the effect of dividend policy, firm size and profitability on firm value. The population in this research is non-financial firms listed in Indonesia Stock Exchange from the year of 2018 to 2020. Samples were obtained through purposive sampling method in which 189 data were taken as the sample. This research uses multiple regression method and path analysis to test the hypotheses. The results of this research indicated that profitability, firm growth, institutional ownership, board of directors and capital structure affect firm value, while dividend policy, firm size, liquidity, managerial ownership, board of commissioners and cash holding do not affect firm value. Meanwhile, firm size and profitability affect capital structure, while dividend policy does not affect capital structure. This research also indicated that capital structure mediates the effect of dividend policy and firm size on firm value but does not mediate the effect of profitability on firm value.
本研究的目的是获得股利政策、企业规模、盈利能力、流动性、企业成长性、管理层所有权、机构所有权、董事会、董事会和现金持有量对企业价值的影响,以及资本结构对股利政策、企业规模和盈利能力对企业价值影响的实证证据。本研究的人口是2018年至2020年在印度尼西亚证券交易所上市的非金融公司。样本采用目的抽样法,以189份数据为样本。本研究采用多元回归方法和路径分析对假设进行检验。研究结果表明,盈利能力、企业成长性、机构所有权、董事会和资本结构对企业价值有影响,而股利政策、企业规模、流动性、管理层所有权、董事会和现金持有对企业价值没有影响。同时,企业规模和盈利能力影响资本结构,而股利政策不影响资本结构。本研究还表明,资本结构在股利政策和企业规模对企业价值的影响中起中介作用,而在盈利能力对企业价值的影响中不起中介作用。
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引用次数: 2
Pengaruh Good Corporate Government, Corporate Social Responsibility, dan Karakteristik Perusahaan terhadap Penghindaran Pajak 良好的公司治理、企业社会责任和企业在逃税方面的特点影响
Pub Date : 2022-09-01 DOI: 10.34208/mb.v14i1.1680
Elvira Kahnia Lestari, Aan Marlinah
The objective of this research is to tempt the impact of the firm size, leverage, capital intensity, independent commissioner, the audit committe, corporate social responsibility, profitability and institutional ownership to tax avoidance. Population of this research are all of manufacture companies listed in Indonesia Stock Exchange from 2017-2019. Samples are obtained through purposive sampling method, which only 75 manufacture companies that met the sampling criteria for the research. The research used multiple regression method to test the effect of each variable in influencing tax avoidance.The result of this research indicates that firm size, capital intensity and corporate cocial responsibility have an effect on tax avoidance, while leverage, independent commissioner, audit committe, institutional ownership, and profitability have no effect on tax avoidance.
本研究的目的是探讨公司规模、杠杆率、资本密集度、独立董事、审计委员会、企业社会责任、盈利能力和机构所有权对避税的影响。本研究的人口均为2017-2019年在印度尼西亚证券交易所上市的制造公司。通过目的抽样法获得样本,其中只有75家制造企业符合抽样标准进行研究。本研究采用多元回归方法检验各变量对避税的影响效果。研究结果表明,企业规模、资本强度和企业社会责任对避税有影响,而杠杆率、独立专员、审计委员会、机构所有权和盈利能力对避税没有影响。
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引用次数: 0
Karakteristik Perusahaan dan Corporate Governance terhadap Tax Avoidance
Pub Date : 2022-09-01 DOI: 10.34208/mb.v14i1.1679
Nathania Karta Djaya, Arya Pradipta
The purpose of this study is to find out empirical evidence of components that affect the tax avoidance. The components that affect it are Return on Assets (ROA), company size, capital intensity, independent commissioner, age firm, leverage, audit committee, and inventory intensity. This study chooses manufacturing companies as the samples. The data were obtained from manufacturing company’s financial statement that listed in Indonesia Stock Exchange (IDX) from the years 2018 until 2020. After selecting the sample using purposive sampling technique, the of 61 companies was obtained with a total of 183 data. To analyze the correlation of independent variable to dependent variable, which is tax avoidance, this study using multiple regression technique. The conclusion of this study is audit committee affect tax avoidance. Many members of the audit committee provide coverage to be able to intervene in determining tax policies in the company. The more the number of audit committees (AC), the higher the level of tax avoidance activities. While Return on Asset (ROA), company size, capital intensity, independent commissioner, age firm, leverage, and inventory intensity do not affect tax avoidance.
本研究的目的是找出影响避税的因素的实证证据。影响资产收益率(ROA)、公司规模、资本密集度、独立董事、会计师事务所、杠杆率、审计委员会和库存密集度的因素。本研究选择制造业企业作为样本。数据来自于2018年至2020年在印度尼西亚证券交易所(IDX)上市的制造公司的财务报表。采用有目的抽样技术进行抽样后,共获得61家公司的数据183条。为了分析因变量与自变量之间的相关性,本研究采用多元回归分析方法。本研究的结论是审计委员会对避税的影响。审计委员会的许多成员提供了能够干预确定公司税收政策的范围。审计委员会(AC)的数量越多,避税活动的水平就越高。而资产收益率(ROA)、公司规模、资本强度、独立专员、年龄公司、杠杆率和库存强度对避税没有影响。
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引用次数: 0
The Impact of Non-Performing Loans and Economic Shock on The Stability of Islamic Banking Performance as Moderating Variable in The COVID-19 Pandemic Era 新冠肺炎大流行时期不良贷款和经济冲击对伊斯兰银行业绩稳定性的调节变量影响
Pub Date : 2022-03-31 DOI: 10.34208/mb.v14i1.1115
Z. Zainuri, Suryaning Bawono
This study aims to determine the effect of non-performing loans and economic shock as an intervening variable on loanable supply and loanable demand in Islamic banks which have an impact on the stability of the performance of Islamic banks in the Pandemic era. The research period is monthly with the research period from June 2019 – June 2021 using behavioral data analysis. We use secondary data from the Indonesian financial services authority. We investigated the data using linear and non-linear analysis to investigate the influence of loanable supply and loanable demand on the performance of Islamic banks in normal times or in a stable economy and the occurrence of economic shocks. From the results of our investigation, we found that non-performing loans have a significant impact on loan supply and loan demand in influencing the stability of the performance of Islamic banks in the era of the COVID-19 pandemic. Performance shocks in Islamic banks in the pandemic era are not only due to economic shocks but also due to non-performing loans from Islamic bank customers who are unable or have difficulty completing their obligations to Islamic banks.
本研究旨在确定不良贷款和经济冲击作为干预变量对伊斯兰银行可贷款供给和可贷款需求的影响,这些影响对流行病时代伊斯兰银行业绩的稳定性产生影响。研究周期为每月一次,研究周期为2019年6月至2021年6月,使用行为数据分析。我们使用了来自印尼金融服务管理局的二手数据。我们使用线性和非线性分析对数据进行了调查,以调查在正常时期或稳定经济以及发生经济冲击时,可贷款供给和可贷款需求对伊斯兰银行业绩的影响。从我们的调查结果来看,我们发现不良贷款对贷款供给和贷款需求在影响新冠肺炎大流行时代伊斯兰银行业绩稳定性方面具有显著的影响。大流行时期伊斯兰银行的业绩冲击不仅是经济冲击造成的,还包括伊斯兰银行客户无法履行或难以履行对伊斯兰银行的义务而产生的不良贷款。
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引用次数: 0
Faktor-Faktor dalam Mendeteksi Kecurangan pada Laporan Keuangan dengan Metode Fraud Diamond 用钻石欺诈法检测财务报表作弊的因素
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1747
Tommy Ana Ximenes, Umar Issa Zubaidi
The purpose of this research is to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, the nature of the industry, effective monitoring, change of auditors, change of directors, institutional ownership and quality of external auditors as independent variables in detecting the likelihood of fraudulent financial reporting using fraud diamond methods. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sample used for this research consists of 40 listed manufacturing companies. The selection of these sample used the purposive sampling method with total 120 data and to analyze the data using multiple regression analysis. The research findings reveal that the nature of the manufacture industry and quality of external auditor are proven to have an influence in detecting the likelihood of fraudulent financial reporting. In the meantime, financial stability, external pressure, financial targets, effective monitoring, auditor turnover, change of directors and institutional ownership have no influence in detecting the likelihood of fraudulent financial reporting.
本研究的目的是获得关于财务稳定性、外部压力、财务目标、行业性质、有效监控、审计师变更、董事变更、机构所有权和外部审计师质量作为自变量在使用欺诈钻石方法检测财务报告欺诈可能性中的作用的经验证据。本研究中使用的人口是2018-2020年期间在印度尼西亚证券交易所(IDX)上市的制造公司。本研究的样本包括40家制造业上市公司。这些样本的选择采用目的抽样的方法,共120个数据,并使用多元回归分析对数据进行分析。研究结果表明,制造业的性质和外部审计师的质量被证明对发现虚假财务报告的可能性有影响。同时,财务稳定性、外部压力、财务目标、有效监控、审计师更替、董事变更、机构所有权等因素对发现虚假财务报告的可能性没有影响。
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引用次数: 0
Faktor-Faktor yang memengaruhi Nilai Perusahaan Non-Keuangan di Bursa Efek Indonesia 影响印尼证券交易所非金融公司价值的因素
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1691
Stephanus Julio Winata, Dewi Agustina
The purpose of this research is to analyze empirically the influence of profitability, liquidity, dividend policy, debt policy, institusional ownership, company size,company age,company profit, managerial ownership, and company growth to firm value.Sample of this research are the listed non financial companies in Indonesian Stock Exchange from 2016 to 2018. The samples are collected using purposive sampling method and there are 85 companies or 255 data meet those criteria for samples.This research uses multiple regression method for data analysis.The result of this research shows that profitability,debt policy,institusional ownership, company size,company profit, and company growth do have influence firm value, but liquidity, dividen policy, company age, and managerial ownership do not have influence firm value. Keywords: firm value, profitability, liquidity, dividen policy, debt policy, institusional ownership, company size, company age, company profit, managerial ownership, company growth.
本研究的目的是实证分析盈利能力、流动性、股利政策、债务政策、机构所有权、公司规模、公司年龄、公司利润、管理层所有权和公司成长性对公司价值的影响。本研究样本为2016 - 2018年印尼证券交易所非金融类上市公司。样本采用目的抽样法收集,有85家公司或255个数据符合样本标准。本研究采用多元回归方法对数据进行分析。研究结果表明,盈利能力、债务政策、机构所有权、公司规模、公司利润和公司成长对公司价值有影响,但流动性、股息政策、公司年龄和管理层所有权对公司价值没有影响。关键词:公司价值、盈利能力、流动性、股利政策、债务政策、机构所有权、公司规模、公司年龄、公司利润、管理层所有权、公司成长性。
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引用次数: 0
Pengaruh Tata Kelola Perusahaan terhadap Kinerja Perusahaan 公司治理对公司绩效的影响
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1689
Calvina Calvina, Elisabeth Tri Aryanti Istimawani
The purpose of this study is to obtain empirical evidence and to test the factors that affect company performance in Indonesia, by using institutional ownership, board size, audit type, firm size, audit committee, board structure, and managerial ownership variables. The firm performance is measured by using Tobin’s Q. Population of this study is the non-financial companies listed in Indonesia Stock Exchange (IDX) during 2014 to 2016. The sample is obtained by using purposive sampling method. There are 376 samples selected as the final samples. Hypotheses tested by using multiple regression analysis. The results of this studies indicates that institutional ownership, board size, audit type, firm size, and managerial ownership shows impact to company performance in Indonesia. But audit committee, and board structure do not have impact on company performance in Indonesia.
本研究的目的是通过使用机构所有权、董事会规模、审计类型、公司规模、审计委员会、董事会结构和管理层所有权等变量,获得经验证据并检验影响印尼公司绩效的因素。本研究的人口是2014年至2016年期间在印度尼西亚证券交易所(IDX)上市的非金融公司。采用目的抽样法获得样本。总共有376个样本被选为最终样本。采用多元回归分析对假设进行检验。研究结果表明,机构所有权、董事会规模、审计类型、公司规模和管理层所有权对印尼公司绩效有显著影响。但在印尼,审计委员会和董事会结构对公司绩效没有影响。
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引用次数: 0
Faktor-Faktor yang memengaruhi Corporate Social Responsibility Disclosure
Pub Date : 2021-09-30 DOI: 10.34208/mb.v13i2.1743
Verina Gladiola, Ricardo Suhendra Wirjawan
This study aims to obtain emprical evidence regarding the effect of foreign ownership, managerial ownership, institutional ownership, audit committee, board of commisioner size and leverage on the disclosure of corporate social responsibility. The company used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-202. The method used in this research is purposive sampling and there are 49 companies and 136 data used in this research. This research uses multiple regressionn method in conducting data analysis. The result of the research stated that the variables of foreign ownership, audit committee, board of commisaries size and leverage have an influence disclosure of corporate social responsibility. While the variable of managerial ownership and intitutional ownership have no effect on disclosure of corporate social responsibility.
本研究旨在获得外资持股、管理层持股、机构持股、审计委员会、董事会规模和杠杆对企业社会责任披露影响的实证证据。本研究中使用的公司是2018-202年在印度尼西亚证券交易所(IDX)上市的制造公司。本研究采用的方法是有目的的抽样,本研究使用了49家公司和136个数据。本研究采用多元回归方法进行数据分析。研究结果表明,外资持股、审计委员会、董事会规模和杠杆等变量对企业社会责任披露有影响。而管理层持股和机构持股变量对企业社会责任披露没有影响。
{"title":"Faktor-Faktor yang memengaruhi Corporate Social Responsibility Disclosure","authors":"Verina Gladiola, Ricardo Suhendra Wirjawan","doi":"10.34208/mb.v13i2.1743","DOIUrl":"https://doi.org/10.34208/mb.v13i2.1743","url":null,"abstract":"This study aims to obtain emprical evidence regarding the effect of foreign ownership, managerial ownership, institutional ownership, audit committee, board of commisioner size and leverage on the disclosure of corporate social responsibility. The company used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018-202. The method used in this research is purposive sampling and there are 49 companies and 136 data used in this research. This research uses multiple regressionn method in conducting data analysis. The result of the research stated that the variables of foreign ownership, audit committee, board of commisaries size and leverage have an influence disclosure of corporate social responsibility. While the variable of managerial ownership and intitutional ownership have no effect on disclosure of corporate social responsibility.","PeriodicalId":336434,"journal":{"name":"Media Bisnis","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128110436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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