This study aims to analyze internal factors that influence tax avoidance in the annual financial reports of digital technology sector companies listed on the Indonesia Stock Exchange for the 2018-2022 research period in the economy 4.0 era. The independent variables in this study are profitability, fixed asset intensity, and leverage. The approach used in this study is a secondary data quantitative approach. The population of the study was 73 digital technology sector companies listed on the Indonesia Stock Exchange in the 2018-2022 research period, and the sample was taken using the purposive sampling method with a total of 25 companies so that the number of observations in the study was 125 observation data. The data analysis technique uses panel data regression analysis using statistical calculations. The results of the research analysis prove that profitability and leverage have a partial and positive and negative influence on tax avoidance. In contrast, fixed asset intensity does not have a partial and negative influence on tax avoidance. The managerial implications are that the implementation of digital technology can help create a more transparent and accountable system, and the use of data-based audit technology can detect anomalies and potential tax avoidance earlier.
{"title":"Analysis of Internal Factors Affecting Tax Avoidance in the 4.0 Era in Digital Technology Sector","authors":"Maya Mustika, Sulistyowati Sulistyowati, Ananda Fasya Indira","doi":"10.33476/jamer.v3i1.207","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.207","url":null,"abstract":"This study aims to analyze internal factors that influence tax avoidance in the annual financial reports of digital technology sector companies listed on the Indonesia Stock Exchange for the 2018-2022 research period in the economy 4.0 era. The independent variables in this study are profitability, fixed asset intensity, and leverage. The approach used in this study is a secondary data quantitative approach. The population of the study was 73 digital technology sector companies listed on the Indonesia Stock Exchange in the 2018-2022 research period, and the sample was taken using the purposive sampling method with a total of 25 companies so that the number of observations in the study was 125 observation data. The data analysis technique uses panel data regression analysis using statistical calculations. The results of the research analysis prove that profitability and leverage have a partial and positive and negative influence on tax avoidance. In contrast, fixed asset intensity does not have a partial and negative influence on tax avoidance. The managerial implications are that the implementation of digital technology can help create a more transparent and accountable system, and the use of data-based audit technology can detect anomalies and potential tax avoidance earlier.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"4 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796406","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}
The Influence of Managerial Ownership and Corporate Social Responsibility (CSR) Disclosure on Company Value (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange for the 2017-2019 Period). To determine the influence of managerial ownership and Corporate Social Responsibility (CSR) disclosure on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This research method uses multiple linear analysis methods. Managerial ownership has a significant negative influence on firm value partially. Disclosure of Corporate Social Responsibility (CSR) has a significant positive influence on company value partially. Managerial ownership and disclosure of Corporate Social Responsibility (CSR) have a significant positive influence simultaneously on company value. The managerial implications of this research explore the impact of managerial ownership and disclosure of Corporate Social Responsibility (CSR) on increasing company value. Managerial ownership plays an important role in aligning interests between management and shareholders, which in turn can motivate management to improve company performance. On the other hand, CSR disclosure not only builds a positive image of the company but also increases stakeholder trust and loyalty.
{"title":"Enhancing Company Value: The Impact of Managerial Ownership and CSR Disclosure","authors":"Misheleiloen Misheleiloen","doi":"10.33476/jamer.v3i1.208","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.208","url":null,"abstract":"The Influence of Managerial Ownership and Corporate Social Responsibility (CSR) Disclosure on Company Value (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange for the 2017-2019 Period). To determine the influence of managerial ownership and Corporate Social Responsibility (CSR) disclosure on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This research method uses multiple linear analysis methods. Managerial ownership has a significant negative influence on firm value partially. Disclosure of Corporate Social Responsibility (CSR) has a significant positive influence on company value partially. Managerial ownership and disclosure of Corporate Social Responsibility (CSR) have a significant positive influence simultaneously on company value. The managerial implications of this research explore the impact of managerial ownership and disclosure of Corporate Social Responsibility (CSR) on increasing company value. Managerial ownership plays an important role in aligning interests between management and shareholders, which in turn can motivate management to improve company performance. On the other hand, CSR disclosure not only builds a positive image of the company but also increases stakeholder trust and loyalty.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796615","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}
Almarya Okta Egidiya Rusma, Hesty Juni Tambuati Subing
This study looks at how company size (SIZE) moderates the effects of profitability (ROI), liquidity (CR), and leverage (DER) on dividend policy (DPR) in food and beverage firms listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the procedure used in the sampling approach. This study's sample comprised sixteen companies listed on the Indonesia Stock Exchange. Multiple regression and moderated regression are the analysis techniques employed, with a 5% significance level. The study's pre-moderation results demonstrate the significant influence of the variables Profitability (ROI) and Leverage (DER) on Dividend Policy. The study's post-moderation results demonstrate the significant influence of Liquidity (CR), Leverage (DER), and Company Size (Size) on Dividend Policy. The executive. The managerial implications in this study are that management needs to set clear, realistic financial performance targets to ensure that the company is able to achieve sufficient to support dividend policy, and large companies can take advantage of economies of scale to improve financial performance, which in turn can support a larger dividend policy stable. Management must ensure efficient cash flow management to support dividend payments.
{"title":"Determinants Factor of Dividend Policy with Company Size as a Moderation Variable","authors":"Almarya Okta Egidiya Rusma, Hesty Juni Tambuati Subing","doi":"10.33476/jamer.v3i1.189","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.189","url":null,"abstract":"This study looks at how company size (SIZE) moderates the effects of profitability (ROI), liquidity (CR), and leverage (DER) on dividend policy (DPR) in food and beverage firms listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the procedure used in the sampling approach. This study's sample comprised sixteen companies listed on the Indonesia Stock Exchange. Multiple regression and moderated regression are the analysis techniques employed, with a 5% significance level. The study's pre-moderation results demonstrate the significant influence of the variables Profitability (ROI) and Leverage (DER) on Dividend Policy. The study's post-moderation results demonstrate the significant influence of Liquidity (CR), Leverage (DER), and Company Size (Size) on Dividend Policy. The executive. The managerial implications in this study are that management needs to set clear, realistic financial performance targets to ensure that the company is able to achieve sufficient to support dividend policy, and large companies can take advantage of economies of scale to improve financial performance, which in turn can support a larger dividend policy stable. Management must ensure efficient cash flow management to support dividend payments.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"118 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141822283","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}
Motivation is among the elements that can help achieve peak performance. Managers use work discipline as a technique to talk to staff members and get their cooperation in changing their conduct. It also raises knowledge of corporate policies and social norms and encourages people to follow them. The purpose of this thesis is to ascertain and examine how work discipline and motivation affect the output of PT employees. Auto Technology Indonesia. Researchers used a convenience sampling technique, this technique determines the sample based on all employees of PT. Auto Teknologi Indonesia Motivation research results have a major impact on PT Auto Teknologi employees' performance. At PT Auto Teknologi Indonesia, the results of discipline tests have a big impact on employee performance. The outcomes of evaluating Work Discipline and Motivation at the same time have a major impact on Employee Performance. Managerial implications: Giving regular awards or recognition to employees who demonstrate good performance can increase their motivation. Carrying out routine monitoring and performance evaluations to ensure employees comply with established disciplinary standards.
{"title":"The Role of Discipline and Work Motivation in Determining Employee Performance","authors":"Muhammad Hasby Hasbunallah, Kasbuntoro Kasbuntoro","doi":"10.33476/jamer.v3i1.192","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.192","url":null,"abstract":"Motivation is among the elements that can help achieve peak performance. Managers use work discipline as a technique to talk to staff members and get their cooperation in changing their conduct. It also raises knowledge of corporate policies and social norms and encourages people to follow them. The purpose of this thesis is to ascertain and examine how work discipline and motivation affect the output of PT employees. Auto Technology Indonesia. Researchers used a convenience sampling technique, this technique determines the sample based on all employees of PT. Auto Teknologi Indonesia Motivation research results have a major impact on PT Auto Teknologi employees' performance. At PT Auto Teknologi Indonesia, the results of discipline tests have a big impact on employee performance. The outcomes of evaluating Work Discipline and Motivation at the same time have a major impact on Employee Performance. Managerial implications: Giving regular awards or recognition to employees who demonstrate good performance can increase their motivation. Carrying out routine monitoring and performance evaluations to ensure employees comply with established disciplinary standards.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"124 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141821629","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}
This research seeks to ascertain how debt policy, asset growth, and free cash flow affect dividend policy with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period. Descriptive research is used in this study with a quantitative approach with the data analysis method used is moderated regression analysis with Eviews version 10. All manufacturing companies that were listed on the Indonesia Stock Exchange between 2018 and 2020 make up the research population. Thirty-seven corporate samples made up the sample, which was selected using the purposive sampling method. Thus, the study's findings indicate that free cash flow has a favorable impact on dividend policy, Asset growth has a negative effect on dividend policy, Debt policy has a negative effect on dividend policy, profitability is able to strengthen the effect of free cash flow on dividend policy, profitability is able to strengthen the effect of asset growth on dividend policy, profitability is able to strengthen debt policy towards dividend policy.
{"title":"Dividend Policy Determinants with Profitability as a Moderating Variable","authors":"Rahayu Rahayu, Florie Nurul","doi":"10.33476/jamer.v3i1.181","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.181","url":null,"abstract":"This research seeks to ascertain how debt policy, asset growth, and free cash flow affect dividend policy with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period. Descriptive research is used in this study with a quantitative approach with the data analysis method used is moderated regression analysis with Eviews version 10. All manufacturing companies that were listed on the Indonesia Stock Exchange between 2018 and 2020 make up the research population. Thirty-seven corporate samples made up the sample, which was selected using the purposive sampling method. Thus, the study's findings indicate that free cash flow has a favorable impact on dividend policy, Asset growth has a negative effect on dividend policy, Debt policy has a negative effect on dividend policy, profitability is able to strengthen the effect of free cash flow on dividend policy, profitability is able to strengthen the effect of asset growth on dividend policy, profitability is able to strengthen debt policy towards dividend policy.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":" 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141823051","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}
Zakat merupakan kewajiban yang diperintahkan langsung oleh Allah SWT dalam Al-Qur’an. Zakat yang dikelola dengan baik dapat menipu mustahik dan menjadi solusi dalam mengentaskan kekurangan ekonomi. Penelitian ini bertujuan untuk mengetahui model pendistribusian zakat secara produktif sebagai peningkatan modal usaha. Penelitian ini menggunakan metode kualitatif. Sumber yang digunakan adalah data primer yang diperoleh dari hasil wawancara langsung dengan informasi penelitian dari supervisor, bagian administrasi, dan staf YBM BRI. Pelaku UMKM di Jl Remaja 2 Jatinegara Kaum Pulogadung, Jakarta Timur. Metode analisis yang digunakan peneliti adalah menyajikan data melalui wawancara, kemudian mereduksi data dari hasil wawancara sebelumnya dan terakhir menyajikan data sehingga dapat menyimpulkan penyajian data yang sudah ada sebelumnya. sebelum penerima mustahik mendapatkan bantuan permodalan dari program YBM BRI, mereka mengalami kesulitan dalam hal permodalan karena pembelian bahan pokok untuk usahanya semakin hari semakin meningkat.
{"title":"Peranan Distribusi Dana Zakat Produktif Baitul Maal Wa Tamwil dalam Meningkatkan Modal Usaha UMKM","authors":"Silfa Salsabela, Hendrawati Hendrawati","doi":"10.33476/jamer.v2i2.39","DOIUrl":"https://doi.org/10.33476/jamer.v2i2.39","url":null,"abstract":"Zakat merupakan kewajiban yang diperintahkan langsung oleh Allah SWT dalam Al-Qur’an. Zakat yang dikelola dengan baik dapat menipu mustahik dan menjadi solusi dalam mengentaskan kekurangan ekonomi. Penelitian ini bertujuan untuk mengetahui model pendistribusian zakat secara produktif sebagai peningkatan modal usaha. Penelitian ini menggunakan metode kualitatif. Sumber yang digunakan adalah data primer yang diperoleh dari hasil wawancara langsung dengan informasi penelitian dari supervisor, bagian administrasi, dan staf YBM BRI. Pelaku UMKM di Jl Remaja 2 Jatinegara Kaum Pulogadung, Jakarta Timur. Metode analisis yang digunakan peneliti adalah menyajikan data melalui wawancara, kemudian mereduksi data dari hasil wawancara sebelumnya dan terakhir menyajikan data sehingga dapat menyimpulkan penyajian data yang sudah ada sebelumnya. sebelum penerima mustahik mendapatkan bantuan permodalan dari program YBM BRI, mereka mengalami kesulitan dalam hal permodalan karena pembelian bahan pokok untuk usahanya semakin hari semakin meningkat.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"58 S273","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139630036","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}
Pengaruh Kualitas, Produk Dan, Harga Terhadap, Kepuasan Pembelian, Merk Unilever, Shinta Anatus, Sholika, N. Maulidia, Muhammad Faisol Banan, M. A. Wicaksono, M. H. Tamyis, Article Info, Shinta Anatus Sholika, Ulama Sidoarjo
Studi kasus dilakukan di Fakultas Ekonomi Program Studi Manajemen Unusida, dan dipublikasikan di jurnal Pengaruh Kualitas Produk dan Harga terhadap Keputusan Pembelian Produk Unilever. Penelitian ini bertujuan untuk mengkaji bagaimana kualitas dan harga produk Unilever mempengaruhi pilihan konsumen. Seratus dua belas jurusan Manajemen dari tahun fakultas Ekonomi 2019-2020 merupakan populasi penelitian. Berdasarkan rumus slovin sampling, kami menggunakan sampel masing-masing 53 dan 30 siswa. Hasil penelitian menemukan bahwa Ha diterima dan H0 ditolak, yang menunjukkan bahwa kualitas produk dan harga berpengaruh positif dan signifikan terhadap kepuasan terhadap merek unilever. Nilai F hitung adalah 23,128 > F tabel 3,09. Secara khusus, kualitas produk mempengaruhi kepuasan pelanggan untuk merek Unilever sejauh menerima parsial 2,982 dan signifikan 0,000 < 0,05, sehingga menyetujui Ha
该案例研究在联合利华大学经济学院管理研究课程中进行，并发表在《产品质量和价格对联合利华产品购买决策的影响》期刊上。本研究旨在探讨联合利华产品的质量和价格如何影响消费者的选择。2019-2020学年经济学教研室管理学专业的112名学生构成了研究对象。根据斯洛文抽样公式，我们分别使用了53个和30个学生样本。结果发现，接受Ha，拒绝H0，这表明产品质量和价格对联合利华品牌满意度有正向显著影响。计算得出的 F 值为 23.128 > F 表 3.09。具体地说，产品质量对联合利华品牌顾客满意度的影响程度为部分接收 2.982，且显著性为 0.000 < 0.05，因此同意 Ha
{"title":"Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pembelian Merk Unilever","authors":"Pengaruh Kualitas, Produk Dan, Harga Terhadap, Kepuasan Pembelian, Merk Unilever, Shinta Anatus, Sholika, N. Maulidia, Muhammad Faisol Banan, M. A. Wicaksono, M. H. Tamyis, Article Info, Shinta Anatus Sholika, Ulama Sidoarjo","doi":"10.33476/jamer.v2i2.89","DOIUrl":"https://doi.org/10.33476/jamer.v2i2.89","url":null,"abstract":"Studi kasus dilakukan di Fakultas Ekonomi Program Studi Manajemen Unusida, dan dipublikasikan di jurnal Pengaruh Kualitas Produk dan Harga terhadap Keputusan Pembelian Produk Unilever. Penelitian ini bertujuan untuk mengkaji bagaimana kualitas dan harga produk Unilever mempengaruhi pilihan konsumen. Seratus dua belas jurusan Manajemen dari tahun fakultas Ekonomi 2019-2020 merupakan populasi penelitian. Berdasarkan rumus slovin sampling, kami menggunakan sampel masing-masing 53 dan 30 siswa. Hasil penelitian menemukan bahwa Ha diterima dan H0 ditolak, yang menunjukkan bahwa kualitas produk dan harga berpengaruh positif dan signifikan terhadap kepuasan terhadap merek unilever. Nilai F hitung adalah 23,128 > F tabel 3,09. Secara khusus, kualitas produk mempengaruhi kepuasan pelanggan untuk merek Unilever sejauh menerima parsial 2,982 dan signifikan 0,000 < 0,05, sehingga menyetujui Ha","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"67 s302","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139629896","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}
This study aims to determine the effect of corporate social responsibility, free cash flow and leverage on earnings management with managerial ownership as a moderator in consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study uses quantitative research methods, which are measured by using multiple linear regression method with Eviews 12 software. The population in this study are consumer goods industrial companies listed on the Indonesia Stock Exchange from 2018 to 2021. Sampling using purposive sampling method with a total sample of as much as 23 companies with a research period of 4 years so that the total observations in this study were 92 observations. The data collection techn ique uses the documentation method through the IDX official website www.idx.co.id. The results of this study prove that (1) corporate social responsibility, free cash flow has a negative effect on earnings management, (2) leverage has no effect on earnings management, (3) managerial ownership is able to moderate the relationship of corporate social responsibility to earnings management, (4) ownership managerial is not able to moderate the relationship of free cash flow and leverage on earnings management.
{"title":"The Effect of Corporate Social Responsibility, Free Cash Flow and Leverage on Earnings Management with Managerial Ownership as Moderating","authors":"Aisiyah Pangesti, Flourien Nurul Chusnah","doi":"10.33476/jamer.v2i1.94","DOIUrl":"https://doi.org/10.33476/jamer.v2i1.94","url":null,"abstract":"This study aims to determine the effect of corporate social responsibility, free cash flow and leverage on earnings management with managerial ownership as a moderator in consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study uses quantitative research methods, which are measured by using multiple linear regression method with Eviews 12 software. The population in this study are consumer goods industrial companies listed on the Indonesia Stock Exchange from 2018 to 2021. Sampling using purposive sampling method with a total sample of as much as 23 companies with a research period of 4 years so that the total observations in this study were 92 observations. The data collection techn ique uses the documentation method through the IDX official website www.idx.co.id. The results of this study prove that (1) corporate social responsibility, free cash flow has a negative effect on earnings management, (2) leverage has no effect on earnings management, (3) managerial ownership is able to moderate the relationship of corporate social responsibility to earnings management, (4) ownership managerial is not able to moderate the relationship of free cash flow and leverage on earnings management.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114515955","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}
This study aims to test whether company size, financial leverage, profitability, and dividend payout ratio affect earnings smoothing practices in LQ-45 index companies on the Indonesia Stock Exchange in 2018-2020. This research uses quantitative methods. The population in this study is the LQ-45 company index with a sample recruitment technique using purposive sampling. The selected samples were 19 companies through predetermined sample criteria. Hypothesis testing uses logistic regression analysis, and data is processed using E-Views 10 software. The results of this study indicate that company size has a significant positive effect on the practice of the role of profit, financial leverage has a significant and negative effect on the practice of the role of profit, profitability has an effect and is significant positive effect on income smoothing practices, dividend payout ratio has no effect on income smoothing practices in LQ 45 index companies on the Indonesia Stock Exchange in 2018-2020.
{"title":"The Effect of Company Size, Financial Leverage, Profitability, and Dividend Payout Ratio on Income Smoothing Practices","authors":"Sintia Dewi, Bayu Pratama","doi":"10.33476/jamer.v2i1.93","DOIUrl":"https://doi.org/10.33476/jamer.v2i1.93","url":null,"abstract":"This study aims to test whether company size, financial leverage, profitability, and dividend payout ratio affect earnings smoothing practices in LQ-45 index companies on the Indonesia Stock Exchange in 2018-2020. This research uses quantitative methods. The population in this study is the LQ-45 company index with a sample recruitment technique using purposive sampling. The selected samples were 19 companies through predetermined sample criteria. Hypothesis testing uses logistic regression analysis, and data is processed using E-Views 10 software. The results of this study indicate that company size has a significant positive effect on the practice of the role of profit, financial leverage has a significant and negative effect on the practice of the role of profit, profitability has an effect and is significant positive effect on income smoothing practices, dividend payout ratio has no effect on income smoothing practices in LQ 45 index companies on the Indonesia Stock Exchange in 2018-2020.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133108209","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}
Vinny Larasati, Hesty Juni Tambuati Subing, A. Mansur
The purpose of this study is to determine the effect of company performance on stock returns in the consumer goods sector for the period (2016-2020) and its review from an Islamic point of view. Company performance as proxied by variables ROA, CR, DER, TATO and PER. The research method used is quantitative research methods and uses secondary data. The sample used as many as 16 companies through purposive sampling method. The analytical method used is panel data regression analysis technique with a significant level of 5%. The results of this study indicate that: (1) Return on Assets (ROA) has a significant effect on stock returns (2) Current Ratio (CR) has no significant effect on stock returns (3) Debt To Equity Ratio (DER) has no significant effect on return stocks (4) Total Assets Turnover (TATO) has a significant effect on stock returns (5) Price Earnings Ratio (PER) has a significant effect on stock returns (6) ROA, CR, DER, TATO and PER simultaneously have a significant effect on stock returns.
{"title":"Influence Of Company Performance On Stock Return","authors":"Vinny Larasati, Hesty Juni Tambuati Subing, A. Mansur","doi":"10.33476/jamer.v2i1.77","DOIUrl":"https://doi.org/10.33476/jamer.v2i1.77","url":null,"abstract":"The purpose of this study is to determine the effect of company performance on stock returns in the consumer goods sector for the period (2016-2020) and its review from an Islamic point of view. Company performance as proxied by variables ROA, CR, DER, TATO and PER. The research method used is quantitative research methods and uses secondary data. The sample used as many as 16 companies through purposive sampling method. The analytical method used is panel data regression analysis technique with a significant level of 5%. The results of this study indicate that: (1) Return on Assets (ROA) has a significant effect on stock returns (2) Current Ratio (CR) has no significant effect on stock returns (3) Debt To Equity Ratio (DER) has no significant effect on return stocks (4) Total Assets Turnover (TATO) has a significant effect on stock returns (5) Price Earnings Ratio (PER) has a significant effect on stock returns (6) ROA, CR, DER, TATO and PER simultaneously have a significant effect on stock returns.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133749243","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}
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