International Journal of Public Budgeting, Accounting and Finance (IJPBAF)
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ANALYSIS OF THE FACTORS AFFECTING COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES IN NON FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2015-2017 PERIOD
Get PDFThis study aims to analyse institutional ownership, independent commissioners, firm size, and leverage that affect firm value with profitability as an intervening variable in non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017. The population in this study amounted to 475 companies using purposive sampling method obtained a sample of 187 companies. The data testing method used is multiple linear regression analysis and path analysis. The results of the first hypothesis study show that simultaneously, all independent variables have a significant effect on profitability. The results of the second hypothesis study show that simultaneously, all independent variables have a significant effect on firm value. Partially, institutional ownership variables and firm size have a significant positive effect on profitability, leverage has a significant negative effect on profitability. Partially, the variables of profitability, institutional ownership, and firm size have a significant positive effect on firm value, while independent commissioners and leverage have no effect on firm value. Profitability is only able to mediate the effect of firm size on firm value in non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017
EFFECT OF CAPITAL STRUCTURE, COMPANY GROWTH AND PROFITABILITY OF CORPORATE VALUES IN COAL MINING SUBSECTOR COMPANIES
Get PDFThe objective of this research is to find out and analyse the influence of capital structure, company growth, and profitability partially and simultaneously on the value of the company in coal mining companies listed on the Indonesia Stock Exchange (IDX). The population of this research is 21 coal mining companies listed on the Indonesia Stock Exchange (IDX) with 2013 to 2017. Observation years were selected using the purposive sampling method. Data is processed using panel data regression statistical test methods. The results of this study prove that the capital structure and profitability partially influence the value of the company in coal mining companies listed on the Indonesia Stock Exchange. While the growth of the company does not affect the value of the company in coal mining companies listed on the Indonesia Stock Exchange. The simultaneous capital structure, company growth and profitability simultaneously influence the value of the company in coal mining companies listed on the Indonesia Stock Exchange
THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE AND PROFITABILITY ON PROFIT MANAGEMENT IN REGISTERED MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE
Get PDFThe objective of the research was to analyse the influence of Good Corporate Governance, Leverage, and Profitability on Earning Management in the Manufacture Companies listed in the Indonesia Stock Exchange. The research used explanatory research method. The population was 144 manufacture companies with total observation of 318, and 106 of them were used as the samples, taken by using proportional random sampling technique. The data were gathered by conducting documentary study and analysed by using panel data regression analysis. The result of the research showed that, simultaneously, Good Corporate Governance, Leverage, and Profitability had the influence on Earning Management. Partially, Good Corporate Governance and Leverage did not have any influence on Earning Management, while Profitability had the influence on Earning Management
THE EFFECT OF EMOTIONAL LEARNING AND INTELLIGENCE MODELS ON ACCOUNTING UNDERSTANDING (EXPERIMENTAL STUDY ON MEDAN VOCATIONAL SCHOOL (SMK) 1 STUDENT)
Get PDFThe research objective was to examine (1) differences in accounting understanding between students taught using the problem based learning (PBL) learning model compared with students taught using direct instruction (DI) learning models, (2) differences in accounting understanding between students who have high emotional intelligence with students who have low emotional intelligence, (3) the influence of interactions between learning models and emotional intelligence on understanding accounting. The research location is in SMK Negeri 1 Medan. The study population was all students of class 10 (X) - SMK accounting for the year 2018/2019 consisting of 144 students. Sampling uses cluster random sampling, so the study sample is 61 students. This type of research is quasi-experimental with a 2 X factorial research design 2. The collection of research data using questionnaires and learning outcomes tests. The data analysis technique uses two-way ANOVA. The results showed that (1) there was a significant difference in the understanding of accounting between students taught using the problem based learning (PBL) learning model compared with students taught using the direct instruction learning model (DI). (2) There is a significant difference in the understanding of accounting between students who have high emotional intelligence and students who have low emotional intelligence. (3) There is an influence of the interaction between the learning model and emotional intelligence on the understanding of accounting
ANALYSIS OF THE EFFECT OF FIRM SIZE, CAPITAL STRUCTURE, FIRM GROWTH AND FINANCIAL PERFORMANCE ON FIRM VALUE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Get PDFThe objectives of this study is to analyse the effect of Firm Size, Capital Structure, Firm Growth and Financial Performance simultaneously and partially influence the Firm Value on Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 Period. The type of research is causal associative research which is useful for analysing the causal relationship between one variable with other variables using quantitative data types. This study used secondary data which obtained from IDX and from other official site sources. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange for the period 2014-2017 which informs the phased financial statements contained in the firm's annual report. The total population in this study amounted to 147 companies, with a sample of 53 companies using purposive sampling method, the number of observations was 212 observation units. The data collection method used is documentation technique. The method of data analysis in this study is multiple linear regression and path analysis with the help of Statistical Product and Service Solutions (SPSS) software. The results showed that the size of the firm has a positive and significant effect on firm value, capital structure has a positive and significant effect on firm value, financial performance has a positive and significant effect on firm value while firm growth has a negative and significant effect on firm value
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH CAPITAL STRUCTURE AS A MODERATING VARIABLE (EMPIRICAL STUDY OF REGISTERED MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE IN 2016-2018)
Get PDFThis study aims to examine and analyse the effect of good corporate governance with indicators consisting of managerial ownership, institutional ownership, board of commissioners, board of directors, and audit committee, and firm size simultaneously affecting the financial performance of manufacturing companies listed on the Indonesia Stock Exchange and also to test and analyse whether the ability of capital structure can moderate the relationship between variables of good corporate governance with indicators consisting of managerial ownership, institutional ownership, board of commissioners, board of directors, and audit committee, and firm size in manufacturing companies registered in Indonesia Stock Exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. From 132 companies as population, 20 samples were taken as determined by purpose sampling method. The results of hypothesis testing indicate that managerial ownership, institutional ownership, board of commissioners, board of directors, audit committee, and firm size together or simultaneously have a significant effect on financial performance. The results of the moderating test with the interaction test show that the capital structure is significant in moderating the effect of institutional ownership on financial performance and the capital structure is not in moderating the relationship between managerial ownership variables, the board of commissioners, the board of directors, and the audit committee, and firm size on financial performance
THE FACTORS AFFECTING THE OCCURRATION OF FRAUD IN PHARMACEUTICAL COMPANIES IN NORTH SUMATERA
Get PDFThe purpose of this study aims to determine and analyse the effect of Pressure, Opportunity, Rationalization, Capability, Greed and Exposure both simultaneously and partially on Fraud on pharmaceutical companies in North Sumatra. The study population is 154 employees of pharmaceutical companies. The sample was selected using a purposive sampling method that produced 61 employees as sample respondents. Data analysis methods in this study are descriptive statistics, multiple regression analysis (Multiple Regression Analysis), and to find out the regression coefficients using the Ordinary Least Square (OLS) method, classical assumption test, hypothesis testing. The data of this study were processed using the Statistical Package for Social Science (SPSS) program 21. The results of this study indicate that Pressure has a positive and significant impact on Fraud, Opportunity has a positive and significant effect on Fraud, Rationalization has a positive and significant effect on Fraud, Capability has a positive and significant effect on Fraud, Greed has a negative and insignificant effect on Fraud, and Exposure has a positive effect and not significant to Fraud on pharmaceutical companies in North Sumatra
THE EFFECT OF IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL SUPERVISION, AND REWARD ON EMPLOYEE PERFORMANCE WITH WORK MOTIVATION AS MODERATING VARIABLES IN SERDANG BEDAGAI DISTRICT
Get PDFThe purpose of this study was to analyze the effect of Accounting Information Systems, Internal Control and Reward on employee performance with motivation to work as a moderating variable in Serdang Bedagai Regency. This type of research is causal research. The population in this study were 93 people, consisting of the Head of Office, Secretary of the Head of Office and Head of Finance. The method of determining the sample with the census method, so that the entire population is used as a research sample. The data in this study are primary data and data collection techniques using a questionnaire. Hypothesis testing uses the Structural Equation Model (SEM) with the help of the Partial Least Square (PLS) program. The results of this study prove that accounting information systems, internal controls and rewards have a positive effect on employee performance in Sergai Regency. Motivation to work as a moderating variable cannot moderate the effect of the accounting information system, internal supervision and rewards on employee performance in Serdang Bedagai District
THE EFFECT OF TAX EXAMINATION, TAX ADMINISTRATION SANCTIONS, UNDERSTANDING TAXATION, AND TAX EMPLOYMENT (TAX AMNESTY) ON COMPULSORY TAX COMPLIANCE PERSONAL AT KPP PRATAMA MEDAN POLONIA
Get PDFThis study aims to determine the effect of Tax Examination, Tax Administration Sanctions, Understanding of Taxation, and Tax Amnesty on Individual taxpayer compliance in Medan Polonia KPP. This type of research uses associative research that is clausable, namely research that identifies causal relationships between various variables. The data used in this study are primary data in the form of closed questionnaire data. In a closed questionnaire the respondent must choose the answer provided from the questions asked. The sampling used in this study is by nonproability sampling, namely incendental sampling, obtained 100 samples from 165,852 populations. The method of data analysis in this study is Multiple Regression Analysis, then processed using the Statistical Package For Social Science (SPSS) program. The variables used are the dependent variable and the independent variable. The dependent variable in this study is "tax compliance". The independent variables in this study are "tax audits, tax administration sanctions, understanding of taxation, and tax amnesty". Testing the hypothesis in this study uses the coefficient of determination, F test and t test. The results of this study indicate that simultaneously variable tax audit, understanding of taxation, tax administration sanctions and tax amnesty have a positive and significant effect on individual taxpayer compliance. Partial testing that the tax audit variable and understanding of taxation have a significant positive effect on taxpayer compliance, whereas tax administration sanctions and tax amnesty have a positive and insignificant effect on individual taxpayer compliance at Medan Polonia KP
ANALYSIS OF FACTORS AFFECTING EARNINGS MANAGEMENT WITH PROFITABILITY AS MODERATING VARIABLES ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
Get PDFThis study aims to analyze the factors that influence earnings management with profitability as a moderating variable. The factors analyzed were information asymmetry, leverage,firm size, institutional ownership , and managerial ownership. This type of research is causal associative. The study population was 50 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. The sampling method is a census, so the number of samples used is 200 observation data . Hypothesis testing is done using multiple linear regression analysis and residual test. The results showed partially information asymmetry, institutional ownership and managerial ownership had a positive and significant effect on earnings management, while the leverageand size of the company had a positive and not significant effect on earnings management. Simultaneously information asymmetry, leverage,firm size, institutional ownership and managerial ownership have a significant effect on earnings management. Profitability as a moderating variable cannot moderate the relationship between information asymmetry, leverage, firm size, institutional ownership and managerial ownership with earnings management