Muhammad Rivandi - Academia.edu (original) (raw)
Papers by Muhammad Rivandi
Jurnal Pundi, May 13, 2024
The aim of this research is to determine the influence of capital structure, liquidity and profit... more The aim of this research is to determine the influence of capital structure, liquidity and profitability on company value in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The number of samples studied was 40 companies with 5 years of research. So the total data used was 200 research data. The research method used is panel data regression analysis test. The research uses hypothesis testing to develop research results on the influence of capital structure, liquidity and profitability on company value. The research results conclude that the capital structure variable has a positive and significant effect on company value. Every increase in capital structure variables will be able to increase company value significantly. The liquidity variable has a positive and significant effect on company value. Every increase in the liquidity variable will be able to increase company value significantly. The profitability variable does not have a significant effect on company value. Any increase in the profitability variable will not increase or decrease the company value significantly.
Co-Value, Dec 25, 2023
Profitabilitas ialah rasio yang melihatkan keahlian perusahaan dalam memperoleh provit ditaraf pe... more Profitabilitas ialah rasio yang melihatkan keahlian perusahaan dalam memperoleh provit ditaraf pemasaran, modal serta saham saham suatu periode. Profitabilitas berupa unsur utama guna menilaikan kesuksesan manager guna mengatur financial perusahaan. Target pengkajian ini guna mengamati dengan empiris dampak struktur modal dan likuiditas pada profitabilitas disektor perdagangan, jasa dan investasi yang dipilih memakai teknik purposive sampling serta 32 perusahaan dengan periode 5 tahun. Guna analisanya memakai regresi data panel. Perolehan pengkajian melihatkan bila struktur modal berdampak signifikan & positif pada profitabilitas dan likuiditas tidak berdampak pada profitabilitas.
JURNAL PUNDI
Capital structure describes the company's permanent financing consisting of long-term debt an... more Capital structure describes the company's permanent financing consisting of long-term debt and own capital. The purpose of this study is to obtain empirical evidence regarding the effect of liquidity and profitability on capital structure. The study population is all banking companies listed on the Indonesia Stock Exchange. The sample in this study was 37 banking companies selected using the purposive sampling method with 3 years of observation, namely 2016-2018. The analytical method used is the panel regression method. Based on the hypothesis the results of the study indicate that liquidity has a negative effect on capital structure, and profitability has a positive and significant effect on capital structure. Keywords: liquidity and profitability, capital structure
JURNAL PUNDI
The purpose of investment done by investors in the capital market is to get return of said invest... more The purpose of investment done by investors in the capital market is to get return of said investment. Expectations of investors in investing is to obtain dividend payout ratio. dividend payout ratio can be determined by analyzing the company's financial performance which is proxied by Current Ratio, Return on Assets, and Company Growth. Dividend policy is an established guide for the firm to determine the amount of money it will pay out as dividends to investors. The size of the dividend to be distributed by the company to investors depends on the dividend policy of each company. This study aims to find out the effect of liquidity, profitability, and company’s growth on dividend policy. The sample of this research is LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020 which were selected using the purposive sampling method. The data analysis method used in this study is a panel data regression model. Based on the results of hypothesis testing, t...
Owner
Loans are loans or bills agreed between parties. This study aims to determine the effect of third... more Loans are loans or bills agreed between parties. This study aims to determine the effect of third party funds and financial performance on gifts to banking companies on the Indonesia Stock Exchange. Source of data used in this study is secondary data in the formof annual reports. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in the 2017 -2021 period that were selected using purposive sampling techniques. The number of samples used in the study were 11 companies. The analytical method used is multiple regression analysis. Based on the test results it was found that Third Party Funds (DPK) had a positive and significant effect on lending to banking companies on the Indonesia Stock Exchange, while the Capital Adequacy Ratio (CAR) and Non Performing Laon (NPL) had no effect on lending to banking companies in Indonesia stock exchange.
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Profit Growth is the change in the growth rate of revenue generated by a company. Profit growth i... more Profit Growth is the change in the growth rate of revenue generated by a company. Profit growth is basically to recognize how much progress the company's achievements have achieved in a certain period of time. This study aims to find out and analyze how much influence Return On Assets (ROA) and Company Size have. The population in this study were consumer goods companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2021 which were selected using the purposive sampling method and obtained 29 consumer goods companies over a period of 4 years so that 116 samples were observed. The data analysis method used in this study is the panel data regression method. Based on the results of hypothesis testing, that Return On Assets (ROA) has a positive effect on profit growth and firm size has a negative effect on profit growth.
Jurnal Kajian Akuntansi dan Auditing
Profitability is an important element to assess the success of management in managing the company... more Profitability is an important element to assess the success of management in managing the company's fundamental financial performance. The purpose of this study is to see whether receivables turnover and sales growth have an effect on profitability. The population in this study is a Manufacturing Company in the Food and Beverage Sub-Sector. Company sample 11 companies selected by using purposive sampling method. Research method using panel regression. Based on the results of the study that accounts receivable turnover has a positive and significant effect on profitability and sales growth has no effect on profitability at the Food and Beverage Sub-Sector Manufacturing Company.
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
The company when carrying out its business activities depends on the company’s capital or funds,... more The company when carrying out its business activities depends on the company’s capital or funds, if there is no capital or funds, the industry must try to find investors or third-party funds(DPK). The investor is any person or other entities that pledges funds with the intention of obtaining financial recovery, third party funds (DPK) are modes that come from the public or customer consisting of demand deposits, savings, and time deposits. Companies are expected to be careful when considering the company’s profits and losses because it can be a failure of the company to pay off debt and will be threatened with liquidity. Liquidity shows the company’s performance to pay off short-term financial responsibilities on time. The company’s liquidity is determined by the high current assets, namely assets that can be converted into cash which includes cash, marketable securities, receivables and inventories. This study aims to examine the effect of cash turnover, accounts receivable turnov...
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
The stock price is a factor that is very useful for a company and is something that must be kept ... more The stock price is a factor that is very useful for a company and is something that must be kept in mind for an investor. The stock price can arise from the level of supply and demand for a stock. This study aims to determine and analyze the effect of EPS, ROA, and ROE variables partially on stock prices, as well as to determine which variables have the most dominant influence on stock prices in insurance companies. The data processed is secondary data from the annual reports of 11 insurance companies listed on the IDX in 2015-2019 were taken through purposive sampling. The method used in this research is the panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: Earning Per Share has a positive effect on stock prices, Return on Asset and Return on equity has no effect on stock prices
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Integrity of financial statements is the presentation of financial statements correctly and hones... more Integrity of financial statements is the presentation of financial statements correctly and honestly without anything being hidden. In order for information to be useful, financial statements must also be reliable, information is said to be reliable if the information is not misleading, so that users of financial statements are not wrong in making decisions.The purpose of this study was to determine the effect of institutional ownership and company size on the integrity of financial statements in property and real estate companies listed on the Indonesian stock exchange in 2018-2020.The method used in this research is quantitative. Sampling in this study using purposive sampling and obtained 55 companies. The analysis technique in this research is panel data regression.Based on the results of the study, all independent variables have a simultaneous effect on the integrity of financial statements. Partially, institutional ownership has no effect on the integrity of financial statemen...
Shafin: Sharia Finance and Accounting Journal, 2022
Return saham merupakan keuntungan yang diperoleh dari kepemilikan saham investor atas investasi y... more Return saham merupakan keuntungan yang diperoleh dari kepemilikan saham investor atas investasi yang dilakukan. Tujuan dalam penelitian ini yaitu untuk mengetahui pengaruh arus kas operasi terhadap return saham perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2018-2020.Populasi penelitian adalah semua perusahaan LQ45 yang terdaftar di BEI. Sampel dalam penelitian ini sebanyak 23 perusahaan yang dipilih dengan metode purposive sampling. Metode analisis yang digunakan adalah metode regresi panel. Berdasarkan hipotesis hasil penelitian menunjukkan bahwa arus kas operasi tidak berpengaruh terhadap return saham dan laba akuntansi berpengaruh positif dan signifikan terhadap return saham
Owner, 2021
Probability is the ability of a Company to generate profits for a certain period. Profitability s... more Probability is the ability of a Company to generate profits for a certain period. Profitability shows the ratio of profit to assets or capital that creates profit. Bank Indonesia prioritizes the profitability of a bank which is measured by assets whose funds mostly come from public savings funds so that ROA is considered more representative in measuring banking profitability. This study aims to examine The effect of the Financing to Deposit ratio, Capital Adequacy Ratio, and Non-Performing Financing on profitability. The population of this study is all Islamic commercial banking companies in Indonesia from 2017 to 2019, with the selection of a sample of companies using purposive sampling, so that the number of samples that match the criteria are eleven companies. The data analysis method used in this study is a panel regression model. Based on the results of hypothesis testing, that the Financing to Deposit Ratio and Non-Performing Financing has no effect on profitability, while the...
Owner, 2021
Corporate Social Responsibility is one of the social programs raised by the company in order to b... more Corporate Social Responsibility is one of the social programs raised by the company in order to build good techniques for the wider community, namely in the form of social activities that are very helpful for the wider community in facing the realities that occur today and provide convenience for what they need. CSR is used as a component of the company's business assessment. This study aims to determine and analyze the effect of company size, profitability and audit committee variables partially on CSR disclosure, as well as to determine which variable has the most dominant influence on CSR disclosure in food and beverage sub-sector manufacturing companies. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indi...
Management of natural resources and environment who is not responsible the main issues disclosure... more Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility . This study aims to determine the influence of leverage and profitability on the disclosure of corporate social responsibility. The company sampled 42 high profile companies selected using purposive sampling techniques. The hypothesis testing process is done using panel regression. Based on the test results found that leverage is insignificant to CSR disclosure, while profitability has a significant positive influence on CSR disclosure. High profile Company is a company that has a high level of sensitivity to the environment. The company's operational activities are high profile potential and directly related to the environment. It is expected that for High Profile Company management in order to maintain and improve the company's performance, the greater the financial performance will increase CSR disclosure. Cara Mengutip: Rivandi, M., Dewi, ...
This study aims to determine the effect of leverage and profitability on disclosure of corporate ... more This study aims to determine the effect of leverage and profitability on disclosure of corporate social responsibility. The data is the secondary data in the form of annual reports. The population is all sectors of high profile company that is listed on the Indonesia Stock Exchange (IDX) in 2013-2017 periods and sample collection technique which are listed in by using purposive sampling, the sample is selecting samples based on certain criteria by the researcher. The samples are 42 companies. The process of hypothesis testing is done using a panel regression were processed using Eviews. Based on the test results it was found that leverage does not significantly toward the disclosure of corporate social responsibility, while profitability have a positif significant effect toward disclosure of corporate social responsibility
The effectiveness of cash flow is effective cash management requiring a control to protect cash f... more The effectiveness of cash flow is effective cash management requiring a control to protect cash from losses due to theft or fraud. The purpose of the study was to determine the effect of debt management on the effectiveness of cash flows at PT. Satria lestari Multi. The object in this study is PT. Satria lestari Multi. The number of samples in this study were 48 samples starting from January 2014 to December 2017. The statistical test used was using a simple linear regression test. Based on the partial t test with a significance value of 0,000 <alpha 0.05 it can be concluded that debt management has a positive and significant effect on the effectiveness of cash flows.
Jurnal Benefita, 2017
Initial public offerings (IPO) are a strategy that can be implemented in meeting the needs of cor... more Initial public offerings (IPO) are a strategy that can be implemented in meeting the needs of corporate fund. This study aims to examine the effect of Current Ratio, Debt Equity Ratio and Return On Equity on the initial Return. The samples of this study are thirty-three companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple linear regression model. Based on the hypothesis tested proves that the Current Ratio, and Debt Equity Ratio significantly no effect on Initial Return, meanwhile Return On Equity have had The positive significant effect on Initial ReturnInitial public offerings (IPO) merupakan strategi yang dapat diimplementasikan dalam memenuhi kebutuhan dana. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Debt Equity Ratio dan Return On Equity terhadap Initial Return. Sampel dalam penelitian ini adalah 33 perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunak...
Jurnal Ilmiah Pendidikan Scholastic, 2021
The stock price interpreted as the price formed from the interaction between the seller and the b... more The stock price interpreted as the price formed from the interaction between the seller and the buyer of shares which is motivated by the expectation of company profits. This study aims to determine and analyze the effect of asset structure and profitability on stock prices. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: asset structure and profitability have a positive effect on stock prices
Akuntabilitas, 2020
Corporate Social Responsibility (CSR) is an important element for the company's success and c... more Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study obtained empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population are all high profile companies listed on the IDX. The sample in this study were 42 companies selected by the purposive sampling method. The analysis method used the panel regression method. Based on the hypothesis the results of the study shown that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effectonCSR disclosure
JURNAL PUNDI, 2018
The achievement of a value of the firm may effect positive impact, both internal and external'... more The achievement of a value of the firm may effect positive impact, both internal and external's company (Debby, Mukhtaruddin, Yuniarti, Saputra, & Abukosim, 2014).This study aims to examine the effect of intellectual capital, financial performance, and managerial ownership on the firm value. The samples of this study are 30 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is Multiple regression models. The result this study tested that intellectual capital disclosure have t statistics the biggest than t table (4,137 ≥ 1,652), leverage has t statistic the smallest than t table (-0,621 ≤ - 1,652), profitability has t statistic the biggest than t table (2,348 ≤ 1,652) and managerial ownership has t statistic the biggest than t table (2,157 ≥ 1,652). Base on hypothesis tested that the Intellectual Capital Disclosure, Profitability, and Managerial Ownership variable has Positive a significant effect on the Firm Valu...
Jurnal Pundi, May 13, 2024
The aim of this research is to determine the influence of capital structure, liquidity and profit... more The aim of this research is to determine the influence of capital structure, liquidity and profitability on company value in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The number of samples studied was 40 companies with 5 years of research. So the total data used was 200 research data. The research method used is panel data regression analysis test. The research uses hypothesis testing to develop research results on the influence of capital structure, liquidity and profitability on company value. The research results conclude that the capital structure variable has a positive and significant effect on company value. Every increase in capital structure variables will be able to increase company value significantly. The liquidity variable has a positive and significant effect on company value. Every increase in the liquidity variable will be able to increase company value significantly. The profitability variable does not have a significant effect on company value. Any increase in the profitability variable will not increase or decrease the company value significantly.
Co-Value, Dec 25, 2023
Profitabilitas ialah rasio yang melihatkan keahlian perusahaan dalam memperoleh provit ditaraf pe... more Profitabilitas ialah rasio yang melihatkan keahlian perusahaan dalam memperoleh provit ditaraf pemasaran, modal serta saham saham suatu periode. Profitabilitas berupa unsur utama guna menilaikan kesuksesan manager guna mengatur financial perusahaan. Target pengkajian ini guna mengamati dengan empiris dampak struktur modal dan likuiditas pada profitabilitas disektor perdagangan, jasa dan investasi yang dipilih memakai teknik purposive sampling serta 32 perusahaan dengan periode 5 tahun. Guna analisanya memakai regresi data panel. Perolehan pengkajian melihatkan bila struktur modal berdampak signifikan & positif pada profitabilitas dan likuiditas tidak berdampak pada profitabilitas.
JURNAL PUNDI
Capital structure describes the company's permanent financing consisting of long-term debt an... more Capital structure describes the company's permanent financing consisting of long-term debt and own capital. The purpose of this study is to obtain empirical evidence regarding the effect of liquidity and profitability on capital structure. The study population is all banking companies listed on the Indonesia Stock Exchange. The sample in this study was 37 banking companies selected using the purposive sampling method with 3 years of observation, namely 2016-2018. The analytical method used is the panel regression method. Based on the hypothesis the results of the study indicate that liquidity has a negative effect on capital structure, and profitability has a positive and significant effect on capital structure. Keywords: liquidity and profitability, capital structure
JURNAL PUNDI
The purpose of investment done by investors in the capital market is to get return of said invest... more The purpose of investment done by investors in the capital market is to get return of said investment. Expectations of investors in investing is to obtain dividend payout ratio. dividend payout ratio can be determined by analyzing the company's financial performance which is proxied by Current Ratio, Return on Assets, and Company Growth. Dividend policy is an established guide for the firm to determine the amount of money it will pay out as dividends to investors. The size of the dividend to be distributed by the company to investors depends on the dividend policy of each company. This study aims to find out the effect of liquidity, profitability, and company’s growth on dividend policy. The sample of this research is LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020 which were selected using the purposive sampling method. The data analysis method used in this study is a panel data regression model. Based on the results of hypothesis testing, t...
Owner
Loans are loans or bills agreed between parties. This study aims to determine the effect of third... more Loans are loans or bills agreed between parties. This study aims to determine the effect of third party funds and financial performance on gifts to banking companies on the Indonesia Stock Exchange. Source of data used in this study is secondary data in the formof annual reports. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in the 2017 -2021 period that were selected using purposive sampling techniques. The number of samples used in the study were 11 companies. The analytical method used is multiple regression analysis. Based on the test results it was found that Third Party Funds (DPK) had a positive and significant effect on lending to banking companies on the Indonesia Stock Exchange, while the Capital Adequacy Ratio (CAR) and Non Performing Laon (NPL) had no effect on lending to banking companies in Indonesia stock exchange.
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Profit Growth is the change in the growth rate of revenue generated by a company. Profit growth i... more Profit Growth is the change in the growth rate of revenue generated by a company. Profit growth is basically to recognize how much progress the company's achievements have achieved in a certain period of time. This study aims to find out and analyze how much influence Return On Assets (ROA) and Company Size have. The population in this study were consumer goods companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2021 which were selected using the purposive sampling method and obtained 29 consumer goods companies over a period of 4 years so that 116 samples were observed. The data analysis method used in this study is the panel data regression method. Based on the results of hypothesis testing, that Return On Assets (ROA) has a positive effect on profit growth and firm size has a negative effect on profit growth.
Jurnal Kajian Akuntansi dan Auditing
Profitability is an important element to assess the success of management in managing the company... more Profitability is an important element to assess the success of management in managing the company's fundamental financial performance. The purpose of this study is to see whether receivables turnover and sales growth have an effect on profitability. The population in this study is a Manufacturing Company in the Food and Beverage Sub-Sector. Company sample 11 companies selected by using purposive sampling method. Research method using panel regression. Based on the results of the study that accounts receivable turnover has a positive and significant effect on profitability and sales growth has no effect on profitability at the Food and Beverage Sub-Sector Manufacturing Company.
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
The company when carrying out its business activities depends on the company’s capital or funds,... more The company when carrying out its business activities depends on the company’s capital or funds, if there is no capital or funds, the industry must try to find investors or third-party funds(DPK). The investor is any person or other entities that pledges funds with the intention of obtaining financial recovery, third party funds (DPK) are modes that come from the public or customer consisting of demand deposits, savings, and time deposits. Companies are expected to be careful when considering the company’s profits and losses because it can be a failure of the company to pay off debt and will be threatened with liquidity. Liquidity shows the company’s performance to pay off short-term financial responsibilities on time. The company’s liquidity is determined by the high current assets, namely assets that can be converted into cash which includes cash, marketable securities, receivables and inventories. This study aims to examine the effect of cash turnover, accounts receivable turnov...
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
The stock price is a factor that is very useful for a company and is something that must be kept ... more The stock price is a factor that is very useful for a company and is something that must be kept in mind for an investor. The stock price can arise from the level of supply and demand for a stock. This study aims to determine and analyze the effect of EPS, ROA, and ROE variables partially on stock prices, as well as to determine which variables have the most dominant influence on stock prices in insurance companies. The data processed is secondary data from the annual reports of 11 insurance companies listed on the IDX in 2015-2019 were taken through purposive sampling. The method used in this research is the panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: Earning Per Share has a positive effect on stock prices, Return on Asset and Return on equity has no effect on stock prices
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Integrity of financial statements is the presentation of financial statements correctly and hones... more Integrity of financial statements is the presentation of financial statements correctly and honestly without anything being hidden. In order for information to be useful, financial statements must also be reliable, information is said to be reliable if the information is not misleading, so that users of financial statements are not wrong in making decisions.The purpose of this study was to determine the effect of institutional ownership and company size on the integrity of financial statements in property and real estate companies listed on the Indonesian stock exchange in 2018-2020.The method used in this research is quantitative. Sampling in this study using purposive sampling and obtained 55 companies. The analysis technique in this research is panel data regression.Based on the results of the study, all independent variables have a simultaneous effect on the integrity of financial statements. Partially, institutional ownership has no effect on the integrity of financial statemen...
Shafin: Sharia Finance and Accounting Journal, 2022
Return saham merupakan keuntungan yang diperoleh dari kepemilikan saham investor atas investasi y... more Return saham merupakan keuntungan yang diperoleh dari kepemilikan saham investor atas investasi yang dilakukan. Tujuan dalam penelitian ini yaitu untuk mengetahui pengaruh arus kas operasi terhadap return saham perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2018-2020.Populasi penelitian adalah semua perusahaan LQ45 yang terdaftar di BEI. Sampel dalam penelitian ini sebanyak 23 perusahaan yang dipilih dengan metode purposive sampling. Metode analisis yang digunakan adalah metode regresi panel. Berdasarkan hipotesis hasil penelitian menunjukkan bahwa arus kas operasi tidak berpengaruh terhadap return saham dan laba akuntansi berpengaruh positif dan signifikan terhadap return saham
Owner, 2021
Probability is the ability of a Company to generate profits for a certain period. Profitability s... more Probability is the ability of a Company to generate profits for a certain period. Profitability shows the ratio of profit to assets or capital that creates profit. Bank Indonesia prioritizes the profitability of a bank which is measured by assets whose funds mostly come from public savings funds so that ROA is considered more representative in measuring banking profitability. This study aims to examine The effect of the Financing to Deposit ratio, Capital Adequacy Ratio, and Non-Performing Financing on profitability. The population of this study is all Islamic commercial banking companies in Indonesia from 2017 to 2019, with the selection of a sample of companies using purposive sampling, so that the number of samples that match the criteria are eleven companies. The data analysis method used in this study is a panel regression model. Based on the results of hypothesis testing, that the Financing to Deposit Ratio and Non-Performing Financing has no effect on profitability, while the...
Owner, 2021
Corporate Social Responsibility is one of the social programs raised by the company in order to b... more Corporate Social Responsibility is one of the social programs raised by the company in order to build good techniques for the wider community, namely in the form of social activities that are very helpful for the wider community in facing the realities that occur today and provide convenience for what they need. CSR is used as a component of the company's business assessment. This study aims to determine and analyze the effect of company size, profitability and audit committee variables partially on CSR disclosure, as well as to determine which variable has the most dominant influence on CSR disclosure in food and beverage sub-sector manufacturing companies. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indi...
Management of natural resources and environment who is not responsible the main issues disclosure... more Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility . This study aims to determine the influence of leverage and profitability on the disclosure of corporate social responsibility. The company sampled 42 high profile companies selected using purposive sampling techniques. The hypothesis testing process is done using panel regression. Based on the test results found that leverage is insignificant to CSR disclosure, while profitability has a significant positive influence on CSR disclosure. High profile Company is a company that has a high level of sensitivity to the environment. The company's operational activities are high profile potential and directly related to the environment. It is expected that for High Profile Company management in order to maintain and improve the company's performance, the greater the financial performance will increase CSR disclosure. Cara Mengutip: Rivandi, M., Dewi, ...
This study aims to determine the effect of leverage and profitability on disclosure of corporate ... more This study aims to determine the effect of leverage and profitability on disclosure of corporate social responsibility. The data is the secondary data in the form of annual reports. The population is all sectors of high profile company that is listed on the Indonesia Stock Exchange (IDX) in 2013-2017 periods and sample collection technique which are listed in by using purposive sampling, the sample is selecting samples based on certain criteria by the researcher. The samples are 42 companies. The process of hypothesis testing is done using a panel regression were processed using Eviews. Based on the test results it was found that leverage does not significantly toward the disclosure of corporate social responsibility, while profitability have a positif significant effect toward disclosure of corporate social responsibility
The effectiveness of cash flow is effective cash management requiring a control to protect cash f... more The effectiveness of cash flow is effective cash management requiring a control to protect cash from losses due to theft or fraud. The purpose of the study was to determine the effect of debt management on the effectiveness of cash flows at PT. Satria lestari Multi. The object in this study is PT. Satria lestari Multi. The number of samples in this study were 48 samples starting from January 2014 to December 2017. The statistical test used was using a simple linear regression test. Based on the partial t test with a significance value of 0,000 <alpha 0.05 it can be concluded that debt management has a positive and significant effect on the effectiveness of cash flows.
Jurnal Benefita, 2017
Initial public offerings (IPO) are a strategy that can be implemented in meeting the needs of cor... more Initial public offerings (IPO) are a strategy that can be implemented in meeting the needs of corporate fund. This study aims to examine the effect of Current Ratio, Debt Equity Ratio and Return On Equity on the initial Return. The samples of this study are thirty-three companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple linear regression model. Based on the hypothesis tested proves that the Current Ratio, and Debt Equity Ratio significantly no effect on Initial Return, meanwhile Return On Equity have had The positive significant effect on Initial ReturnInitial public offerings (IPO) merupakan strategi yang dapat diimplementasikan dalam memenuhi kebutuhan dana. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Debt Equity Ratio dan Return On Equity terhadap Initial Return. Sampel dalam penelitian ini adalah 33 perusahaan yang terdaftar di Bursa Efek Indonesia yang dipilih dengan menggunak...
Jurnal Ilmiah Pendidikan Scholastic, 2021
The stock price interpreted as the price formed from the interaction between the seller and the b... more The stock price interpreted as the price formed from the interaction between the seller and the buyer of shares which is motivated by the expectation of company profits. This study aims to determine and analyze the effect of asset structure and profitability on stock prices. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: asset structure and profitability have a positive effect on stock prices
Akuntabilitas, 2020
Corporate Social Responsibility (CSR) is an important element for the company's success and c... more Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study obtained empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population are all high profile companies listed on the IDX. The sample in this study were 42 companies selected by the purposive sampling method. The analysis method used the panel regression method. Based on the hypothesis the results of the study shown that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effectonCSR disclosure
JURNAL PUNDI, 2018
The achievement of a value of the firm may effect positive impact, both internal and external'... more The achievement of a value of the firm may effect positive impact, both internal and external's company (Debby, Mukhtaruddin, Yuniarti, Saputra, & Abukosim, 2014).This study aims to examine the effect of intellectual capital, financial performance, and managerial ownership on the firm value. The samples of this study are 30 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is Multiple regression models. The result this study tested that intellectual capital disclosure have t statistics the biggest than t table (4,137 ≥ 1,652), leverage has t statistic the smallest than t table (-0,621 ≤ - 1,652), profitability has t statistic the biggest than t table (2,348 ≤ 1,652) and managerial ownership has t statistic the biggest than t table (2,157 ≥ 1,652). Base on hypothesis tested that the Intellectual Capital Disclosure, Profitability, and Managerial Ownership variable has Positive a significant effect on the Firm Valu...