Pengaruh Investment Opportunity Set Terhadap Pengungkapan Sukarela Dengan Struktur Kepemilikan Sebagai Variabel Intervening Dan Atau Moderating Pada Perusahaan Manufaktur DI Indonesia (original) (raw)
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2015
Penelitian ini bertujuan untuk menganalisis dan menjelaskan pengaruh karakteristik perusahaan terhadap pengungkapan sukarela. Karakteristik perusahaan diwakili oleh lima variabel yaitu profitabilitas, likuiditas, leverage, ukuran perusahaan, dan ukuran Kantor Akuntan Publik (KAP). Tata kelola perusahaan dijadikan sebagai variabel moderasi karena dianggap mampu menjelaskan pengaruh karakteristik perusahaan terhadap pengungkapan sukarela. Sampel dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dan mengikuti survei IICG pada tahun 2008-2011. Berdasarkan kriteria tersebut, diperoleh sampel sebanyak 11 perusahaan. Teknik analisis data menggunakan regresi berganda dan regresi moderasi. Hasil penelitian menunjukkan bahwa tingkat leverage perusahaan berpengaruh negatif terhadap pengungkapan sukarela. Perusahaan dengan tingkat leverage tinggi melakukan pengungkapan sukarela yang lebih sedikit dibandingkan perusahaan dengan tingkat leverage yang rendah. Ukuran per...
Pengungkapan Sukarela Berdasarkan Karakteristik Perusahaan dan Kepemilikan Institusional
JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
This study analyses the effect's degree of firm characteristics and institutional ownership on voluntary disclosure. Firm characteristics in this study are measured based on size and leverage. This study's panel data are from financial reports of 23 companies in the consumer goods industry listed on the Indonesia Stock Exchange for the 2014 to 2018 reporting period. By using panel data regression analysis, this study finds that company size does not affect voluntary disclosure. On the other hand, leverage positively affects voluntary disclosure, while institutional ownership has a negative effect. This study implies that voluntary disclosure is more determined by the need to win the competition and rationalize investors regarding their leverage. The company's size does not determine the voluntary disclosure level. The government needs to encourage the companies to reveal more information for better market within the pandemic through the Financial Services Authority. On ...
2018
The purpose of this study is to analyze the effect arising from the ownership structure with a proxy manajerial ownership, institutional ownership, foreign ownership and characteristics of corporate governance by proxy size of the board of directors, and the size of the audit committee with the Investment Opportunity Set. Dependent variabel in this research is the Investment Opportunity Set measured by Market to Book Value of Asset (MBVA). Total sample in this study are 11 companies listed in Indonesia Stock Exchange during 2013-2016. The sampling method used is purposive sampling method with predetermined criteria. This study uses multiple reggresion analysis to examine the effect of the ownership structure and characteristic of the corporate governance on Investment Opportunity Set. The results of this study indicate that the manajerial ownership and size of the board of directors positively affects Investment Opportunity Set measured by Market to Book Value of Asset (MBVA). Forei...
2017
This research aims to determine the influence of ownership structure on firm value with the corporate social responsibility disclosure as an intervening variable. Factors tested in this study is the managerial ownership, institutional ownership and foreign ownership as an independent variable, while the firm value as the dependent variable and corporate social responsibility disclosure as an intervening variable. The study was conducted on issuers manufacturing in Indonesia Stock Exchange-listed in 2012-2014. The sample is determined by purposive sampling method, the criteria obtained 36 samples. Analysis technique used is the analysis of multiple regression with two steps using by SPSS version 17. The results showed that: ownership structure affect the disclosure of corporate social responsibility simultaneously; managerial ownership has not affect the CSR disclosure partially; institutional ownership has no effect on the CSR disclosure partially; foreign ownership has no effect on...
Jurnal Akuntansi, 2014
Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris sejauh mana pengaruh kebijakan deviden, resiko sistematis dan profitabilas terhadap Investment Opportunity Set. Populasi dalam penelitian ini adalah perusahaan manufaktur, yang terdaftar di Bursa Efek Indonesia pada tahun 2010-2012. Pemilihan sampel menggunakan metode purposive sampling sebanyak 33 perusahaan. Data penelitian ini diperoleh dari laporan keuangan. Jenis data yang digunakan adalah data sekunder dengan analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa: 1) kebijakan deviden berpengaruh signifikan negatif terhadap Investment Opportunity Set(H1 diterima). 2) resiko sistematis tidak berpengaruh positif terhadap Investment Opportunity Set (H2 ditolak). 3) profitabilitas berpengaruh signifikan positif terhadap Investment Opportunity Set (H3 diterima). Saran peneliti dalam penelitian ini yaitu 1. Penelitian selanjutnya agar dapat menggunakan utang, solvabilitas dan aktifitas sebagai variabel indepen yang mempengaruhi investment opportunity set semakin banyak variabel yang diteliti maka akan semakin nampak IOS pada perusahaan. 2. Penelitian selanjutnya agar meneliti lebih dari tiga tahun karena semakin lama meneliti maka semakin nampak keadaan perusahaan secara keseluruhannya.
2019
The purpose of this study was to determine and analyze the effect of financial ratio on investment at the maturity stage of the life cycle of manufacturing companies listed on the Indonesia Stock Exchange. This research is a type of associative research and the type data used quantitative data. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in the period from 2013 until 2017, totaling 131 companies. The sample in this study amounted to 50 companies. This study used a purposive sampling method. Data analysis method uses panel data regression analysis with a Random Effect Model approach. The F test results show that financial ratios at the maturity stage of the life cycle of manufacturing companies listed on the Indonesia Stock Exchange simultaneously have a positive and significant effect on the investment opportunity set. The partial test results, show that the current ratio has a negative and significant effect on the investment opportunity set, the debt to equity ratio has a positive and significant effect on the investment opportunity set, total asset turnover has a positive and not significant effect on the investment opportunity set, and return on assets has a positive and significant effect on the investment opportunity set. Based on testing the coefficient of determination (R 2) show that the value of Adjusted R Square of 0.132 means that the current ratio, debt to equity ratio, total asset turnover and return on assets affect the investment opportunity set by 13% and the remaining 87% can be explained by other factorwhich was not examined in this study.
2020
Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas dan Investment Opportunity Set terhadap Kebijakan Dividen pada perusahaan manufaktur yang terdaftar di BEI. Latar belakang masalah pada penelitian ini adalah naiknya tingkat pembayaran dividen perusahaan yang diikuti dengan penurunan profitabilitas dan meningkatnya investment opportunity set perusahaan. Populasi dalam penelitian ini adalah laporan keuangan tahunan perusahaan manufaktur yang terdaftar di BEI tahun 2014 s/d 2018 dan sampel yang digunakan adalah perusahaan yang membagikan dividennya selama tahun 2014 s/d 2018. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda di mana Profitabilitas yang diproksikan dengan return on equity dan Invesment Opportunity Set sebagai variabel independen dan kebijakan dividen yang diproksikan dengan dividend payout ratio sebagai variabel dependen. Hasil penelitian menunjukkan bahwa ...
2021
Moch. Nizzar Ghifari, Pengaruh Corporate Social Responsibility (CSR) Disclosure, Good Corporate Governance (GCG), Return On Assets (ROA), dan Leverage Terhadap Nilai Perusahaan Dengan Firm Size Sebagai Variabel Moderasi Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2020. Skripsi : Fakultas Ekonomi dan Bisnis Universitas Pancasakti Tegal 2021. Penelitian ini bertujuan untuk menganalisis pengaruh secara parsial, moderasi dan simultan dari variabel CSR, GCG, ROA, leverage, dan ukuran perusahaan terhadap nilai perusahaan. Hipotesis penelitian ini : (1) terdapat pengaruh CSR terhadap nilai perusahaan. (2) terdapat pengaruh GCG terhadap nilai perusahaan. (3) terdapat pengaruh ROA terhadap nilai perusahaan. (4) terdapat pengaruh leverage terhadap nilai perusahaan. (5) firm size memperkuat CSR, GCG, ROA, leverage terhadap nilai perusahaan. (6) terdapat pengaruh CSR, GCG, ROA, leverage secara simultan terhadap nilai perusahaan. Penelitian ini menggun...
Jurnal Ekonomi, 2018
The purpose of this research is to examine the influence of the factors that affect the earnings quality, namely managerial ownership, Leverage and Investment Opportunity Set (IOS) which using conservatisme as an moderating variabel. This research used samples from 120 manufacturing companies listed on Indonesia Stock Exchange, by using purposive sampling method which were published financial report among 2010-2014. The analysis method of this research used moderate regression analisys. The results of this research show that(1) there is significant effect of managerial ownership on the earnings quality (2) there is significant effect of Leverage on the earnings quality ,(3) there is not significant effect of IOS on the earnings quality, (4) there is significant effect of managerial ownership on the earnings quality through conservatism (5) there is significant effect of Leverage on the earnings quality through conservatisme (6) there is not significant effect of IOS on the earnings quality through conservatisme