scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, KINERJA, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF

PARAMETER ◽  
2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Suroyo
Keyword(s):  
Data Analysis ◽  
Executive Compensation ◽  
Empirical Evidence ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Sample Data ◽  
And Performance

This study aimed to obtain empirical evidence about the influence of ownerhip structure, risk, and performance to the executive compensation. The population of this study was all banking industries are listed in Indonesia Stock Exchange (ISX) in 2011-2013. Sample of this study selected by used purposive sampling method. There are 35 banking industries each year which fulfilled criterion as the research sample. Data analysis was perform by used statistic program, Smart-PLS version 3.0. The result of this study showed that ownership structure had no significantly influence to the executive compensation of banking industries in Indonesia. Meanwhile, the performance and the risk significantly influence to the executive compensation of banking industries in Indonesia.

scholarly journals Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

2020 ◽  
Vol 30 (1) ◽  
pp. 212
Author(s):  
Ida Ayu Nabila Meidyna ◽  
Made Mertha
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

scholarly journals ANALISIS PERBEDAAN DIVIDEN PADA PERUSAHAAN KELUARGA DAN NON KELUARGA BERDASARKAN KEPEMILIKAN ULTIMAT

MODUS ◽  
2016 ◽  
Vol 26 (2) ◽  
pp. 133 ◽  
Author(s):  
Krisnati Adi Cahyani ◽  
I Putu Sugiartha Sanjaya
Keyword(s):  
Data Analysis ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Family Based

This study aims to to analyze whether there is a diference of the dividend shared on family company and non family based on the ultimate ownerships. Sampling method that used in this research was 400 manufacturing companies which are listed at Indonesia Stock Exchange (IDX), with research periods 2009-2012. The sample collected by purposive sampling method. Secondary data obtained from a IDX database and the ownership structure obtained through Sanjaya’s (2010) previous research. The result of data analysis shows there are signifcant and diferences  of the dividend shared between family company and non family. Family company pay dividends lower than non family company.Keywords : Dividend, Agency Teory, Family Ownership, IDX

scholarly journals PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI

2018 ◽  
Vol 6 (2) ◽  
pp. 203
Author(s):  
AKHMAD SIGIT ADIWIBOWO
Keyword(s):  
Data Analysis ◽  
Empirical Evidence ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earning Management ◽  
Leverage Effect ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Result Show

The purpose of this research to obtain empirical evidence effect EarningManagement, Size and Leverage effect to Stock Return and Dividend Policy can moderating effect Earning Management, Size and Leverage to Stock Return. The Population in this study are all maufacturing companies listed on the Indonesian Stock Exchange (BEI) the periode 2010-2012. Sampling method performed with purposive sampling method, the number of samples is 162 samples of 56 manufacturing companies. Data analysis used simple regresion analysis and moderated regression analysis.The result show that: (1) Earning Management is not significantly effect on Stock Return. (2) Dividen Policy able to significantly moderate the effect of Earning Management on Stock Return. (3) Size is significantly effect on Stock Return. (4) Dividen Policy is not able to significantly moderate the effect of Size on Stock Return. (5) Leverage is significantly effect onStock Return. (6) Dividen Policy able to significantly moderate the effect of Size on Stock Return.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals PENINGKATAN NILAI PERUSAHAAN MELALUI TATA KELOLA PERUSAHAAN DAN PROFITABILITAS PADA KONSTITUEN INDEKS SAHAM SYARIAH INDONESIA

2019 ◽  
Vol 10 (2) ◽  
pp. 181-200
Author(s):  
Evan Hamzah Muchtar ◽  
Amiur Nuruddin ◽  
Saparuddin Siregar
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Empirical Evidence ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Sampling Method ◽  
Equation Model ◽  
Stock Index ◽  
Company Value ◽  
Sample Data

This study aims to obtain empirical evidence about the effect of corporate governance on profitability and its impact on company value. To measure the level of implementation of corporate governance, an index that has been developed based on relevant regulations and previous research is used. This study uses a purposive sampling method from the constituents of the Indonesian Syariah Stock Index (ISSI) in 2017. There are 50 companies that meet the criteria for the study sample. Data analysis using the Structural Equation Model (SEM) approach with the GeSCA Version 1.5 Web analyzer. The results of this study indicate that corporate governance has a positive and significant effect on profitability, while corporate governance does not affect the value of the company. Profitability affects the value of the company. Corporate governance affect the value of the company mediated by profitability.

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA

2020 ◽  
Vol 27 (1) ◽  
pp. 1
Author(s):  
Fitri Ramadhani ◽  
Theresia Woro Damayanti
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Earnings Management ◽  
Sampling Method ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Manufacturing Companies ◽  
Purposive Sampling

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Danang Anugrah Putra ◽  
Ach. Syaiful Hidayat Anwar ◽  
Thoufan Nur
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Going Concern ◽  
Mining Companies ◽  
Financial Condition ◽  
Other Hand

This research is aimed to examine the effect of the company’s growth, financial condition and theprior year audit opinion on going concern audit opinion in mining companies listed on IndonesiaStock Exchange (IDX). This research is associativeresearch that the population of this researchis mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. Thesample is determined by purposive sampling method and the technique of data analysis islogistic regression. The results of this research are company’s growth and the prior year auditopinion has no effect on going concern audit opinion. On the other hand, financial condition haseffect on going concern audit opinion.Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth

scholarly journals Good Cooperatives’ Governance and Performance in Banyumas Region

2020 ◽  
Vol 18 (2) ◽  
Author(s):  
Feriyani Budiyah ◽  
Eko Suyono
Keyword(s):  
Empirical Evidence ◽  
Sampling Method ◽  
Good Governance ◽  
Purposive Sampling ◽  
And Performance ◽  
Cooperative Governance

This study aims to analyze the influence of good cooperative governance (i.e., transparency,accountability, responsibility, independence, and fairness) on cooperative performance. Byusing a purposive sampling method this study ended-up with 32 cooperatives in Banyumas assamples with the questionnaires were distributed during August 7-13, 2015. The findings fromOLS regression show that all governance variables (i.e., transparency, accountability,responsibility, independence, and fairness) influence positively on cooperative performance.Therefore, with its limitation such as a small number of samples this study contributes to thebody of knowledge by providing empirical evidence on how governance variable influencespositively for cooperative performance in the lack of study on the issues of good governance forcooperatives.

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