<p><em>This study aims to to prove empirically the factors which affect the timeliness of financial statement submission to manufacturing companies listed on the Indonesia Stock Exchange. Factors analyzed in this research are profitability, liquidity, and firm size. The sample of this research uses 65 manufacturing companies that consistently listed in Indonesia Stock Exchange period 2012-2016 which is studied by using purposive sampling method. Statistical method used in this research is logistic regression at 5% significance level. Based on the results from testing the hypothesis concluded that capital structure and profitability had a negative and significant effect to timeliness of financial reporting while company size had a positive and significant effect to timeliness of financial reporting.</em></p><p><em><br /></em></p><p><em>Penelitian ini bertujuan untuk membuktikan secara empiris faktor yang mempengaruhi ketepatan waktu penyampaian laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Faktor yang dianalisis dalam penelitian ini adalah struktur modal, profitabilitas, dan size perusahaan. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sampel dari penelitian ini menggunakan 65 perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang diteliti dengan menggunakan metode purposive sampling. Metode statistik yang digunakan dalam penelitian ini adalah regresi logistik pada tingkat signifikansi 5%. Berdasarkan hasil dari pengujian hipotesis dapat disimpulkan bahwa struktur modal dan profitabilitas berpengaruh negatif dan signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan size perusahaan berpengaruh positif dan signifikan terhadap ketepatan waktu pelaporan keuangan.</em></p>
Satisfaction is a dynamic process which can affect many things. Satisfaction can be achieved from many aspects. In higher education, student as a main customer and consumer of the university which has big role in growth of the university needs to be satisfied. Student satisfaction will have an impact to the sustainibility of the university. Where satisfaction generally gotten from the services given by the university. This research focus on academic services by the university. Attributes of service quality such as tangibles, reliability, responsiveness, assurance, empathy and information system (as a new additional attribute which is rarely analyzed) are used to measure student satisfaction level. Data has been collected by distributing questionnaires to 100 UPI YPTK Padang students and then processed with decision tree c4.5 algorithm. The result revealed 82 students were satisfied and the remaining 18 students were dissatisfied. Moreover, 95% accuracy algorithm is obtained and categorized as very good classification.
This study aims to determine the effect of ethnic, gender and qualification of the board of directors on company performance. Two control variable are quality audit and company age. The sample in this study was taken random at the companies listing on the Indonesia Stock Exchange, which were 266 companies with a study period of 7 years from 2011-2017. Data analysis by used panel data regression. The results of this study indicate that gender has a negative and significant effect on company performance, while ethnic and qualification have no significant effect on company performance. Quality audit and company age have no significant effect on company performance.
This study aims to determine the effect of capital intensity, company characteristics, and disclosure of corporate social responsibility on tax avoidance with leverage as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample in this study was taken by purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The number of samples used was 82 companies. The method of analysis of this study is multiple linear regression using eviews 9. The results showed that the intensity of capital had a positive and significant effect on tax avoidance, the company's characteristics had a negative and significant effect on tax avoidance, the disclosure of corporate social responsibility had a positive effect and not significant impact on tax avoidance. Leverage is able to moderate the influence of capital intensity on tax avoidance, leverage is able to moderate the effect of corporate characteristics on tax avoidance while leverage is not a variable that is able to moderate the disclosure effect of corporate social responsibility on tax avoidance. Finally, the authors suggest that tax avoidance considerations can be used other than those used by researchers. For the calculation of capital intensity, company characteristics, and disclosure of CSR can use other proxy proxies other than those used by researchers. And for the next researcher, it is expected to be able to add variables related to the variables affected, and extend the research period.
The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value
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