Financial instrument shares as part-ownership rights of a company which is evidence of or participation in a company. This study analyzes the effect of profitability, solvency, activity liquidity, and company size on pharmaceutical companies listed on the Indonesian stock exchange for 2013 – 2019. This study will also examine the dividend policy variable used as the moderating variable in the research model.
The population is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2013 – 2019. All populations in this study were used as research samples of as many as nine companies. Moreover, the number of observations used was 63 observations. The type of data used is secondary data and the data analysis technique used in Panel Data Regression Analysis and Interaction Moderating Test with the help of EViews10 software.
This study indicates that at alpha five percent, profitability and firm size have a significant positive effect on stock prices. In contrast, solvency, liquidity, and activity ratios have no significant effect on stock prices. This study also shows that dividend policy can strengthen the influence of solvency and liquidity on stock prices. However, dividend policy cannot moderate profitability, activity, firm size on stock prices.
Keywords: Profitability, solvency, liquidity, activity, company size, dividend policy, stock price.
The objective of the research was to analyze the factors influencing accounting students to understand accounting with spiritual quotient as the moderating variable (an empirical study on Students of
Abstract-This study aims to examine and analyze the effect of capital expenditures, the general allocation fund, revenue-sharing, and region own transfer fund towards the growth of the local source revenue with population as moderating variable. This is a causal study. The population used in this study is all of the regencies / cities in North Sumatra, which is 33 in total. The data used is secondary data. Multiple linear regression is used to test and analyze the effect of capital expenditures, the general allocation fund, revenuesharing, and transfer fund toward the growth of region own source revenue. Residual test is used to test and analyze the number of inhabitants as moderating variable. The results showed that capital expenditure, general allocation fund, revenue-sharing, region own transfer fund simultaneously and partially have positive and significant effects on the growth of local source revenues. Partially, only general allocation fund and region own transfer funds have positive and significant effect, whereas capital expenditure and revenue sharing don't have positive and significant effect. The number of inhabitants as a moderating variable can moderate the relationship between capital expenditures, general allocation fund, revenue sharing, and region own transfer fund.
Penelitian ini dilakulan untuk mengetahui apakah asimetri informasi, leverage, audit tenure dan kepemilikan manajerial berpengaruh terhadap manajemen laba pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Selain itu, penelitian ini juga bertujuan untuk mengetahui apakah profitabilitas dapat dijadikan sebagai variabel moderating dalam model penelitian. Penelitian ini merupakan penelitian assosiatif kausal. Berdasarkan teknik purposive sampling, maka jumlah sampel yang digunakan dalam penelitian ini adalah 9 Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2008-2019, sehingga total observasi yang digunakan dalam penelitian ini adalah 108 data. Untuk teknik analisis data, penelitian ini menggunakan pendekatan Structural Equation Model (SEM) berbasis Partial Least Square (PLS) yang dijalankan dengan menggunakan bantuan software SmartPLS. Hasil yang ditemukan dalam penelitian ini menunjukkan bahwa asimetri informasi, audit tenure dan kepemilikan manajerial terbukti memiliki pengaruh yang positif dan signifikan terhadap manajemen laba. Sedangkan leverage memiliki pengaruh yang negatif dan signifikan. Sementara itu, hasil lainnya dalam penelitian ini menunjukkan bahwa profitabilitas hanya mampu memoderasi pengaruh leverage terhadap manajemen laba, sedangkan pada variabel independen lainnya tidak.
Tablet sustained release merupakan salah satu bentuk pengobatan yang efektif, dimana efek terapeutik yang diberikan oleh obat tersebut memiliki waktu kerja yang lebih lama dibanding tablet biasa. Waktu pelepasan obat dapat disesuaikan dengan tujuan maupun efek terapinya. Kelebihan dari tablet sustained release adalah karena pelepasan obatnya terkendali maka kadar obat dalam plasma lebih stabil dan dapat meningkatkan kepatuhan pasien dimana pemberian obat sekali sehari, sehingga menghasilkan terapi yang optimum. Terkendalinya waktu pelepasan obat dapat dilakukan dengan menggunakan sistem matriks. Matriks yang biasa digunakan adalah polimer hidrofilik dan polimer hidrofobik. Penggunaan jenis matriks yang berbeda menghasilkan waktu pelepasan obat yang berbeda pula. Kata Kunci : Sustained Release, Pelepasan Obat, Matriks
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