Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei

Hastuti, Rini Tri

doi:10.24912/jmieb.v2i1.1741

Cited by 10 publications

(13 citation statements)

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“…In accordance with the trade-off theory of capital structure, the negative impact of leverage on a firm's performance is caused by the interest expense of the leverage and bankruptcy cost (Kao et al, 2019). The result is consistent with the study of (Evgeny, 2015;Hastuti, 2018;Vieira et al, 2019). In accordance with agency theory and pecking order theory, financing decision increases asymmetric information which in time will increase agency costs.…”

Section: Discussionsupporting

confidence: 85%

The Parabolic Effect of Managerial Ownership and the Impact Toward Firm’s Performance

Susanto

Nuringsih²

2020

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The purpose of the study is to analyze the impact determinants and the parabolic effect of managerial ownership on a firm’s performance. The model consists of managerial ownership, institutional ownership, family ownership, leverage, asset growth, dividend policy, business risk, and firm size. Purposive sampling is used on non-financial companies in the Indonesian Stock Exchange with a total observation of 539 firm-years. The panel least square is used to analyze the determinants of performance while Panel EGLS is used to analyze the parabolic effect. The study finds that managerial ownership, institutional ownership, dividend policy, and firm size have a positive and significant impact on the firm’s performance. Contrarily, some variables e.g., family ownership, leverage, and asset growth have a negative significant impact on performance. Business risk is not able to prove a significant relationship with performance. Further, the study shows a parabolic effect of managerial ownership, therefore, it proves a model for reducing agency conflict on corporate financial decisions.

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Section: Discussionsupporting

confidence: 85%

The Parabolic Effect of Managerial Ownership and the Impact Toward Firm’s Performance

Susanto

Nuringsih²

2020

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“…The s ignaling theory states that a quality company will provide a signal to the market in the form of information, thus the market is expected to differentiate between good quality companies and poor quality companies. For the signal to be effective, it must be able to be captured by the market and well perceived, and not easily imitated by bad companies (Ferial et al, 2016), (Fahmi, 2014), (Retno & Priantinah, 2012), (Kasmir, 2014), (Ningrum & Hadi, 2020), (Hamdani, 2016), (Hastuti, 2018), (Fatimah et al, 2017), (Masruroh & Makaryanawati, 2020), (Hartono, 2010).…”

Section: Literatur Review and Hypotesismentioning

confidence: 99%

The Role of Return on Asset Mediation in Influencing Corporate Social Responsibility on Stock Returns in Manufacturing Companies

2022

QAS

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The condition of manufacturing companies that experienced a bad impact due to the weak value of operational activities resulted in a decrease in company profits so that the impact on the portion of corporate social responsibility disclosure was reduced. The Covid-19 pandemic has caused several manufacturing companies to be unable to generate profits that have been determined at the General Meeting of Shareholders (GMS) so that the return on investment is lower. This study aims to examine in depth the systematic risk that will affect stock returns in changing the relationship between investor sentiment, trading activity, market factors and stock return responses during the Covid 19 Pandemic. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange. as many as 169 companies. Of the 169 companies listed on the Indonesia Stock Exchange, there were 39 companies that were delisted during 2020 and 45 companies that did not have complete data on the required research variables, so the number of sample companies used was 85 companies. The data analysis technique uses Structural Equation Modeling (SEM) analysis with PLS smart software. The results of the study show that CSR has a negative effect on ROA with a significance level of 0.000. CSR has a positive effect on stock returns with a significance level of 0.000. ROA has a positive effect on Stock Return with a significance level of 0.000.

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“…Lasmida et al (2020) menemukan bahwa leverage berpengaruh positif terhadap ERC. Temuan ini selaras dengan penelitian Pandana & Santioso (2020) yang menemukan bahwa semakin besar ukuran perusahaan dan leverage dapat meningkatkan ERC. Penelitian Rahmawati & Asyik (2019) menyimpulkan bahwa semakin besar profitabilitas dan peningkatan pertumbuhan perusahaan direspon dengan tingkat ERC yang semakin besar.…”

Section: Pendahuluan 11 Latar Belakangunclassified

“…Novy-Marx, (2013) mendefinisikan profitabilitas (gross profitability) sebagai laba kotor yang dibandingkan dengan nilai buku dari total aset, memiliki kekuatan prediksi yang lebih baik daripada laba bersih. Proksi profitabilitas dalam penelitian ini menggunakan Return of Assets (ROA) sebagaimana Dunbar et al (2010), Dyreng et al (2008) dan Pandana & Santioso (2020).…”

Section: Metodologi Dan Analisis Data 21 Gambaran Umum Objek Penelitianunclassified

Apakah Agresivitas Pajak Menurunkan Tingkat Keinformatifan Laba Perusahaan?

Pamungkas¹,

Firmansyah²

2021

ULTIMA Accounting

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Abstract— This research aims to examine the association between tax aggressiveness and the level of earnings informativeness. This study examines whether tax aggressiveness is being responded to by the market. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is trading sector companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data sourced from financial statements, stock price information, and annual reports from 2017 to 2019. The sample selection using a purposive sampling method with the number of samples amounted to 48 firm-year. This study suggests that tax aggressiveness is negatively associated with the level of earnings informativeness. The complexity of the company's tax aggressiveness activities makes it more difficult for investors to understand the quality of earnings reported by the company. Keywords: Tax Aggressiveness; Tax Avoidance; Earnings Informativeness; ERC; Market Responsiveness

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Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei

Cited by 10 publications

References 0 publications

The Parabolic Effect of Managerial Ownership and the Impact Toward Firm’s Performance

The Parabolic Effect of Managerial Ownership and the Impact Toward Firm’s Performance

The Role of Return on Asset Mediation in Influencing Corporate Social Responsibility on Stock Returns in Manufacturing Companies

Apakah Agresivitas Pajak Menurunkan Tingkat Keinformatifan Laba Perusahaan?

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