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The Effect of Company Size, Company Age, Profittability and Leverage on Profit Management in Mining Companies Listed on Idx for the 2016-2019 Period Tina Novianti Sitanggang; Yutni Bernadetta br Tarigan; Kardika Simanjuntak; Andreas Heriyanto Hondro; Widia Andini Amri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5106

Abstract

This study is designed for the purpose of analyzing and proving the impact of earnings management because of the effect of leverage, profitability; and the age and scale of the companies listed on the Indonesia Stock Exchange for 2016-2019 with the mining business sector. A total of 42 companies were targeted in carrying out the study as the study population, where samples of all of them were selected technically through purposive sampling, which in turn was obtained as many as 64 data samples taken from 4 years of observation from 16 companies that met the criteria for review. At the end of the analysis of the study data, the researcher found that earnings management partially got a significant and negative influence from company size, then a significant and positive effect was obtained from leverage, while no significant effect was found given the profitability and age of the company. And from all of them, obtained a proportion of 22.9% for the coefficient of determination which means the amount of contribution of all variables to earnings management.
The Effect of Liquidity, Profitability, Activity and Leverage on Stock Returns in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2020 Period Alvarido Sibarani; Ruth Putri Yunita; Kosti Juliana Siregar; Beby Anastasia Panggabean; Tina Novianti Sitanggang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5114

Abstract

This research was investigated to determine the effect of variable X on variable Y. Sourced on the independent variables, namely Currento Ratio (CR), Return on Assets (ROA), Total Asset Turnover (TATO), Debt to Equity Ratio (DER) and the dependent variable is Return. Share. Where there are 100 total samples listed in the Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2016- 2020 Period. The method used in this research is multiple linear regression analysis by SPSS program. The results of the analysis show that the T test Return on Assets has a positive effecto ono Stock Return, while the Current Ratio, Total Asset Turnover and Debt to Equity Ratio have no positive effect on Stock Return. It is different in the F test that together Current Ratio, Return on Assets, Total Asset Turnover and Debt to Equity Ratio have a positive and significant effect on Stock Return. The result of Adjusted R Square is 0.069, which means that the independent variable affects Stock Return only by 6,9% and the remaining 83,1% is influenced by other variables such as Inventory Turnover, Return on Equity Ratio, Inflation, Interest Rates ando Cash Ratio.