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Bahtiar Usman
Universitas Trisakti, Jakarta
Religion Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect Of Board Size And Research And Development On Financial Performance In Computer And Service Sector Companies Listed On The Indonesia Stock Exchange Rya Lugyarsi; Bahtiar Usman
ijd-demos Volume 4 Issue 1 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i1.192

Abstract

Abstract This study aims to analyze the effect of Board Size and RD on Financial Performance in Computer and Service Sector Companies Listed on the Indonesia Stock Exchange. This study uses secondary data sourced from financial reports published by the Indonesian Capital Market Directory (ICMD) of Computer and Services companies listed on the IDX for the 2014-2019 period. The research sample was selected using a purposive sampling method with 6 companies as samples. The data analysis used to test the hypothesis is panel data regression analysis using the Eviews 9 program. the dependent variable Financial performance is 83.5% and the remaining 13.7% is explained by other factors that are not included in this model. The results of the study show that Board Size, Company Size, Investment Cost and Research and Development Cost have a positive effect on Financial Performance and for Cash flow and Leverage Cost variables have no significant effect on Financial Performance.Achieving good financial performance is the main goal of every company in order to maximize profitability for shareholders and investors. We can apply this goal not only in Service and Computer companies but in all fields of business, therefore we must control Financial Performance in order to produce good company performance. However, if you look at the results of this study that not all existing variables have a positive effect on financial performance, it is highly recommended to control all these variables and periodic audits should be held for the supporting factors that exist within the company in order to minimize the decline in financial performance.Keyword: Board Size; Company Size;  Cash Flow; Financial Leverage ; Investment Cost; Research And Development Cost; Financial performance. AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan serta penelitian dan pengembangan terhadap kinerja keuangan pada perusahaan sektor Jasa dan komputer yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan yang diterbitkan oleh Direktori Pasar Modal Indonesia (ICMD) perusahaan Jasa dan komputer yang  terdaftar di BEI periode 2014-2019. Sampel penelitian dipilih menggunakan pengambilan contoh non probabilitas / tidak acak dengan 6 perusahaan yang menjadi contoh. Analisis data yang digunakan untuk uji hipotesis yaitu analisis regresi data panel dengan menggunakan program Eviews 9. Dari penelitian ini di dapatkan hasil kombinasi antara variabel bebas Ukuran Dewan, Ukuran Perusahaan, Arus Kas, Leverage Keuangan, Biaya Investasi, Biaya Penelitian Dan Pengembangan mampu menjelaskan variasi dari variabel terikat kinerja keuangan sebesar 83,5% dan sisanya 13,7 % dijelaskan oleh faktor lain yang tidak dilibatkan dalam model ini. Dari hasil penelitian menunjukkan bahwa : Ukuran Dewan, Ukuran Perusahaan,Biaya Investasi, Biaya Penelitian Dan Pengembangan berpengaruh positif terhadap kinerja keuangan dan untuk arus kas  dan Leverage Keuangan tidak berpengaruh signifikan terhadap kinerja keuangan.Pencapaian kinerja keuangan yang baik merupakan tujuan utama setiap perusahaan agar dapat memaksimalkan profitabilitas bagi para pemegang saham dan para investor. Tujuan  tersebut tidak  hanya diperusahaan jasa dan komputer saja namun disegala bidang usaha dapat kita terapkan, karena itu kita harus mengontrol kinerja keuangan agar dapat menghasilkan kinerja perusahaan yang baik. Namun bila melihat hasil penelitian ini  bahwa tidak semua variable yang ada berpengaruh positif terhadap kinerja keuangan.Maka sangat disarankan untuk mengotrol semua variable tersebut dan  harus diadakan audit berkala untuk faktor pendukung yang ada didalam perusahaan tersebut agar dapat meninimalis penurunan kinerja keuanganKata kunci: Ukuran Dewan, Ukuran Perusahaan, Arus Kas, Leverage Keuangan, Biaya Investasi, Biaya Penelitian Dan Pengembangan, Kinerja Keuangan.
Pengaruh Product Market Competition dan Financial Performance Terhadap Financial Distress Pada Perusahaan Manufaktur Renal Yanuardi; Bahtiar Usman
ijd-demos Volume 4 Issue 1 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i1.190

Abstract

AbstractThis study aims to analyze the effect of product market competition and financial performance on financial distress in manufacturing companies. The data used in this study is secondary data sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period. The research sample was selected using purposive sampling method in order to obtain 10 companies as samples. Data analysis used to test the hypothesis is multiple regression analysis using E-views 9 software. The independent variables studied were product market competition and financial performance. Controlling variables studied include firm value, leverage and exchange rate risk. The results showed that firm value had a positive effect on financial distress. Other variables such as product market competition, financial performance, leverage and exchange rate risk have no effect on financial distress. This research is expected to be taken into consideration by management and investors for firm value to minimize financial distress in the company.Keywords : product market competition; financial performance; firm value; leverage; exchange rate risk; financial distress AbstrakPenelitian bertujuan untuk menganalisis pengaruh product market competition dan financial performance terhadap financial distress pada perusahaan manufaktur. Data yang digunakan dalam penelitian merupakan data sekunder yang bersumber dari laporan tahunan perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2015-2020. Sampel penelitian dipilih menggunakan metode purposive sampling sehingga diperoleh 10 perusahaan yang menjadi sampel. Analisis data yang digunakan untuk uji hipotesis adalah analisis regresi berganda dengan menggunakan software E-views 9. Variabel bebas yang diteliti adalah product market competition dan financial performance. Variabel pengendali yang diteliti meliputi firm value, leverage dan risiko nilai tukar. Hasil penelitian menunjukan bahwa firm value memiliki pengaruh positif terhadap financial distress. Variabel lain seperti product market competition, financial performance, leverage dan risiko nilai tukar tidak memiliki pengaruh terhadap financial distress. Penelitian ini diharapkan dapat dijadikan bahan pertimbangan manajemen maupun investor untuk firm value untuk meminimalisir financial distress pada perusahaan.Kata Kunci : persaingan pasar produk; kinerja keuangan; nilai perusahaan; manfaat; risiko, nilai tukar; kesulitan keuangan
Pengaruh Transfer Pricing, Return On Asset, Financial Leverage, Firm Size Terhadap Income Shifting Pada Perusahaan Consumer Goods Yang Listed Di BEI Periode 2014-2019 Kiki Amelia; Bahtiar Usman
ijd-demos Volume 4 Issue 1 (2022)
Publisher : HK-Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/ijd.v4i1.191

Abstract

AbstractThe purpose of this research was examined and analyzed the effect of transfer pricing on income shifting. The purpose of this research was examined and analyzed the effect of return on assets on income shifting. The purpose of this research was examined and analyzed the effect of financial leverage on income shifting. The purpose of this research was examined and analyzed the effect of firm size on income shifting. The purpose of this research was examined and analyzed the effect of transfer pricing, return on assets, financial leverage, and firm size on income shifting. Purposive sampling is a sampling technique by determining certain criteria. Panel data analysis and hypotheses were tested using Eviews. The results showed that there was no positive relationship between Transfer Pricing and Income Shifting. There is no positive effect on income shifting. There is no effect of Financial Leverage on Income Shifting. This is because the company is able to pay off obligations according to maturity with their capital so that the company does not experience financial difficulties which makes the company's risk smaller so that management does not need to smooth out income. There is an effect of firm size on income Shifting proven and accepted.Keyword: Transfer Pricing, Return On Asset, Financial Leverage, dan Firm Size, Income Shifting. AbstrakTujuan dari penelitian ini adalah Untuk meneliti dan menganalisis pengaruh transfer pricing  terhadap income shifting. Untuk meneliti dan menganalisis pengaruh return on asset terhadap income shifting. Untuk meneliti dan menganalisis pengaruh financial leverage  terhadap income shifting. Untuk meneliti dan menganalisis pengaruh firm size  terhadap income shifting. Untuk meneliti dan menganalisis pengaruh transfer pricing, return on asset, financial leverage, dan firm size  terhadap income shifting. Purposive sampling merupakan teknik pengambilan sampel dengan menentukan kriteria tertentu. Analisis data panel dan hipotesis diuji dengan menggunakan Eviews. Hasil penelitian menunjukkan bahwa tidak terdapat hubungan positif antara Transfer Pricing terhadap Income Shifting. Tidak terdapat pengaruh positif terhadap income Shifting. Tidak terdapat pengaruh Financial Leverage terhadap Income Shifting. Hal ini dikarenakan perusahaan mampu melunasi kewajiban sesuai masa jatuh tempo dengan modal yang dimiliki sehingga perusahaan tidak mengalami kesulitan keuangan yang membuat risiko perusahaan menjadi kecil sehingga manajemen tidak perlu melakukan perataan laba. Terdapat pengaruh firm size terhadap income Shifting terbukti dan diterima.  Kata Kunci: Transfer Pricing, Return On Asset, Financial Leverage, Dan Firm Size, Income Shifting.
Co-Authors Kiki Amelia Renal Yanuardi Rya Lugyarsi