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All Journal International Journal of Education, Social Studies, And Management (IJESSM)
Suherman Suherman
State University of Jakarta, Indonesia
Education Other

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Determinants Of Capital Structure On Property And Real Estate Companies Listed On The Indonesia Stock Exchange For The Period Of 2015-2020 Nabila Nurul Aini; Suherman Suherman; Umi Mardiyati
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 2 No. 3 (2022): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v2i3.90

Abstract

This study aims to determine the effect of profitability, firm size, firm age, non-debt tax shield, tangibility, growth opportunities, and earnings volatility on the capital structure of the property and real estate sector companies listed on the Indonesia Stock Exchange for the period of 2015-2020. Independent variables used in this study are profitability, firm size, firm age, non-debt tax shield, tangibility, growth opportunities, and earnings volatility. The Dependent variable used is the capital structure (DER and DAR). This study also uses a control variable, namely institutional ownership. The sampling technique used in this study is purposive sampling with as many as 43 property and real estate companies that matched the sample criteria in the study. This study uses panel data regression analysis techniques using the Common Effect Model (CEM) and Random Effect Model (REM) approaches. The results of this study indicate that profitability, firm age, non-debt tax shield, growth opportunities, and earnings volatility have a negative and insignificant effect on capital structure (DER), while firm size has a positive and significant effect on capital structure (DER). The results of the robustness check with the Debt to Assets Ratio as a proxy for capital structure show that profitability, firm size, firm age, and growth opportunities have robust results, while non-debt tax shields, tangibility, and earnings volatility have not robust results. Therefore this research supports the trade-off theory, pecking order theory, and signaling theory.
Does Innovation Affect Firm Value Study On Compas100 Index Companies For The 2016 - 2020 Period Nanda Dwi Fitri; Suherman Suherman; Sholatia Dalimunthe
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 1 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i1.139

Abstract

The purpose of this study is to determine whether innovation has an impact on company value in the Kompas100 case study for the years 2016 to 2020. This study used purposive sampling to select 31 businesses for its sample. Secondary data were used, including annual reports and financial statements for each Kompas100 company from 2016 to 2020. Innovation using rnd costs is the independent variable in this study. The Tobin's Q proxy's value, on the other hand, serves as the study's dependent variable. This study found that innovation has no effect on company value.
Co-Authors Nabila Nurul Aini Nanda Dwi Fitri Sholatia Dalimunthe Umi Mardiyati