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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JEMPER (Jurnal Ekonomi Manajemen Perbankan) International Journal of Trends in Accounting Research International Journal of Trends in Accounting Research
Nugi Mohammad Nugraha
Widyatama University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Inflation, Leverage, and Company Size and Their Effect on Profitability Nugi Mohammad Nugraha; Annisa Arifianti Ramadhanti; Lia Amaliawiati
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2854

Abstract

The purpose of this study was to determine the effect of inflation, leverage, and company size on profitability in the plantation sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018 either simultaneously or partially. This type of research is applied research with a quantitative approach. The research method used in this research is descriptive and verification methods. This study uses panel data regression analysis as a tool to process and analyze data because the data used is a combination of time series data and cross-section data. The data collection technique in this study uses library research and internet research. The data used in this study is a type of secondary data in the form of financial statements of plantation companies listed on the IDX from the 2014-2018 period. The population of this study was all plantation sub-sector companies listed on the Indonesia Stock Exchange, totaling 16 companies. The sample of this study was 14 companies obtained by purposive sampling. The results of this study indicate that simultaneously inflation, leverage, and firm size affect profitability. Partially leverage and company size do not affect profitability while leverage partially affects profitability. The value of the coefficient of determination (Adjusted R-squared) of 0.146134 or 14.61% indicates that variations in inflation, leverage, and company size have an effect of 14.61% on variations in profitability. While the remaining 0.853866 or 85.36% is influenced by variations in other variables not observed in this study.
Pengaruh Net Profit Margin, Return On Assets dan Current Ratio Terhadap Pertumbuhan Laba Nugi Mohammad Nugraha; Fina Islamiati Susyana
Jurnal Ekonomi Manajemen Perbankan Vol 3, No 1 (2021): JEMPER Januari - Juni
Publisher : Prodi Manajemen S1 dan D3 Keuangan & Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jemper.v3i1.568

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Net Profit Margin, Return On Assets, dan Current Ratio terhadap pertumbuhan laba pada perusahaan sub sektor industri semen yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Populasi dalam penelitian ini adalah perusahaan sub sektor industri semen yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel dalam penelitian ini adalah sebanyak 6 perusahaan sub sektor industri semen yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pengambilan sampel dengan menggunakan teknik purposive sampling. Analisis data yang digunakan adalah analisis regresi berganda. Dari hasil penelitian ditemukan bahwa Net Profit Margin berpengaruh terhadap pertumbuhan laba, Return on Assets tidak berpengaruh terhadap pertumbuhan laba, Current Ratio tidak berpengaruh terhadap pertumbuhan laba. Selanjutnya Net Profit Margin, Return On Assets, dan Current Ratio secara simultan berpengaruh signifikan terhadap pertumbuhan laba. Nilai adjusted R square adalah sebesar 20,4% dari pertumbuhan laba pada perusahaan sub sektor industri semen yang terdaftar di BEI dapat dijelaskan oleh Net Profit Margin, Return on Assets, dan Current Ratio sedangkan sisanya sebesar 79,6% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
The Effect Of Institutional Ownership, Managerial Ownership, And Company Size To Dividend Policy Nugi Mohammad Nugraha; Samson Riki Johanes; R. Susanto Hendiarto
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This research aims to determine the influence of variable Institutional Ownership, Managerial Ownership, and Firm Size to Dividend Policy in the sector company Consumer Goods listed on the Indonesia Stock Exchange 2013- 2018 period. The population of this research is the entire company contained in sector Consumer Goods listed on the Indonesia Stock Exchange 2013- 2018. The research samples consist of 12 companies used with purposive sampling methods and taken that meet with the criteria of a predetermined research sample. The data analysis method used is the analysis of the Data regression panel (Random Effect) with a status of the significance of 0.05. Based on the results of the research that has been done shows that simultaneously the Institutional Ownership variable, Managerial Ownership variable, and Firm Size variable affect the Dividend Policy. While partially shows that Institutional Ownership and Managerial Ownership do not have a partial effect on Dividend Policy. While Firm Size has a partial effect on Dividend Policy
The Effect Of Institutional Ownership, Managerial Ownership, And Company Size To Dividend Policy Nugi Mohammad Nugraha; Samson Riki Johanes; R. Susanto Hendiarto
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.868 KB)

Abstract

This research aims to determine the influence of variable Institutional Ownership, Managerial Ownership, and Firm Size to Dividend Policy in the sector company Consumer Goods listed on the Indonesia Stock Exchange 2013- 2018 period. The population of this research is the entire company contained in sector Consumer Goods listed on the Indonesia Stock Exchange 2013- 2018. The research samples consist of 12 companies used with purposive sampling methods and taken that meet with the criteria of a predetermined research sample. The data analysis method used is the analysis of the Data regression panel (Random Effect) with a status of the significance of 0.05. Based on the results of the research that has been done shows that simultaneously the Institutional Ownership variable, Managerial Ownership variable, and Firm Size variable affect the Dividend Policy. While partially shows that Institutional Ownership and Managerial Ownership do not have a partial effect on Dividend Policy. While Firm Size has a partial effect on Dividend Policy
Co-Authors Annisa Arifianti Ramadhanti Fina Islamiati Susyana Lia Amaliawiati R. Susanto Hendiarto Samson Riki Johanes