Companies In Industrial Sector Research Articles

Pengaruh Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Sektor Industri di BEI

This study objectives to determine the effect of sales growth, liquidity and company size on profitability. The population in this study were industrial sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this study used purposive sampling technique with 108 data observed. The data analysis technique uses multiple linear regression analysis, t test, f test and coefficient of determination test using SPSS data processor. Based on the results of hypothesis testing, sales growth and liquidity variables simultaneously have a positive and significant effect on profitability. While the company size variable partially has a positive and insignificant effect on profitability

Corporate Governance Moderates the Relationship Between Capital Intensity and Thin Capitalisation with Tax Avoidance

This study analyses Corporate Governance Moderates the Relationship between Capital Intensity, and Thin Capitalization with Tax Avoidance. The population in this study are industrial sector companies listed on the IDX for the period 2018-2022. The sampling technique used in this study was purposive sampling, obtained 14 company samples with a period of five years, so that 70 observation data were obtained. The data analysis used in this study used panel data regression. The results of this study can be seen that simultaneously the Corporate Governance variable Moderates the Relationship between Capital Intensity, and Thin Capitalization together with Tax Avoidance. Partially, the Capital Intensity variable has no effect on Tax Avoidance. Partially, the Thin Capitalization variable has a positive effect on Tax Avoidance. As for the Moderation results, it was found that Corporate Governance could not moderate the relationship between capital intensity and tax avoidance and Corporate Governance weakened the relationship between Thin Capitalisation and Tax Avoidance.

Review Literature: Analysis of Profitability Ratios and Liquidity Ratios to Assess Financial Performance

This research discusses the analysis of profitability ratios and liquidity ratios to assess financial performance. Research is really needed because calculating ratios is really needed by a company, namely to determine the good and bad performance of a company's financial management. This research uses a literature review method with data and 5 scientific journals that have been reviewed. Based on the results of the analysis of profitability ratios and liquidity ratios to assess financial performance, the analysis of profitability ratios and liquidity ratios shows that the financial performance obtained from these two ratios, overall profitability performance shows good value and satisfactory results, because it is below the industry average and Financial performance is important because it can help measure the efficiency of financial management, support the decision-making process, facilitate future predictions, and enable performance comparisons with other companies in the same industrial sector. By understanding the significance of profitability ratios and liquidity ratios in the context of financial performance, this information can be used as a basis for decision making and evaluating company performance as well as to see the good and bad conditions of financial management by the company and as information on investment considerations in a company's shares.

Analisis Determinan Struktur Modal Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2022

The purpose of this study was to analyze the effect of profitability, tangibility, growth opportunity, non-debt tax shield (NDTS), uniqueness on the company's capital structure. The data used in this research is panel data taken from the financial reports of manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) from the 2016-2022 period. By using non-probability sampling method with purposive sampling technique, a sample of 20 companies was obtained. The method used is panel data regression analysis method. In this research, testing and selection of the best model was carried out using the Chow test and Hausman test, and the result is that the Fixed effect model is the best model. The results showed that profitability, non-debt taxshield (NDTS) and uniqueness had a negative and significant effect on capital structure, with each value of the coefficient of profitability, non-debt taxshield (NDTS) and uniqueness, tangibility has a positive and significant effect while growth opportunity has a positive and insignificant effect with each tangibility coefficient value, growth opportunity by testing using a significance level of 5%. Simultaneously, profitability, tangibility, growth opportunity, non-debt tax shield (NDTS), uniqueness significantly influence the capital structure with a coefficient of determination of 82.7746%.

The Influence of Institutional Ownership, Audit Committee, Independent Commissioner, Auditors Switching on The Integrity of Financial Statement and Audit Quality as a Moderation Variable in Manufactured Companies Listed on The Indonesian Stock Exchange in 2017-2021

This research aims to determine the influence of institutional ownership, audit committee, independent commissioners, and auditors switching on the integrity of financial reports in consumer goods industrial sector companies listed on the Indonesia Stock Exchange. This research also aims to determine whether audit quality can be used as a moderating variable for the relationship between institutional ownership, audit committee, independent commissioner, auditor switching, and financial report integrity. The research design carried out was causal relationship research with a quantitative approach. The sample in this research was 35 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021. The type of data used in this research is secondary data. The sample research technique uses purposive sampling. The data analysis technique uses multiple linear regression analysis and a residual test for moderating variables. The results of this study show that partially institutional ownership and auditors switching have a positive and significant effect on the company's financial performance. Meanwhile, the audit committee and independent commissioners do not significantly influence the integrity of financial reports. Other results also show that audit quality can moderate the influence of institutional ownership and change of auditors but cannot significantly moderate the audit committee and independent commissioners on the integrity of financial reports in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. Keywords: institutional ownership, audit committee, independent commissioner, change of auditor, financial report integrity, audit quality

Effect Of Financial Ratio and Company Size on Profit Growth in Industrial Variety Sector Companies Listed in Indonesia Stock Exchange 2015-2017 Period

This study aims to analyze the influence of the current ratio, inventory turnover, debt to equity, and company size on profit growth in various sub-industry companies listed on the Indonesian stock exchange. The sample in this study were 22 companies for the research period of 2015-2017, with the sampling method used purposive sampling. The test used in this study is the classic assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), multiple linear regression is used as an analysis tool and to test the hypothesis used t-test, f-test and R² test. The linear regression equation answers Y = -60.03827 + 23.127291X1 + 9.931366X2 + 7.706515X3 - 2.907177X4. The results of the study show that there is a positive and significant influence between the Current ratio on earnings growth, indicating that poor company liquidity will affect the decline in the value of profits in various sub-industry companies. Inventory Turnover has a positive and significant effect indicating the effectiveness of inventory turnover to increase profit growth in various sub-industry companies. Debt to Equity and company size have no effect on profit growth in various industrial Sub companies listed on the Indonesia stock exchange.

Pengaruh Profitabilitas, Solvabilitas, Auditor Switching, dan Ukuran Perusahaan Terhadap Penyelesaian Audit (Audit Delay) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

This study aims to determine the effect of profitability, solvability, auditors switching, and company size in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research method used in this study is a quantitative approach using a descriptive method in which the results of research data are in the form of presentation of statistical results obtained using Eviews 12 software. This research uses secondary data. Sampling using technique purposive sampling and there are 21 manufacturing companies in various industrial sectors with a five-year period. 
 Based on the analysis that has been carried out in this study, the results show that the influence of the profitability and solvability variables is a significant negative effect on audit delay, then the auditor switching variable has a significant positive effect and firm size does not have a significant effect on audit delay. Thus, companies that have good profitability and solvability will reduce audit delay because management will speed up the publication of financial reports. Then the change of auditors will extend the audit delay because the new auditor must adapt again to company conditions, and the size of a company size must pay attention to audit delay because it will attract investors, and avoid sanctions.

The Influence of Jakless Planning on Profit Management with Institutional Ownership as a Moderation Ivariable

The aim of this research is to examine the effect of tax planning on earnings management using institutional ownership as a moderating variable. The data source for this research uses secondary data, the population of this research data is various manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (BEI) during the 2015-2020 period. The data sample for this research is 60 samples from 10 companies that carried out Objective Sampling, namely sampling based on certain considerations. Data analysis was carried out using multiple linear statistics processed in SPSS version 25. Based on the results of research conducted using the T-test, it can be concluded that tax planning has no effect on income management and the moderating variable of institutional ownership cannot strengthen the relationship between tax planning and income management.

Analysis of the Influence of Institutional Ownership, Sales Growth, Profitability, and Company Size on Tax Avoidance

Aims: To determine and examine the effect of institutional ownership, sales growth, profitability, and company size on tax avoidance in Industrial Sector Companies listed on the Indonesia Stock Exchange.
 Studi Design: quantitative research.
 Place and Duration of Study: Industrial Sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2021.
 Methodology: The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, with a total of 54 companies. The data is collected using the documentation technique, then sampling is carried out using the purposive sampling method, meaning that the sample selection is based on certain criteria, 15 companies are obtained which will be analyzed over 5 years, totaling 75. However, there are 18 outlier data after the normality test is carried out so the number of samples is 57, and data analysis uses multiple linear regression analysis using SPSS version 24.
 Results: institutional ownership, sales growth, and company size do not have an impact on tax avoidance. However, profitability has a negative effect on tax avoidance. This implies that a high level of profitability indicates a decrease in tax avoidance practices by businesses, as some companies tend to prioritize profitability and cash flow over complex tax strategies.
 Conclusion: This research, should be able to serve as a view for companies or corporate taxpayers in making decisions, especially regarding tax planning in the Company. Further researchers are recommended to add research periods and more varied variables apart from the four independent variables that have been used in this study.

PENGARUH CURRENT RATION DAN DER TERHADAP ROA PADA INDUSTRI BARANG KONSUMSI TAHUN 2019 – 2022

In this era of digitalization, capital market development is increasing in Indonesia, especially the one that supports the Indonesian economy the most is the consumer goods industry. The manufacturing sector also made the largest contribution to the national Gross Domestic Product (GDP) in the second quarter of 2021, namely 17.34%. The type of research used in this research is quantitative research with a descriptive approach. In this research the independent variables used are Current Ratio (X1) and Debt to Assets Ratio (X2). Meanwhile, the dependent variable used is Return on Assets (Y). The population in this research are Consumer Goods Industrial Sector Companies on the BEI. Meanwhile, the sample is Cosmetics and Household Goods Sub- Sector Companies for 2019-2022. CR and DER simultaneously have a significant effect on the dependent variable ROA. In this test, a ttable value of 1.70113 was obtained and the α (alpha) significance level used was 0.05. Based on the table above, it is known that CR has no influence on ROA. Meanwhile, DER has an influence on ROA. The magnitude of the influence of the

The Influence of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Basic Industry and Chemical Sector Companies Listed on the Indonesian Stock Exchange

The Influence of Corporate Social Responsibility and Good Corporate Governance on Financial Performance in Basic Industry and Chemical Sector Companies Listed on the Indonesian Stock Exchange

Volatility of financial assets in industrial sector companies listed on the Quito Stock Exchange

The study aimed to analyze the volatility of financial assets of companies in the industrial sector listed on the Quito Stock Exchange. An econometric model was used to determine the causes of price variation that affect the returns on variable income financial assets according to a quantitative-correlational strategy. Of the five companies taken as a sample, it was evident that most have a positive beta coefficient of less than 1. This result conveyed that asset fluctuations are below market demand, and they conceive behavior dependent on it. The study concluded that volatility has not shown notable fluctuations in the Ecuadorian stock market due to the minimal movements generated in the negotiations on the Quito Stock Exchange.

PENGARUH INTENSITAS MODAL, TRANSFER PRICING DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

Taxes are the largest source of revenue for the country, making the realization of tax revenue a crucial aspect for the growth and development of a nation. This research aims to analyse the influence of capital intensity, transfer pricing, and sales growth on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The population and sample used in this research include all companies in the industrial sector. In sample selection, this research employs purposive sampling technique, consisting of 65 observational data from 13 selected companies. The data used in this study are secondary data, and a quantitative research method is applied. Tax avoidance in this research is proxied by using the cash effective tax rate (CETR). The data is processed using E-views version 12. The results of partial regression tests from this research conclude that 1) capital intensity has no significant effect on tax avoidance, 2) transfer pricing has no significant effect on tax avoidance, and 3) sales growth has a significant effect on tax avoidance. Simultaneous regression test results in this research conclude that capital intensity, transfer pricing, and sales growth collectively (simultaneously) influence tax avoidance.

INTERELASI KOMPENSASI DAN BEBAN KERJA TERHADAP TURNOVER INTENTION PADA SEKTOR INDUSTRI TEKSTIL DI BANDUNG

Examine the impact of compensation and work pressure on the desire of workers to quit the textile industry sector companies in Bandung. The research is a quantitative research involving 100 employees working in the textile industry in Bandung. The Data were taken using questionnaires and data processed using statistical methods to predict the linear dependent variable with SPSS version 25. The achievement of the following research analysis is the result of commensurate findings and some that are not and simultaneously the impact of compensation and workload on the employee's desire to resign. The achievement of the explanation analysis showed that the compensation effect did not show a big impact on the employee's intention to leave the company on the other hand the complexity of the work has a high value as a driving factor that causes employees to leave their jobs.
 
 Key words: Compensation, Workload, Turnover Intention

THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE COMPANY FINANCIAL PERFORMANCE

This research aims to determine the relationship between company intellectual capital and company performance. The company's intellectual capital is measured by three indicators, namely value added human capital (VAHU), structural capital value added (STVA), and value added physical capital (VACA). Meanwhile, company performance is measured by Return on Assets (ROA). The object of this research is the Basic Industry and Chemical Sector companies. The data used in this study is secondary data obtained from IDX for the 2017-2021 period. The research method was carried out using descriptive analysis and multiple linear regression analysis. The total research population was 65 companies. Sampling was carried out using a purposive sampling method so that only company data that met the criteria was processed. The results of this research show that STVA and VACA have a positive and significant effect on company performance, while VAHU has an insignificant negative effect.

PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL

This study aimed to examine the influence of profitability, asset structure, and liquidity toward capital structure on consumer goods industry sector companies listed in the Indonesia Stock Exchange for the 2016-2020 period. Sample was selected by using simple random sampling method. The number of samples are 36 companies over the past five years, there are 180 samples. Data processing techniques using multiple regression analysis what helped by EViews 10 and Microsoft Excel 2013. The results of this study conclude that the profitability have no effect on capital structure. Asset structure have effect on capital structure positively and liquidity have effect on capital structure negatively. The implication of this study is the need to increase asset structure that will increase capital structure which will bring a good signal for investors.

PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

This study was conducted to empirically examine the effect of profitability, liquidity, firm size, and leverage on firm value. The sample selected through the simple random sampling method for this study were 35 consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The data used in this study is secondary data obtained from idx.co.id and related company websites. The data were processed using Microsoft Excel 2019 and Econometric Views (EViews) version 12.0 program. The results of this study indicate that profitability and leverage have a significant positive effect on firm value, while liquidity has an insignificant positive effect on firm value, and firm size has a significant negative effect on firm value.

Influence of Green Accounting, Environmental Performance, And Share Ownership on Corporate Financial Performance with Corporate Social Responsibility as An Intervening Variable in Basic Industrial and Chemical Sector Companies Listed on the IDX, 2018 – 2022

This study aimed to examine and evaluate the impact of Green Accounting, Financial Performance, and Stock Ownership on Corporate Financial Performance (CFP) in the primary and chemical industry sectors of companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research also aimed to investigate the role of Corporate Social Responsibility (CSR) as an intervening variable in this relationship. The sample for this study comprised 80 companies operating in the primary and chemical industrial sectors listed on the BEI. The utilization of purposive sampling methodology chose the sample, and the analysis of the data was conducted using Eviews 9 software and Sobel calculations. This study's findings suggest that no statistically significant relationship exists between Green Accounting, Environmental Performance, Stock Ownership, and Corporate Financial Performance. The variable of interest, Corporate Social Responsibility (CSR), exerts a notable influence on the financial performance of corporations. Green Accounting and Environmental Performance variables exhibit a notable influence on Corporate Social Responsibility. However, the variable of Stock Ownership does not demonstrate a substantial impact on Corporate Social Responsibility. In addition, it can be observed that the variables of Green Accounting, Environmental Performance, and Stock Ownership do not exert independent influence on Corporate Financial Performance when mediated by Corporate Social Responsibility.

Pengaruh Struktur Modal, Ukuran Perusahaan, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan

This study aims to analyze and examine the factors that influence firm value. The variables used in this study are capital structure, company size, profitability and dividend policy. The analytical method used in this study is the quantitative analysis method. The population of this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2019-2022. The method used in data collection is purposive sampling method. The number of samples used were 35 companies and the amount of data used was 140 data. When processing data, there are several company data that must be outliers. After the outlier data, the number of samples used was 91 data. The analytical method used in this study is the quantitative analysis method. The results showed that profitability has a positive effect on firm value. Capital structure, company size and dividend policy have no effect on firm value.

PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP PROFITABILITAS

This research aims to examine the influence of Good Corporate Governance and leverage on profitability. In this research, the Good Corporate Governance variable is measured by the board of directors, independent commissioners and audit committee, while the leverage variable is measured by the Debt to Equity Ratio (DER). This type of research is quantitative research because it uses an approach that emphasizes data analysis. The sampling technique used a purposive sampling method, namely the researcher determined the sample based on predetermined criteria and obtained a sample of 186 data from 62 companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The analytical methods used are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that the audit committee has no effect on profitability, independent commissioners have a positive and significant effect on profitability, the board of directors has a positive and significant effect on profitability, and leverage has a positive and significant effect on profitability