Companies In Industrial Sector Research Articles

The Influence of Return on Asset, Debt to Total Asset Ratio, and Economic Value Added, on Company Value with Dividends as a Moderating Variable in Industrial Sector Companies

The purpose of this study is to determine the Effect of Return On Assets, Debt To Total Assets Ratio, and Economic Value Added on Company Value with Dividend Policy as a Moderating Variable in Industrial Sector Companies. The sampling technique in this study is purposive sampling. So that the number of samples obtained is 54 companies. The tests used are Normality Test, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, Interaction Test / MRA. The correlation coefficient value is 0.177, meaning that between ROA, DAR, EVA and Dividend Policy on company value, the relationship is low. The determination coefficient value (R²) or R square obtained is 0.031, indicating that 3.1% of the influence on company value is explained by the variables ROA, DAR, EVA and Dividend Policy. While the remaining 96.6% is influenced by other variables not examined in this study.

The Impact of Environmental, Social, and Governance (ESG) Reporting on Corporate Financial Performance

This research explores the impact of Environmental, Social, and Governance (ESG) reports on company financial performance. ESG has become an important indicator in assessing the desirability and social responsibility of companies in various industrial sectors. Although many companies are starting to adopt ESG reporting standards, there are still concerns regarding their impact on financial performance. This research aims to establish a relationship between ESG reports and company financial performance through analysis of quantitative data taken from public companies over a certain time period. The financial performance indicators explained include return on assets (ROA), return on equity (ROE), and share prices. ESG data is obtained from company annual reports and internationally recognized ESG databases.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 123 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.

Exploring the Potential Synergies between Industry 5.0 and Green Lean Six Sigma for Sustainable Performance: A New Dimension of Operational Excellence

Today's companies are adopting a sustainable strategy, often in a reactive manner, to respond to customer demands, stakeholder concerns, and compliance with regulatory requirements, while seeking to proactively maintain a strong standing in the future market. This article explores the synergies between Industry 5.0 technologies and Green Lean Six Sigma (GLSS), highlighting how their integration can catalyse sustainable transformations in manufacturing. The study combines a literature review with empirical survey conducted across companies in various industrial sectors. The objective is to identify and examine potential synergies between Industry 5.0 technologies and Green Lean Six Sigma tools to improve the environmental impact of manufacturing companies. The results highlight the importance of Industry 5.0 technologies in boosting the efficiency of GLSS, thereby promoting more sustainable manufacturing practices. Key areas of synergy include sustainable process optimization, energy efficiency, sustainable personalization, data analytics for sustainability, and sustainable innovation. This article emphasizes the mutual benefits of integrating Industry 5.0 technologies with the Green Lean Six Sigma methodological framework. This combination reduces the consumption of materials and resources, improves energy efficiency, and stimulates innovation in favor of eco-responsible production. It calls for an integrated approach, considering technology, human resources, and processes, to enable manufacturing companies to achieve optimized operational performance while contributing to environmental sustainability.

تعزيز رشاقة وأداء سلسلة التوريد من خلال المشتريات الإلكترونية: دراسة للقطاع الصناعيّ الفلسطينيّ

Objective: The study aimed to explore the direct impact of e-procurement on the agility and performance of the supply chain in the Palestinian industrial sector. Methodology: The questionnaire was used as the main tool for the study. It contained a set of questions to measure the study variables. It was designed based on previous studies. This study was conducted on a sample of 288 individuals from the owners of companies in the Palestinian industrial sector, their managers and decision-makers. A number of hypotheses were formulated and examined using the structural equation model (Structural Equation Modeling (SEM), using the statistical program SmartPls4. Results: The study found a positive significant impact of e-procurement in its combined dimensions (e-design, e-sources, e-negotiation, and e-evaluation) on the agility of the supply chain. As for the results of the impact of the individual dimensions of e-procurement, the study found a positive significant impact for all dimensions except the dimension of e-negotiation on the agility of the supply chain. The study also found a positive significant impact for both e-procurement and supply chain agility on its performance. Conclusion: E-procurement is an important tool in enhancing the agility of the supply chain in the industrial sector, and an important factor in improving the performance of this chain.

The Influence of Audit Tenure, Audit Fee, and Institutional Ownership on Audit Delay: Study of Companies in Various Industrial Sectors Listed on The Indonesian Stock Exchange 2018-2022

ABSTRACT Purpose: This research aims to analyze the influence of audit tenure, audit fee, and institutional ownership on audit delay.Design/methodology: To do this research, the method chosen is quantitative. The sample used included 21 companies from various industries listed on the Indonesian Stock Exchange and data collected over five years, from 2018 to 2022. The logistic regression test is the analysis used.. Findings: The results showed that the probability values of audit tenure, audit fees, and institutional ownership were less than the significance level of 0.05, suggesting that the increase and decrease in the number of audits in tenure, audit fees, and institutional ownership were not large enough to indicate a significant influence on the audit delay proposed as a hypothesis.Practical implications: The author organized the diverse factors and findings inside the structured literature review, while this study, which focuses on Institutional Ownership and board governance, provides valuable insights into earlier studies. The writers guide academics, regulatory agencies, and company practices in this corporate governance topic.Originality/Value: This research is relatively new because it uses varying audit fees and various industrial sectors, which include various industrial sectors, so that the research results can be more acceptable.

The Influence of Leverage, Profitability, Liquidity and Tax Planning on Company Value in Consumption Goods Industry Sector Companies on the Indonesian Stock Exchange

This study aims to examine and analyze the effect of leverage, profitability, liquidity, and tax planning on company value in consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. It is a quantitative study using panel data analysis, employing methods such as the Chow test, Hausman test, Lagrange multiplier test, classical assumption tests, and hypothesis testing through Eviews 12 software. The study population includes companies in the consumer goods sector registered on the IDX between 2019 and 2021. A purposive sampling method was applied, resulting in 28 companies and a total of 84 observations. The data utilized are secondary and obtained from the official IDX website (www.idx.co.id) and company websites. The findings demonstrate that profitability has a positive and significant effect on firm value, indicating that more profitable companies tend to increase their market value. In contrast, leverage, liquidity, and tax planning do not show significant effects on firm value. However, when considered simultaneously, leverage, profitability, liquidity, and tax planning collectively influence firm value. These results underscore the importance of profitability as a key driver of firm value in the consumer goods industry, suggesting that companies should prioritize strategies to enhance profitability to improve market valuation. The study’s findings have implications for financial managers, investors, and policymakers, as they highlight the limited role of leverage, liquidity, and tax planning in directly influencing firm value, prompting a reevaluation of how these variables are considered in strategic financial decision-making.

Pengaruh Ukuran Perusahaan, Intensitas Modal dan Intensitas Persediaan terhadap Agresivitas Pajak

This research aims to analyze the influence of Company Size, Capital Intensity, Inventory Intensity on Tax Aggressiveness. This type of research is quantitative with secondary data sources. The population in this research is industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection method used in this research was purposive sampling so that the final sample obtained was 12 companies. The analysis technique used in this research uses multiple linear regression analysis techniques. The research results show that simultaneously the variables Company Size, Capital Intensity, Inventory Intensity influence Tax Aggressiveness. Then partially it shows that Company Size, Capital Intensity, Inventory Intensity do not have a significant effect on Tax Aggressiveness

Good Corporate Governance Moderates the Relationship of Company Complexity and Risk Management with Sustainability Performance

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.

Pengaruh Kepemilikan Manajerial Terhadap Kesulitan Keuangan Perusahaan Sektor Industri Dasar Dan Kimia

Managerial ownership is believed to reduce agency problems that frequently occur in business, which, if not addressed, can lead to financial distress for the company. Extremely high or low managerial ownership can cause issues, such as managers neglecting shareholders' interests or being less motivated to maintain the company's financial stability. This study aims to analyze the effect of managerial ownership on the likelihood of financial distress in basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this study. The data consists of annual reports from basic industry and chemical sector companies listed on the IDX from 2018 to 2023. Samples were determined using a purposive sampling method from a population of 73 companies, resulting in 24 companies with a total of 144 samples analyzed. Logistic regression analysis was used to test the hypothesis. The results of this study indicate that higher managerial ownership is associated with a reduced likelihood of financial distress. The findings of this study are useful for shareholders and management in making decisions regarding ownership structure to minimize financial risk.

Faktor-faktor yang Mempengaruhi Laba Bersih

The purpose of the study is to determine and analyze the effect of Operating Cost, Sales, Cash Turnover, Receivable Turnover, and Inventory Turnover on Net Income of Various Industrial sub sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019- 2023. In this study, a purposive sampling method is used, which obtained 37 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22 and Microsoft Excel 2019. The results of this study indicate that Operating Cost and Cash Turnover has no effect on Net Income. At the same time, sales have negative significant effect on Net Income, Receivable Turnover have negative significant effect on Net Income, and Inventory Turnover have positive significant effect on Net Income.

PENGARUH FIRM SIZE, GROWTH OPPORTUNITY DAN NET WORKING CAPITAL TERHADAP FIRM VALUE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI DENGAN CASH HOLDING SEBAGAI VARIABEL INTERVENING

The research objective is to analyze and test the effect of Firm Size, Growth Opportunity and Net Working Capital on Firm Value through Cash Holding. The population in this study were various industrial sector companies listed on the IDX in 2019-2022. The sampling technique used is non probability sampling using purposive sampling technique. Data analysis and hypothesis testing in this study used the Structural Equation Model - Partial Least Square (PLS-SEM). The direct hypothesis test results show that Firm Size has a negative but insignificant effect on the Cash Holding variable, Growth Opportunity has a significant positive effect on the Cash Holding variable, Net Working Capital has a significant positive effect on the Cash Holding variable, Firm Size has a positive but insignificant effect on the Firm Value variable, Growth Opportunity has a positive but insignificant effect on Firm Value, Net Working Capital has a negative but insignificant effect on the Firm Value variable, Cash Holding has a significant negative effect on the Firm Value variable, Firm Size has a positive but insignificant effect on the Firm Value variable through Cash Holding, Growth Opportunity has a negative but insignificant effect on the Firm Value variable through Cash Holding, Net Working Capital has a negative but insignificant effect on the Firm Value variable through Cash Holding.

Factors Affecting The Integrity of Company Financial Statements

This research aims to test and gather empirical evidence of Factors Affecting the Integrity of the Company's Financial Statements. Factors examined in this study include Audit Committee, Board of Commissioners, Institutional Ownership, Audit Tenure, Auditor Industry Specialization and Financial Distress as independent variables. Meanwhile, the dependent variable is the Integrity of Financial Statements. The sample chosen for this study is Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022, then purposive sampling method was implemented as the sampling technique. This study uses secondary data: the company's financial statements and annual reports. The collected data were then analysed by multiple linear regression using Statistical Package for Social Sciences (SPSS) version 22. The study’s findings reveal that the Audit Committee positively affects the integrity of Financial Statements. Meanwhile, the Board of Commissioners, Institutional Ownership, Audit Tenure Auditor Industry Specialization, and Financial Distress do not affect the Integrity of Financial Statements. It is recommended that further research consider adding variables as independent variables, moderating variables or intervention variables that have the potential to increase their influence on the integrity of financial reports.

The Effect of Transfer Pricing and Profitability on Tax Avoidance Empirical Study in Industrial Sector Companies

This study aims to evaluate the influence of transfer pricing and profitability on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The analytical methods employed include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, t-tests, and the determination coefficient test using SPSS software with a 5% significance level. The sample used in this study consists of 139 observations. The results indicate that transfer pricing has a significant effect on tax avoidance, while profitability does not have a significant impact on tax avoidance. These findings suggest that companies tend to use transfer pricing strategies to minimize tax burdens and increase after-tax profits. Conversely, changes in profitability levels cannot be considered a reliable indicator to predict changes in corporate tax avoidance behavior. Thus, this study highlights the importance of transfer pricing as a key factor in corporate tax avoidance strategies, while profitability does not show a significant relationship with tax avoidance. These findings contribute to the literature on tax avoidance and can serve as a reference for policymakers in understanding the dynamics of tax avoidance in the industrial sector.

The Influence of Liquidity, Profit, Debt Policy and Operating Leverage on Price to Book Value in Manufacturing Companies listed on the Indonesian Stock Exchange

The research is aimed at analyzing the influence of liquidity, profits, debt policy and operating leverage on price to book value. A population of 73 manufacturing companies in the basic industrial and chemical sectors listed on the Indonesian stock exchange, 43 companies were sampled for research using purposive sampling. Research data was obtained from the site www.idx.co.id. Furthermore, the data obtained was processed using SPSS version 26. The results stated that liquidity partially had a positive but not significant effect on Price to Book Value. Profit and debt policy partially have a positive and significant effect on Price to Book Value. Operating leverage partially has a negative and insignificant effect on Price to Book Value. Liquidity, Profit, Debt Policy and Operating Leverage simultaneously have a significant effect on Price to Book Value.

Pengaruh Audit Tenure, Debt Default tehadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

This study aims to find out how tenure and debt default audits affect going-concern audit opinions. This research focuses on manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2021 period. The purposive sampling method was used to select the sample in this study, namely 49 companies. Based on the process of data collection, data processing and data testing, the overall summary of the results of the research is presented from the interpretation of the data, namely the tenure audit variable positively influences acceptance of going-concern opinions but is not significant so that it is stated that tenure audits do not influence acceptance of going-concern opinions. concern. Meanwhile, the debt default variable has a positive and significant effect so that it can be stated that debt default has an influence on receiving a going concern opinion.

The Effect of Profitability, Liquidity, Company Size, and Institutional Ownership On Earning management In Industrial Sector Companies Listed On The Indonesia Stock Exchange In 2019-2022

The Effect of Profitability, Liquidity, Company Size, and Institutional Ownership On Earning management In Industrial Sector Companies Listed On The Indonesia Stock Exchange In 2019-2022

Pengaruh Penerapan Green Accounting terhadap Profitabilitas pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

This research aims to analyze the effect of implementing green accounting on profitability in Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population of this research is all Basic Industry and Chemical Sector Companies listed on the Indonesia Stock Exchange (BEI) totaling 70 companies with samples for three years from 2020-2022 totaling 22 companies with a period of 3 years so that we got 66 samples taken using the Purposive Technique Sampling. Data collection was carried out using documentation techniques. Data analysis was carried out with SPSS 23 using multiple linear regression tests, classical assumption tests, and hypothesis tests. Based on the results of partial testing (T test), the environmental cost variable has a significant effect on profitability, indicating that environmental costs can have a large effect on the company's ability to earn profits. Meanwhile, the environmental performance variable does not have a significant effect on profitability, which shows that whether a company's environmental performance is good or bad does not affect the company's profit even though the company has a good PROPER rating. Based on the results of simultaneous testing (F test) environmental costs and environmental performance together have a simultaneous effect on profitability

PENGARUH KESADARAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN EFISIENSI INVESTASI SEBAGAI VARIABEL INTERVERNING

This research was conducted to analyze the influence of environmental awareness on firm value with investment efficiency as an interverning variable on the Indonesia Stock Exchange in the period 2020 to 2022. The population in this study was 38 companies in the Consumer Goods Industry Sector on the Indonesia Stock ExchangeThe population in this study was 38 Consumer Goods Industrial Sector companies on the Indonesian Stock Exchange. This research is quantitative research, namely by collecting data using secondary data. The data in this research was obtained from financial report data on the official website of the Indonesia Stock Exchange (BEI) (www.idx.co.id The results of this research show that the environmental awareness variable have a positive influence on firm value. Environmental awareness have no influence on firm value. And investment efficiency is able to mediate the effect of environmental awareness variable positively on firm value.

The Effect of Liquidity, Sales Growth and Firm Size on Financial Distress in Manufacturing Companies in Various Industrial Sectors Listed on the Indonesian Stock Exchange for the 2020 - 2022 Period

The Effect of Liquidity, Sales Growth and Firm Size on Financial Distress in Manufacturing Companies in Various Industrial Sectors Listed on the Indonesian Stock Exchange for the 2020 - 2022 Period