Influence Of Firm Size Research Articles

Pengaruh Firm Size, Audit Fee, Audit Tenure, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Pengaruh Indonesia 2018-2022

This research aims to determine the influence of firm size, audit fees, audit tenure, auditor competency and independence on audit quality in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research population used a purposive sampling technique to obtain a sample of 150 data from 30 companies, but data transformation and outliers were applied so that the sample size became 120 data. The data analysis applied in this research is classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that simultaneously there is an influence of the variables firm size, audit fee, audit tenure, competence and independence of the auditor on audit quality, but partially the variables of competence and independence of the auditor do not have a significant effect on the quality of audits in banking companies listed on the Indonesia Stock Exchange for the period 2018-2022.

Analysis of the Determinants for the Islamic Social Responsibility

This research aims to determine the influence of firm size, profitability, leverage, and board size on Islamic social responsibility. The population in this research are companies listed on the Indonesian Stock Exchange in 2020–2022. In this research, we will see the simultaneous and partial influence and the dominant variables using data analysis tools in the form of multiple linear regression, coefficient of determination, hypothesis testing using the F test and t-test, and the classical assumption test. Based on the research results, it can be concluded as follows: Simultaneously, firm size, profitability, leverage, and board size influence Islamic social responsibility. Partially, it can be seen that not all variables have a significant effect on Islamic social responsibility. Firm size and leverage influence Islamic social responsibility, while profitability and board size have no influence.

How Do Financial Performance and Firm Size Influence Financial Distress? A Study of Digital Banks and Traditional Banks Offering Digital Services (2018-2023)

How Do Financial Performance and Firm Size Influence Financial Distress? A Study of Digital Banks and Traditional Banks Offering Digital Services (2018-2023)

The Affect of Firm Size, Debt Policy, Profitability on Stock Returns: Moderating Role Dividend Policy

This research aims to examine the influence of Firm Size, Debt Policy and Profitability on Stock Returns with Dividend Policy as a moderating variable in non-financial Firms included in the LQ45 stock index on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sampling technique in this research is the purposive sampling technique. This research uses secondary data, namely the firm's annual financial report (annual report) obtained from the official website of the Indonesian Stock Exchange (IDX). The analytical method used is multiple linear regression techniques and moderated regression analysis (MRA) with testing using the SPSS version 29.0 application. The research results show that Firm size has a positive and significant effect on stock returns. Debt policy and profitability have a negative and insignificant effect on stock returns. Dividend policy can moderate Firm size on stock returns. However, dividend policy does not moderate debt policy and profitability on stock returns; however, dividend policy can moderate the influence of Firm size, debt policy, and profitability simultaneously on stock returns. The managerial implications of this research show that Firm size, debt policy, and profitability have a significant influence on stock returns, while dividend policy can moderate this relationship.

The Impact of Firm Size, Leverage, and Peer Effect on Cash Holding

This research aims to empirically test the influence of firm size, leverage, and peer effect on cash holding. The population of this research is 110 companies in property real estate and building construction sector that listed on the Indonesia Stock Exchange (BEI) in 2018-2022 period. The number of sample on this research is 61 which the criteria of sample is companies in property real estate and building construction sector that listed on the Indonesia Stock Exchange (BEI) in 2018-2022 period consecutively. Data testing uses SPSS25 software. The analysis technique used in this research is multiple linear regression. The results of this research indicate firm size influence cash holding. Meanwhile, leverage and peer effect have no effect on cash holding.

Moderating Effect Of Profitability In Disclosure Of Corporate Social Responsibility, Leverage, And Firm Size: Effect On Share Price

This research aims to examine the effect of Corporate Social Responsibility (CSR), leverage, and firm size on share prices in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX), with profitability as a moderating variable. This research uses a quantitative approach with a sample size of 20 companies over 7 years, namely 140 research samples obtained using a purposive sampling technique. This research uses secondary data collected through documentation method. The data analysis technique used is Partial Least Square Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0 software. The test stages using PLS-SEM are divided into 3 stages, namely measurement model analysis (outer model), structural model analysis (inner model), and hypothesis testing. The results of the analysis in this study indicate that CSR disclosure, leverage, firm size and profitability influence the share prices of LQ45 index companies. Apart from that, profitability is unable to moderate the influence of CSR and leverage on the share prices of LQ45 index companies. However, profitability is able to moderate the influence of firm size on the share prices of LQ45 index companies.

Boardroom Strategies: How Governance Structures and Firm Size Influence Accounting Conservatism

This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.

The Effect of Green Accounting, Tax Aggressiveness, and Company Size on Firm Value

This study aims to provide empirical evidence regarding the influence of green accounting, tax aggressiveness, and firm size on firm value in the Investor33 companies listed on the Indonesia Stock Exchange during the period 2019-2022. This research employs descriptive statistical analysis and panel data regression analysis using Eviews 11. Data for the study are sourced from the Investor33 Index companies from 2019 to 2020, obtained from www.investing.com and the official websites of the companies, resulting in 132 samples. The analysis utilizes linear regression analysis based on the selection between fixed effect model, random effect model, and common effect model, with reference to the results of the Chow test and the Hausman test. The findings reveal a positive and significant influence of green accounting on firm value among companies in the Investor33 Index. Conversely, no significant influence is found between tax aggressiveness and firm value, as well as between firm size and firm value in this study.

Struktur Modal, Rasio Aktivitas, dan Ukuran Perusahaan terhadap Harga Saham Sektor Pertambangan yang Terdaftar di Jakarta Islamic Index

Purpose: This study aims to determine the influence of capital structure, activity ratio, and firm size on the stock prices of the mining sector listed on the Jakarta Islamic Index (JII). Methodology: The population of this study comprises mining sector companies listed on the Jakarta Islamic Index in 2019-2023. A purposive sampling technique was used. Results: The results of this study show that capital structure has no effect on stock prices, activity ratio has a positive and significant effect on stock prices, and company size has a negative and significant effect on stock prices. Limitations: This study used limited data for the 2019-2023 period, the results may not apply for different periods. The research sample is focused on mining sector companies; therefore, the results cannot be generalized to all companies or industries. This study does not consider macroeconomic or other factors. Contribution: This research is expected to provide a clear view of how mining sector companies can optimize stock prices in the capital market.

Moderation Of Firm Size On The Effect Of Financial Performance On Tax Avoidance

This research was conducted to determine the influence of profitability, leverage, capital intensity, CSR, and firm size on tax avoidance and how firm size moderates this influence. The data in the research was taken using purposive random sampling by determining criteria from companies in the energy, basic materials, industrial, primary and secondary consumer goods sectors listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data were processed and analysed using multiple regression and moderated regression analysis using Eviews 10. The research results show that profitability has a positive and significant influence on tax avoidance, and leverage has a negative and significant influence on tax avoidance. Capital intensity, CSR activities and firm size do not influence tax avoidance. The research results also show that firm size can moderate the influence of leverage and capital intensity on tax avoidance.

Determinasi Integritas Laporan Keuangan

Financial Statements are a form of corporate management responsibility aimed to stakeholders. The presentation of financial reports must be carried out accurately and free from misstatements in the preparation process. In other words, financial statements must have quality or integrity in its composition. The aim of this research is to determine the influence of company size, financial distress, independent commissioners, and public accounting firm size on the integrity of financial statements in infrastructure sector companies with profitability as a control variable. This research is quantitative research using secondary data from audited financial statements and company annual reports. Based on the results of the tests, it is concluded that 1) company size has no effect on the integrity of financial statements; 2) financial distress has no effect on the integrity of financial statements; 3) independent commissioners have a positive influence on the integrity of financial statements; 4) public accounting firm siz has a positive effect on the integrity of financial statements.

AUDIT DELAY FACTORS OF INDONESIAN FIRMS: A BINARY LOGIT AND PANEL EGLS ANALYSIS

This study intends to determine the influence of audit opinion and firm size on audit delays with audit rotation as a mediating variable. We examined 30 firms listed in IDX Circular Letter 2020-2022 using purposive selection and secondary data from financial reports. Despite deadline extensions, these companies consistently needed to submit timely reports. The findings reveal that an unfavorable audit opinion negatively affects the rotation process, whereas a larger firm size has a positive effect. Additionally, audit opinions and rotation negatively affect audit delays, whereas company size has a positive influence. The study also shows that audit rotation partially mediates the association between audit opinion and audit delay and between firm size and audit delay. The research team acknowledges that prevailing economic conditions during data collection may affect the applicability of the results to other periods. This study implies that auditors and accountants identify the primary causes of audit delays, such as inadequate documentation, transaction complexity, and communication issues. Implementing best practices can improve financial reporting quality, reduce errors, and enhance auditor timeliness. Auditors and accountants are advised to adopt these practices to minimize audit delays.

Analisis Financial Distress dengan Menggunakan Analisis Survival

Financial Distress refers to a situation in which the financial condition of a company is poor, indicated by insufficient capital and difficulties in meeting financial obligations throughout the maturity of its payments. The underlying causes include low asset value, high corporate debt, and poor corporate performance. Hence, the company must take measures to maintain the financial condition of the company from experiencing financial difficulties. The objective of this study is to clearly understand the influence of liquidity, leverage, profitability, and firm size on financial distress in Sub-Sector Pakaian & Barang Mewah companies listed on the Indonesia Stock Exchange from 2016 to 2022. The data used is secondary data obtained from the annual financial reports of the company. The sample used is obtained via the technique of purposive sampling. Survival analysis is a method used. The hypotheses in this data analysis were tested using SPSS 23. Data analysis shows that Liquidity, Leverage, Profitability, and Company Size simultaneously have a significant impact as the independent variables contribute additional effects to the model, resulting in a good fit for the model. It is known that Leverage and Company Size have a significant influence on Financial Distress when considered individually. Liquidity and Profitability do not have a significant impact on Financial Distress

Can firm profitability, firm sustainability, and firm size influence director remuneration in public listed companies?

A director of a company shall exercise reasonable care, skill, and diligence with the knowledge, skill, and experience that may reasonably be expected of a director and which the director in fact has. In view of this, there is a need to find a balance between remunerating directors for their challenging responsibilities and attracting and retaining them, while also justifying the pay package to shareholders, which remains difficult for many listed companies. Therefore, it is important to understand the factors that influence directors’ remuneration in public listed companies. This study aims to address this issue by choosing three firm characteristics namely, firm profitability, firm sustainability, and firm size. This study relied on content analysis on public listed companies in Malaysia. This study utilised 291 observations over a period of 3 years, from 2019 to 2021. The statistical analysis was performed using panel data analysis. This study shows that firm sustainability positively and significantly influences director remuneration in public listed companies. On the other hand, this study shows that firm profitability and firm size negatively influence director remuneration, although the relationship is not significant. The findings of this study implicate that firm sustainability is an important factor in determining director remuneration in public listed companies. The findings of this study contribute to the literature on the factors that contribute to director remuneration in public listed companies and are able to justify why these directors are remunerated differently.

Pengaruh Cash Holding, Firm Size, dan Kepemilikan Manajerial Terhadap Perataan Laba

The company’s reported profit can affect the perception and decisions of various parties or stakeholders. By showing stable profits, companies can attract and retain investors. The company’s reported profit can affect the perception and decisions of various parties or stakeholders. By showing stable profits, companies can attract and retain investors.This study aims to obtain empirical evidence on the influence of Cash Holding, Firm Size, and Managerial Ownership on Income Smoothing. The method used in this study is a quantitative research method. The object of this research is consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2022. The determination of the sample in this study used purposive sampling. The population in this study is 111 companies. There are 16 companies that meet the criteria with a sample of 64. This study uses secondary data obtained through the official website of the Indonesia Stock Exchange. The analysis technique used is binary logistic regression analysis using Eviews12 software. The results of this study show that Cash Holding, Firm Size, and Managerial Ownership simultaneously affect Income Smoothing. Partially, Cash Holding, and Managerial Ownership have an effect on Income Smoothing. Meanwhile, Firm Size partially has no effect on Income Smoothing.

Pengaruh siklus hidup, profitabilitas, utang, dan ukuran perusahaan terhadap kebijakan dividen pada perusahaan indeks LQ45 di Indonesia

This study aims to empirically examine the influence of life cycle, profitability, leverage, and firm size on dividend policy in LQ45 index companies for the 2021-2023 period. Life cycle is measured by RETE, profitability is measured by ROA, leverage is measured by DER, firm size is measured by total assets natural logarithms, and dividend policy is measured by DPR. This type of research is a quantitative research on influence using secondary data. The sampling technique used was probability sampling with the proportionate stratified random sampling method and produced 27 samples of companies from 45 companies. The data analysis technique used in this study is multiple linear regression. The results of the study partially show that the life cycle has an effect on dividend policy, and profitability, leverage and firm size have no effect on dividend policy. The results of the study simultaneously show that life cycle, profitability, leverage and firm size have an effect on dividend policy.

Pengaruh Profitabilitas, Leverage, Firm Size, Dan Likuiditas Terhadap Harga Saham

This research aims to determine the partial influence of Profitability, Leverage, Firm size and Liquidity on Stock Prices in the Pharmaceuticals & health care research sub-sector listed on the Indonesia Stock Exchange for the period 2019 - 2023. The sample for this research is 7 companies in the Pharmaceuticals & Sub-sector. health care research listed on the Indonesia Stock Exchange for the 2019-2023 period. This research uses panel data regression statistical analysis tools assisted by the Eviews version 12 program and Microsoft Excel 2016. The results of this research show that Profitability, Leverage and Firm size partially have no effect on Stock Prices. However, liquidity partially and significantly influences share prices.

The Influence of Sales Growth, Profitability, Liquidity and Firm Size Towards Financial Distress

There are several models that can be used in analyzing a company's Financial Distress, the most widely used is the Altman model. The study aims to analyze and identify the influence of fundamental factors represented by ratios such as Sales Growth Analysis, ROA Ratio, Current Ratio, and Firm size on Financial Distress conditions. This research was conducted on financial statements of oil and gas mining sector. Data was collected using data panel with multiple linear regression technique analysis. Data was proceed using Eviews 12. The result show Sales growth, ROA, Current Ratio and TATO ratio have a partially significant effect on Financial Distress. Sales growth ROA, Current Ratio and TATO ratio together and a simultaneous have an effect on Financial Distress

The Influence of Regulation, Audit Delay, Audit Fees, and Firm Size on Auditor Switching in Transportation and Logistics Entities Listed on The Idx from 2018 to 2022

This study aims to demonstrate the impact of regulations, audit delay, audit fees, and firm size on auditor switching. The subjects of this observation are transportation and logistics entities listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method used is purposive sampling, resulting in 55 observation samples. The analysis in this study employs logistic regression analysis. The tool used is Eviews version 13. The results of the study prove that the variables of regulation, audit delay, audit fees, and firm size do not influence auditor turnover individually. However, when tested together, these variables collectively influence auditor turnover with a percentage of 31.6%, while the remaining 68.4% is explained by variables other than those observed.

THE INFLUENCE OF BLOCKHOLDER OWNERSHIP , PROFITABILITY, AND FIRM SIZE ON TAX AGGRESSIVITY

In Indonesia, foreign direct investment is increasing, but in the field, companies with foreign capital say they are making losses to avoid paying taxes, so this is very counterproductive by opening up foreign investment, but the companies are actually losing money both fiscally and commercially. This research aims to analyze the influence of blockholder ownership , profitability, and firm size on tax aggressiveness. This research uses the data analysis method that will be used in this research, namely partial and multiple regression analysis, where the processing uses descriptive statistical analysis. This research uses computer program tools to manage data in the form of Eviews software version 10 . The research results show that the blockholder ownership variable has no effect on tax aggressiveness, but the profitability and firm size variables do tax aggressiveness. So that service companies are expected to pay more attention to the possibility of tax aggressiveness occurring both internally and externally to the company, and the government to tighten and clarify the contents of regulations regarding tax aggressiveness so that companies truly comply with the obligation to pay taxes