Influence Of Firm Size Research Articles

THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN CONSUMPTION COMPANIES IN INDONESIA

This This study aims to determine whether there is an influence of firm size, profitability, and growth on corporate social responsibility in companies listed on the Indonesia Stock Exchange in 2018-2020. Variables used in this study are firm size, profitability, and growth as independent variables and corporate social responsibility as the dependent variable. The selection of samples in this study using purposive sampling method with the criteria that have been determined obtained 35 companies for 3 years so that the total sample used is 105 data. The type of data used is secondary data obtained from annual reports and sustainability reports. This hypothesis was tested using descriptive statistical analysis, classic assumption tests, multiple regression analysis, and hypothesis testing. The results showed that Firm Size partially had a negative and significant effect on Corporate Social Responsibility while Profitability and Growth had no effect on Corporate Social Responsibility and simultaneously Firm Size, Profitability, and Growth had no effect on Corporate Social Responsibility..

The Pengaruh Ukuran Perusahaan, Arus Kas Bebas, Leverage, dan Profitabilitas Terhadap Manajemen Laba

The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020. The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportunity for management to practice earnings management. Free Cash Flow has a negative effect on earnings management, this shows that if the amount of free cash flow is low in a company, the higher earnings management practices will be. Leverage has no effect on earnings management, this shows that the level of leverage does not make management perform earnings management.

The Influence of Asset Growth, Profitability, and Firm Size on the Capital Structure of Islamic Banking in the World Period 2011-2020

This study aimed to know the influence of asset growth, profitability, and firm size on the capital structure of Islamic banking in the world. This study is quantitive with an explanatory approach. The population in this study consisted of 187 members of IFSB period 2022, and by using a purposive sampling technique there was 18 Islamic banks that used as a samples. The data used was secondary and the data collection method was done by accessing the annually published financial reports on the official website of each Islamic banks from 2011 until 2020. The data analysis used panel data regression with Eviews10. The results show that partially asset growth and firm size have a significant positive effect on the capital structure of Islamic banking in the world, yet profitability has a significant negative effect on capital structure of Islamic banking in the world. Meanwhile, simultaneously asset growth, profitability, and firm size have a significant effect on capital structure of Islamic banking in the world.

Mergers and Acquisition and Financial Performance of Commercial Banks in Kenya

Commercial banks’ managers and shareholders are always adopting mergers and acquisitions aiming to improve their financial performance, economies, efficiency as well as their liquidity position. However, this doesn’t always turn out to be so since different performances has been experienced by the firms that have undergone mergers and acquisitions in the banking sector. While some studies indicate that mergers and acquisitions have adverse effect, others indicate that it doesn’t have an effect while others have documented that it positively improves performance. In the recent years commercial banks have undergone mergers and acquisitions whereby in the last 20 years a total of 10 acquisitions and 13 mergers have taken place but the performance of these banks remains mixed. Therefore, there was a need to interrogate whether commercial banks’ financial performance is affected by mergers and acquisitions given that the effect is mixed. The study’s specific objectives included establishing the influence of organizational operating synergy, firm size and risk diversification as mergers and acquisitions effects on Kenyan commercial banks’ financial performance. The theories that provided a theoretical justification as well as interrogation of the key study variables are; the Synergistic Mergers Theory, the Agency Cost Theory (ACT) and Resource Based Theory. A causal research design was adopted where a census was conducted on the entire population of the last 20 years’ 10 acquisitions and 13 mergers. This study used both primary and secondary data, which was analyzed with SPSS to generate inferential and descriptive statistics and frequencies. The results of regression and correlation analysis were presented in tables and figures. The study found that organizational operating synergy, bank size, and risk diversification all had a positive and significant impact on the financial performance of Kenyan commercial banks. According to the study, operation synergy had a significant impact on bank financial performance due to lower operating expenses, increased market share, consolidation of operations, and synergies within the banking industry. An increase in bank size will result in effective gains that will be passed on to customers in the form of high deposit rates, lower lending rates, and lower interest rates. However, increasing the size of the bank beyond certain limits indicates a decline in the scale, leading to inefficiency. The diversification of a bank's operations varies depending on the bank. Diversification of risk is a risk-reduction technique that involves allocating investments across a variety of financial instruments. When banks diversify their risk, they reduce the amount of risk they are exposed to in order to maximize their returns. According to the study, Kenyan commercial banks should critically evaluate the merging institutions' overall business and operational compatibility and focus on capturing long-term operational synergies. There is a need for bank policies that place a higher priority on determining and monitoring their loan portfolio, customer deposits, and asset quality. The banks should invest in a broad range of assets such as bonds, stocks, real estate etc so as to reduce the volatility and risk to their portfolio by holding investments that have a low correlation to one another.

The Influence of Asset Growth, Profitability, and Firm Size on the Capital Structure of Islamic Banking in the World Period 2011-2020

The Influence of Asset Growth, Profitability, and Firm Size on the Capital Structure of Islamic Banking in the World Period 2011-2020

Determinants of Integrated Reporting Quality of Financial Firms

Despite existing studies on the determinants of integrated reporting quality, such studies are rare in the financial sector. The aim of this study is to investigate the determinants of integrated reporting quality of financial firms. More specifically, the influence of firm size, firm age, profitability, auditor size, length of integrated report, institutional quality and economic development, on integrated reporting quality. The data for this study was obtained from a sample of 18 financial firms across 18 countries for the period of 2013 to 2019 with a total of 106 firm year observations. Using content analysis, an integrated reporting index was developed for the purpose of this research which was then used to measure integrated reporting quality for each firm year. The research findings reveal that integrated reporting quality of financial firms is positively influenced by firm age, length of integrated report and institutional quality. However, this study reveals that firm size, profitability, leverage, auditor size and economic development have no significant influence on the integrated reporting quality of financial firms. This study contributes to the scarce literature on the determinants of integrated reporting quality in the financial sector.

Firm Characteristics and Working Capital Financing Adopted by Non-Financial Firms Listed at Nairobi Securities Exchange, Kenya

The working capital requirement is critical to any organization. However, the working capital of numerous non-financial firms listed at NSE has been negative. Thus, the study examined the influence of firm characteristics on working capital financing. Precisely, the study examined the influence of firm size, asset tangibility, profitability and leverage on working capital financing. Five theories, namely, Baumol design, pecking order theory, trade-off concept, economies of scale theory and profit maximization theory, informed the study. The study employed an explanatory research design. The target population were 45 non-financial firms listed at NSE. The study carried out a census of all the firms. The research collected secondary panel data. The study period was between 2015 and 2019. The results from the model fitness showed that firm size (log of total assets), asset tangibility, profitability (ROA) and leverage explain 64.70% of the variations in the working capital financing of the non-financial firms. The correlation results showed that firm size measured through the log of total assets, asset tangibility and profitability were positively associated with working capital financing. In contrast, leverage was found to be negatively associated with working capital financing. The regression results showed that firm size, asset tangibility and profitability have a significant positive effect on working capital financing. However, the regression results revealed that leverage has a significant negative effect on working capital financing. The study recommended non-financial firms listed at NSE look for strategies that increase their assets. Enormous firms are expected to be more financially stable with more investments, thus reducing borrowing. In addition, the firms should look for ways to increase asset tangibility. The firms can invest in more assets such as plant and equipment, buildings, computer equipment, software, furniture, land, machinery, and vehicles. Moreover, the non-financial firms listed at NSE to look for strategies to reduce the leverage levels. External funding of the operations, such as debts, should be used if all the other internal financing options are exhausted. Keywords: Firm size, asset tangibility, profitability, leverage, working capital financing, non-financial firms listed at NSE, Kenya

Examining the Relationship Between Product Market Competition and Chinese Firms Performance: The Mediating Impact of Capital Structure and Moderating Influence of Firm Size.

This study emphasized the relationship between the Chinese companies’ product market competition and organizational performance. This article explored the mediating effect of capital structure and the moderating impact of firm size in achieving better performance of Chinese companies. This study employed a sample of 2,502 Chinese firm observations and identified that market competition positively influenced firm performance. Additionally, capital structure partly mediated the relationship between product market competition and firm performance. Similarly, the present study also tested the moderating effect of firm size (both small and large) on the association between product market competition and firm performance. The results showed that moderating large businesses affects the nexus between product market competition and firm performance. Conversely, small firms’ moderating role revealed a substantial adverse impact on the association between product market competition and firm performance. These findings contribute to the literature on the complex implications of market competition on business firms’ performance. The results provide insightful and practical implications for future research directions.

Faktor-Faktor Yang Mempengaruhi Risk Disclosure

The purpose of this study is to obtain empirical evidence regarding the influence of firm size, leverage, board independence, and liquidity in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 87 samples and 261 manufacturing company data which were selected based on purposive sampling method. The research data was inputted with Microsoft Excel and processed through the Eviews 11.0 software. The results of this study indicate that firm size has a significant effect on Risk Disclosure, while leverage, board independence, and liquidity have no significant effect on Risk Disclosure. The implication of this research is the need for an increase in firm size, leverage, board independence, and liquidity to increase company activities in the level of risk disclosure.

The Influence of Leverage, Firm Size and Financial Distress on Accounting Conservatism

This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies. The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables. While the variable of accounting conservatism as the dependent variable. The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism. Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.

The Effect of Firm Size and Leverage on Profit Management With Ownership Structure as a Moderating

This study aims to examine and analyze the effect of firm size and leverage on earnings management with ownership structure as moderating. The sample used is 54 manufacturing firms listed on the Indonesia Stock Exchange for 2015-2017 period, using multiple regression analysis and to measure hypotheses is SPSS 24. The study results are (1) firm size has a positive and not significant effect on earnings management. (2) Leverage has a positive effect on earnings management. (3) Managerial ownership has a negative effect on earnings management. (4) Institutional ownership has a negative and insignificant effect on earnings management. (5) Managerial ownership strengthens the influence of firm size on earnings management. (6) Institutional ownership does not strengthen the influence of firm size on earnings management. (7) Managerial ownership weakens the influence of leverage on earnings management. (8) Institutional ownership weakens the influence of leverage on earnings management.

Risk Management Disclosure and their Effect on Banking Firms Value in Indonesia

Risk management is the effort done to minimize the possible risks that might occur in future. This study aimed to examine the influence of firm size, audit committee, and risk committee on risk management disclosure and to examine the influence of firm size, audit committee, risk committee, and risk management disclosure on firm banking value. The research sample comprised 40 banking firms listed on the Indonesia Stock Exchange (IDX) during 2016 to 2018. The hypothesis testing was done by using a regression data panel. The results revealed that the firm size and risk committee had a positive influence on the disclosure of risk management, and audit committee did not have a positive influence on the disclosure of risk management. This study also proved the positive influence of firm size, audit committee, and risk committee on firm banking value through risk management disclosure. The limitation of this study was the measurement of the risk management disclosure index which contained an element of subjectivity in understanding the index, so it had the opportunity to give different perceptions if research is carried out in the future. The implication of this study requires to consider the size of the company and that of the risk committee, so that it will minimize risk for investors in future.

FACTORS AFFECTING THE VALUE OF ENTITIES ON THE INDONESIA STOCK EXCHANGE

The objective of this research is to obtain empirical evidence about the influence of liquidity, leverage, dividend policy, firm size, profitability, institutional ownership, and managerial ownership as independent variables to firm value as dependent variable in Indonesia non-financial companies. The research used companies listed in non-financial sectors in Indonesia Stock Exchange on 2018-2020. There are 103 companies meet the criteria by using purposive sampling method. The research uses multiple regression method for data analysis. The result shows that leverage and profitability have influence to firm value, while other independent variables such as liquidity, dividend policy, firm size, institutional ownership and managerial ownership have no influence towards firm value in the company.

The Effect of Profitability, Leverage, Firm Size, Firm Reputation and Institutional Ownership on Audit Report Lag

Financial statements are one important instrument in supporting the sustainability of a company, because financial statements have a role in the process of measuring and evaluating the performance of a company. Financial statements must be of high quality before being submitted to users of financial statements because users of financial statement information require reports that are complete, transparent, and presented on time. The financial statements aim to provide information about the company's financial position, performance and cash flow that is beneficial for most users of financial statements in the context of making economic decisions and shows management's responsibility in the use of company resources. The auditor's timeliness in completing the audit report will affect the timeliness of the publication to the public. The length of time (number of days) from the date of closing the book to the date stated on the audit report is called the audit report lag. The purpose of this study was to obtain empirical evidence about the effect of Profitability, Leverage, Firm Size, Firm Reputation and Outsider Ownership influence on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2014-2018. The method used is explanatory research, which explains the position of the variables studied and tests the effect of one or several variables on one or several other variables. The results showed that firm size had a significant negative effect on audit report lag, leverage variable does not have a significant negative effect on audit report lag, profitability has no negative effect on audit report lag, Public Accounting Firm (KAP) has no negative influence on audit report lag and institutional ownership does not have a negative effect on audit report lag.

Company Value Impact on Capital Structure, Sales Growth, and Company Size

The objective of this study is to understand the influence of capital structure, sales growth and firm size on firm value in the automotive and component sub-sectors that are registered on the Indonesia Stock Exchange during 2016-2020 period. The research method used in this research is descriptive and verification methods. The findings of the study state that capital structure significantly and positively influences firm value, while there is no effect of sales growth and firm size on firm value in the automotive and component industry sub-sector companies that are registered on the Indonesia Stock Exchange during 2016-2020 period.

PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, SALES GROWTH DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PULP & KERTAS DAN PLASTIK & KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this research is to find out the influence of leverage, profitability, liquidity, sales growth and firm size on financial distress. This research uses this type of quantitative research using multiple linear regression analysis. This study uses secondary data in the form of panel data on Pulp &Paper and Plastic &Packaging companies available on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The data management used is Eviews 9. The sampling method used is purposive sampling that uses several criteria so that there are 7 companies that are sampled research. Based on the results of the test, it was found that partially the leverage variable has no significant effect on financial distress, profitability has a positive effect on financial distress, negative liquidity effect is not significant to financial distress, sales growth has a positive effect not significant on financial distress, firm size has a significant positive effect on financial distress. Simultaneously the variables of leverage, profitability, liikuidity, sales growth and firm size have a significant effect on financial distress

Influence of Liquidity, Leverage, Profitability And Company Size to Company Value (Empire Study on Food Sub-Sector Companies And Beverages Listed on The Indonesia Stock Exchange Period 2014-2017)

The research aims to analyze the influence of liquidity, leverage, profitability and firm size on the firm value of food and beverage sub-sector company listed on the Indonesia Stock Exchange period 2014-2017. Variables that used tomeasure variable liquidity are current ratio (CR), variable leverage measured by debt to equity ratio (DER), variable profitability measured by return on equity (ROE), and firm size according to the total assets and firm value measure by (the ratio PBV). Sample of this research are food and beverage manufacturing company listed on the Indonesia Stock Exchange period 2014-2017 with the total 18 companies. By using the purposive sampling, it took 13 companies as the sample of research. Analysis technique used are descriptive analysis, test the assumption classical which includes normality test, multi-co linearity test, heteroscedasticity test and autocorrelation test, with a significance alpha 5 percent and 1 percent. Panel analysis data which multiple regression linear analysis and the hypothesis test includes f statistic test, t test statistic and determination test. The research result shows that the liquidity variable (CR) does not influence the firm value. Leverage variable (DER) has the positive influence and significantly to firm value (PBV). Profitability has the positive infuence and significantly to firm value (PBV) meanwhile the firm size variable (Ln Total Asset) has the negative influence and significantly to firm value (PBV).

Pengaruh Ukuran Perusahaan, Leverage, dan Likuiditas terhadap Kualitas Laba dengan Profitabilitas sebagai Variabel Moderating

This research intends to find out the influence of firm size, leverage, and liquidity on earnings quality with profitability as a moderating variable. The property and real estate companies listed on Indonesia Stock Exchange for the period 2017 to 2020 is used as the population in this recearch. This study used a purposive sampling technique with 77 units of analysis obtained. The analytical technique used in this research is Ordinary Least Square (OLS) using the SPSS 25 application. The study shows that firm size have no influence on earnings quality and leverage have no influence on earnings quality, while liquidity has a significant positive influence on earnings quality. Profitability can strengthen the influence of company size on earnings quality. On the other hand, profitability can weaken the influence of leverage on earnings quality but, profitability can not strengthen the influence of liquidity on earnings quality. The conclusions of this research that liquidity has a significant positive influence on earnings quality. Profitability can strengthen the influence of firm size on earnings quality and profitability can weaken the influence of leverage on earnings quality. Suggestions for a new research are expected to add different independent variables which have influence on earnings quality

PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Firm value is the evaluation shown by the financial statements. The purpose behind this research is to see how the influence of Liquidity and Firm Size on Firm Value. The population in this study is the Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2015 – 2019 as many as 13 companies. This research is a quantitative exploration. The procedure for determining the sample is by purposive sampling, so that the sample obtained is 45 samples from 9 companies. The analytical techniques used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, Coefficient of Determination Test (R2), and t-test. Based on the analysis test results obtained, Liquidity and Firm Size have a positive and significant impact on Firm Value.

How Financial Ratios and Firm Size Affect Profitability: Evidence from Food and Beverages Industry in Indonesia

The research was conducted to determine the influence of financial ratios and firm size on the profitability of the company in the food and beverages industry in Indonesia, both partially and simultaneously and to determine which factor has the most significant influence on profitability, from 2014 to 2019. The researcher selected six independent variables to be evaluated using descriptive statistical analysis, classical assumption evaluation, multiple regression analysis, and hypotheses testing with the Microsoft Excel 2016 and EViews 10 as statistical tools. The sampling method and panel data were used to collect the data. There were 72 observation data collected from the Indonesia stock exchange as well as the company's official webpage from 11 food and beverage companies. The financial ratios chosen for the research were working capital to total asset ratio, current ratio, debt to equity ratio, total asset turnover, inventory turnover, and firm size. On the other hand, return on assets was being used as the dependent variable. The research results indicate that, simultaneously, 51,35% influences the profitability of the company. Total asset turnover, inventory turnover, and firm size insignificantly influence the performance of the company, and the debt to equity ratio is the factor with the most significant influence.