Negatif Effect Research Articles

Peningkatan Nilai Perusahaan: Peran Leverage, Ukuran Perusahaan, dan Profitabilitas

This study aims to analyze and obtain evidence regarding the effect of leverage, company size, and probility on corporate value in manufacturing companies listed on the Indonesia Stock Exhange for the 2017-2019 period. In this study, there are 3 independent vaiables tested, namely Debt to Equity (DER), Indikator Size (LN), and Return On Asset (ROA). And there is 1 dependent variable, namely Price to Book Value (PBV). The numbers of sample used are 21 manufacturing companies sub sector consumer goods onthes Indonesia Stock Exchange (IDX), the sampling technique used was purpose sampling. The analysis method used is the panel data regression analysis method using the Fixed Effect Model.the research result prove that leverage has no effect on corporate value, company size has negatif effect on corporate value, and probility has a positif effect on corporate value.

Pengaruh Keputusan Pendanaan, Kebijakan Deviden dan Keputusan Investasi terhadp Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2015-2019: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar

The purpose of this study was to determine the effect of the independent variables, namely funding decisions, devidend policies, invesmenst decisions on the dependent variable namely frim value. This research is a descriptive statistical study with the population used is a manufacturing company in the food and beverage sub-sector that has been listed on the indonesia stock exchange in the 2015-2019 period. The sample was determined using the purposive sampling method from 55 total samples in the 2015-2019 period, only 11 companies that met the criteria. The type of data used is secondary data from the sample company’s financial statements. This research uses multiple linear regression analysis method.The results of this study indicate that funding decisions have a positive effect on frim value, dividend policy has a negatif effect on frim value and investment dcisions have a positive effect on frim vakue.

Influence of CAR, FDR, NPF, and Profit Sharing Ratio on BCA Syariah's Financial Performance for the 2016-2022 Periods

The rapid development of the banking world at this time is one of the factors that makes daily financial transactions easier. One way to see how well PT is performing. BCA Syariah Bank is based on its financial reports, as the object to be studied, researchers will analyze BCA Syariah's quarterly financial reports obtained from the official OJK website. Financial performance can be seen from the size of ROA, while the size of ROA itself can be influenced by CAR, FDR, NPF and Profit Sharing Ratio. Therefore, the aim of this research is to determine the partial and simultaneous influence of CAR, FDR, NPF and Profit Sharing ratio on BCA Syariah's ROA for the 2016-2022 period. The samples in the research were all quarterly financial reports for the 2016-2022 period with a total of 28 samples and the sampling technique was purposive sampling. The analytical method used is multiple linear regression analysis with the help of the Eviews 10 program. The research results show that partially (1) CAR has a significant negatif effect on ROA, (2) FDR, NPF and Profit Sharing Ratio do not have a significant effect on ROA. Meanwhile, CAR, FDR, NPF and Profit Sharing Ratio simultaneously influence BCA Syariah's ROA for the 2016-2022 period.

Pengaruh Profitabilitas Dan Leverage Terhadap Audit report lag Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021

Audit report lag occurs when a company is late in submitting financial reports. Delays in submitting these financial reports can have an impact on the level of relevance of the information contained in the financial reports, and may even indicate problems in the financial reports. Publication of financial reports is a financial report that has been audited by a public accountant, of course the auditor needs time to carry out the audit process so that this also often makes financial reports late for publication. There are several factors that can cause audit report lag. In this research, we tested the profitability and leverage variables as variables that affect audit report lag. The research was conducted namely quantitative research. The population in this study are Manufacturing Companies in the Multi-Industry Sector that are listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling, the total sample tested in this study were 29 companies. Company data was obtained from the official website of the Indonesia Stock Exchange. The test results conclude that simultaneously the profitability and leverage variables affect the audit report lag. And partially, profitability and leverage have a significant negatif effect on audit report lag.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this research is to obtain empirical evidence about the effects of Leverage, firm size, profibility, on cash holding of the manufacturing companies listed in Indonesia Stock Exchange in the period of 2017-2019. This study used 58 manufacturing companies as data and were selected using purposive sampling technique. he research data is managed using Eviews software version 10. The results of this research show that leverage has no significant negatif effect on cash holding while firm size have no significant positif effect on cash holding,This research also indicates that profitability has a significant positif effect on cash holding.

Pengaruh Indeks Pembangunan Manusia (IPM) Dan Pertumbuhan Ekonomi Terhadap Pengangguran Dan Kemiskinan Di Aceh

This study aims to determine the effect of the human development index and economic growth on unemployment and poverty in Aceh. This study uses secondary data with a time series of 2012-2021 with the scope of the province of aceh. This research model uses a path analysis model using the eviews application. The result study indicate that the human development index (X1), has a di rect and significant negative effect on the response rate (Y1), econic growth (X2) has a direct and significant positive effect on the level of stimulation (Y1). The human development indeks (X1) has a direct and significant negatif effect on the poverty rate (Y2). Economic growth (X2) has a direct and insignificant negatif effect on poverty (Y2). The unemployment rate (Y1) has a direct and insignificant positif effect on the poverty rate (Y2). Indirectly the human development index (X1) has a positive and significant effect on poverty (Y2) through the response (Y1). Indirectly economic growth (X2) has a positive and insignificant effect on poverty (Y2) through response (Y1)

PENGARUH LIKUIDITAS, STRUKTUR MODAL, PERPUTARAN KAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN

Profitability shows the company's ability to earn profits related to sales, total assets and capital with certain measurements. The purpose of this study was to determine the effect of liquidity, capital structure and cash turnover on the profitability of empirical study companies in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015 - 2021 period. The research approach used is quantitative research. The research period was carried outfor 7 years, namely the 2015 - 2021 period. The population of this study included all food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015 - 2021 period. The sampling technique was using purposive sampling technique. Based on the established criteria, 10 companies have met these criteria. The type ofdata used is secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis method used is panel data regression analysis using Eviews software version 10.0. In this study, profitability is measured using return on assets. The results showed that liquidity as measured by the current ratio had a positive effect on profitability, while the capital structure as measured by the debt to equity ratio had negative effect on profitability, cash turnover had no negative effect on profitability as well as sales growth as measure by the degree of operating leverage had a negatif effect on profitablity. The simultaneous test results for liquidity, capital structure and cash turnover have ajoint effect on profitability.

The Effect of Local Revenue, Fiscal Decentralization, and Fiscal Stress on Government Financial Performance

This study aims to determine the effect of local revenue, fiscal decentralization and fiscal stress on the financial performance of local governments in Badung Regency. The type of data used in this study is secondary data of Badung Regency APBD data with a span of 3 years (2017-2019). This research is quantitative research by paying attention to the causal relationship (causal effect). The results of this study indicate that local revenue and fiscal stress does not have a positive effect on the financial performance. Fiscal decentralization has a significant negatif effect on the financial performance of local governments.

Dampak COVID-19 Terhadap Indeks Pembangunan Manusia di Provinsi Papua

This study aims to analyze the impact of covid-19, poverty, movement, and per capita GDP on the human development index in Papua Province. The type of data used in this study is panel data. The tool used to perform the test is eviews9. The tests used in this study were the FE, CE, RE, Chou, Hausman, LM test, multiple linear regression. The results show that covid-19 has an insignificant negatif effect where the coefficient value is -0.0003 with a probability value of 0.6194, poverty has a negatif effect where the coefficient value is -0.4745 with a probability value of 0.0001, GDP has a positive effect where the coefficient value is of 7.31 with a probability value of 0.0247, and a significant positive effect with a coefficient of 0.0010 with a probability value of 0.0059

PENGARUH INFLASI TERHADAP YIELD OBLIGASI DAN HARGA OBLIGASI DENGAN BI RATE SEBAGAI VARIABEL INTERVENING (Studi pada Obligasi Korporasi Sub Sektor Financial Institution di BEI)

The aims of this research is to prove the influence inflation to bond yield and bond price with BI rate as intervening variable. The data was collected from Bank Indonesia, Bursa Efek Indonesia, and Indonesia Bond Marker Directory within quartal time series during the period 2019 Q1 to 2020 Q2. The sample were all corporate bond in sub – sector financial institution with partial least square used as analysis method. Based on purposive sampling criteria was found 17 bonds using 11 issuer samples. The result from partial test showed that inflation had significant and positive effect on BI rate. Inflation and BI rate had significant and positive effect on bond yield. Inflation does not showed any significant, yet showed negatif effect to bond price. Then, BI rate and bond yield had significant and negatif effect to bond price. Inflation had significant and positive effect on bond yield through BI rate. Inflation had significant and negatif effect on bond price through BI rate.

Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba

Abstract: Purpose : This study aied to determine the influence of current tax expense, defffered tax expense and deffered tax asset on earnings management. Research Methodology : The research uses quantitative research method. This study used secondary data from annual reports of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019 and the total was 15 companies. The data analyzed using multiple linear regression model with help of software SPSS version 22,0. Result : The result of this study are current tax expense has negatif effect toward earnings manageent, deffered tax expense has positif effect towards earnings management, deffered tax asset does not have effect toward earnings management, current tax expense, deffered tax expense and defferd tax asset simultaneously have positif effect towards earnings management. Limitation : This reseach’s limitations are the short research period and only use consumer goods sector in manufacturing companies as a sample. Contribution : The result obtained can be used for investors consideration when making investment decisions and can be used as references for further research. Keywords: 1. Current tax expense 2. deffered tax expense 3. deffered tax asset

Moderating Competitive Advantage On Factors Affecting Economic Performance

The purpose of this study is to determine the effect of environmental performance, corporate image, corporate social performance on economic performance with competitive advantage as a moderating. The population of this study includes all manufacturing company listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data logistic regression analysis. The results showed that environmental performance, corporate social performance, competitive advantage proxied by economic performance had a negatif effect, corporate imageproxied by economic performance had no effect. While environmental performance, corporate social performance proxied by economic performance had a positif effect after moderating by competitive advantage, corporate imageproxied by economic performance had no effecteffect after moderating by competitive advantage.

Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas pada PT Bank BRI Syariah Tbk

This study aims to determine the effect of mudharabah financing (X1), musyarakah financing (X2), murabahah receivables (X3), and BOPO (X4) on profitability as measured using Return On Aset (ROA) (Y) PT Bank BRI Syariah Tbk. In this study, data was taken in the form of Annual Financial Report data for the 2016-2019 period stipulated by Bank Indonesia. The analysis ini this study includes descriptive statistical test using IBM SPSS 20 analysis tool. The results showed that simultaneously mudharabah financing, musyarakah financing, murabahah receivablesm and BOPO had an effect on ROA. Partially, musyarakah financing has a significant positive effect on ROA, BOPO has a significant negatif effect on ROA, and mudharabah financing and murabahah receivables have no significant effect on ROA.

EDUCATION TO IMPROVE QUALITY OF LIFE OF PATIETS WITH STOMA: A LITERATURE REVIEW

Several conditions or disease may necessitate the formation of stoma as a treatment. However, stomas has a negatif effect on physical, psychological, social and spiritual aspects that can reduce the quality of life. Education is an effort to improve the quality of life of patients with stoma. The aim of this study was to describe the education of patients with stoma to improve quality of life. A review of the literature by searching in sciencedirect, EBSCO, and pubmed. Four relevant articles include in syntesis. Three studies conclude that education can improve quality of life and one study did not show significant results, but there were positive changes in the quality of life value. Education is provided through a variety of methods, the topic covers various aspects of life, delivered by a team of health care, given at least 2 sessions. Education in patients with stomas can improve quality of life. Although each article has a different method of education, it has a positive effect on improving the quality of life.

The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital

The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure

PENGARUH SOLVENCY MARGIN, BEBAN KLAIM, DAN RISK BASED CAPITAL TERHADAP RETURN ON EQUITY DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI.

ABSTRACT
 
 This research aims is to determine The Effect Of Solvency Margin, Claim Expanse Ratio, and Risk Based Capital to Return on Equity with Managerial Ownership As Moderating Variable. The research sample in this research is Sub Sector of Insurance Companies Listed On The Indonesia Stock Exchange period 2013-2017. The sampling method using purposive sampling method. There are 9 companies selected of 14 companies of sub sector companies listed in the Indonesia Stock Exchange as sample of this research. The analysis technique used moderated regression analysis (MRA) with EVIEWS 10 software.
 The result of this study indicated that (1) Solvency Margin has negatif effect on Return on Equity, (2) Claim Expenses Ratio has negative effect on Return on Equity, (3) Risk Based Capital has positive effect on Return on Equity, (4) Managerial ownership is not able to strengthen the positif effect of Solvency Margin on Return on Equity,but there is an interaction (5) Managerial Ownership is not able to weaken the negatif effect of Claim Expenses Ratio on Return on Equity, (6) Managerial Ownership is able to strengthen the positif effect of Risk Based Capital on Return on Equity.

PENGARUH MEKANISME TATA KELOLA TERHADAP PROBABILITAS KEBANGKRUTAN DAN MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

This study aimed to find effect of corporate governance mechanism on probability of bankruptcy and earnings management in manufacturer companies registered in Indonesian Stock Exchange from 2012 to 2013. The populations of study were manufacture companies registered in Indonesian Stock Exchange, while samples were taken by method of purposive sampling. Total samples of this study were 106 companies. Based on the results of testing which had been conducted, it is concluded that institutional ownership had positive effect on earnings management, proportion of independent board of directors had positive effect on probability of bankruptcy, audit tenure had negatif effect on earnings management, and probability of bankruptcy did not effect on correlation between corporate governance and earnings management, but affected earnings management by individually.

The Effect of Good Corporate Governance Towards Idiosyncratic Risk

This study aims to analyze the effect of good corporate governance towards idiosyncratic risk as a proxy with corporate governance variable as board size, independent director, women, firm size, firm performance, and firm age. The object of this study uses companies listed in the Indonesia Stock Exchange and Philippine Stock Exchange using agency theory. This study uses quantitative approach and multiple linear regression to analyze the data. The target populations of this study are manufacturing companies that listed in Indonesia Stock Exchange and Philippine Stock Exchange in 2014-2018 which are equal to 615 and 200 year observations. The results in Indonesia showed that board size, women, and firm age had negatif effect on idiosyncratic risk. On the other hand, firm size do not show the effect on idiosyncratic risk and firm performance had positive effect on idiosyncratic risk. However, the results in Philippine showed that board size had positive effect on idiosyncratic risk. While, women and firm size do not show the effect on idiosyncratic risk but firm performance and firm age had negatif effect on idiosyncratic risk.

Keputusan Investasi, Keputusan Pendanaan, Kebijakan Deviden, Profitabilitas, Firm Size, dan Nilai Perusahaan pada Sektor Aneka Industri di Bursa Efek Indonesia

This study aims to examine the effect of investment decisions, funding decisions, dividend policy, profitability and company size on firm value. In this study, company value is measured by Price to Book Value (PBV), Price Earning Ratio (PER) is used as a proxy for investment decisions, Debt to Equity Ratio (DER) is used as a proxy for funding decisions, Devided Payout Ratio (DPR) is used as a proxy dividend policy, Return On Equity (ROE) is used as a proxy for profitability and natural logarithm (ln) is used as a proxy for measure of firm value. This study uses a purposive sampling method to determine the number of samples. The sample used in this study were 10 manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the 2013-2017. The data analysis method uses multiple regression. The results showed that investment decisions had a positive effect on firm value. However, funding decisions had no effct on firm value, dividend policy had a negatif effect on firm value, profit had a positive effect on firm value and company size had a negatif affect the firm's value.

Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure.
 Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.