This study aims to strengthen the influence of Financial Ratios to Earning Growth (BEI). The sample selection with purposive sampling were 61 companies which held the year 2012 - 2016 ie 5 years and only 21 samples taken with the number of observation 105, the selection based on annual audit report. The independent variables studied are financial ratios consisting of Current Ratio (CR),Debt to Asset Ratio (DAR), Total Asset Turnover (TAT) and Net Profit Margin (NPM), while the dependent variable is Earning Growth (EG). The results of this study show simultaneously current ratio, debt to ssset ratio, total asset turnover and net profit margin significant to earning growth at manufacturing companies in Indonesia Stock Exchange. Partially, only the current asset variable has not significant effect to earning growth. Ratio of debt to Assets ratio, total asset turnover and net profit margin have a significant influence to earning growth in Indonesia Stock Exchange.
Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal dan Harga Saham terhadap Nilai Perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan pemilihan sampel menggunakan teknik purposive sampling, dari 45 sampel terpilih 21 perusahaan sebagai sampel. Analisis yang digunakan adalah analisis regresi data panel. Dari hasil pengujian menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan, Return On Assets (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan, Net Profit Margin (NPM) dan Earning Per Share (EPS) berpengaruh negatif dan signifikan terhadap nilai perusahaan, Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap nilai perusahaan, harga saham berpengaruh positif dan signifikan terhadap nilai perusahaan. Tingginya harga saham menunjukan bahwa perusahaan mampu memberikan kesejahteraan bagi para pemegang saham, sehingga banyak investor yang bersedia untuk membeli saham perusahaan tersebut dan akan meningkatkan nilai perusahaan.
The purpose of this research is is to test the influence the size of company, net profit margins and debt to equity ratio about the audit delay. The population in this research is the sub-sector companies listed on the Indonesia Stock Exchange from 2014 to 2018. The sampling technique uses a purposive sampling method in which of the 18 companies selected according to the criteria as mush as 11 companies. The analitycal technique used in this study are multiple linear regression analysis. The result of the analysis showed that the size of the company and net profit margin does not affect the audit delay while the debt to equity ratio affects the audit delay. the size of the company and the high or low level of profitability does not determine the company will make a delay or delay in the submission of financial statements, as well as companies that have large debts will tend to be faster in delivering financial statement
Firm value is a perception of the condition of the company which is usually associated with stock prices, the higher the stock price, the higher the company value. This study aims to determine a) the effect of internet financial reporting as measured using the disclosure index; and b) earnings quality as measured by the proportion of operating cash flow to net income; on firm value as measured using Tobin's Q. And firm size is used as a control variable. The research population is the manufacturing sector listed on the Indonesia Stock Exchange for the 2017-2020 period. Total population of 225 companies, and based on predetermined criteria 58 companies were selected as samples. Data analysis used multiple linear regression analysis and the type of data used was secondary taken from the company's annual report. The research findings are a) internet financial reporting (IFR) has no effect on firm value; b) earnings quality has no effect on firm value. Although various literatures acknowledge that IFR and earnings quality are part of important factors, these findings indicate that IFR and earnings quality are not able to explain their effect on firm value. Next, c) the control variable firm size (SIZE) has a positive effect on firm value. This finding contradicts the signal theory which states that good information regarding company performance, both financial and non-financial, can provide a positive signal to interested parties.
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