The research data processed is from the 2016 – 2018 financial report for the manufacturing industry registered in IDX. Sample data were taken purposive random sampling. Data processing and analysis with data panel regression using the Eviews 10 program. From the results of the data found that significantly the size of the company and GCG has an influence over the disclosure of intellectual capital. The company's size variable indicates it has a positively significant influence. Meanwhile, of the five components of GCG tested, only the size of the board of directors partially positively influenced the level of disclosure about intellectual capital. Other GCG variables, namely independent commissioners, audit committees, and institutional ownership, have no significant influence.
Manufacturing companies need effective cash management to meet their capital expenditures and cash holding. Effective cash management needs to be supported by good governance so that it can determine adequate cash holding. Independent variables in this study were measured by cash flow, cash conversion cycle, capital expenditure, net working capital, and board of commissioners' activities. Governance measured by the board of commissioners' activities is also a moderation variable. The data in this study were processed and analyzed using Eviews 10 for the period 2017 to 2020. The panel's data regression results show that the cash conversion cycle and net working capital have a negative influence on cash holding. Cash flow, capital expenditure, and board of commissioners' activities have no effect. The moderation regression test results show that the board of commissioners' activities could not moderate the influence of cash flow, cash conversion cycle, capital expenditure, and net working capital on cash holding.
The purpose of this research is to determine the effect of liquidity, leverage, firm size, audit committee size, and board of commissioners size on financial performance of manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. The samples used in this research are 56 manufacturing companies with a total of 168 data selected using purposive sampling technique. The data in this research are tested using Eviews version 11. The results show that firm size has a negative and significant effect on financial performance, liquidity and leverage have a positive and insignificant effect on financial performance, and audit committee size and board of commissioners size have a negative and insignificant effect on financial performance.
The purpose of this study is to determine and test whether profitability, liquidity, leverage and company size affect firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and valid data were 73 companies. Data analysis use descriptive statistics, panel data regression hypothesis testing and classical assumptions using Eviews software version 11. The result of this study indicate that firm size have an effect on firm value. Profitability, Liquidity and Leverage have no effect on firm value. The implication of this research is that there is an increase in the ability of the company to be effective in managing its company which will increase the value of the company so that it will attract investors.
The purpose of this research was to obtained an empirical evidence about the influence of continuous Government’s campaign, easiness of tax amnesty, tax amnesty’s rate, and tax sanctions on taxpayer’s willingness to enroll tax amnesty. This study use primary data from quesioners. Continuous Government’s campaign measured by 5 questions, easiness of tax amnesty 7 questions, tax amnesty’s rate 7 questions, tax sanctions 2 questions, and taxpayer’s willingnes 4 questions. The respondents were Lecturers in Economic Faculty in Tarumanagara University. This study used statistical tests. The results showed that continuous Government’s campaign and easiness of tax amnesty have sifnificant and positive influence toward taxpayer’s willingness. Meanwhile, tax amnesty’s rate and tax sanctions has no significant influence toward taxpayer’s willingness to enroll tax amnesty.
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