Pendekatan Regresi Logistik Pada Perataan Laba

Octisari, Sully Kemala; Wijaya, Minadi; Baroroh, Aisyah Ayu

doi:10.33087/eksis.v12i1.236

Cited by 3 publications

(3 citation statements)

References 2 publications

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“…Ukuran perusahaan merupakan salah satu hal yang menjadi perhatian para calon investor dalam upaya menganalisis layak tidaknya suatu perusahaan dimiliki (Amalia & Khuzaini, 2021;Baha, 2021;Octisari et al, 2021;Silalahi & Ardini, 2017;Suffah & Riduwan, 2016). Begitu juga tingkat laba bersih yang diperoleh perusahaan sebagai parameter sukses tidaknya manajemen perusahaan dalam upaya mengelola asset yang dimiliki (Bandaro & Ariyanto, 2020;Dewi & Tarnia, 2019;Hamid, 2021;Handayani, 2018;Laksmita et al, 2020).…”

Section: Pendahuluanunclassified

Aktiva dan Laba Bersih terhadap Harga Saham Periode 2011-2022 PT Ultrajaya Tbk

Karyadi

2024

Jurnal Global Ilmiah

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Penelitian ini bertujuan untuk menguji apakah ukuran perusahaan dan laba bersih berpengaruh terhadap harga saham. Jenis penelitian ini adalah kuantitatif. Teknik pengambilan sampel menggunakan sampel acak dan purposive sample yaitu teknik pengambilan sampel dengan pertimbangan tertentu berdasarkan tujuan penelitian. Data yang digunakan meliputi laporan keuangan periode tahun 2011 sampai dengan tahun 2022 dan harga saham pada periode yang sama. Untuk mengolah data penelitian digunakan software SPSS versi 19.0 dengan hasil pengaruh kedua variabel terhadap harga saham dikategorikan tinggi dengan tingkat signifikansi di bawah ? = 5%.

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Section: Pendahuluanunclassified

Aktiva dan Laba Bersih terhadap Harga Saham Periode 2011-2022 PT Ultrajaya Tbk

Karyadi

2024

Jurnal Global Ilmiah

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“…Regresi logistik akan menghasilkan nilai probabilitas untuk masing-masing label yang dapat digunakan sebagai dasar untuk klasifikasi. Beberapa penelitian terbaru yang menggunakan model Regresi logistik diantaranya: (Novianti & Purnami, 2012;Octisari et al, 2021;Rajagukguk et al, 2015;Suwardika, 2017). Pada penelitian ini, model regresi logistik yang digunakan adalah regresi logistik biner, dikarenakan variabel respon hanya memiliki 2 kategori.…”

Section: Pendahuluanunclassified

Analisis Klasifikasi Artist Music Menggunakan Model Regresi Logistik Biner Dan Analisis Diskriminan

Dani

RATNASARI²,

NI'MATUZZAHROH³

et al. 2022

Jambura J. Probab. Stat.

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Characteristics of a song are an important aspect that must be kept authentic by a singer. Using the Spotify API feature, we can extract the characteristics or elements of a song sung by a singer. There are eight (8) elements that we can get from the extraction of a song, namely: Danceability, Energy, Loudness, Speechiness, Acousticness, Liveness, Valence, and Tempo. Based on the extraction results, we can label the music artist using the classification analysis method. In this study, the labels are music artists, namely Ariana Grande and Taylor Swift. This study aims to obtain the classification of music artist labels using binary logistic regression methods and discriminant analysis. The response variable used in this study is Artist Music (Y) which is categorized into two categories, namely Ariana Grande (Y=0) and Taylor Swift (Y=1). The data will be divided into training and testing data with the proportion of data 90:10 and 80:20. Based on the results of the analysis, the binary regression model that was built, with the proportion of training testing data that is 90:10 has a classification accuracy for data testing of 90.00%.

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“…Kasmir (2017:196) Financial… leverage merupakan rasio dalam mengukur aset perusahaan yang dibiayai melalui penggunaan utang (Kasmir, 2017:151). Rasio ini menunjukkan besarnya modal utang (debt capital) digunakan dalam membiayai investasi dan kebutuhan operasional perusahaan (Octisari et al, 2021). Sumber pendanaan yang didapat melalui kesepakatan utang pada pihak eksternal akan meningkatkan risiko perusahaan.…”

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Analysis of Determinants of Income Smoothing Practices

Zultilisna,

Yudowati,

Krisnaeni

2023

sas

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Income. smoothing is a corporate. Management.'s effort to reduce the. volatility of financial statements to make them more attractive to investors. This is usually done by manipulating. financial statements, especially in the income statement section.This study aims to understand the impact of profitability, financial leverage, income tax, and winner/loser stocks on the income smoothing of financial industry companies in the banking sub-industry listed on the Indonesian Stock Exchange from 2016 to 2019. This study uses quantitative research and purpose-based sampling techniques to collect data. There have been 22 companies as samples for more than four years, resulting in 88 research samples. Data processing uses SPSS 25.0 application for descriptive statistical and logistic regression analysis. This. study shows that profitability, financial leverage, income tax, and. winner/loser have simultaneous impact on income smoothing. Profitability has a partial positive impact and income tax has a partial negative impact on income smoothing. While financial leverage and winner/loser stocks do not affect the income smoothing.

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Pendekatan Regresi Logistik Pada Perataan Laba

Cited by 3 publications

References 2 publications

Aktiva dan Laba Bersih terhadap Harga Saham Periode 2011-2022 PT Ultrajaya Tbk

Aktiva dan Laba Bersih terhadap Harga Saham Periode 2011-2022 PT Ultrajaya Tbk

Analisis Klasifikasi Artist Music Menggunakan Model Regresi Logistik Biner Dan Analisis Diskriminan

Analysis of Determinants of Income Smoothing Practices

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