Artículos de revistas: "Data of variable size"

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Fibriyanti, Yenni Vera. "THE INFLUENCE OF CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE ON FINANCIAL PERFORMANCE". JHSS (Journal of Humanities and Social Studies) 6, n.º 3 (29 de octubre de 2022): 345–48. http://dx.doi.org/10.33751/jhss.v6i3.6490.

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This study aims to determine the effect of corporate governance as proxied by independent commissioners, directors and audit committees as well as other variables, namely leverage and firm size on financial performance. The data used in this study is secondary data. While the sample in this study is the automotive and component sub-sector manufacturing companies during the 2017-2020 period. The method used is purposive sampling and there are 12 companies included in this research criteria. The results of this study indicate that the independent commissioner variable partially has no effect on financial performance. The directors variable partially has no effect on financial performance. The audit committee variable partially has no effect on financial performance. In the next variable, leverage partially affects financial performance. Firm size variable partially has no effect on financial performance. While the variables of independent commissioners, directors, audit committee leverage, firm size simultaneously affect financial performance.

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Axford, Danny, Robin Owen y Gwyndaf Evans. "Diffraction data collection with a dynamically variable beam size". Acta Crystallographica Section A Foundations of Crystallography 69, a1 (25 de agosto de 2013): s409. http://dx.doi.org/10.1107/s0108767313096438.

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Nur Syamsiyah y Wulandari. "Factors Affecting Dividend Policy in Financial Sector Companies in Indonesia: Panel Data Analysis". JFBA: Journal of Financial and Behavioural Accounting 2, n.º 1 (30 de abril de 2022): 35–45. http://dx.doi.org/10.33830/jfba.v2i1.3642.2022.

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This study aims to analyze the factors that influence dividend policy in financial sector companies in Indonesia. The independent variables in this study are profitability, leverage, managerial ownership, and firm size. While the dependent variable used is dividend policy. Findings. The results showed that simultaneously all independent variables (leverage, firm size, profitability, and managerial ownership) affected dividend policy (the dependent variable). The percentage of influence of all variables used in this study on dividend policy is 72.52%. At the same time the rest is influenced by other variables equal to 27.48%. Partially, profitability and firm size have a positive relationship to dividend policy.

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Ma, Yung-Cheng, Jih-Ching Chiu, Tien-Fu Chen y Chung-Ping Chung. "Variable-size data item placement for load and storage balancing". Journal of Systems and Software 66, n.º 2 (mayo de 2003): 157–66. http://dx.doi.org/10.1016/s0164-1212(02)00073-0.

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Mukherjee, Prasita, Sourasekhar Banerjee y Asoke Nath. "Data Hiding Algorithm using Variable Block Size in Cover Image File". International Journal of Computer Applications 89, n.º 13 (26 de marzo de 2014): 11–20. http://dx.doi.org/10.5120/15690-4559.

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Rizky, Zan Ana y Anton Bawono. "THE EFFECT OF CAR, SIZE, CKPN, NPF ON FDR BUS WITH TPF AS INTERVENING VARIABLES IN 2016-2021". JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 6, n.º 2 (31 de octubre de 2022): 221–32. http://dx.doi.org/10.30871/jama.v6i2.4076.

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This study was conducted to know the effect of CAR, Size, CKPN, and NPF on Sharia Banking FDR with TPF as the intervening variable BUS in 2016-2021. This type of research uses quantitative with multiple regression analysis as data analysis sourced from secondary data. The model selected in this study uses panel data in the form of Fixed Effect Model annual data of CAR, Size, CKPN, NPF, TPF, and FDR recorded in BUS for the 2016-2021 period. The research data obtained were analyzed using the Eviews 10 application tool. The results of the research conducted by data processing showed that the TPF variable had a negative and significant effect on FDR. Variables CAR, Size, CKPN, and NPF have no significant effect on FDR. Then the Size variable has a positive and significant effect on TPF, while the CAR, CKPN, and NPF variables have no significant effect on TPF. After performing path analysis, the TPF variable can mediate the effect of Size on FDR. And the TPF variable cannot mediate the effect of CAR, CKPN, and NPF on FDR.. Keywords: CAR, Size, CKPN, NPF, TPF, FDR

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Angraeni, Windy, Elvin Bastian y Tri Lestari. "The Effect of Leverage, Firm Size, Profitability and Political Connections on Income Smoothing". Journal of Applied Business, Taxation and Economics Research 1, n.º 6 (30 de agosto de 2022): 532–35. http://dx.doi.org/10.54408/jabter.v1i6.93.

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This study aims to determine the effect of leverage, firm size, profitability and political connections on income smoothing with firm value as a moderating variable. The approach used in this research is a quantitative approach. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The sampling technique used was purposive sampling technique with a total sample of 90 observation data from manufacturing companies in the consumer goods industry sector in 2016-2020. The data analysis technique uses multiple linear regression analysis using SPSS version 23 program. The results of this study indicate that the Leverage variable has no effect on income smoothing, while Company Size, Profitability and Political Connections affect income smoothing. For the moderating variable, firm value is proven to be able to moderate Leverage and Profitability, and not able to moderate the variables of Firm Size and Political Connections.

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Wicaksono, Dimas y Ade Saputra. "10.84389 Pengaruh Managerial Ownership, Profitability, Firm Size dan Capital Structure". AKRUAL : Jurnal Akuntansi dan Keuangan 5, n.º 1 (15 de agosto de 2023): 1–11. http://dx.doi.org/10.34005/akrual.v5i1.3061.

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This study aims to examine the effect of the variables Managerial Ownership, Profitability, and Company Size on Capital Structure in Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 period. In this study, capital structure is measured using the Debt to Equity Ratio (DER). Samples were taken by purposive sampling method with certain criteria, during the study period. Based on the predetermined sample criteria, the number of observational data that can be processed is 60 data. The analytical method used is Multiple Linear Regression processed using SPSS 25. The results of this study indicate that the independent variable Managerial Ownership has a negative and significant effect on the dependent variable Capital Structure. Profitability independent variable has a negative and significant effect on the dependent variable Capital Structure. While the independent variable Firm Size has a positive and significant effect on the dependent variable Capital Structure.

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Zhao, Naifei, Qingsong Xu, Man-lai Tang y Hong Wang. "Variable Screening for Near Infrared (NIR) Spectroscopy Data Based on Ridge Partial Least Squares Regression". Combinatorial Chemistry & High Throughput Screening 23, n.º 8 (2 de noviembre de 2020): 740–56. http://dx.doi.org/10.2174/1386207323666200428114823.

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Aim and Objective: Near Infrared (NIR) spectroscopy data are featured by few dozen to many thousands of samples and highly correlated variables. Quantitative analysis of such data usually requires a combination of analytical methods with variable selection or screening methods. Commonly-used variable screening methods fail to recover the true model when (i) some of the variables are highly correlated, and (ii) the sample size is less than the number of relevant variables. In these cases, Partial Least Squares (PLS) regression based approaches can be useful alternatives. Materials and Methods : In this research, a fast variable screening strategy, namely the preconditioned screening for ridge partial least squares regression (PSRPLS), is proposed for modelling NIR spectroscopy data with high-dimensional and highly correlated covariates. Under rather mild assumptions, we prove that using Puffer transformation, the proposed approach successfully transforms the problem of variable screening with highly correlated predictor variables to that of weakly correlated covariates with less extra computational effort. Results: We show that our proposed method leads to theoretically consistent model selection results. Four simulation studies and two real examples are then analyzed to illustrate the effectiveness of the proposed approach. Conclusion: By introducing Puffer transformation, high correlation problem can be mitigated using the PSRPLS procedure we construct. By employing RPLS regression to our approach, it can be made more simple and computational efficient to cope with the situation where model size is larger than the sample size while maintaining a high precision prediction.

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Indrabudiman, Amir. "Model and Financial Performance: Panel Data in Causality and Cointegration Test". International Journal of Engineering & Technology 7, n.º 3.27 (15 de agosto de 2018): 391. http://dx.doi.org/10.14419/ijet.v7i3.27.17979.

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This paper aims to analyze the interaction between financial performance variables and bankruptcy status of companies in the banking industry in Indonesia. This study used the test of causality and cointegration of panel data for variable bankruptcy status and variable of financial performance among others (variable of NPL, ROA, CAR, NIM, SIZE, GROWTH, LEVERAGE) at 43 banks listed on BEI during 2010-2016 financial reporting period. From the research conducted in the findings that between the status of bankruptcy and variable financial performance of banks in Indonesia are only a few variables that have a two-way relationship, this is seen in the test results of causality lags 1, using lags 5, 10 and 15 this causal relationship is getting smaller . However, cointegration has been confirmed by using lags 1-1 to 1-4 lags interval premises, there are 7 variables that in each cointegrated each other.

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Oktaviani, Elsa, Muhamad Umar Mai y Setiawan Setiawan. "Analisis Pengaruh Faktor Internal dan Faktor Eksternal terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia". Journal of Applied Islamic Economics and Finance 2, n.º 3 (30 de junio de 2022): 579–88. http://dx.doi.org/10.35313/jaief.v2i3.3727.

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This study aims to determine the magnitude of the influence of the variables FDR, NPF, Firm Size, Infalsi, and GDP on ROA at Rural Bank Syaria in Indonesia. The population used is Rural Bank Syaria registered with the OJK. The data used is secondary data derived from financial reports issued by OJK for the 2016-2020 period. The research method used is quantitative research with pane data regression analysis and is supported by Eviews 9 as a data processing application. The sample used in this study was 99 BPRS. From this study, the results obtained that simultaneously independent variables affect ROA. Partially the variabel FDR, firm size development and GDP have a positive and significant effect on ROA. The NPF variable partially has a negative and significant effect on ROA. And the inflation variable has no significant effect on ROA.

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12

Deshpande, Leena. "Impact of Variable Size Chunk Data on Classifier Performance using Ensemble Techniques". International Journal of Advanced Trends in Computer Science and Engineering 9, n.º 3 (25 de junio de 2020): 3722–27. http://dx.doi.org/10.30534/ijatcse/2020/185932020.

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13

PARK, Chee-Hyun y Kwang-Seok HONG. "A Modified Variable Error-Data Normalized Step-Size LMS Adaptive Filter Algorithm". IEICE Transactions on Communications E92-B, n.º 12 (2009): 3903–6. http://dx.doi.org/10.1587/transcom.e92.b.3903.

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14

Goot, R. E. y E. Dolev. "Variable rate data transmission by size of constellation and symbol duration adaptation". Electronics Letters 50, n.º 3 (enero de 2014): 230–32. http://dx.doi.org/10.1049/el.2013.2767.

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15

Cho, Hyeonwoo y Son‐Cheol Yu. "Variable data‐window‐size recursive least‐squares algorithm for dynamic system identification". Electronics Letters 51, n.º 4 (febrero de 2015): 341–43. http://dx.doi.org/10.1049/el.2014.3251.

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16

Kim, Hajin, Myeong-Seon Gil, Yang-Sae Moon y Mi-Jung Choi. "Variable size sampling to support high uniformity confidence in sensor data streams". International Journal of Distributed Sensor Networks 14, n.º 4 (abril de 2018): 155014771877399. http://dx.doi.org/10.1177/1550147718773999.

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In order to rapidly process large amounts of sensor stream data, it is effective to extract and use samples that reflect the characteristics and patterns of the data stream well. In this article, we focus on improving the uniformity confidence of KSample, which has the characteristics of random sampling in the stream environment. For this, we first analyze the uniformity confidence of KSample and then derive two uniformity confidence degradation problems: (1) initial degradation, which rapidly decreases the uniformity confidence in the initial stage, and (2) continuous degradation, which gradually decreases the uniformity confidence in the later stages. We note that the initial degradation is caused by the sample range limitation and the past sample invariance, and the continuous degradation by the sampling range increase. For each problem, we present a corresponding solution, that is, we provide the sample range extension for sample range limitation, the past sample change for past sample invariance, and the use of UC-window for sampling range increase. By reflecting these solutions, we then propose a novel sampling method, named UC-KSample, which largely improves the uniformity confidence. Experimental results show that UC-KSample improves the uniformity confidence over KSample by 2.2 times on average, and it always keeps the uniformity confidence higher than the user-specified threshold. We also note that the sampling accuracy of UC-KSample is higher than that of KSample in both numeric sensor data and text data. The uniformity confidence is an important sampling metric in sensor data streams, and this is the first attempt to apply uniformity confidence to KSample. We believe that the proposed UC-KSample is an excellent approach that adopts an advantage of KSample, dynamic sampling over a fixed sampling ratio, while improving the uniformity confidence.

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17

Sopiyana, Muhammad. "THE EFFECT OF LEVERAGE AND FIRM SIZE ON TAX AVOIDANCE WITH PROFITABILITY AS MODERATING". SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 5, n.º 1 (1 de enero de 2022): 29–37. http://dx.doi.org/10.37481/sjr.v5i1.422.

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This study aims to analyze the effect of leverage and firm size on tax avoidance and profitability as moderating variables and determine which variables have a dominant influence by collecting data on the publication of annual financial statements of construction companies that have been listed on the IDX and in accordance with the sample selection criteria. The independent variables are leverage, firm size, the dependent variable is tax avoidance and profitability as a moderator. The type of research used in this research is quantitative data. Sources of data used in this study is secondary data. Determination of the sample of this study using purposive sampling, namely the purpose of the sample to obtain a representative sample in accordance with the criteria of construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data obtained from the IDX are then processed and analyzed using the regression method using the e-views version. The results of this study indicate that the leverage variable has no significant effect on tax avoidance, the firm size variable has a negative and significant effect on tax avoidance. This is not followed by the variable leverage and firm size which moderated profitability has no significant effect on tax avoidance.

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Koapaha, Hartiny Pop. "EFFECT OF ENVIRONMENTAL ACCOUNTING DISCLOSURE, ENVIRONMENTAL PERFORMANCE, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE". American Journal of Social Science and Education Innovations 6, n.º 4 (1 de abril de 2024): 13–20. http://dx.doi.org/10.37547/tajssei/volume06issue04-03.

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This study examines the effect of environmental accounting disclosure, environmental performance disclosure, company size and corporate social responsibility disclosure on firm value. The method in this study uses the SPPS 24 method by testing individually between the independent variables on the dependent variable and simultaneously. The population in this study took 90 mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data collection technique used purpose sampling. The results obtained from this study are that simultaneously the environmental accounting disclosure variable, environmental accounting disclosure and company size and corporate social responsibility disclosure have a significant effect on Firm Value while individually, company size has no effect on Firm Value. Individually, the results show that Environmental Accounting Disclosure has an effect on Firm Value with a P-value of 0.036 at a significant level of 5%. Similarly, Environmental Performance Disclosure has a significant effect on Firm Value with a P-value of 0.037 at a significant level of 5%. And simultaneously independent variables have a significant effect on company value or by 16.8%. Company size variable has no effect with a p-value of 0.707 greater than 0.05% significant level.

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19

Hardianti, Eva. "Analysis of Factors Affecting Capital Structures in Companies Listed in Indonesia Stock Exchange Period 2010-2014". International Journal for Innovation Education and Research 9, n.º 2 (1 de febrero de 2021): 135–42. http://dx.doi.org/10.31686/ijier.vol9.iss2.2903.

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This research aims to analyze the factors that affect the capital structure of companies listed on the Indonesia Stock Exchange in the period 2010-2014. The variables studied were profitability, sales growth, asset structure and company size. This research is a comparative causal study. The data used is secondary data obtained from the site www.idx.co.id.The population in this study are all companies listed on the Indonesia Stock Exchange in the period 2010-2014. The sample selection is done by using purposive sampling method, so that as much as 1089 observational data are obtained. Analysis of the data used is multiple regression analysis. The results of this study indicate that the variable profitability, asset structure and firm size significantly influence the capital structure. The magnitude of the coefficient of determination (Adjusted R Square) is equal to 0.104. This means that 10.4% of the dependent variable that is capital structure can be explained by four independent variables namely profitability, sales growth, asset structure and company size. While the remaining 89.6% is explained by variables or other causes outside the model.

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Mohammed N AL-Chaabawi, Ahmad J Samimi y Amir M Tehranchian. "Economic growth related to Iraqi government Size". World Journal of Advanced Research and Reviews 17, n.º 2 (28 de febrero de 2023): 313–25. http://dx.doi.org/10.30574/wjarr.2023.17.2.0205.

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Background: The aim of the current research was to studying the impacts of the government size on an economic growth of Iraq. In spite of the high rate of the government spending, there are no good impact on economic growth. Methods: Data was collected from Central Bank of Iraq, including, the dependent variables, which were Gross domestic product and annual growth. We have used the ARDL method to analyses the data using canonical correlation analysis. The study included the effect relationship between the independent variables and the dependent variables, each independently. In addition the multiple linear regresion equation and tests (T), test (F) to test the significance, and coefficients of determination or interpretation (R2) to find out the percentage of interpretation of the independent variable from the dependent variable was used. Results: the findings of research based on estimation of the regression model using ARDL showed that the government size has a positive and statistically significant effect on Iraqi economic growth. Conclusion: It was noted that fluctuations in crude oil prices are directly reflected on oil revenues and thus on the volume of public expenditures, which affects the economic growth.

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Devi anggraeni y Ana Kadarningsih. "PENINGKATAN PROFITABILITAS BANK SWASTA NASIONAL MELALUI BAD KREDIT SEBAGAI MEDIASI". Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 3, n.º 1 (15 de marzo de 2023): 80–92. http://dx.doi.org/10.55606/jaemb.v3i1.1072.

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This study aims to see the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Company Size (Size) on Return On Assets (ROA) through Non Performing Loans (NPL). The object of this research is 180 secondary data from the financial statements of the Financial Services Authority, but there are only 164 data because the normality of the data does not reach 0.05. The method of data analysis in this research is descriptive analysis, data normality test, path analysis test and sobel test. The tool or application used to analyze the data in this study is SPSS v.24 software. The results of this study indicate that the LDR variable has a significant effect on ROA, the CAR variable has a significant effect on ROA, the Size variable has a significant effect on ROA, the NPL variable has no significant effect on ROA, the LDR, CAR and Size variables on ROA through NPL cannot mediate.

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Hidayat, Imam y Reza Aini Ellyana. "The Effects of Leverage, Profitability, and Company Size on Tax Aggressiveness". EAJ (Economic and Accounting Journal) 5, n.º 1 (19 de septiembre de 2022): 16–25. http://dx.doi.org/10.32493/eaj.v5i1.y2022.p16-25.

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The goal of this study is to see how much leverage, profitability, and company size have on tax aggressiveness in food and beverage firms listed on the Indonesia Stock Exchange. For the 2016-2020 timeframe, the study sample consisted of 8 food and beverage firms listed on the Indonesia Stock Exchange. The research sample used is 8 food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling method. The data used is secondary data. The analysis used in this research is multiple linear analysis which is processed using eviews10 program. The results show that leverage and company size variables affect on tax aggrressiveness, while profitability variables have no effect on tax aggressivess. Based on the test of the coefficient of determination (R2) equal to 28,3% of the variable tax aggressiveness can be explained by the variable leverage, profitability, company size while 71,7% are influenced by others variable.

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Sugeng, Anggoro, Asmi Trisna Puspita y Ku Abdul Muhaimin Yusof. "FACTORS AFFECTING AUDIT DELAY IN BANKING COMPANIES IN INDONESIA". Tasharruf: Journal Economics and Business of Islam 6, n.º 1 (30 de junio de 2021): 44. http://dx.doi.org/10.30984/tjebi.v6i1.1457.

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This study aims to determine the factors that cause audit delay in banking companies listed on the Indonesia Stock Exchange. The variable that distinguishes this research from the others is the audit committee variable as a new indicator. Overall, there are 5 assessment indicators in this study consisting of firm size variable, company profit/loss variable, auditor opinion variable, audit committee variable, and KAP size variable. The population consists of banking companies in Indonesia that are listed on the Indonesia Stock Exchange with a sample of 30 companies with a sampling technique of purposive sampling. The analysis used in this study is multiple linear regression analysis, which is in the form of panel data. This study indicates that the variables of KAP size and company profit/loss have a significant effect on audit delay. While the variables of the audit committee, auditor's opinion, and firm size have no significant effect on audit delay.

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Chesher, Andrew y Adam M. Rosen. "What Do Instrumental Variable Models Deliver with Discrete Dependent Variables?" American Economic Review 103, n.º 3 (1 de mayo de 2013): 557–62. http://dx.doi.org/10.1257/aer.103.3.557.

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We compare nonparametric instrumental variables (IV) models with linear models and 2SLS methods when dependent variables are discrete. A 2SLS method can deliver a consistent estimator of a Local Average Treatment Effect but is not informative about other treatment effect parameters. The IV models set identify a range of interesting structural and treatment effect parameters. We give set identification results for a counterfactual probability and an Average Treatment Effect in a IV binary threshold crossing model. We illustrate using data on female employment and family size (employed by Joshua Angrist and William Evans (1998)) and compare with their LATE estimates.

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Stephens, John D. y Michael Wallerstein. "Industrial Concentration, Country Size, and Trade Union Membership". American Political Science Review 85, n.º 3 (septiembre de 1991): 941–53. http://dx.doi.org/10.2307/1963857.

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In his article, “Union Organization in Advanced Industrial Democracies” in the June 1989 issue of the Review, Michael Wallerstein advocated a model to account for cross-national differences in trade union organization rates. He argued that the size of the labor force provided the most important determinant of variation in union density. In this controversy, John Stephens takes issue with the operationalization of a key variable in Wallerstein's model—industrial infrastructure. Stephens reanalyzes the data using an alternative measure of this variable. His reanalysis supports his claim that in fact, the two variables yield results that are statistically indistinguishable. Wallerstein responds.

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Abu-Faraj, Mua’ad M. y Ziad A. Alqadi. "Image Encryption using Variable Length Blocks and Variable Length PK". International Journal of Computer Science and Mobile Computing 11, n.º 3 (30 de marzo de 2022): 138–51. http://dx.doi.org/10.47760/ijcsmc.2022.v11i03.016.

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The colored digital image is one of the most important and popular types of digital data for use in many vital applications, which requires the provision of safe methods to protect it from penetration operations and protect it from tampering and data thieves. In this research paper, a new method for protecting digital images of various types will be presented, which is characterized by ease of implementation and providing a high degree of security and protection for the digital image. A secret color image known only by the sender and receiver will be used as an image_ key, this image_key will be used to generate a private key to encrypt-decrypted any color image by applying image resizing. The private key will be variable, and will match the image block size. The image to be encrypted-decrypted will be divided into blocks, the block size will be variable and agree upon between the sender and receiver. The proposed method will be implemented, the obtained results will be analyzed to prove the efficiency, security level and quality parameters provided by the proposed method.

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Sudiyatno, Bambang y Titiek Suwarti. "The Role of Liquidity in Determining Firm Performance: An Empirical Study on Manufacturing Companies in Indonesia". European Journal of Business and Management Research 7, n.º 6 (27 de noviembre de 2022): 183–88. http://dx.doi.org/10.24018/ejbmr.2022.7.6.1711.

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This study aims to examine the role of liquidity in influencing firm performance, especially for manufacturing companies operating in Indonesia. The research variables include firm performance as the dependent variable, capital structure and firm size as independent variables, operating assets as a control variable, and liquidity as a moderating variable. The study was conducted on 123 manufacturing companies in Indonesia for the 2019-2021 period. The data collection method used purposive sampling, while the data analysis used multiple regression techniques. The results showed that liquidity had a negative effect, and operating assets and firm size had a positive effect on firm performance. While the capital structure has a negative effect on firm performance at a significance of less than 10%. Liquidity plays an important role as a moderating variable on firm size and capital structure in influencing firm performance.

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Riny, Riny. "Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Operating Performance Sebagai Variabel Moderating pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia". Jurnal Wira Ekonomi Mikroskil 9, n.º 1 (24 de abril de 2019): 21–32. http://dx.doi.org/10.55601/jwem.v9i1.589.

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The objective of the research was to analyze some factors which influenced firm value with operating performance as moderating variable in consumer goods companies listed in the Indonesia Stock Exchange. The research used associative causal design. The population was 39 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2011-2014, and 26 of them were used as the samples. Secondary data were obtained from BEI website, www.idx.co.id. The data were gathered by conducting documentary study and analyzed by using multiple linear regression analysis for statistic analysis, while regression model had been tested in the classic assumption test. Independent variables were leverage, liquidity, profitability and size, while dependent variable was firm value and moderating variable was operating performance. The result of the research showed that, simultaneously, independent variables (leverage, liquidity, profitability and size) had significant influence on firm value. Partially, independent variables (leverage and liquidity) did not have significant influence on firm value, while independent variables (profitability and size) had significant influence on firm value. The result of residual test showed that the variable of operating performance was not proved to be moderating variable which could weaken the influence of leverage, profitability and size on firm value.

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Chaklader, Barnali y Deepak Chawla. "A Study of Determinants of Capital Structure through Panel Data Analysis of Firms Listed in NSE CNX 500". Vision: The Journal of Business Perspective 20, n.º 4 (diciembre de 2016): 267–77. http://dx.doi.org/10.1177/0972262916668700.

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This study contributes to the capital structure literature by investigating the determinants of capital structure of firms listed in NSE CNX 500. The period of the study is 2008–2015, the period starting from the year of global slowdown. This study is an attempt to study the capital structure of firms listed in National Stock Exchange in the post liberalization period. The objectives of the study are to study the impact of independent variables such as growth, profitability, tangibility, liquidity, size and non-debt tax shield on financial leverage and also to find out whether the results are in line with the pecking order theory or the trade-off theory of capital structure. Size is taken as a control variable. Our study supports the trade-off theory for all variables such as growth, profitability, size tangibility and non-debt tax shield. Liquidity is the only independent variable that goes in accordance with the pecking order theory. Thus, this study is more inclined towards the trade-off theory.

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Rusu, Alexandru-George, Constantin Paleologu, Jacob Benesty y Silviu Ciochină. "A Variable Step Size Normalized Least-Mean-Square Algorithm Based on Data Reuse". Algorithms 15, n.º 4 (24 de marzo de 2022): 111. http://dx.doi.org/10.3390/a15040111.

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The principal issue in acoustic echo cancellation (AEC) is to estimate the impulse response between the loudspeaker and microphone of a hands-free communication device. This application can be addressed as a system identification problem, which can be solved by using an adaptive filter. The most common one for AEC is the normalized least-mean-square (NLMS) algorithm. It is known that the overall performance of this algorithm is controlled by the value of its normalized step size parameter. In order to obtain a proper compromise between the main performance criteria (e.g., convergence rate/tracking versus accuracy/robustness), this specific term of the NLMS algorithm can be further controlled and designed as a variable parameter. This represents the main motivation behind the development of variable step size algorithms. In this paper, we propose a variable step size NLMS (VSS-NLMS) algorithm that exploits the data reuse mechanism, which aims to improve the convergence rate/tracking of the algorithm by reusing the same set of data (i.e., the input and reference signals) several times. Nevertheless, we involved an equivalent version of the data reuse NLMS, which provides the convergence modes of the algorithm. Based on this approach, a sequence of normalized step sizes can be a priori scheduled, which is advantageous in terms of the computational complexity. The simulation results in the context of AEC supported the good performance features of the proposed VSS-NLMS algorithm.

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Long Chen, Wei Song, Siuming Yiu y Wenjun Luo. "Ensuring Dynamic Data Integrity based on Variable Block-size BLS in Untrusted Environment". International Journal of Digital Content Technology and its Applications 7, n.º 5 (15 de marzo de 2013): 837–46. http://dx.doi.org/10.4156/jdcta.vol7.issue5.98.

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邹, 俊杰. "Dynamic Control Charts with Variable Sample Size for Monitoring Generalized Linear Profile Data". Advances in Applied Mathematics 13, n.º 04 (2024): 1391–98. http://dx.doi.org/10.12677/aam.2024.134130.

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Noista, Sinta, Mellya Embun Baining y Khairiyani Khairiyani. "Pengaruh Profitabilitas, Likuiditas Dan Solvabilitas terhadap Pengungkapan Islamic Social Reporting(ISR) dengan Ukuran Perusahaan sebagai Variabel Mediasi pada Perusahaan yang terdaftar Di Jakarta Islamic Index(JII) Tahun 2018-2020". JURNAL EKUIVALENSI 8, n.º 2 (30 de octubre de 2022): 381–96. http://dx.doi.org/10.51158/ekuivalensi.v8i2.824.

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This study aims to determine the effect of Profitability (ROI), Liquidity ((CR), and Solvency (Debt To Asset Ratio) on the disclosure of Islamic Social Reporting (ISR) with company size as a mediating variable in companies listed in the Jakarta Islamic Index (JII). ) period 2018-2020. The population of this study includes all companies registered with JII. The sample was taken by purposive sampling method with certain criteria, during the research period. The data analysis method used in this study was carried out using PLS (Partial Least Square) and data processed using the Smart PLS 3.3.9 program. PLS in this study aims to test the predictive relationship between constructs by seeing whether there is an influence or relationship between research constructs. The results of this study indicate that: (1) Liquidity (CR) has a significant effect on ISR ( 2) the CR variable on Company Size does not have a significant effect on the size of the company company ran (3) DAR variable on ISR has no significant effect on ISR (4) DAR variable on firm size has no significant effect on firm size (5) ROI variable on ISR has a significant effect on ISR (6) ROI variable on firm size has no significant effect on firm size (7) Mediation variable on firm size on ISR has no significant effect on ISR. Keywords: Profitabilitas, Likuiditas, Solvabilitas, ISR, Company Size, Mediating Variabel

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Kim, Soyoung y Kwang Woo Ahn. "Bi-level variable selection for case-cohort studies with group variables". Statistical Methods in Medical Research 28, n.º 10-11 (11 de octubre de 2018): 3404–14. http://dx.doi.org/10.1177/0962280218803654.

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The case-cohort design is an economical approach to estimate the effect of risk factors on the survival outcome when collecting exposure information or covariates on all patients is expensive in a large cohort study. Variables often have group structure such as categorical variables and highly correlated continuous variables. The existing literature for case-cohort data is limited to identifying non-zero variables at individual level only. In this article, we propose a bi-level variable selection method to select non-zero group and within-group variables for case-cohort data when variables have group structure. The proposed method allows the number of variables to diverge as the sample size increases. The asymptotic properties of the estimator including bi-level variable selection consistency and the asymptotic normality are shown. We also conduct simulations to compare our proposed method with some existing method and apply them to the Busselton Health data.

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Grogan, Paul T. "Data on multi-actor parameter design tasks by engineering students with variable problem size, coupling, and team size". Data in Brief 20 (octubre de 2018): 1079–84. http://dx.doi.org/10.1016/j.dib.2018.08.162.

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Nasution, Fahmi Amri, Nisrul Irawati y Chairul Muluk. "The Effect of Dividend Policy, Liquidity, Profitability and Company Size on Debt Policy through Financial Performance in Palm Oil Plantation Listed Companies". Journal of Madani Society 2, n.º 2 (31 de agosto de 2023): 146–58. http://dx.doi.org/10.56225/jmsc.v2i2.255.

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The contribution of the plantation subsector to the national economy is increasing and can strengthen economic development. This study aimed to determine the effect of dividend policy, liquidity, profitability, and company size on debt policy with financial performance as an intervening variable in oil palm plantation companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses an experimental approach through a quantitative technique. The total population was 27 companies. The number of samples was 75 observations. Data sources on secondary data by collecting panel data were carried out on the Eviews application with descriptive statistical tests, panel data analysis, panel data regression estimation, hypothesis testing, and path analysis. The research results showed that the dividend policy, liquidity, and profitability significantly affected debt policy. Besides that, firm size has no significant effect on debt policy. Financial performance as an intervening variable had a significant effect on debt policy. Dividend policy, liquidity, and profitability significantly affected financial performance as intervening variables. Also, firm size had no significant effect through financial performance as an intervening variable. Dividend policy, liquidity, and profitability significantly affected debt policy through financial performance as intervening variables. Meanwhile, firm size significantly affected debt policy through financial performance as an intervening variable.

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Mardianto, Mardianto y Juniyanti Juniyanti. "Analisis Pengaruh Kepemilikan Institusional, Koneksi Politik, Ukuran Perusahaan, ROE, dan Leverage terhadap Sinkronisitas Harga Saham". Global Financial Accounting Journal 4, n.º 2 (31 de octubre de 2020): 75. http://dx.doi.org/10.37253/gfa.v4i2.1228.

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This scientific work is written to examine the effect of the independent variable towards the synchronicity of stock prices variable. The independent variables referred to in the scientific work are political connections, institutional ownership, ROE, company size, leverage, skewness and kurtosis. Author will elaborate the results of the variables in this research. The LQ45 company which is well known for its financial condition, growth prospects, and high transaction value has been chosen as sample used for this study. The sampling period ranged from 2014 to 2018, which is 5 (five) years. The financial statements and annual reports of the LQ45 company are downloaded through the site https://www.idx.co.id/. Whereas the company's information regarding weekly return needed for data processing of share price synchronicity is obtained through the website https://finance.yahoo.com/. The research data obtained are then processed using Eviews application version 10 and SPSS version 22. Results indicate that the institutional ownership variable has significant negative effect on the synchronicity of stock price. While compant size and kurtosis variables has significant positive effect on the synchronicity of stock prices. Other variables, namely political connections, Return On Equity (ROE), leverage and skewness do not have a significant relationship to the variable synchrony of stock prices.

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Kim, Dongwoo. "Partial identification in nonseparable count data instrumental variable models". Econometrics Journal 23, n.º 2 (20 de diciembre de 2019): 232–50. http://dx.doi.org/10.1093/ectj/utz025.

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Summary This paper investigates undesirable limitations of widely used count data instrumental variable models. To overcome the limitations, I propose a partially identifying single-equation model that requires neither strong separability of unobserved heterogeneity nor a triangular system. Sharp bounds (identified sets) of structural features are characterised by conditional moment inequalities. Numerical examples show that the size of an identified set can be very small when the support of an outcome is rich or instruments are strong. An algorithm for estimation and inference is presented. I illustrate the usefulness of the proposed model in an empirical application to effects of supplemental insurance on healthcare utilisation.

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Dhumawati, Anak Agung Ayu Made, A. A. A. Erna Trisna Dewi y Ida Bagus Made Putra Manuaba. "Pengaruh Profitabilitas, Firm Size, Likuiditas dan Leverage Terhadap Kebijakan Deviden". Jurnal Riset Akuntansi Warmadewa 2, n.º 2 (25 de mayo de 2021): 98–103. http://dx.doi.org/10.22225/jraw.2.2.3363.98-103.

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The purpose of this study is to analyze the influence of profitability, firm size, liquidity and leverage on dividend policy. The research sample uses purposive sampling method, which uses as many as 8 companies with a four-year observation period from 2016-2019. The type of data used is quantitative data. Based on the data sources used in this study everything is secondary data. Data collection using documentation methods. The data analysis technique used is multiple linear regression models. The results showed variable profitability and firm size listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019 had a positive and significant effect on dividend policy. Meanwhile, variable liquidity and leverage negatively and significantly affect the dividend policy in LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. Independent variables that can explain the influence of dividend policy as much as 63.20% while the remaining 36.80% is influenced by other factors not included in this study.

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Bai, Jushan y Serena Ng. "INSTRUMENTAL VARIABLE ESTIMATION IN A DATA RICH ENVIRONMENT". Econometric Theory 26, n.º 6 (17 de marzo de 2010): 1577–606. http://dx.doi.org/10.1017/s0266466609990727.

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We consider estimation of parameters in a regression model with endogenous regressors. The endogenous regressors along with a large number of other endogenous variables are driven by a small number of unobservable exogenous common factors. We show that the estimated common factors can be used as instrumental variables and they are more efficient than the observed variables in our framework. Whereas standard optimal generalized method of moments estimator using a large number of instruments is biased and can be inconsistent, the factor instrumental variable estimator (FIV) is shown to be consistent and asymptotically normal, even if the number of instruments exceeds the sample size. Furthermore, FIV remains consistent even if the observed variables are invalid instruments as long as the unobserved common components are valid instruments. We also consider estimating panel data models in which all regressors are endogenous but share exogenous common factors. We show that valid instruments can be constructed from the endogenous regressors. Although single equation FIV requires no bias correction, the faster convergence rate of the panel estimator is such that a bias correction is necessary to obtain a zero-centered normal distribution.

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Syofyan, Rita y Aliffi Ibrahim. "Pengaruh Pertumbuhan Penjualan, Perputaran Persediaan, Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Di Masa Pandemi Covid-19 (Studi Kasus Pada Sub Sektor Ritel Yang Terdaftar Di Bursa Efek Indonesia)". Jurnal Ecogen 5, n.º 2 (30 de junio de 2022): 271. http://dx.doi.org/10.24036/jmpe.v5i2.13153.

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This study aims to determine the effect of sales growth, inventory turnover and company size on profitability in retail sub-sector companies listed on the Indonesia Stock Exchange in 2020. The population in this study are retail sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling technique. Based on the criteria that have been set there are 23 companies. The type of data used is secondary data taken by accessing the website www.idx.co.id. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it is known that the variables that partially affect profitability are sales growth with a significance value of 0.000 < 0.05, inventory turnover variable has no effect on profitability with a significance value of 0.693 > 0.05 and firm size variable has no effect on profitability. with a significance value of 0.085 > 0.05. Meanwhile, for simultaneous testing of the variables of sales growth, inventory turnover and company size affect profitability with a significance value of 0.000 <0.05. The magnitude of the influence of the independent variable on the dependent variable is 41.2%.Keywords : sales growth, inventory turnover, company size, profitability

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Astuti, Diana Dwi, Wiwik Fitrianingsih y Siti Maimunah. "Factors That Affecting Income Persistency With Accrual Reliability As Intervening Variables Of Industrial Companies That Listed On Stock Exchange Of Thailand". ABM : International Journal of Administration, Business and Management 2, n.º 1 (6 de diciembre de 2020): 12–28. http://dx.doi.org/10.31967/abm.v2i1.387.

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This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keywords: Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence

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Zhang, Lifeng. "Systematically Exploring Associations among Multivariate Data". Proceedings of the AAAI Conference on Artificial Intelligence 34, n.º 04 (3 de abril de 2020): 6786–94. http://dx.doi.org/10.1609/aaai.v34i04.6158.

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Detecting relationships among multivariate data is often of great importance in the analysis of high-dimensional data sets, and has received growing attention for decades from both academic and industrial fields. In this study, we propose a statistical tool named the neighbor correlation coefficient (nCor), which is based on a new idea that measures the local continuity of the reordered data points to quantify the strength of the global association between variables. With sufficient sample size, the new method is able to capture a wide range of functional relationship, whether it is linear or nonlinear, bivariate or multivariate, main effect or interaction. The score of nCor roughly approximates the coefficient of determination (R2) of the data which implies the proportion of variance in one variable that is predictable from one or more other variables. On this basis, three nCor based statistics are also proposed here to further characterize the intra and inter structures of the associations from the aspects of nonlinearity, interaction effect, and variable redundancy. The mechanisms of these measures are proved in theory and demonstrated with numerical analyses.

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Sumartono, Sumartono y Indah Wahyu Tri Puspasari. "Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia". Jurnal Ilmiah Akuntansi 6, n.º 1 (25 de junio de 2021): 136. http://dx.doi.org/10.23887/jia.v6i1.29281.

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This study aims to examine and analyze the variables that influence companies to undertake tax avoidance efforts, such as profitability, leverage, firm size, audit committee and executive character variables based on relevant empirical data. Research analysis on a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 that supports our hypothesis. With the number of observations observed as many as 55 companies. The results showed that three variables had a significant positive effect, namely Leverage (DAR), Audit Committee (KA), and Executive Characteristics (KE), then one other variable had a significant negative effect, namely the Profitability (ROA) variable, while the last variable did not have a significant negative effect. the effect on tax avoidance is the variable company size (SIZE) on tax avoidance. This article adds to the study of the effect of profitability, leverage, firm size, audit committee, and executive characteristics on tax avoidance and has implications for corporate management and policy makers.

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Leppang, Irmawati, Nety Torano y Lili Sarce Joi Sapari. "Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan terhadap Profitabilitas Perusahaan (Sub sektor makanan & minuman)". Innovative: Journal Of Social Science Research 4, n.º 3 (6 de mayo de 2024): 1038–50. http://dx.doi.org/10.31004/innovative.v4i3.9867.

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The aim of this research is to empirically test that leverage, sales growth and company size influence profitability simultaneously or partially. The data analysis technique uses multiple linear regression, with a sample of 12 food and beverage sub-sector companies listed on the IDX. Partial research results: H1: there is no influence of the leverage variable (X1) on the profitability variable (Y), so hypothesis H1 is rejected; H2: there is an influence of the sales growth variable (X2) on the profitability variable (Y), so hypothesis H2 is accepted; H3: there is an influence of the company size variable (X3) on the profitability variable (Y), so hypothesis H3 is accepted. Simultaneously, it can be interpreted that the variables leverage (X1), sales growth (X2) and company size (X3) together influence the profitability variable (Y). Meanwhile, the determination test provides information about the coefficient of determination value, namely the contribution or influence of variables X1,

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Adnan, Adnan, Syukriy Abdullah y Maulana Kamal. "Accrual Management in the Local Government Of Aceh: An Empirical Evidence". Journal of Accounting Research, Organization and Economics 6, n.º 1 (1 de abril de 2023): 63–72. http://dx.doi.org/10.24815/jaroe.v6i1.32059.

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Objective –The objective of this study was to examine the factors that influence accruals manipulation in local government. There are 4 (four) factors or variables tested, namely the size of the local government, fiscal capacity, fiscal distress, and the size of the legislature.Design/Methodology –This research uses multiple linear regression analysis with the dependent variable accrual manipulation and four independent variables. The data used is secondary data obtained from financial reports.Results –The results of the analysis conclude that the variable size of local government and size of the legislature have an effect on accrual manipulation in district and city local governments in Aceh, while the other two variables, namely fiscal capacity and fiscal distress, have no effect.Research limitations/implications – This research only examines at the impact of local government size, fiscal capacity, fiscal distress, and legislator size on accrual manipulation in creating local government financial reports in Indonesia and it considers the implications for government financial reports.Novelty/Originality –The novelty in this research is to include the variable fiscal distress as one of the independent variables. Fiscal distress is a problem in fulfilling local government finances (budget), which is reflected in the budget deficit for several years in a row.

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Prameswari, Afina Survita y Rahmawati Hanny Yustrianthe. "ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)". Jurnal Akuntansi 19, n.º 1 (7 de marzo de 2017): 50. http://dx.doi.org/10.24912/ja.v19i1.113.

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Dalam penelitian ini menyelidiki faktor-faktor yang mempengaruhi audit delay pada perusahaan manufaktur 2010-2012. Variabel bebas adalah ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan variabel dependen adalah audit delay. Tujuan dari penelitian ini adalah untuk menganalisis dan membuktikan secara empiris pengaruh ukuran perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini parsial maupun simultan. Kontribusi dari penelitian ini adalah untuk membantu Badan Pengawas Pasar Modal (Bapepam) dalam menentukan kebijakan dan peraturan mengenai ketepatan waktu penyampaian laporan keuangan. Populasi dalam penelitian ini bahwa perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012, total 40 perusahaan manufaktur diambil dengan menggunakan purposive sampling. Data ini menggunakan metode analisis data sekunder dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa variabel tidak mempengaruhi ukuran Perusahaan Audit delay. Variabel solvabilitas tidak berpengaruh pada Audit delay. Profitabilitas pengaruh variabel pada Audit delay. Reputasi Kantor Akuntan Publik untuk Audit efek delay. Variabel Auditor Opini tidak berpengaruh pada Audit delay. Hasil tes ini juga menyatakan bahwa lima faktor ini secara bersamaan berpengaruh terhadap Audit delay. Berdasarkan nilai R2 yang disesuaikan dari 29,4% menunjukkan bahwa hanya 29,4% Audit Keterlambatan variabel dijelaskan oleh Ukuran Perusahaan, Solvabilitas, Profitabilitas, Kantor Akuntan Publik Reputasi dan Auditor Opini. Sedangkan 70,6% sisanya dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.In this study is investigated the factors that influence the Audit Delay in manufacturing companies 2010-2012. Independent variable is the size of the Company, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the dependent variable is the Audit Delay. The purpose of this study was to analyze and demonstrate empirically the effect of company size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion partially or simultaneously. Contributions of this research is to help the Capital Market Supervisory Agency (Bapepam) in determining the policies and regulations concerning the timely submission of financial reports. The population in this research that the manufacturing companies listed in Indonesia Stock Exchange the period 2010-2012, a total of 40 manufacturing companies were taken by using purposive sampling. This data using secondary data analysis method using multiple regression. The results of this study indicate that the variable does not affect the size of the Company's Audit Delay. Solvency variable has no effect on Audit Delay. Profitability variable effect on Audit Delay. Reputation Public Accounting Firm to Audit Delay effect. Auditor Opinion variable has no effect on Audit Delay. The results of this test also states that these five factors simultaneously influence on Audit Delay. Based on the adjusted R2 value of 29.4% indicates that only 29.4% Audit Delay variable explained by Company Size, Solvency, Profitability, Public Accounting Firm Reputation and Auditor Opinion. While the remaining 70.6% is explained by other variables not examined in this study.

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Dinata, Surya Chandra y Rudi Candra. "INTERNAL CONTROL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021". Jurnal Akuntansi STIE Muhammadiyah Palopo 9, n.º 2 (27 de julio de 2023): 200. http://dx.doi.org/10.35906/jurakun.v9i2.1583.

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ABSTRAK Tax avoidance berdampak pada variabel bebas yang dikenal untuk tujuan dari temuan penelitian yang dilakukan ini. Variabel bebas yang dipakaikan dalam temuan penelitiannya ini yaitu internal control, firm size, profitability, dan family ownership. Variabel terikat yang dipakaikan dalam temuan penelitian ini yaitu tax avoidance. Variabel moderasi dalam penelitian ini adalah environmental uncertainty. Sampel yang dipergunakan dalam temuan penelitian ini adalah perusahaan manufaktur publik Indonesia. Metode pengumpulan data meliputi purposive sampling. Data hasil riset ini diolah dengan memakai dua program, yaitu SPSS untuk statistik deskriptif dan eviews untuk membuktikan akurasi, kesesuaian, dan dampak dari variabel yang ada. Hasil penelitian menghasilkan temuan bahwa firm size, profitability, dan family ownership mampu mempengaruhi secara signifikan pada tax avoidance. Hasil penelitian juga menghasilkan temuan bahwa Internal control tidak mampu mempengaruhi secara signifikan pada tax avoidance. Hasil penelitian juga menghasilkan temuan bahwa profitability dan family ownership mampu mempengaruhi secara signifikan pada tax avoidance dengan environmental uncertainty sebagai pemoderasinya. Hasil penelitian juga menghasilkan temuan bahwa internal control dan firm size tidak mampu mempengaruhi secara signifikan pada tax avoidance dengan environmental uncertainty sebagai pemoderasinya.Kata kunci: Tax Avoidance, Internal Control, Firm Size, Profitability, Family Ownership.ABSTRACTTax avoidance has an impact on independent variables known for the purposes of the research findings that were conducted. The independent variables used in this research findings are internal control, firm size, profitability, and family ownership. The dependent variable used in the findings of this study is tax avoidance. The moderating variable in this study is environmental uncertainty. The sample used in the findings of this study is an Indonesian public manufacturing company. Data collection methods include purposive sampling. The data from this research were processed using two programs, namely SPSS for descriptive statistics and eviews to prove the accuracy, suitability, and impact of existing variables. The results of the study yield findings that firm size, profitability, and family ownership can significantly influence tax avoidance. The results of the study also found that internal control is not able to significantly influence tax avoidance. The research results also found that profitability and family ownership can significantly influence tax avoidance with environmental uncertainty as a moderator. The research results also found that internal control and firm size are not able to significantly influence tax avoidance with environmental uncertainty as a moderation.Keyword: Tax Avoidance, Internal Control, Firm Size, Profitability, Family Ownership.

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Astuti, Tri. "Tingkat Kebangkrutan Dan Karakteristik Perusahaan Terhadap Nilai Perusahaan (Sebuah Model : Pendekatan Springate)". JRB-Jurnal Riset Bisnis 2, n.º 1 (18 de mayo de 2019): 56–69. http://dx.doi.org/10.35592/jrb.v2i1.257.

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This study aims to examine the effect of Z-Score, Size Firm, Leverage Ratio, Sales Growth on the Value of the Company proxied as PBV, studies in Telecommunications Companies listed in the Indonesia Stock Exchange. The data used in this study was obtained from the Telecommunication Sector Publication Financial Report for the period 2010-2016. The data analysis model used was multiple linear regression with the least squares equation. The results of this study indicate that Z’Score has no significant effect on PBV, Variable Size has a significant positive effect on PBV, Leverage has a positive effect on PBV and Growth has no significant effect on PBV. Variable Z-Score (Z), Size Firm (Size), Leverage Ratio (Leverage), Sales Growth (Growth) simultaneously simultaneously affect the dependent variable Corporate Value (PBV). Test of determination or variation of the models of the four variables on PBV in this study amounted to 90.2% while the remaining 9.8% was influenced by other variables not included in the company model.

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Aistawani, Ni Gusti Ayu Agung, I. Wayan Sudiana y Ni Wayan Alit Erlina Wati. "Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020". Hita Akuntansi dan Keuangan 3, n.º 3 (5 de julio de 2022): 101–12. http://dx.doi.org/10.32795/hak.v3i3.2658.

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In this research, the researcher wanted to know how the influence of profitability, leverage, liquidity and firm size on firm value. The quantitative research is the type of this research. This study uses the purposive sampling technique, and the population in this study as many as 24 companies producing 54 observational data on financial statements based on sampling criteria. The secondary data from the Indonesia Stock Exchange that used in this study are financial reports and annual reports. Data analysis used classical assumption test, multiple linear regression test, f-test and t-test. The profitability variable used in this study is Return on Assets (ROA). The leverage variable is proxied by the Debt to Equity Ratio (DER). Liquidity variable is proxied using Current Ratio (CR). Company size variable in this study uses the company's total assets. Firm value variable is proxied using Price Book Value (PBV). The results showed that there was a positive and significant effect of leverage and liquidity variables on firm value, but the firm size and profitability variable showed no significant effect on firm value.

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