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The determinants of firm value in this study are the influence of leverage, price earning ratio and profitability. The sample in this study amounted to 45 data from 15 companies listed on the Indonesia Stock Exchange 2017-2019 period. This type of research is quantitative research and the data analysis technique used is multiple linear regression analysis which is used to determine the effect of each independent variable on firm value. Based on the partial test (t test) Leverage variables, price earning ratio and profitability have no effect on firm value. The coefficient of determination in this study is 15%, which means, Leverage, Price Earning Ratio and Profitability on Firm Value in Metal Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period have an influence on firm value by 15%. And the rest is influenced by other variables outside of this study.  Keywords:  leverage, price earning ratio, profitability, firm value

This research is meant to test the influence of liquidity, profitability, and leverage to the firm value with the corporate social responsibility as the moderating variable. Firm value describes the prosperity of the shareholders. Liquidity, profitability, leverage and corporate social responsibility are the factors which can be a consideration for investors in investing. Methods that used in this research is quantitative method using secondary data obtained through the company’s financial statements. The result of the research shows that: 1) Liquidity has an influence to the firm value. 2) Profitabilitry has an influence to the firm value. 3) Leverage has an influence to the firm value. 4) Corporate social responsibility is unable to moderate the influence of liquidity to the firm value. 5) Corporate social responsibility is unable to moderate the influence of profitability to the firm value. 6) Corporate social responsibility is unable to moderate the influence of leverage to the firm value.

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

Financial distress is a financial condition of a company that is in a state of crisis. The purpose of this study is to find out the effect of liquidity, leverage, operating capacity, profitability, and firm growth on financial distress. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018 with the sampling technique using porposive sampling or criteria. Based on the technique, obtained sample of 112 companies. The results of this study indicate that liquidity and profitability has a significant effect on the financial distress of manufacturing companies listed on the Indonesian stock exchange. Meanwhile, leverage, operating capacity, and firm growth have no effect on the financial distress of manufacturing companies listed on the Indonesian Stock Exchange.

The purpose of this study is to determine the effect of profitability, liquidity, leverage on firm value and determine the effect of dividend policy in moderating the relationship of the effect of profitability, liquidity, leverage on firm value. This research is a quantitative research. The population is 154 manufacturing companies listed on the Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method and a sample of 39 companies is produced. Analysis using multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software version 24. The results showed that: 1) Profitability and leverage have a significant positive effect on firm value, while liquidity has no effect on firm value, 2) Dividend policy is able to moderate relationship between the effect of profitability on firm value, 3) Dividend policy is not able to moderate the relationship of the influence of liquidity on company value, 4) Dividend policy is able to moderate the relationship of the influence of leverage on firm value.

This research is an empirical study to analyze the data causally (cause and effect). The aim of this study was to determine the performance of manufacturing firms sector industry consumption in indonesia stock exchange. In addition, this study also aimed to determine the influence Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree of Operating Leverage (DOL) to the Market Value Added (MVA). Population in this research are manufacturing companies sector industry consumption that listing on Indonesia Stock Exchange. Determination of the sample is done by purposive sampling method. Period of research is 5 years during 2013 until 2017. By analysis of data using multiple regression showed that the results showed only a Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree Of Operating Leverage (DOL) which has positive against Market Value Added, while Economic Value Added (EVA) and Earning Per Share (EPS) does not affect the Market Value Added

This study aims to determine the effect of liquidity, operating cash flow, leverage, fixed asset intensity, and firm size to the selection fixed asset revaluation model in manufactured companies.  This research was done in Indonesia Stock Exchange (IDX) year 2013-2017.The sample in this research is taken by using purposive sampling method of 501 companies. The data usedare secondary data in the form of company's financial statements analyzed using logistic regression.The results of this study indicate that the liquidity, leverage, and operation cash flow have not effect to the selection of  fixed asset revaluation model. While fixed assets intensity and firm size have positive significant effect to the selection of  fixed asset revaluation model.  Keywords:             Fixed assets revaluation, liquidity, leverage, fixed assets intensity, operating cash flow, and firm size.

This study aims to determine the effect of Profitability, Leverage, Liquidity, Company Size on bond ratings in non-financial companies registered at PT. PEFINDO from 2013-2017. The sample used in this study was 157 non-financial companies.The sampling method uses purposive sampling with the research period from 2013 to 2017. The relationships and / or influences between variables are explained using multiple linear regression analysis methods.This study consists of the results of the study showing that 1) Profitability does not  bond ratings 2) Leverage  bond ratings 3) Liquidity does not  bond ratings 4) Company size  bond ratings.  Keywords: Bond Ranking, Profitability, Leverage, Liquidity, Company Size

This research aims to examine the effect of firm size, profitability,financial leverage, boox-tax differences and public ownership structureto income smoothing at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis.The results of this research indicate that firm size, profitability, financial leveragehave a positif significant influence on Income Smoothing. Public ownership structurehave a negativesignificant effect on Income Smoothin whileboox-tax differences have no effect on Income Smoothing.  Keywords: Firm Size, Profitability, Financial Leverage, Boox-Tax Differences, Public Ownership Structure, and Income Smoothing.

This study aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Institutional Ownership and Audit Commitee positive not significant on Tax Avoidance. Sales Growth negative not significant on Tax Avoidance. Profitability positive significant on Tax Avoidance. Firm Size negative significant on Tax Avoidance.  Keyword: Leverage, Institutional Ownership, Audit Commitee, Sales Growth, Profitability, Firm Size and Tax Avoidance

This study examines the effect of liquidity, profitability, leverage, firm size, capital intensity and inventory intensity on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The sample in this study uses 315 data of manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017 using the purposive sampling method. The analytical tool used is normality test, classic assumption test, multiple linear regression test, model test and hypothesis test. The results of the study show that liquidity, company size, capital intensity, inventory intensity affect the tax aggressiveness. While profitability and leverage have no effect on tax aggressiveness.  Keywords: liquidity, profitability, leverage, company size, capital intensity, inventory intensity and tax aggressiveness

This study aims to analyze the Determinants of Financial Performance of District / City Governments in Central Java Province. This study discusses the financial determinants of local government using proxy measures (size), Prosperity (wealth), legislative measure, intergovernmental income and leverage.This study discusses the Local Government Financial Report (LKPD) by taking a sample of 35 districts / cities in Central Java in 2015-2017. The data used in this research is secondary data. The analytical tool used in this research is multiple linear regression.         The results of this study show that the size of the Regional Government and Prosperity is not related to the financial performance of the Regency / City of Central Java Province in 2015-2017. While Legislative Measures play a significant negative role in the Financial Performance of District / City Governments in Central Java in 2015-2017, and Intergovernmental Income and Leverage does not affect the financial performance of Regency / City Governments in Central Java in 20015-2017.  Keywords: financial performance, local government size, prosperity, legislative size, intergovernmental income, and leverage.

This study examines the effects of institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk to accounting conservatism. The research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis. The sampling method used purposive sampling with the observation period from 2014-2016. Relationship and between variable is described by using multiple regression analysis. The results showes that the institutional ownership structures had no significant effect on accounting conservatism,managerial ownership structures had no significant effect on accounting conservatism, public ownership structures had no significant effect on accounting conservatism, growth opportunities has negative no significant effect on accounting conservatism, Debt Convenant (leverage) has negative effect on accounting conservatism, tax and political costs has positive effect on accounting Conservatism, litigation risk has negative effect on accounting conservatism  Keyword: institutional ownership structures, managerial ownership structures, public ownership structures, growth opportunities,debt convenant (leverage), tax and political costs, litigation risk and accounting conservatism.

The purpose of this reseach is to test the influence of leverage, profitability, assets growth and firm size to the dividend policy. This research has been carried out by using quantitative approach and multiple linier analysis method.The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling. The result of this research indicate that Firm Size have positive influence on Dividend Policy. Whereas Leverage, Profitability and Assets Growth have no influence on Dividend Policy.  Keywords: leverage, profitability, assets growth, firm size on dividend policy

Perkembangan sektor perbankan dunia menunjukkan bahwa pengukuran efisiensi dengan rasio keuangan dan indikator profitabilitas seperti Return on Assets (ROA) atau  Return on Equity (ROE) tidak cukup untuk menunjukkan performansi bank. Saat mengukur  profitabilitas, harus dianalisis juga risiko yang terkait dengan indikator profitabilitas. Menggunakan Data Envelopment Analysis (DEA) maka risiko dapat dimasukan kedalam pengukuran efisiensi dengan tetap mempertimbangkan profitabilitas. Selain itu DEA memungkinkan benchmark efisiensi pada Dual Banking Systems seperti yang diterapkan di Indonesia. DEA juga memungkinkan pengukuran efisiensi dengan multiple input dan output sehingga banyak faktor yang dapat dipertimbangkan dalam pengukuran. Dengan DEA, dilakukan pengukuran efisiensi dengan 4 model yang berbeda. Model pertama adalah NIM dengan input DEA berupa risiko likuiditas dan risiko pembiayaan dengan output berupa NIM. Model kedua adalah model ROA dengan input berupa risiko operasional dan output ROA, model ketiga adalah model ROE dengan input berupa risiko leverage dengan output ROE, model terakhir adalah model ALL dengan input semua risiko pada ketiga model dan output semua indikator profitabilitas pada ketiga model.  Setelah diukur efisiensi ketiga model dilakukan uji beda Mann Whitney untuk melihat apakah terdapat perbedaan yang signifikan pada keempat model tersebut.Hasil pengukuran membuktikan bahwa antara bank syariah dan konvensional tidak terdapat perbedaan  signifikan  pada model NIM, terdapat perbedaan signifikan pada model ROA yang disebabkan oleh perbedaan total aset, terdapat perbedaan pada model ROE yang disebabkan oleh perbedaan total ekuitas, dan tidak terdapat perbedaan pada model ALL. Kata Kunci: Efisiensi, Risiko, Profitabilitas, Data Envelopment Analysis (DEA)

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation

The purpose of this research is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality. Keywords: good corporate governance, leverage, profitability, firm size and earnings quality

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. On this research, leverage used as mediating variabel to mediate the relationship between executive charactheristic, size, and sales growth to corporate tax avoidance. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014. The sampling technique was done by purposive sampling with sample data which gathering of this research was 129. Data was processed by SPSS software using multiple regression analysis and path analysis. The result of this research showed that executive characteristic, size, sales growth, and leverage had a significant effect to tax avoidance. Based on path analysis, leverage as mediating variabel can’t mediate the relationship between executive characteristic to tax avoidance, but it can mediated the relationship between size and sales growth to tax avoidance in the company. Keywords: executive characteristic, size, sales growth, leverage, tax avoidance