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"Penelitian ini bertujuan untuk menggambarkan pengaruh size leverage dan growth terhadap kinerja perusahaan Metode penelitian ini merupakan penelitian kuantitatif dimana cara pengambilan sampel dengan gabungan data cross sectional dan time series atau yang dikenal dengan data panel pooled data Dari penelitian tersebut didapatkan hasil bahwa 1 Terdapat hubungan signifikan positif size terhadap ROA dan tidak terdapat hubungan size terhadap Tobin rsquo s Q dan ROE 2 Terdapat hubungan signifikan negatif leverage terhadap Tobins rsquo s Q dan ROA dan tidak terdapat hubungan leverage terhadap ROE 3 Tidak terdapat hubungan growth terhadap variabel kinerja perusahaan.......This research is to describe the effect of size leverage and growth on corporate performance This research method is quantitative research in which way the data sampling with the combined cross sectional and time series or panel data are known pooled data This study showed that 1 There has significant positive relation between size with ROA and there has no relation between size with Tobin s Q and ROE 2 There has significant negative relation between leverage with Tobins s Q and ROA and there has no relation between leverage with ROE 3 There has no relation between growth with firm performance. "

"ABSTRAKPenelitian ini bertujuan untuk mengetahui keikutsertaan perusahaan dalam menerapkan revaluasi setelah pemerintah menerbitkan PMK Nomor 191/PMK.010/2015 Tentang Revaluasi Aset Tetap, serta menguji pengaruh intensitas aset tetap, ukuran perusahaan, leverage, likuiditas, declining cash flow from operation, serta growth terhadap keputusan perusahaan menggunakan model revaluasi pada aset tetap. Sampel yang digunakan adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2016. Perusahaan dari sektor keuangan merupakan perusahaan yang paling banyak melakukan revaluasi, dan faktor-faktor yang berpengaruh signifikan terhadap keputusan perusahaan melakukan revaluasi adalah intensitas aset tetap, ukuran perusahaan, leverage, dan growth.

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ABSTRACTThis study aims to understand company participation in applying revaluation after government issued PMK Number 191 PMK.010 2015 about fixed asset revaluation, and examine the affect of fixed asset intensity, firm size, leverage, liquidity, declining cash flow from operation, and growth against company decision to using revaluation model for fixed asset. Sample used is company that listed on Indonesian Stock Exchange during the period 2015 2016. Company from financial sector is the most do revaluation, and factors that significantly affect to company decision for applying revaluation is fixed asset intensity, firm size, leverage, and growth."

"The purpose of the research is to predict some factor influencing dividend policy of companies. Factors that are predicted influencing dividend policy in this research are focused on 4 factors: cash position, leverage, growth, current ratio. The research examines financial statement of 254 public companies that are listed on Jakarta Stock Exchange from December 31, 2003 until December 31, 2005. The results of this research are in the year of 2003 independent variable current ratio gives significant in influence on dividend payout ratio , and in the year of 2004 - 2005 independent variable gives significant to dividend payout ratio is cash position. For year 2003 - 2005 only cash position that gives significant influence on dividend payout ratio."

"Tujuan dari penelitian ini adalah untuk menganalisis variabel determinan dividend payout ratio perusahaan-perusahaan yang ada di Indonesia. Variabel determinan dividend payout ratio penelitian ini adalah ukuran perusahaan size, tingkat hutang perusahaan leverage, pertumbuhan perusahaan growth, profitabilitas, past dividend, likuiditas, free cash flow, dan keadaan ekonomi. Sampel penelitian ini adalah 56 perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia dengan periode observasi penelitian selama 10 tahun yakni tahun 2006-2015. Penelitian ini akan menggunakan analisis data panel dengan fixed effect model. Hasil dari penelitian ini menunjukkan bahwa ada tiga variabel determinan yang berpengaruh signifikan positif terhadap dividend payout ratio yakni ukuran perusahaan size, future profit, dan past dividend. Dari hasil penelitian ini juga ditunjukkan bahwa adanya pengaruh yang signifikan negatif antara tingkat hutang perusahaan leverage, pertumbuhan perusahaan growth, dan free cash flow terhadap dividend payout ratio. Akan tetapi untuk current profit, likuiditas dan keadaan ekonomi tidak signifikan mempengaruhi dividend payout ratio. ......The objective of this study is to analyze the determinants of the variable dividend payout ratio of the Indonesian companies. The determinants variable of the dividend payout ratio this study are size, leverage, growth, profitability, past dividend, liquidity, free cash flow, and state of the economy. The sample of this study is 56 non financial firms that are listed on Indonesia Stock Exchange with period of observation for ten years that is 2006 2015. This study using panel data analysis with fixed effect model. The result of this study shows that there are three determinants variable that have significant positif relationship to dividend payout ratio that is size, future profit, and past dividend. From the result of this study also shows that there are a negative significant relationship between leverage, growth, free cash flow to dividend payout ratio. But for current profit, liquidity, and state of economy is not affect dividend payout ratio significantly."

"ABSTRAKNama : Sunanta Wiguna Program Studi : Magister Akuntansi Judul : Faktor-Faktor yang Mempengaruhi Kebutuhan Modal Kerja pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014. Penelitian ini bertujuan untuk menganalisis pengaruh Cash Conversion Cycle,Operating Cash Flow, Firm Size, Profitability, Leverage, Growth Opportunities, dan Real GDP Growth Rate terhadap kebutuhan modal kerja. Sampel yang digunakan pada penelitian ini sebanyak 85 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Alat analisis yang digunakan padapenelitian ini berupa regresi linier berganda dengan data panel. Hasilnya menunjukkan Cash Conversion Cycle dan Profitability berpengaruh positif, Leverage berpengaruh negatif, sedangkan Operating Cash Flow, Firm Size, Growth Opportunities, dan Real GDP Growth Rate tidak berpengaruh terhadap kebutuhan modal kerja. Kata Kunci: Cash Conversion Cycle; Operating Cash Flow; Firm Size; Profitability; Leverage; Growth Opportunities; Real GDP Growth Rate; Working Capital Requirement.

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ABSTRACTName : Sunanta Wiguna Program Master of Accounting Title The Determinants of Working Capital Requirements of Manufacturing Firm Listed on Indonesian Stock Exchange 2010 2014. The purpose of this study is to examine the effect of Cash Conversion Cycle, Operating Cash Flow, Firm Size, Profitability, Leverage, Growth Opportunities, and Real GDP Growth Rate on Working Capital Requirement. This research uses 85 firms of manufacture companies that are listed on the Indonesian Stock Exchange since 2010 until 2014. Multiple linear regression and panel data are used as a tool of analysis. The study finds that Cash Conversion Cycle and Profitability have positive effect on Working Capital, Leverage has negative effect on Working Capital, but Operating Cash Flow, Firm Size, Growth Opportunities, and Real GDP Growth Rate have no significant effect on Working Capital. Keywords: Cash Conversion Cycle Operating Cash Flow Firm Size Profitability Leverage Growth Opportunities Real GDP Growth Rate Working Capital Requirement."

"Studi ini bertujuan menganalisis faktor-faktor seperti ukuran perusahaan, leverage, potensi pertumbuhan, profitabilitas, dividen tahun sebelumnya, likuiditas, arus kas bebas, dan risiko bisnis yang mempengaruhi kebijakan dividen perusahaan konstruksi dan infrastruktur di Indonesia pada periode 2015 hingga 2019. Penelitian ini menggunakan 28 sampel perusahaan konstruksi dan infrastruktur yang terdaftar di Bursa Efek Indonesia serta data yang digunakan bersifat balanced panel data. Metode yang digunakan untuk penelitian yaitu regresi data panel dengan teknik estimasi common effect model atau pooled least square. Penelitian ini menyimpulkan bahwa hanya variabel potensi pertumbuhan, dividen tahun sebelumnya, dan risiko bisnis yang memiliki pengaruh signifikan terhadap kebijakan dividen. Sedangkan, variabel ukuran perusahaan, leverage, profitabilitas, likuiditas, dan arus kas bebas tidak memiliki pengaruh signifikan terhadap kebijakan dividen.......This study aims to analyze factors such as firm size, leverage, growth opportunities, profitability, past dividend, liquidity, free cash flow, and business risk that affect the dividend policy of construction and infrastructure companies in Indonesia within the period of 2015-2019. This study uses a sample of 28 construction and infrastructure companies listed on the Indonesia Stock Exchange and the data used are balanced panel data. The method used for this research is panel data regression with the estimation technique of common effect model or pooled least square. This study concludes that only the variables of growth opportunities, past dividend, and business risk have a significant influence on the dividend policy. Meanwhile, the variables of firm size, leverage, profitability, liquidity, and free cash flow have no significant effect on dividend policy."