Analisa Perusahaan Pertambangan

2019

Penelitian ini memberikan kontribusi bagi investor mengenai pemahaman karakteristik perusahaan terhadap nilai perusahaan yang sering sekali menjadi pertimbangan para investor untuk melakukan investasi. Oleh karena itu, penelitian ini bertujuan untuk mencari pengaruh karakteristik perusahaan seperti leverage, profitabilitas, ukuran perusahaan dan pertumbuhan perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan pertambangan di Indonesia sebagai sample penelitian. Metode pemilihan sampel berdasarkan purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan program SPSS 21. Peneliti menemukan bahwa leverage berpengaruh signifikan terhadap nilai perusahaan. sedangkan untuk ukuran perusahaan, profitabilitas dan growth berpengaruh tidak signifikan terhadap nilai perusahaan Kata kunci : nilai perusahaan, karakteristik perusahaan

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

ABSTRAKPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, kepemilikan institusional, dan profitabilitas terhadap agresivitas pajak. Populasi pada penelitian ini adalah seluruh perseroan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016—2020 dan sampel penelitian dipilih menggunakan teknik purposive sampling. Analisis data penelitian menggunakan metode regresi linear berganda. Penelitian ini memberikan implikasi bahwa pada perusahaan pertambangan khususnya pada kurun waktu penelitan, aktivitas manajer terkait tanggung jawabnya terhadap lingkungan dan masyarakat tidak berorientasi pada pajak perusahaan, tetapi benar bermotifkan perhatian akan keberlanjutan operasional perusahaan (sustainability operation). Demikian pula pemilik yang berasal dari institusi melakukan pengawasan dan pengendalian manajer pada aspek strategis selain pajak perusahaan. Dari hasil riset ini terbukti pula bahwa p...

Riset, Ekonomi, Akuntansi dan Perpajakan, 2022

Tujuan penelitian ini untuk mengetahui kriteria keberlanjutan perusahaan pertambangan pada aspek lingkungan secara deskriptif. Jenis penelitian ini adalah penelitian deskriptif. Penelitian dilakukan pada perusahaan pertambangan yang ada di Bursa Efek Indonesia. Data perusahaan diambil dari laporan keberlanjutan dan laporan tahunan perusahaan periode 2018. Untuk mengukur pengungkapan lingkungan, digunakan metode check list dengan GRI Standar sebagai pedoman penilaian. Cara penggunaan metode ini yaitu jika item lingkungan diungkapkan di dalam laporan keberlanjutan atau laporan tahunan maka akan diberi skor 1, jika tidak diberi 0. Hasil penelitian menunjukan aspek lingkungan yang paling banyak diungkapkan adalah Air Limbah dan Limbah (30 item), Energi (29 item), Keanekaragaman Hayati (26 item), Emisi (18 item), Kepatuhan Lingkungan (12 item), Air (9 item), Material (7 item) dan Penilaian Lingkungan Pemasok (3 item). Sedangkan indikator lingkungan yang paling banyak diungkapkan adalah tentang limbah berdasarkan jenis dan metode pembuangan (16 item), pengungkapan ketidakpatuhan terhadap undang-undang dan peraturan tentang lingkungan hidup (12 item), tentang pengurang konsumsi energi (10 item) dan habitat yang dilindungi atau direstorasi (10 item). Kemudian perusahaan dengan pengungkapan tertinggi adalah PT Bukit Asam Tbk (PTBA) (16 item), disusul oleh PT Aneka Tambang (ANTM) 15 item, dan PT Vale Indonesia Tbk (INCO) 14 item.

Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 2016

This study aimed to examine the effect of inflation, liquidity and leverage on corporate performance, the effect of inflation, liquidity, leverage and performance of the company against the value of the company as well as the effects of inflation, liquidity and leverage the value of the company through the company's performance. This research is quantitative. The sampling method used is purposive sampling with a sample of 85 financial statement data. Methods of data collection using secondary data obtained from the web the Indonesia Stock Exchange (www.idx.com). Analysis of data in this study using the path analys. Findings from this study indicate that inflation can not contribute to the improvement of the company's performance, liquidity, leverage and inflation may contribute to the increased value of the company, liquidity may contribute to the increased value companies, leverage can contribute increased value of the company, the company's performance can contribute to increase the company's value, inflation contributed to the rise of the value of the company through the company's performance. Liquidity contribute to the enhancement of the corporate value through corporate performance. Leverage contribute to the improvement of the company's value through

SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa, 2021

The stock price has an important value for a company, the high value of the share price in a company provides an opportunity for the company to generate dividends or capital gains. The development of stock prices certainly produces different analysis results that affect the company's net income so that the purpose of this study is to obtain tested explanative findings about the effect of profitability and activity ratios on share prices in mining companies on the Indonesia Stock Exchange. The research design used is quantitative which is processed using secondary data. The criteria established from 2015-2019. The measures used in this study are Return On Asset and Total Asset Turnover. The research method is processed using descriptive test, classical test which includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Another method used is the hypothesis test which includes the t test and f test with the results of the study showing that: the partial profitability ratio Return on assets has no significant effect on stock prices, the activity ratio partially Total Asset Turnover has a significant effect on stock prices and simultaneously. Profitability and activity ratios have no significant effect on stock prices.

tentang pertambangan

JSHP ( Jurnal Sosial Humaniora dan Pendidikan), 2017

This study aims to determine of profitability, liquidity, assets structure, growth and firm size on the capital structure decision in mining company listed in Indonesian Stock Exchange through the pecking order theory. Pecking order theory prefers internal financing than external financing. The sample used in this study were 11 mining company who listed in Indonesian Stock Exchange. Where the method used was purposive sampling. Analysis of data using multiple regression analysis tools, which is preceded by classical assumption and hypothesis testing used by the t test and F test. Result of regression analysis indicates that simultaneously profitability, liquidity, assets structure, growth and firm size affect the capital structure. While the partially variable affecting significantly is profitability and firm size. While liquidity, assets structure and growth not significantly affect the capital structure.

Puji syukur penulis panjatkan kehadirat Allah SWT karena atas rahmat dan karuniaNya penulis dapat menyelesaikan penyusunan laporan awal praktikum teknik peledakan yang berjudul "Pengantar Kegiatan Peledakan Industri Pertambangan" tepat pada waktunya. Penulis meyadari bahwa laporan ini hanya sebuah tulisan yang penyusunanya masih jauh dari sempurna. Tiada lain karena keterbatasan pengetahuan serta tak sedikitnya hambatan dan kesulitan yang dihadapi. Namun berkat usaha dan bantuan dari berbagai pihak, penulis akhirnya dapat menyelesaikan penulisan laporan akhir ini.

2021

The purpose of this research was to analyze the effect of tax variables, bonus mechanism, debt covenant, foreign ownership, firm size and multinationality on transfer pricing. The population in this research were 47 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period and the samples obtained were 8 mining companies obtained using purposive sampling method. Multiple linear regression analysis was applied in this research. The results showed that tax, bonus mechanism, debt covenant, foreign ownership, firm size and multinationality simultaneously affect transfer pricing. Partially only debt covenant, foreign ownership, and firm size that affect transfer pricing. The greater the debt to equity ratio (DER) of a company, the higher the transfer pricing. The greater the level of foreign ownership in the company, the lower the transfer pricing. The larger the firm size, the lower the transfer pricing.

STATERA: Jurnal Akuntansi dan Keuangan, 2019

Going concern audit opinion is the auditor's opinion to ascertain whether the company can maintain the survival of the entity. The importance of disclosing the company's survival will have an impact on steakholder valuation and trust. The purpose of this study was to determine the effect of financial conditions, opinion shopping and disclosure on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) during the period between 2014-2017.The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The company becomes a sample based on the purposive sampling method chosen by certain criteria. The type of data used in this study is secondary data. Data analysis using multiple linear regression methods using SPSS 24 as an analysis tool.The results of the study show that Opinion shopping has a negative effect on the going concern audit opinion while disclosure has a positive effect on the g...