RELEVANSI NILAI INFORMASI AKUNTANSI: STUDI KOMPARASI ANTARA SAHAM SYARIAH DAN SAHAM NON-SYARIAH DI BURSA EFEK INDONESIA (PERIODE 2013-2016)

Stocks in the Indonesia Stock Exchange that enter into the list of Shariah securities (DES) tend to increase over time. This study aims to examine whether Sharia shares have an impact on the value relevance of accounting information. The test was conducted using 1,070 observations consisting of 852 sharia shares and 218 non-sharia shares included in the non-financial sector. Comparison is done by testing the influence of book value per share (BVPS) and earnings per share (EPS) on stock market price (PRICE). The result of the research shows that (1) BVPS has a positive effect on PRICE but only for sharia shares, so the value relevance of BVPS for sharia stocks is higher than the value relevance of BVPS for non-sharia stock. (2) EPS has positive effect on PRICE both for sharia stock and for non-sharia stocks, but the effect of EPS on PRICE is higher for non-sharia shares

PENGARUH PROFITABILITAS DALAM SUATU PERIODE (TAHUN) TERHADAP PROFITABILITAS PADA PERIODE (TAHUN) BERIKUTNYA: STUDI PADA BANK ISLAM DI BEBERAPA NEGARA

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dalam suatu periode (tahun) terhadap profitabilitas pada periode (tahun) berikutnya pada bank Islam di beberapa negara. Profitabilitas diukur dengan: Return On Asset (ROA) [hipotesis 1], Return On Equity (ROE) [hipotesis 2], Net Operating Margin (NOM) [hipotesis 3], Return On Deposit (ROD) [hipotesis 4], dan Commission Income to Expense (CIE) [hipotesis 5]. Penelitian ini menggunakan sampel 43 observasi profitabilitas dari 34 bank Islam di beberapa negara dalam periode 2002 sampai dengan 2008. Data profitabilitas tersebut diambil dari laporan keuangan bank yang diperoleh melalui website bank. Penelitian ini menggunakan model regresi untuk menguji hipotesis. Hasil penelitian ini mendukung semua hipotesis yang diuji (hipotesis 1-5). Dengan demikian, penelitian ini mendapatkan bukti empiris bahwa profitabilitas dalam suatu periode (tahun) berpengaruh positif terhadap profitabilitas pada periode (tahun) berikutnya. Kata kunci : Bank Islam, Profitabilitas, ROA, ROE, NOM, ROD, dan CI

Pengaruh Kualitas Pelayanan Pajak, Tingkat Pendidikan, Pengetahuan Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak

The research aims of it study was to determine how individual taxpayer compliance at KPP Pratama Karanganyar is impacted by a variety of tax service, education level, tax knowledge, tax sanction and taxpayer awareness. Thempopulationmin thismstudymwere 98.936 individualmtaxpayers registeredmat themKPP Pratama Karanganyar. It sampling technical used to proporsional random sampling, calculated using the Slovinmformula in order tomobtainma samplemsize of 100 respondents. Sourcewof data iswprimarywdatawthroughwquestionnaires. In addition, the data analysiswtechniquewusedwmultiple linearwregressionwanalysis. The resultswof this studywindicatewthat the of taxwknowledge, tax sanction and taxpayer awareness has ofwtaxation effectwindividualwtaxpayerwcompliance. Meanwhile, the quality of tax service and the level of education cannot effet on individual taxpayer compliance

Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan LQ45

Kebijakanidividen merupakan.keputusan terkait labaiyang diperolehnperusahaan yang hendak dibagikannkepada pemegangnsaham sebagai dividennataupun labaiditahan yang akan digunakan untuknpembiayaan investasiidi masaiyang datang. Penelitian iniibertujuan untuknmenguji dan menganalisisnpengaruh kepemilikannmanajerial, kebijakannhutang, ukurannperusahaan, arus kas bebas dannprofitabilitas terhadapikebijakan dividen.iDalam penelitiannini, tekniknpengambilan sampelnmenggunakan metodenpurposive sampling, jumlahisampel yangidiperoleh sebanyaki30 sampelidari 5 perusahaaniLQ45 yang terdaftar dinBEI selamanperiode 2015-2020. Tekniknpengumpulan datanyang digunakannadalah teknikndokumentasi dengannmenggunakan datansekunder. Tekniknanalisis datanstatistic deskriptif,nuji asumsinklasik, dan analisisnregresi liniernberganda menggunakannSPPS Statisticsnversi 21. Hasilnpenelitian menunjukkannbahwa secara simultan, kepemilikan manajerial, kebijakan hutang, ukuran perusahaan, arus kas bebas dan proffitabilitas berpengaruhnterhadap kebijakanndividen. Secara parsial, hasilnpenelitian menunjukkan bahwikebijakan hutangiberpengaruh terhadapikebijakan dividen.iSedangkan kepemilikan manajerial,nukuran perusahaan, arusnkas bebasndan profitabilitas tidaknberpengaruh terhadap kebijakanidividen

Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Penjualan, Struktur Aktiva dan Pajak Terhadap Struktur Modal

Struktur modal merupakan salah satu hal yang penting dalam suatu perusahaan. Keputusan pendanaan adalah salah satu keputusn yang diambil oleh manajer keuangan karena dapat mempengaruhi kegiatan operasional dalam suatu perusahaan. Baik buruknya keputusan pendanaan dalam perusahaan dapat dilihat dari struktur modalnya. Penelitian ini bertujuan untuk mengetahui apakah profitabilitas, ukuran perusahaan, pertumbuhan penjualan, struktur aktiva dan pajak mempengaruhi struktur modal. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Penelitian ini menggunakan metode purposive sampling,jumlah perusahaan yang digunakan berjumlah 54 dengan pengambilan data selama lima tahuni(2015-2020). Total jumlah sampel penelitian 45 data observasi, dengan menggunakan Uji F,Uji  t dan Uji Koefisien Determinan(R2). Hasil riset ini menyatakan bahwa variabel profitabilitas tidak berpengaruh terhadap struktur modal. Variabel ukuran perusahaan tidak berpengaruh terhadap struktur modal.Variabel pertumbuhan penjualan tidak berpengaruh terhadap struktur modal. Variabel struktur aktiva berpengaruh terhadap struktur modal. Variabel pajak tidak berpengaruh terhadap struktur modal

The effect of good corporate governance on tax avoidance

This study aims to determine the effect of corporate governance on tax avoidance of property companies listed in the Indonesia Stock Exchange. This research is a quantitative descriptive study. The population in this study was obtained from the Indonesia Stock Exchange website www.idx .go.id, amounting to 48 1jsted companies, the type of data used in this study is secondaryidata.  The data  collection technique  used in  this research  is  documentation1j.  Data analysis in this studyiincludes multiple lineariregression analysist, t test, and the coefficient of determination1j.  The results showed  that:  The variable  of institutional ownership,  the number  of commissioners and the percentage of independent commissioners did not have a sign1jicant effect on tax avoidance, with a negative coefficient, and the variable number of audit committees had no significant effect on tax avoidance, with a positive coefficient

PENGARUH COMPANY SIZE, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN LIKUIDITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2015-2019

This study animed to determinant the effect of company size, profitability, leverage, capital intensity and current ratio on tax avoidance. This Type of research is kuntitatif. Population in this research of manufacturing companies in the consumer goods industry sector of the food and beverage sub-sector which were listed on Indonesia Stock Exchange (IDX)for the 2015-2019 period. The sample are choose from purposive sampling method and get sample of 12 companies based on some criteria. Data source is secondary data obtained from website (www.idx.co.id). This study uses multiple analysis regression to analyze data with SPSS 25 version edition program. Result of this research showed that company size has influence on tax avoidance. This is evidenced by the results of the value of tsig 0.000 ≤ 0.05. While profitability has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.309 > 0.05. Leverage has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.439>0.05. Capital intensity has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.086 > 0.05 . Current ratio has no influence on tax avoidance. This is evidenced by the results of the value of tsig 0.829 > 0.05

ANALISIS DAMPAK SENTIMEN INVESTOR TERHADAP RETURN SAHAM MENGGUNAKAN EGARCH: STUDI KASUS PADA BANK RAKYAT INDONESIA, TBK.

Volatility reflects fluctuations in stock prices within a certain period. The purpose of this study was to examine the effect of market volatility and psychological sentiment on company stock return. This study uses a sample of PT Bank Rakyat Indonesia, Tbk as a company with good performance and a large number of investors on the Indonesia Stock Exchange. This study uses multiple regression based on daily data for 2015-2021 analyzed using Exponential GARCH. This study reveals that market volatility indicated by the LQ45 index has a significant effect on stock return volatility. Meanwhile, market sentiment as measured by index volatility has no effect on stock return.Keywords: volatility; psychological sentiment; stock price

Pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal, Leverage dan Kepemilikan Institusional Terhadap Nilai Perusahaan

This research aims to examine and analyze the effect of company size, profitability, capital structure, leverage & institutional ownership on firm value in property & real estate companies listed on the IDX (Indonesia Stock Exchange) from 2015-2019 period. The population obtained was 35 companies in research is property & real estate companies listed on the IDX (Indonesia Stock Exchange) from 2015-2019 period & the sample obtained was 20 companies. Sampling method used in research was “purposive sampling”. This type of research is quantitative research. The type of research used in in this research is descriptive quantitative. The research data source is secondary data obtained form the annual financial statements. The data analysis used is multiple linear regression, the coefficient of determinantion test, the classical assumption test, the F test & the hypothesis test. The results of the study showed that company size (SIZE), profitability (ROA), capital structure (DER) and leverage (DAR)  affect on firm value (PBV) in property and real estate companies listed on the IDX (Indonesia Stock Exchange) from 2015-2019 period, while institutional ownership (INST) not affect on firm value (PBV) in property & real estate companies listed on the IDX (Indonesia Stock Exchange) for 2015-2019 period

The Corporate Governance Effect on Financial Performance

This study aims to examine corporate governance effecton the financial performance of manufacturing companies in the food and beverage industry sector in the Indonesia Stock Exchange in 2014 - 2018. The independent variables in this study are the audit committee, the board of commissioners, the board of directors, and debt to equity ratio (DER). Whereas the dependent variable in this test is Return on Equity (ROE). The sampling technique is done by using purposive sampling method, namely the determination of sampling with certain considerations. Data analysis techniques include (1) Descriptive Statistics (2) Classical Assumption Tests covering Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation (3) Multiple Linear Regression Tests (4) F Tests (5) Hypothesis Tests (6) Determinant Coefficient Test (R2) . The sample used in this test is manufacturing companies in the food and beverage industry sector which were listed on the Indonesia Stock Exchange in 2014 - 2018, with a total of 10 companies and there were 50 samples that met the criteria. The results of this test concluded that the variables of the board of directors and debt to equity ratio (DER) affect financial performance, while the variables of the audit committee and the board of commissioners have no effect on financial performance