PENGARUH RISIKO KREDIT DAN RISIKO PASAR TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI INDONESIA STOCK EXCHANGE (IDX) PERIODE 2014-2016

Research this aims to examine and determine the effect of NPL and NIM both simultaneously and partially on the stock price of banking companies listed on the Indonesia Stock Exchange in 2014-2016. This type of research is quantitative research and the type of data used is secondary data obtained by researchers indirectly from the object of research. Data collection method used is documentation study.The dependent variable used is the stock price, while the independent variable used is the Net Performing Loan (NPL) and Net Interest Margin (NIM). This study uses multiple linear regression analysis for statistical analysis and regression models have been tested first in the classical assumption test.The results show that simultaneously shows that the Net Performing Loan (NPL) and Net Interest Margin (NIM) have a significant effect on stock prices. Partial research shows that the Net Performing Loan (NPL) and Net Interest Margin (NIM) have a significant effect on stock prices

PENGARUH MODAL KERJA DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR PULP AND PAPER YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2017

The purpose of this study was to determine the effect of working capital and working capital turnover on profitability. This study takes the object of the pulp and paper sector manufacturing companies listed on the Indonesia Stock Exchange 2011-2017. This study uses secondary data with the technique of reporting documentation data, the entire population of financial reports, and a sample of reports from manufacturing companies in the pulp and paper sector listed on the Indonesia Stock Exchange 2011-2017. The data analysis technique used descriptive statistics, classic assumption test, multiple regression analysis, and hypothesis testing.The results of this study are as follows: 1) Working capital and working capital turnover simultaneously have a positive and significant effect on profitability with a result of Fcount of 9.142 and a significance value of less than 0.05 and a coefficient of determination of 38.7% while the remaining 61.3 % evidence of other variables. 2) Partially working capital has no significant effect on profitability with a result of tcount of 0.336 and a significance value greater than 0.05, while working capital turnover partially has a significant negative effect on profitability with a result of tcount -4.144 with a smaller significance value. from 0.05.Keywords: Working Capital, Working Capital Turnover, and Profitabilit

PENGARUH UMUR PERUSAHAAN, SKALA PERUSAHAAN, PENANAMAN MODAL ASING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN LQ45

One of the main goals of the company is to maximize the value of the company. Firm value is an investor's perception of the company's level of success which is often associated with stock prices. This study aims to empirically examine the effect of firm age, firm scale, foreign investment and profitability on the value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). This study uses independent variables, namely company age, company scale, foreign investment, profitability while the dependent variable is firm value. The subjects of this research are LQ 45 companies listed on the Indonesia Stock Exchange for the 2015-2017 period which publish their complete financial statements.This study uses secondary data, namely LQ 45 companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The research sample was 15 companies where the method used was purposive sampling, which is a sampling method that takes objects with certain criteria. Analysis of the data used to analyze the factors that affect firm value is multiple regression analysis and hypothesis testing using t-statistics to test the partial regression coefficient and f-statistics to test the effect simultaneously at a significance level of 5%. The results of this study indicate three independent variables that have a significant effect on firm value and one independent variable that has no significant effect on firm value. This study concludes that firm size, foreign investment and profitability have a positive effect on firm value, while firm age has no significant effect on firm value.Keywords: company age, company scale, foreign investment, profitability, and company value

PENGARUH KEBIJAKAN INVESTASI DAN SOLVABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018

This research aims to find out the influence of investment habits and solvency on dividend policy on multi-industry manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. This type of research is quantitative research and the type of data used is secondary data obtained by researchers indirectly from the research object. The data collection method used is documentation. The bound variable used is the dividend policy, while the free variable used is the Investment and Solvency Policy. The study used multiple linear regression analysis because statistical analysis and regression models had been tested first in classical assumption tests. The results showed that simultaneously showed that the Investment and Solvency Policy had no significant effect on the Dividend Policy. The results of the study partially showed that the Investment Policy and solvency had no significant effect on dividend policy. Keywords: Investment Policy, Solvency, Dividend Polic

Pengaruh Current Ratio, Debt to Equity Ratio dan Return on Equity Terhadap Harga Saham pada Perusahaan Pertambangan yang Terdaftar di Indonesia Stock Exchange (IDX) Tahun 2014-2017

AbstractThis research aims to determine: The influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) either partially or simultaneously on Stock Price of mining companies listed on the Indonesia Stock Exchange (IDX) 2014-2017 period. Data were taken from the Indonesia Stock Exchange  (IDX) website. Analysis prerequisite test including normality test, multicollinearity, heteroscedasticity, and autocorrelation. Data analysis technique used is multiple linear regression analysis. The results showed that: coefficient of determination (R square) is 0.204. From these values can be interpreted that the influence of current ratio (X1), debt to equity ratio (X2), and return on equity (X3) to the stock price (Y) is 20.4%. While the remaining 79.6% is influenced by other factors not examined in this research. Statistical results also show that the current ratio (X1) partially has a positive and significant effect on stock prices (Y). Debt to equity ratio (X2), and return on equity (X3) partially do not have a significant effect on stock prices (Y). Simultaneously current ratio (X1), debt to equity ratio (X2), and return on equity (X3) have a positive and significant effect on stock prices (Y). This can be proven through F-Test statistics, where the value of F.sig is 0.005 smaller than the significant level of 5% (α = 0.05) then Ha is accepted and H0 is rejected.Keyword : current ratio, debt to equity ratio, return on equity, and stock price AbstrakPenelitian ini bertujuan untuk mengetahui : Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Return on Equity (ROE) baik secara parsial maupun simultan terhadap Harga Saham perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Data penelitian diambil dari website Bursa Efek Indonesia (BEI). Uji prasyarat analisis meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa nilai koefisien determinasi (R square) sebesar 0,204. Dari Nilai tersebut dapat dilakukan penafsiran bahwa pengaruh current ratio(X1), debt to equity ratio  (X2), dan  return on equity  (X  3) terhadap harga saham (Y) sebesar 20,4%. Sedangkan  sisanya sebesar 79,6% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Dari hasil statistik juga menunjukkan bahwa  current ratio  (X1) secara parsial berpengaruh positif dan signifikan terhadap harga saham (Y). Debt to equity ratio  (X2), dan  return on equity (X3) secara parsial tidak memiliki pengaruh yang signifikan terhadap harga saham (Y). Secara simultan  current ratio(X1), debt to equity ratio  (X2), dan  return on equity  (X3) mempunyai pengaruh positif dan signifikan terhadap harga saham (Y). Hal ini dapat dibuktikan melalui statistik Uji-F, dimana nilai   F.sig sebesar 0,005 lebih kecil dari tingkat signifikan 5% (α=0,05) maka Ha diterima dan H0 ditolak.Kata kunci : current ratio, debt to equity ratio, return on equity dan harga saham

The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia

Purpose: This research aims to determine the moderating role of company size on the influence of profitability and leverage on tax avoidance in property and real estate companies listed on the BEI in 2020 - 2022. Design/Methodology/Approach: This research uses quantitative methods. The research population was 79 companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange in 2020 - 2022. The sample in this study was 10 companies. The sampling technique used purposive sampling. The analytical method used in this research is moderated regression analysis (MRA). Findings: The research results found that profitability has an effect on tax avoidance, leverage has no effect on tax avoidance, company size has no effect on tax avoidance, company size is unable to moderate the effect of profitability on tax avoidance, company size is not able to moderate the effect of leverage on tax avoidance Practical Implications: The findings of this research are useful for increasing insight and helping companies in determining the direction of their tax policies as well as being taken into consideration by the government in formulating tax regulations so as to reduce gaps in tax avoidance. Originality/Value: This research uses company size as a moderating variable to differentiate this research from previous research so that it is hoped that it can provide broader insight into tax avoidance practices. Paper Type: Research Pape

PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SETELAH PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PUSKOSIPA PHS SUMSEL

                  This study discusses the comparison of financial performance before and after the application of ASDM. In this research, primary data source obtained directly from Puskosipa PHS Sumsel that is information about company policy related to recruitment and training cost, while secondary data obtained from brief history, organizational structure and financial report from January 2014 until December 2016. Data collection technique used are participant observation, interview and documentation. For data analysis technique use descriptive statistical test, normality test and paired sample test test.               The results of this study indicate that the average financial ratios are better after the application of ASDM and all data that has been tested is normally distributed. Of the five financial ratios in profitability ratios, all show significant results 0.00 <0.05 so it can be concluded that financial performance after ASDM implementation is better than before ASDM implementation.               For the good of the company, the authors suggest that Puskosipa PHS Sumsel can apply the human resource cost accounting method to make the cost of human resources issued is considered not as a burden anymore but made an investment Human Resources. Costs incurred for future periods should continue to be issued for the development of employees in order to provide services to members more professional. Keywords: Financial Performance, Human Resource Accountin

PENGARUH GOOD CORPORATE GOVERNANCE PADA KINERJA KEUANGAN DI PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ( BEI )

Penelitian ini bertujuan untuk mengetahui seberapa besar terjadinya pengaruh pada kinerja keuangan pada indikator - indikator good corporate governance pada perusahaan yang meliputi: komisaris independen, kepemilikan manajerial dan kepemilikan institusional adalah variabel yang diduga mempengaruhi kinerja keuangan pada perusahaan LQ45 di Bursa Efek Indonesia (BEI)  atau  Indonesia  Stock  Exchange  (IDX).  Penelitian  ini  memakai  data sekunder yang diperoleh dari laporan keuangan tahunan yang diterbitkan oleh Bursa Efek Indonesia (BEI) atau Indonesia Stock Exchange (IDX) dengan menggunakan 12 sampel perusahaan dengan metode Purposive Sampling LQ45 pada periode 2011 sampai dengan 2015. Hasil penelitian dengan menggunakan alat uji regresi linier berganda menyatakan  bahwa  komisaris  independen,  kepemilikan  manajerial  dan kepemilikan  institusional  berpengaruh  signifikan  secara  simultan  (bersama  - sama) terhadap kinerja keuangan yang diukur dengan ROA dengan tingkat signifikan (0,001), sedangkan secara parsial (individu) faktor fundamental perusahaan: komisaris independen, kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh signifikan terhadap kinerja keuangan yang diukur dengan ROA. Sebaiknya, dalam penelitian ini dapat mencakup seluruh perusahaan LQ45   yang   yang   terdaftar   di   Bursa   Efek   Indonesia   (BEI)   dan   lebih memperhatikan indikator-indikator good corporate governance yang lebih memiliki pengaruh terhadap kinerja keuangan (ROA). Disarankan untuk penelitian selanjutnya agar menambahkan indikator-indikator good corporate governance seperti dewan direksi dan komite audit diduga memiliki pengaruh signifikan terhadap kinerja keaungan (ROA)

ANALISA PENGARUH PERTUMBUHAN PENJUALAN DAN AKTIVA LANCAR TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA (BEI) â€Â

The capital market is an  appropriate  representation for assessing the condition of the company - a company in a country because almost all industries are represented  in it  and  one of the effective means  to  accelerate  the  development  of a  country  and  the development of capital markets provide a source of investment  for  investors.  One  activity is to invest  in  companies  issuing  shares. To  invest  in  shares  of  analysis  needed to  measure  the value  of  shares,  namely  fundamental analysis and technical analysis. The   purpose  of  this  study   was  to  determine   Influence  Sales  Growth           ( Sales Growth )  And   Assets   On   Stock   Price   On  Consumer  Goods  Industry Company In Indonesia Stock Exchange (IDX).           This study used secondary data obtained from the annual financial statements published by the Indonesia Stock Exchange (IDX) using a sample of 12 consumer goods industry during the period 2006-2009. For analysis and hypothesis testing used multiple regression analysis model by using SPSS version 16.0. From the results of the study by using a multiple linear regression showed that in partial sales growth (Sales Growth) t value of -0.122 <t table value of 1.679 with a significance level of more than 0.05 is 0.904. While the variable current assets (Current Assets) t value of -0.222 <t table value of 1.679 with a significance level of more than 0.05 is 0.825, the variable sales growth (Sales Growth) and current assets have no significant effect terhada stock prices, whereas in simultaneously throughout the company's fundamentals: sales growth (Sales Growth) and current assets have a significant effect on stock prices with a level of significance (0.05). Instead, in this study can cover all companies listed on the Indonesia Stock Exchange and more attention to factors - external factors (inflation, exchange rate movements of currencies, interest rates, political conditions) and expectations (regional economic conditions) that more has influence on stock prices. Keywords: Stock price, Sales Growth (Sales Growth), Current Assets

PENGARUH TINGKAT PENDAPATAN, PENDIDIKAN DAN TANGGUNGAN KELUARGA TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERKOTAAN DI KECAMATAN ILIR TIMUR II PALEMBANG

This study essentially discusses the influence of income level, education, and dependent families against society of compliance in paying taxon land and buildings in the district II East Ilir Palembang. In order to produce realiable information to assist the tax office, tax collector officials and other relevant parties, the object of this study is the taxpayer in the district II East Ilir Palembang. Systematic and accurate picture is obtained by collecting by collecting, classifying, assessing, analyzing, and make a confirmation of the hypotheses or draw conclusions objectively some of the problems examined. The method used random sample ( random ). In analyzing the data used multiple regresion analysis, then by looking at the effect  of simultaneously (F) or partial  ( t ) of the object under study. After the analysis process by using the above method can be concluded there is influence of income level, education, and Dependent Families Against Society of Compliance In Paying Tax on Land and Buildings in the District II East Ilir Palembang.Key words: Rate Income, Education, and Dependent Families In Society of Compliance Againts Paying The United Nations