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All Journal Community Engagement and Emergence Journal (CEEJ) Educoretax Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sufiyati Sufiyati
Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor-Faktor yang Mempengaruhi Harga Saham Rizqi Prima Hanifa Alethea; Sufiyati Sufiyati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12720

Abstract

Stock price is one of the indicators commonly used by investors to assess a company's condition and future prospects. Changes in stock prices may be influenced by various factors originating from both internal and external conditions of the company. This study examines the effect of dividend policy and capital structure on stock prices of consumer non-cyclical companies in the food & beverages subsector listed on the Indonesia Stock Exchange during 2022–2024. Secondary data obtained from annual reports and financial statements were used in this study. The research sample was selected using a purposive sampling method and obtained 84 company sample data. Data were analyzed using panel data regression with the assistance of EViews 13 software. The results of the study indicate that dividend policy has a partial and significant negative effect on stock prices, while capital structure has no effect. This finding indicates that the lower the dividends distributed by a company, the greater investor interest in investing in that company.
Analisis Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Steward Tjia; Sufiyati Sufiyati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11498

Abstract

Penelitian ini menguji signifikansi peran profitabilitas, leverage, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan pada industri konsumen primer di BEI untuk rentang waktu 2021–2024. Penerapan metode purposive sampling dalam pemilihan sampel menghasilkan 76 unit pengamatan. Melalui laman resmi Bursa Efek Indonesia serta situs web masing-masing perusahaan, data sekunder diperoleh dari laporan keuangan tahunan yang dipublikasikan. Analisis regresi linear berganda diterapkan sebagai metode pengujian utama dalam penelitian ini, dengan proses komputasi data yang dijalankan melalui perangkat lunak SPSS versi 27. Guna memastikan kelayakan model, pengujian tersebut dilengkapi dengan serangkaian uji asumsi klasik yang mencakup uji normalitas, multikolinearitas, heteroskedastisitas, serta autokorelasi. Hasil penelitian mengungkapkan bahwa profitabilitas dan likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan, sementara leverage tidak menunjukkan pengaruh yang signifikan, dan ukuran perusahaan terbukti berpengaruh negatif dan signifikan. Hasil ini mengimplikasikan bahwa investor di sektor Consumer Non-Cyclical sebaiknya menjadikan profitabilitas dan likuiditas sebagai indikator utama dalam mengevaluasi keputusan investasi, sementara pihak manajemen diharapkan dapat mengoptimalkan pemanfaatan aset serta menjaga tingkat likuiditas yang sehat guna mempertahankan dan meningkatkan nilai perusahaan secara berkelanjutan.
The role of profitability and thin capitalization in shaping tax avoidance behavior among IDX-listed mining companies Nindia Innekeputri; Sufiyati Sufiyati
Educoretax Vol 6 No 5 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i5.2256

Abstract

Corporate tax avoidance is a significant issue because it has a direct impact on government revenue and reflects how companies manage their tax responsibilities. In Indonesia, this issue is especially important as tax revenue serves as a key source of funding for public spending and national development. Therefore, examining tax avoidance is important to understand the factors that encourage companies to minimize their tax burdens. This study examines whether profitability and thin capitalization affect tax avoidance in mining-sector companies listed on the Indonesia Stock Exchange during 2021–2024. The study uses secondary data from annual financial statements and applies purposive sampling. After the sample-selection process, 12 companies met the research criteria, producing 48 firm-year observations. The data are analyzed using pooled multiple linear regression based on the statistical procedure using IBM SPSS Statistics 31. The results show that profitability has a negative and significant coefficient on the tax avoidance, while thin capitalization has a positive but insignificant coefficient on tax avoidance. These findings imply that companies with higher profitability tend to be more compliant in fulfilling their tax obligations, while the use of debt has not significantly encouraged tax avoidance practices in the observed mining-sector companies. The results of this study are expected to provide insights for regulators in strengthening tax supervision, for investors in assessing corporate tax behavior, and for companies in formulating tax strategies that remain aligned with applicable regulations.
The effect of environmental costs, carbon emission disclosure, and GCG on tax avoidance Krista Putra Patarianno; Sufiyati Sufiyati
Educoretax Vol 6 No 7 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i7.2308

Abstract

Tax avoidance is one of the strategies commonly employed by companies to legally minimize their tax burden. At the same time, increasing demands for social and environmental responsibility have encouraged companies to pay greater attention to environmental costs, carbon emission disclosure, and the implementation of good corporate governance in their operations. This study aims to examine the effect of environmental costs, carbon emission disclosure, and good corporate governance on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employed a quantitative approach using secondary data obtained from financial statements, annual reports, and sustainability reports. The sample was selected using purposive sampling with a total of 85 observations. Data were analyzed using panel data regression with EViews 14, and the Random Effect Model (REM) was selected as the most appropriate model. The results indicate that environmental costs have a significant negative effect on tax avoidance. Meanwhile, carbon emission disclosure and good corporate governance have no significant effect on tax avoidance. These findings suggest that higher environmental costs reflect a company's commitment to social and environmental responsibility, thereby reducing tax avoidance practices, while carbon emission disclosure and good corporate governance have not become determining factors in tax avoidance policies among energy sector companies.
Co-Authors Krista Putra Patarianno Nindia Innekeputri Rizqi Prima Hanifa Alethea Steward Tjia