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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Andani, Mega
SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH DIVIDEN PAYOUT RATIO DAN EARNING VOLATILITY TERHADAP VOLATILITAS HARGA SAHAM Indra Saputra; Mega Andani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.2 September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i2.402

Abstract

This research aims to determine and analyze the Dividend Payout Ratio and Earning Volatility of Stock Price Volatility in Manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research method used is quantitative. The research population is 156 manufacturing companies. Sampling in this research using purposive sampling method total to 27 manufacturing companies. The results show that dividend payout has an effect on stock price volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020. Earning Volatility (EV) has no effect on stock price volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020. Dividend Payout and Earning Volatility have a simultaneous effect on Stock Price Volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020.
PENGARUH KOMISARIS INDEPENDEN, RETURN ON ASSETS (ROA) DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Rahman, Gusti Deni As’yami; Andani, Mega; Abnaina, Elma
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.570

Abstract

The research aims to analyze the Influence of Independent Commissioners, Return on Assets (RoA) and Political Connections on Tax Avoidance. The research method used is quantitative. The population to be used in this study is the oil, gas and natural gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 12 companies. The analysis used multiple linear regression. The results of this study indicate that the Independent Commissioner Variable has no effect on tax avoidance, Return on Assets (ROA) has a negative effect, and Political Connections has a positive effect on tax avoidance.
PENGARUH KUALITAS LABA, INCOME SMOOTHING, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN Saputra, Indra; Andani, Mega
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.446

Abstract

This purpose of this study was to found whether effect Profit Quality, Income Smoothing, and Financial Distress on Company Value (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period). The sample drawn by purposive sampling and fulfill sample selection criteria. Methods of data analysis using multiple linear regression method. The results of the study show that the variable Earning Quality has an effect on Firm Value, while the Income Smoothing and Financial Distress variable has no effect on Firm Value. The results of simultaneous research on Profit Quality, Income Smoothing, and Financial Distress has an effect on Firm Value.
PENGARUH DEBT COVENANT, TUNNELING INCENTIVE DAN FIRM SIZE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR Andani, Mega; Saputra, Indra; Hikmayanti, Hikmayanti
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 No.1 Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i1.480

Abstract

Abstract, The aim of this research is to examine the influence of the debt covenant, tunneling incentive, and firm size on the company's decision to conduct transfer pricing in manufacturing companies. This research uses quantitative methods. The research population consists of manufacturing companies listed on the Indonesian stock exchange in 2019–2022. The research sample used a purposive sampling technique with a total sample of 11 companies. Logistic regression analysis is used in this research. The results of this research show that company size influences the company's decision to carry out transfer pricing, while the debt covenant and tunneling incentive do not influence the company's decision to carry out transfer pricing in manufacturing companies.
Co-Authors Abnaina, Elma Hikmayanti, Hikmayanti Indra Saputra Indra Saputra Rahman, Gusti Deni As’yami