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All Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat
Dinda Ayu Annisa
Universitas Bina Insani
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Profitabilitas, Valuasi, dan Suku Bunga Pengaruhnya Terhadap Harga Saham Dengan Inflasi Sebagai Variabel Moderasi Iren Meita; Dinda Ayu Annisa
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/6c4jdb11

Abstract

Stock prices are affected by various elements such as profitability, indicated by Return on Assets (ROA), valuation, shown by Price to Book Value (PBV), and interest rates. Beyond these factors, inflation acts as a moderating element to investigate its impact on both independent and dependent variables. This research focuses on companies within the banking sector that are listed on the Indonesia Stock Exchange. A quantitative methodology is implemented, utilizing secondary data sourced from the financial reports of banking institutions from 2021 to 2025. The purposive sampling method is employed, and the analysis is conducted using Eviews14 along with the Moderated Regression Analysis (MRA) technique, wherein inflation serves as the moderating element. The findings reveal that both profitability and valuation, as represented by ROA and PBV, influence stock prices; however, interest rates do not have an impact. Additionally, the MRA test indicates that inflation does not serve as a moderator for the relationship between ROA, PBV, and interest rates concerning stock prices.
Pengaruh Tax Avoidance dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi Dinda Ayu Annisa; Iren Meita
Jurnal Ilmiah Raflesia Akuntansi Vol 12 No 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1422

Abstract

This study aims to analyze the influence of tax avoidance and dividend policies on the value of companies with managerial ownership as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. This research uses a quantitative approach with secondary data obtained from the company's annual reports and financial statements. This research sample uses the purposive sampling method so that 47 companies were obtained with a total of 141 observations. Data analysis was carried out using panel data regression and Moderated Regression Analysis (MRA). The results of this study show that tax avoidance does not have a significant effect on the value of the company. On the other hand, the dividend policy has a significant effect on the value of the company. The results of the moderation test showed that managerial ownership was not able to moderate the relationship between tax avoidance and company value. In addition, managerial ownership is also unable to moderate the relationship between dividend policy and company value. These findings suggest that investors tend to pay more attention to dividend policies in valuing companies, while tax avoidance practices and the level of shareholding by management have not been factors that significantly affect the company's value in energy sector companies during the study period.
Co-Authors Iren Meita