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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Jurnal EMT KITA Jurnal Abdimas Bina Bangsa Journal of Management
Sandag, Eltie Christi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal EMT KITA

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Analisis Determinasi ROE, DER, ROA Terhadap Harga Saham Sandag, Eltie Christi; Durya, Ngurah Pandji Mertha Agung; Munizu, Musran; Dharmawan, Donny; Kusumaningati, Iip Dyah
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.3220

Abstract

The purpose of this study is to determine the effect of ROE, DER, ROA on the Stock Price of Consumer Companies on the IDX. The research method used is a quantitative method with regression analysis, and the research sample is Consumer Companies on the IDX and consistently publishes financial reports from 2020 to 2023. Sampling was carried out using the purposive sampling method and data were analyzed using IBM SPSS version 25. The results of this study indicate that ROE, DER, ROA together have a significant effect on the stock price of Consumer Companies on the IDX. In general, the stock price of Consumer Companies on the IDX is influenced by the three independent variables, namely ROE, DER, ROA by 54 %.
Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance Saksono, Lalang; Sandag, Eltie Christi; Affandi, Muhammad Rispan; Patiran, Andarias; Marani, Yohanes
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5489

Abstract

The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
Co-Authors Affandi, Muhammad Rispan Donny Dharmawan Durya, Ngurah Pandji Mertha Agung Hasan, Wahyudin Herman Karamoy Kusumaningati, Iip Dyah Linda Lambey, Linda Marani, Yohanes Musran Munizu Patiran, Andarias Saksono, Lalang Saprudin Saprudin, Saprudin Shifa, Mutiara