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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal PKM Manajemen Bisnis Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Abdi Masyarakat Multidisiplin Journal of Innovation and Sustainable Empowerment Journal of Artificial Intelligence and Digital Business Realible Accounting Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Akuntansi Keuangan Dan Perpajakan Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JIMEK Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sugeng, Andry
Program Studi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Kinerja Keuangan, Arus Kas Operasi, dan Nilai Tukar Rupiah terhadap Return Saham Tika Christanti Purwanto; Andry Sugeng
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2281

Abstract

The energy sector is an important part of the Indonesian capital market, but fluctuations in stock prices may create uncertainty regarding the returns received by investors. This study aims to examine the effect of financial performance, operating cash flow, and the rupiah exchange rate on stock returns of energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. This study employs a quantitative approach using panel data. The sample consists of 41 energy sector companies, resulting in 205 firm-year observations selected through purposive sampling. Financial performance is measured by Return on Assets (ROA), operating cash flow by its growth, and the rupiah exchange rate by the middle exchange rate against the US dollar. Panel data regression is employed, with the Random Effect Model selected as the estimation model. The results indicate that financial performance has a positive and significant effect on stock returns, with a regression coefficient of 0.737640 and a probability value of 0.0266. In contrast, operating cash flow and the rupiah exchange rate do not have significant effects, with probability values of 0.0609 and 0.4228, respectively. Simultaneously, the three independent variables significantly affect stock returns. The model has an Adjusted R-squared of 4.62%, indicating that most variations in stock returns are explained by factors outside the model.
Pengaruh Kebijakan Dividen, Suku Bunga, dan Inflasi terhadap Harga Saham Afrilia Dewanty; Andry Sugeng
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2287

Abstract

Stock prices in the financial sector are influenced by both firm-specific and macroeconomic factors, yet previous studies have reported inconsistent findings regarding the roles of dividend policy, interest rates, and inflation. This study aims to examine the effect of dividend policy, interest rates, and inflation on the stock prices of financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, both simultaneously and partially. This quantitative study uses an associative approach and secondary data obtained from companies’ annual financial reports and relevant macroeconomic data. Using purposive sampling, 26 companies were selected, resulting in 130 firm-year observations. Panel data regression was employed to examine the proposed relationships. The results show that dividend policy, interest rates, and inflation simultaneously affect stock prices. Partially, dividend policy has a positive and significant effect on stock prices, whereas interest rates and inflation do not have significant effects. The model has an Adjusted R-squared of 25.93%, indicating that the three independent variables explain 25.93% of the variation in stock prices, while the remaining variation is attributable to other factors not included in the model. These findings highlight the importance of dividend policy as a relevant signal for investors in evaluating financial sector companies.
Pengaruh Karakteristik Perusahaan, Dewan Komisaris Independen, Kepemilikan Manajerial dan Umur Perusahaan terhadap Penghindaran Pajak Lilik Solikhah; Andry Sugeng
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2319

Abstract

This research was conducted with the aim of determining the influence of company characteristics, independent board of commissioners, managerial ownership, and company age on tax avoidance. This type of research is quantitative research. The data source used is secondary data. The sample used in this study is non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The sampling technique carried out in the research is the purposive sampling method. The observations in this study amounted to 222 data from 37 companies that were sampled. The test was carried out using the panel data regression method with the help of eViews 12 software. The results of the study show that simultaneously the characteristics of the company, the independent board of commissioners, managerial ownership, and the age of the company have an effect on tax avoidance. Partial managerial ownership has an effect on tax avoidance, but the characteristics of the company proxied by the size of the company, the independent board of commissioners, and the age of the company have no effect on tax avoidance.
Pengaruh Ukuran Perusahaan, Intensitas Modal, dan Tingkat Utang Terhadap Tarif Pajak Efektif Adelia Yuliana Anugraheni; Andry Sugeng
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of firm size, capital intensity, and leverage on the effective tax rate of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was employed using panel data regression analysis processed with EViews 12 software. The population consisted of all energy sector companies listed on the IDX, and a purposive sampling technique was applied, resulting in a sample of 20 companies with a total of 100 firm-year observations over the five-year research period. The data used were secondary data obtained from the companies' annual financial reports published on www.idx.co.id. The results show that firm size, capital intensity, and leverage simultaneously affect the effective tax rate. However, partially, only capital intensity and leverage have a significant effect on the effective tax rate, while firm size shows no significant effect. This is presumably because larger companies tend to have sufficient resources and more competent tax management strategies to manage their tax burden efficiently, thereby weakening the direct relationship between firm size and the effective tax rate.
Co-Authors Adam Firmansyah Adelia Yuliana Anugraheni Adinda Thalia Salsyadilla Afrilia Dewanty Agus Afandi Agus Afandi Agus Afandi Agus Afandi Agus Afandi Ahmad Riswanto Alexander Giovani Alya Budiantini Andi Azhari Ani Kusumaningsih Aris Budianto, Aris Ayudya Rahmawati Ayudya Rahmawati Budiantini, Alya Dewi, Berliana Ratna Dian Widiyati Dilla Eka Aprilia Endri Purnomo Faisal Nur Khakiki Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Giovani, Alexander Heni Pujiastuti Ingga Maulana Khuluqi, Khusnul Khusnul Khuluqi Khusnul Khuluqi Khusnul Khuluqi Khusnul Khuluqi Lilik Solikhah Mahda, Muzma Zalma Malo, Sempratriz Maslina Maslina Maulana Nasywa, Dita Maulana, Rifqi N. Rusnaeni Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Nisa, Hana Khoirun Rafelius Waruwu Rafelius Waruwu Regina Deia S Regina Deia Soeparyono Sasriani, Nur Alfiah Soeparyono, Regina Deia Tika Christanti Purwanto Widiyati, Dian