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All Journal Jurnal Pengabdian UntukMu NegeRI Asia-Pacific Management and Business Application Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Hocky, Agus
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF PROFITABILITY, FIRM SIZE AND LEVERAGE ON LIQUIDITY OF COMPANIES LISTED IN THE LQ45 INDEX OF INDONESIAN STOCK EXCHANGE IN THE PERIOD OF 2017-2022 Hocky, Agus; Renaldo, Nicholas
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4515

Abstract

This study objective is to determine the effect of profitability, firm size and leverage on liquidity of listed companies in the LQ45 index in Indonesian Stock Exchange (IDX). Eighteen (18) firms from the LQ45 over a period of 6 years from 2017 to 2022 were taken as samples by purposive sampling. Data analysis uses multiple linear regression methods using SPSS. The study found that there is a negative and significant relationship between firm size and leverage on liquidity. The relationship between profitability and liquidity was found to be positive. This study displays the indirect relations between the variables to the pecking order theory and signaling theory. Furthermore, this study pushes the importance of managing profitability and leverage so that an optimal liquidity in the firm can be achieved. Keywords: Profitability, Leverage, Firm Size, LQ45, Liquidity Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan leverage terhadap likuiditas pada perusahaan yang tercatat dalam indeks LQ45 di Bursa Efek Indonesia (BEI). Sebanyak 18 (delapan belas) perusahaan dari LQ45 selama kurun waktu 6 tahun dari tahun 2017 sampai dengan tahun 2022 diambil sebagai sampel secara purposive sampling. Analisis data menggunakan metode regresi linier berganda menggunakan SPSS. Penelitian ini menemukan bahwa terdapat hubungan negatif dan signifikan antara ukuran perusahaan dan leverage terhadap likuiditas. Hubungan antara profitabilitas dan likuiditas ditemukan positif. Penelitian ini menunjukkan hubungan tidak langsung antara variabel-variabel tersebut dengan pecking order theory dan signaling theory. Lebih lanjut, penelitian ini mendorong pentingnya pengelolaan profitabilitas dan leverage sehingga likuiditas yang optimal pada perusahaan dapat tercapai. Kata Kunci: Profitabilitas, Leverage, Ukuran Perusahaan, LQ45, Likuiditas
Service Quality, Institutional Image and Satisfaction : Can Drivers Student Loyalty? Wijaya, Evelyn; Junaedi, Achmad Tavip; Hocky, Agus
APMBA (Asia Pacific Management and Business Application) Vol. 9 No. 3 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.009.03.7

Abstract

Education is dynamic and always developing to keep it up to date with today's condition. The government always puts an effort so that the education quality in Indonesia will not be left behind compared to other countries in the world. One of the aspects stimulating the changes is customer demand over the quality of the education system. This study also aimed at analyzing the influence of service quality on the satisfaction and loyalty of senior high school or SMA students. The data used in this study were primary data with a total respondent of 88 students. The technique for data analysis used in this study was path analysis assisted by Smart PLS. The research findings showed that service quality and institutional image significantly influenced satisfaction, yet they did not influence loyalty significantly. Meanwhile, satisfaction directly influenced loyalty. Further study is suggested to add several variables, such as perceived value, perceived quality, and the like that are considered giving an influence on creating student’s loyalty. Practical implications also drawn to conclude this study.
IMPACT OF VAT AND CORPORATE INCOME TAX POLICY TO STOCK PRICES ON CONSUMER CYCLICALS SUB-SECTOR LISTED ON INDONESIA STOCK EXCHANGE Martha, Martha; Sembiring, Arie Kozona; Chandra, Teddy; Hocky, Agus
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5710

Abstract

This research examines the impact how changes in Value-Added Tax (VAT) and Corporate Income Tax (CIT) policy affect to stock prices on consumer cyclicals sub-sector listed on Indonesia Stock Exchange. By applying an event study methodology, the research evaluates how investors reacted to four key fiscal policy events such as (1) Determination and Enforcement of Government Regulation in Lieu of Law No. 1 of 2020 (corporate income tax rate reduced from 25% to 22%) on March 31, 2020; (2) Ratification of Law No. 7 of 2020 (VAT rate increased from 10% to 11%, and corporate income tax remained at 22%) on October 29, 2021; (3) Enforcement of Law No. 7 of 2020 (VAT rate increased from 10% to 11%) on April 1, 2022; and (4) Issuance of Minister of Finance Regulation No. 131 of 2024 (VAT rate remained at 11%) on December 31, 2024. The analysis uses daily stock price and trading volume data from 20 selected companies. Data analysis technique used Paired Sample t-Test and Wilcoxon Signed Rank Test to assess the presence of abnormal returns and changes in trading volume activity (TVA) before and after the events. Research findings indicate that certain tax policy changes triggered significant responses in the capital market, reflecting shifts in investor sentiment and decision-making. These insights are valuable not only for policymakers in evaluating the market impact of taxation but also for company managers and investors seeking to anticipate market behavior in response to regulatory changes. Penelitian ini bertujuan untuk menganalisis dampak kebijakan tarif Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan Badan (PPh Badan) terhadap harga saham perusahaan sub sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah event study dengan menganalisis abnormal return dan trading volume activity (TVA) pada empat peristiwa perubahan kebijakan perpajakan yakni (1) Penetapan dan Penyelenggaraan Peraturan Pemerintah Pengganti Undang-Undang No. 1 Tahun 2020 (tarif pajak penghasilan badan dikurangi dari 25% menjadi 22%) pada 31 Maret 2020; (2) Pengesahan Undang-Undang No. 7 Tahun 2020 (tarif PPN dinaikkan dari 10% menjadi 11%, dan pajak penghasilan badan tetap 22%) pada 29 Oktober 2021; (3) Penyelenggaraan Undang-Undang No. 7 Tahun 2020 (tarif PPN dinaikkan dari 10% menjadi 11%) pada 1 April 2022; dan (4) Dikeluarkannya Peraturan Menteri Keuangan No. 131 Tahun 2024 (tarif PPN tetap 11%) pada 31 Desember 2024. Hasil penelitian menunjukkan bahwa perubahan tarif PPh Badan dan PPN berpengaruh signifikan terhadap harga saham dan aktivitas perdagangan saham. Penurunan tarif PPh Badan memberikan sinyal positif bagi pasar, sedangkan kenaikan tarif PPN cenderung direspons negatif oleh investor. Temuan ini memberikan implikasi bagi investor, manajemen perusahaan, dan pembuat kebijakan dalam mengambil keputusan strategis terkait kebijakan perpajakan.
Co-Authors AA Sudharmawan, AA Achmad Tavip Junaedi Ali, Zuriani Andi Andi Anton Anton Augustine, Yvonne Chandra, Jennifer Chandra, Stefani Estu, Ahmad Zulkarnaen Fadrul, Fadrul Fransisca, Luciana Hadi, Syukri Ilyas Ilyas Junita, Rika Kudri, Muhammad Wan Kudri, Wan Muhamad Layla Hafni Marpaung, Maria Marsaulina Martha, Martha Miran, Ikas Ng, Martha Nicholas Renaldo Novitriansyah, Bob Nyoto Nyoto, Nyoto Oliver, Winson Pasaribu, Yulika Br Priyono Priyono Rizaldi Putra Sembiring, Arie Kozona Surya Safari SD Suyono Suyono Swanto T, Dominicus Josephus Syahputra, Hidayat Teddy Chandra Wijaya, Evelyn Yutiandry Rivai