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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Delvin, Delvin
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Economics, Econometrics & Finance

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Peran Inflasi Dalam Memoderasi Makro Ekonomi Terhadap Indeks Harga Saham Gabungan (IHSG) Liman, Shanny; Gisela, Stefany; Delvin, Delvin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2225

Abstract

Investors can use the Composite Stock Price Index (IHSG) to see how a country's economy is trending and decide when they will buy and sell shares. However, movements in the Composite Stock Price Index (IHSG) are not only influenced by the macroeconomic situation in the country, but also by the world economy. This research seeks to quantify the influence/impact of the Exchange Rate, Interest (BI Rate), GDP, World Gold Prices and World Oil Prices on the Composite Stock Price Index (IHSG) on the Indonesian Stock Exchange with Inflation as a moderating variable for the period 2020 - 2022. In this research, the research used is quantitative descriptive research. By using documentation techniques and library methods, secondary data was collected for data collection for this research. The research population consisted of 36 data using a sampling method, namely saturated sampling. The data in this study was tested using a program known as SmartPLS 3.2.9. The data analysis technique is using the Partial Least Squares structural equation which is carried out using two-stage modeling and testing procedures. The results of this research explain that the exchange rate, interest (BI Rate), world gold prices and world oil prices do not have a significant impact on the Composite Stock Price Index (IHSG). Meanwhile, GDP has a positive and significant impact on the IHSG. Inflation does not have the capability to moderate the relationship between exchange rates, interest (BI rate), GDP, world gold prices and world oil prices on the Composite Stock Price Index (IHSG)
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS TERHADAP PENGHINDARAN PAJAK dengan komite audit sebagai variabel moderasi Leonardi, Wilson; Antolin, Alfredo; Christy, Felicia; Delvin, Delvin
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1773

Abstract

Penelitian ini bertujuan untuk menguji hubungan penghindaran pajak dengan ukuran perusahaan, leverage, dan profitabilitas. Penggunaan secondary data yang didapatkan dari dokumen laporan keuangan yang dimiliki perusahaan tahun 2020–2021 yang diterbitkan di BEI, penelitian kuantitatif ini meneliti perusahaan-perusahaan tercatat di BEI yang beroperasi di sektor costumer non cyclicals. Penelitian ini menggunakan SPSS 25 untuk analisis data; Populasi terdiri dari 98 perusahaan dan jumlah sampel 75. Berdasarkan temuan ini, ukuran perusahaan tidak banyak berpengaruh terhadap penghindaran pajak, namun leverage dan profitabilitas memiliki pengaruh. Faktor-faktor seperti variabel ukuran perusahaan, leverage, dan profitabilitas memiliki dampak cukup signifikan atas variabel penghindaran pajak, dan komite audit tidak dapat berbuat banyak untuk mengubahnya
Co-Authors Antolin, Alfredo Christy, Felicia Gisela, Stefany Leonardi, Wilson Liman, Shanny