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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Management Studies and Entrepreneurship Journal (MSEJ) Nusantara Science and Technology Proceedings Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Nusa Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Rahma Wiyanti
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh BI Rate dan Harga Emas terhadap Return Saham Perusahaan LQ 45 Rahma Wiyanti; Siti Hailatul Fikriyah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7689

Abstract

Faktor-faktor makro ekonomi memberikan pengaruh sangat besar terhadap fluktuasi tingkat return saham perusahaan yang tercermin pada pergerakan harga saham di pasar modal. Pergerakan-pergerakan yang melebihi normal, seperti yang diakibatkan oleh krisis ekonomi global, dari variabel-variabel makro akan menciptakan goncangan tertentu pada pasar modal, yang mempengaruhi nilai return saham pada pasar modal. Pergerakan dalam harga saham dalam pasar yakni IHSG. Selain IHSG indeks yang sering dilihat oleh investor dalam melakukan investasinya adalah Indeks LQ 45 yang digunakan sebagai indikator pada penelitian ini untuk menggambarkan “perilaku” saham-saham kapitalisasi besar. Perusahaan yang termasuk dalam Indeks LQ45 adalah 45 perusahaan yang memiliki saham di Bursa Efek Indonesia dengan berbagai industri berbeda dengan kapitalisasi pasar tertinggi dalam 12 bulan terakhir. Sehingga yang menjadi populasi dalam penelitian ini terdapat 18 perusahaan dalam periode 2019 sampai dengan 2023 yang konsisten tetap sebagai termasuk pada perusahaan yang terindeks LQ 45. Penelitian ini bertujuan ingin mengetahui pengaruh BI Rate dan Harga emas terhadap perusahaan dalam indeks LQ 45, mengingat pada periode penelitain tingkat suku bunga acuan Bank Indonesia (BI) atau BI 7-Day Reverse Repo Rate memang mengalami fluktuasi signifikan selama periode 2018 hingga 2023, yang dipengaruhi oleh berbagai faktor ekonomi, baik domestik maupun global. Metode penelitian menggunakan metode analisis regresi berganda dan adapun hasil penelitian akan dapat digunakan sebagai bahan pengetahuan dan pertimbangan para investor dalam menganalisa faktor apa saja yang dapat mempengaruhi tingkat pengembalian sahamnya. Hasil penelitian menunjukkan bahwa BI Rate dan harga emas berpengaruh terhadap return saham secara simultan. BI Rate tidak berpengaruh terhadap return saham dan harga emas berpengaruh terhadap harga saham.
Pengaruh Agresivitas Pajak dan Media Exposure Terhadap Corporate Social Responsibility Dengan Ukuran Perusahaan Sebagai Moderasi Siti Rohmah; Rahma Wiyanti; Andi Martias
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5838

Abstract

This study aims to analyze the impact of tax aggressiveness and media exposure on corporate social responsibility (CSR), with company size serving as a moderating factor. Tax aggressiveness and media exposure are the independent variables, while CSR is the dependent variable. Additionally, this research investigates whether company size can either strengthen or weaken the effects of tax aggressiveness and media exposure on CSR. The study sample consists of food and beverage companies listed on the Indonesia Stock Exchange from 2018 to 2022, totaling 18 companies observed over five years. Using purposive sampling, the final sample size is 90 observations. Hypotheses are tested using multiple regression analysis and Moderated Regression Analysis (MRA). The findings reveal that tax aggressiveness influences CSR, while media exposure does not. Furthermore, company size does not moderate the relationship between tax aggressiveness and CSR or between media exposure and CSR.
PENGARUH STRUKTUR MODAL, KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN fitria deviyani; rahma wiyanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.390

Abstract

This study aims to analyze the effect of capital structure, dividend policy, and investment decisions on firm value. This study was conducted by analyzing the financial statements of companies in the LQ45 index listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2024. The sample used in this study was 14 companies with the LQ45 index using a purposive sampling technique. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are Capital Structure (X1), Dividend Policy (X2), and Investment Decisions (X3) as independent variables and Firm Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. The analysis of this study results was assisted by Eviews 12 Student Version Lite software. The results showed that the best model was the Fixed Effect Model (FEM). The results of this study indicate that Capital Structure partially influences Firm Value, Dividend Policy partially has no effect on Firm Value, Investment Decisions partially influence Firm Value, and Capital Structure, Dividend Policy, and Investment Decisions simultaneously influence Firm Value.
PENGARUH PEMAHAMAN HUKUM PAJAK, SISTEM PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI MAHASISWA MENGENAI PENGGELAPAN PAJAK Gusmarlianti; Rahma Wiyanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.411

Abstract

This study aims to analyze the influence of tax law understanding, the taxation system, and tax sanctions on students’ perceptions of tax evasion. The research was conducted by examining students of Pamulang University, South Tangerang. The sample used in this study consisted of 99 students from Pamulang University, South Tangerang, determined using the Slovin formula with a 10% margin of error. The data used in this research are primary data obtained through questionnaires distributed to Accounting and Taxation students of Pamulang University in semesters 5, 6, 7, and 9, specializing in taxation from the Regular A, B, CK, and CS classes in South Tangerang, who were selected as the research sample. The data collection method employed in this study was a survey method, where the researcher distributed questionnaires directly to the respondents. The questionnaires were tested for validity and reliability prior to the actual data collection. The data analysis techniques used in this study included classical assumption tests, multiple linear regression tests, and hypothesis testing. Based on the results of the SPSS Version 25 test that has been conducted, it is known that the variable of tax law understanding partially has a negative effect on students’ perceptions of tax evasion. The tax system variable has a positive effect on students’ perceptions of tax evasion, while the tax sanctions variable does not have a significant effect on students’ perceptions of tax evasion. Furthermore, tax law understanding, the tax system, and tax sanctions simultaneously have an effect on students’ perceptions of tax evasion.
Co-Authors Agni Isador Harsapranata Ahmad Rais Ruli Alexander Raphael Andi Martias Baharuddin Saga Edon Ramdani Eka Kusuma Dewi, fitria deviyani Gusmarlianti Lely Suryani Maharani Maharani Maharani Mifta Arahman Rahmat Novari Sapta Septia Darma Sapta Setia Darma Sapta Setia Darma, Satiman Satiman Satiman Siti Hailatul Fikriyah Siti Rohmah Suparmin Suparmin Suparmin