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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Promosi Pendidikan Ekonomi AJIE (Asian Journal of Innovation and Entrepreneurship) Akuisisi : Jurnal Akuntansi Visionist Jurnal EMT KITA Akuntabel : Jurnal Ekonomi dan Keuangan International Journal of Supply Chain Management Jambura Accounting Review Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Enrichment : Journal of Management Economics and Digital Business Review International Journal of Education, Social Studies, And Management (IJESSM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan KENDALI: Economics and Social Humanities International Journal of Economics, Management and Accounting Jurnal Multidisiplin Teknologi dan Arsitektur International Journal of Economics, Business and Innovation Research Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Aminah, Aminah
Universitas Bandar Lampung
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Transportation Other

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PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Dhea Ajeng Saputri; Aminah Aminah
KENDALI: Economics and Social Humanities Vol. 5 No. 1 (2026): KENDALI: Economics and Social Sciences Humanities, Juli 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v5i1.1355

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA) dan Quick Ratio (QR) terhadap return saham pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Pendekatan kuantitatif dengan analisis regresi linear berganda digunakan untuk menguji hubungan antar variabel pada delapan perusahaan yang dipilih melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa ROA memiliki pengaruh positif signifikan terhadap return saham, dengan setiap peningkatan satu unit ROA meningkatkan return saham sebesar 0,940 (p = 0,031). Demikian pula, QR memiliki pengaruh positif signifikan terhadap return saham, dengan koefisien sebesar 0,106 (p = 0,037). Temuan ini menegaskan bahwa efisiensi pengelolaan aset dan likuiditas yang baik menjadi faktor penting dalam meningkatkan kepercayaan investor dan daya tarik saham di sektor pertambangan.
Comparison of Financial Performance Before and After the Merger of PT. Bank Syariah Indonesia, Tbk (BSI) Anna Maria; Aminah Aminah; Imanuriea Annisa Putri; Afrizal Nilwan
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 8 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i8.98

Abstract

The Minister of State-Owned Enterprises announced that three state-owned sharia banks consisting of BRI Syariah, BNI Syariah and Mandiri Syariah will be integrated to form Bank Syariah Indonesia, which will be established on February 1, 2021. The unification of three sharia commercial banks under state ownership is a long wait. to create the largest sharia commercial bank with large capital is answered in this case. Finding variations in financial performance before and after the merger is the aim of this research. Capital adequacy ratio (CAR), non-performing financing (NPF), return on assets (ROA), total operating expenses and total operating income (BOPO), and loan savings ratio (FDR) are the five ratios used in this study. Quarterly financial reports from Q1 2021 to Q3 2023 after the merger, and Q2 2018 to Q4 2020 before the merger are used as samples for this research. Research findings show that Bank Syariah Indonesia's financial performance varied before and after the merger. This difference shows an increase in financial performance after the merger.
Determinants of Earnings Quality (Case Study of Mining Sector Manufacturing Companies on the Indonesian Stock Exchange 2021-2022) Michelle Febriana; Aminah Aminah; Afrizal Afrizal
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 9 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i9.100

Abstract

Earnings quality is one of the many factors used by investors as a basis for making investment activity decisions. Good quality company profits are profits that can reflect the company's real or actual financial condition. Several financial ratios can influence the high or low quality of a company's profits. This research aims to test whether liquidity, leverage and institutional ownership structure have an influence on the profit quality of mining sector manufacturing companies listed on the IDX in 2021-2022. The population and sample for this study were selected based on purposive sampling of 28 companies. The data collected is secondary data using documentation techniques. The data analysis technique used is multiple linear regression analysis. The results of this research state that liquidity, leverage, and ownership structure partially or simultaneously have a positive and significant influence on the quality of company profits.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH MODERATION OF CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES IN THE FOOD & BEVERAGE SUB-SECTOR ON THE IDX Rahmat Salim Fauzi P; Aminah Aminah
Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Vol. 2 No. 8 (2026): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Agustus 2026)
Publisher : PT. Saha Kreasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64788/ar-rasyid.v2i8.470

Abstract

This study aims to examine the effect of profitability and leverage on tax avoidance and to analyze the moderating role of Corporate Governance in manufacturing companies in the Food & Beverage subsector listed on the Indonesia Stock Exchange (IDX) during 2022–2025. This study employs a quantitative approach using secondary data obtained from annual financial statements and corporate governance reports. The sample was selected using purposive sampling, resulting in 16 companies and 64 firm-year observations. Tax avoidance is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and Corporate Governance is proxied by the proportion of independent commissioners. The data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The results show that profitability has a negative and significant effect on ETR (β = −0.2154; p = 0.0198), indicating that higher profitability is associated with higher tax avoidance. Leverage also has a negative and significant effect on ETR (β = −0.0318; p = 0.0437), indicating that higher leverage is associated with higher tax avoidance. Corporate Governance significantly moderates the relationship between profitability and tax avoidance, as indicated by the positive and significant ROA × KI interaction coefficient (β = 0.4128; p = 0.0318), suggesting that Corporate Governance weakens the tendency of highly profitable companies to engage in tax avoidance. In contrast, the DER × KI interaction is positive but statistically insignificant (β = 0.0524; p = 0.1837), indicating that Corporate Governance does not significantly moderate the relationship between leverage and tax avoidance. The regression model has an R-squared value of 0.5782, indicating that 57.82% of the variation in ETR is explained by the variables included in the model. These findings support Agency Theory and highlight the importance of effective Corporate Governance in controlling corporate tax avoidance, particularly among highly profitable companies.
Co-Authors . Noviani Adelia Adelia Afrizal Afrizal Afrizal Nilwan Afrizal Nilwan Afrizal Nilwan Ahmad Firdaus Ahmad Paruji Aisyah Paramitha Chandramurti Alfiani Werdhaningtyas Andala Rama Putra Barusman Andi Darmawijaya Andi Sanjaya Andi Sanjaya Andika Okta Wijaya Andrianus Alvin Fernando ANGGITA ANGGITA Anna Maria Appin Purisky Redaputri Ayu Gita Permata Berry Yovanco Chindy Yolanda Faramitha Christina Vinella Dhea Ajeng Saputri Dodi Setiawan Einde Evana Erick Surya Dharma Evi Gantyowati Farida Efriyanti Farida Farida Filistea Filistea Frandio Gustian Frasiska Risma Yolanda Habibburahman Habibburahman Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Hendri Dunan Herry Goenawan Soedarsa Iin Ardi Yanti Imanuriea Annisa Putri Indah Septiana Indrayenti Indrayenti Iskandar Ali Alam Jaka Winarna Jesika Sari Jessica Laurentin Wibowo Joan Rachmadini Tri Shetra Khairudin Khairudin Khairudin Khairudin laurensia Laurensia Lidya Natasia Gunakan Linda Warina Septiyenti Lindrianasari Luke Suciyati Amna Lutfan Afiuddin Marzuki, Marzuki Michelle Febriana Ni Putu Widhia Rahayu Niken Rara Delinda Nurdiawansyah Nurdiawansyah Orlin, Levina Perwira Raya Kitaan Putri Meilinda Putu Novitasari Rahilla Fatima Azzahra Rahmat Putra Hakim Rahmat Salim Fauzi P Rahmawati Rahmawati Riski Sapitri RISWAN, Riswan Riswanto Sinaga Rosmiati Rosmiati Rosmiati Tarmizi Safira, Nadia Sarifatul Khotijah Sartono Sartono shereen meigiarti Sherly Wibowo Silvia Marliani Sindy Astuti Sri Risma Yenny Syamsu Rizal Tiara Destika Zuliani Tina Miniawati Barusman Veronica Wiratna Sujarweni Vina Petricia