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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2018 – 2021 Vicram Ramadhan; Nur Azizah; Nur Shakinah; Dwi Susilowati; Nadi Hernadi Moorcy; Juwari Juwari
MEDIA RISET EKONOMI [MR.EKO] Vol 2 No 1 (2023): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v2i1.248

Abstract

The purpose of this study is to determine the Effect of of Current Ratio, Debt To Equity Ratio (DER), Return On Assets (ROA) and Company Size,on Tax Avoidance in Manufacturing Companies both simultaneously and partially. The population in this study is Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, namely 193 companies. The study sample amounted to 55 or 220 data selected using the purposive sampling method. The data used is secondary data derived from the annual financial statements of manufacturing companies through the official website of the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The analysis tool uses IBM SPSS statistical version 26. Regression analysis models are multiple linear regression analyses. The results showed that the variables of Current Ratio, Debt To Equity Ratio (DER), Return On Assets (ROA) and Company Size influenced Tax Avoidance.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER DAN RETURN ON ASSET TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lisa Aprilliana; Dwi Susilowati; Nadi Hernadi Moorcy
MEDIA RISET EKONOMI [MR.EKO] Vol 2 No 2 (2023): MEDIA RISET EKONOMI [MR.EKO]
Publisher : Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/mreko.v2i2.277

Abstract

The purpose of this study is to determine the influence of Current Ratio, Debt To Equity Ratio, Total Asset Turnover and Return On Assets on Stock Prices in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The data analysis technique used is multiple linear analysis by conducting anova test, classical assumption test, and partial hypothesis testing (t-test). The results showed that the Current Ratio variable had a negative and insignificant effect on stock prices, while the Debt To Equity Ratio variable had a positive and insignificant effect, Total Asset Turnover and Return On Assets had a positive and significant effect on stock prices
PENINGKATAN SISTEM MANAJEMEN DAN ANALISIS DATA GERAKAN PRAMUKA KWARCAP BALIKPAPAN Wiwik Saraswati; Dwi Susilowati; Tamzil Yusuf
Jurnal Abdi Masyarakat Ilmu Ekonomi (JAMIE) Vol. 5 No. 2 (2023)
Publisher : Fakultas Ekonomi Universitas Balikpapan

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Abstract

The community service activity entitled Improving the management system and data analysis of the Balikpapan kwarcap scout movement is intended to perfect and develop a data analysis system using SPSS and carry out detailed data collection by involving all Kwarcap administrators in the Balikpapan area to standardize the reporting of alert level scout data, fundraisers. , enforcer and guard. The objectives to be achieved from this activity are 1. Knowing the distribution of scout members in Balikpapan 2. Knowing how many scout members are at each level of alert, raiser, enforcer and guard. 3. Facilitate the realization of each activity required.
PENGARUH CURRENT RATIO, DEBT TO EQUITY DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Susilowati; Juwari Juwari; Dhita Septianti Khairunisa
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.302

Abstract

The purpose of this study was to determine the effect of Current Ratio, Debt to Equity Ratio and Return On Equity on Company Value (Price to Book Value) listed on the Indonesia Stock Exchange. In this study, the total population of 14 companies and a sample of 8 companies were taken using the criteria determined by the author. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially the Current Ratio variable has a positive and significant relationship to Firm Value (PBV) while the Debt to Equity Ratio has a positive and insignificant relationship to Firm Value (PBV) and Return On Equity has a positive relationship. positive and not significant to Firm Value (PBV)
PENGARUH GENDER, PERSEPSI MANAJEMEN DAN PROFITABILITAS PADA PENCAPAIAN SDGS MELALUI SUSTAINABILITY REPORTING Wiwik Saraswati; Dwi Susilowati; Juwari Juwari; Dimas Rama Pramudia; Amelia Dwi Anita
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.327

Abstract

Public awareness of the environment caused by the industrial activities of large companies, makes the public need information about the extent to which companies are responsible for the damage. SDGS voiced by the UN to be carried out in all countries, including Indonesia, must declare SDGS. This study seeks to find how women's representation in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosure, managerial roles and profitability in achieving Sustainable Development Goals (SDGs) in companies that are reflected in Sustainability Reporting (SR). The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. While managerial roles and profitability had a significant effect on the disclosure of SDGs.
PENGARUH GREEN ACCOUNTING, DEBT EQUITY RATIO, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN Wiwik Saraswati; Tutik Yuliani; Dwi Susilowati
Jurnal GeoEkonomi Vol. 15 No. 1 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting, Debt Equity Ratio, dan Kepemilikan Institusional terhadap kinerja Perusahaan sektor pertambangan yang listing di Bursa Efek Indonesia (BEI) tahun 2019 – 2022. Variabel yang digunakan dalam penelitian ini adalah Green Accounting, Debt Equity Ratio, dan Kepemilikan Institusional. Data yang digunakan merupakan data sekunder yang dipublikasikan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dimana berdasarkan kriteria yang telah ditetapkan diperoleh sampel sebanyak 10 perusahaan dari jumlah populasi sebanyak 77 perusahaan. Hasil penelitian menunjukkan bahwa, Green Accounting dan Kepemilikan Institusional tidak berpengaruh terhadap Kinerja Perusahaan. Debt Equity Ratio berpengaruh negative terhadap Profitabilitas. Kata kunci: Green Accounting 1; Debt Equity Ratio 2; Kepemilikan Institusional 3; kinerja perusahaan4;
PENGARUH RASIO KEUANGAN DALAM OPTIMALISASI HARGA SAHAM PERBANKAN Juwari Juwari; Dwi Susilowati; Muhammad Frisna Firmansyah
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.468

Abstract

The purpose of this research is to determine the effect of Capital Adequacy Ratio, Net Profit Margin, Return On Assets, Operational Costs, Operational Income, and Non-Performing Loans on Stock Prices. The data used are existing sources, both internal and external company data which can be accessed via the internet and information publications. The data used are the financial reports of state-owned banking companies for the period 2013 - 2022. The method used in this research is multiple linear regression analysis. The results of the analysis show that the Return On Assets and Operational Costs Operational Income variables have a significant negative effect on stock prices. The Capital Adequacy Ratio and Net Profit Margin variables have an insignificant negative effect on stock
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP HARGA SAHAM INDEKS LQ45 Roulina Patrecia Simarmata; Dwi Susilowati; Nadi Hernadi Moorcy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14061

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Debt to Equity Ratio, Net Profit Margin, Earning Per Share terhadap harga saham pada perusahaan yang terdaftar di Indeks LQ45 periode 2020-2023. Data penelitian ini diperoleh dari laporan keuangan tahunan dari 25 perusahaanselama empat tahun. Analisis dilakukan menggunakan metode regresi linear berganda dengan bantuuan pogram SPSS. Hasil penelitian ini menunjukkan bahwa CR dan DER berpengaruh negatif dan tidak signifikan, NPM berpengaruh negatif dan signifikan. Sebaliknya, EPS menunjukkan pengaruh positif dan signfikan terhadap harga saham. Penelitian ini mengungkapkan bahwa faktor profitabilitas dan efesiensi maajemen lebih dominan dalam memengaruhi harga saham . hasil ini memberikan wawasan bagi investor untuk mempertimbangkan kinerja keuangan perusahaan dalam mengambil keputusan investasi.
PENGARUH CURRENT RATIO, DEBT TO EQUITY, RETURN ON ASSET, DAN TOTAL ASSET TURNOVER TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR SOFTWARE & IT SERVICES Delvy Kamila; Dwi Susilowati; Nadi Hernadi Moorcy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14121

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), dan Total Asset Turnover (TATO) terhadap harga saham pada perusahaan subsektor Software & IT Services di Bursa Efek Indonesia (BEI) periode 2018-2023. Metode penelitian yang digunakan adalah kuantitatif dengan analisis regresi linier berganda menggunakan data laporan keuangan dari 15 perusahaan yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa Current Ratio memiliki pengaruh negatif signifikan, Debt to Equity Ratio berpengaruh negatif tetapi tidak signifikan, Return on Assets berpengaruh positif signifikan, dan Total Asset Turnover juga memiliki pengaruh positif signifikan terhadap harga saham. Temuan ini memberikan wawasan tentang pentingnya rasio keuangan tertentu dalam memengaruhi nilai pasar saham, terutama di industri teknologi yang berkembang pesat.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG ERDAFTAR DI BURSA EFEK INDONESIA Rahmawati Rahmawati; Dwi Susilowati; Nadi Hernadi Moorcy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.14221

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap harga saham pada perusahaan subsektor trasnportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Metode analisis yang digunakan adalah Current Ratio (CR), Debt to Equity Ratio (DER), dan Return On Assets(ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan dari perusahaan yang terpilih. Hasil penelitian menunjukkan bahwa secara parsial CR berpengaruh positif dan tidak signifikan terhadap harga saham, sementara DER dan ROA secara parsial berpengaruh positif dan signifikan terhadap harga saham, dan secara simultan CR, DER,dan ROA berpengaruh positif dan signifikan terhadap harga saham. Penelitian ini mengindikasi bahwa nilai tambah berbasis DER dan ROA menjadi indikator yang lebih relevan bagi investor dalam mengevaluasi kinerja perusahaan untuk meningkatkan efisiensi keuangan, investor dalam pengambilan keputusan investasi, serta akademisi untuk pengembangan studi di bidang keuangan.