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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JURNAL PENDIDIKAN TAMBUSAI Journal of Saintech Transfer Iqtishoduna: Jurnal Ekonomi Islam Majalah Ilmiah Warta Dharmawangsa Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Manajemen dan Bisnis Jurnal Kewirausahaan Bukit Pengharapan Journal Accounting International Mount Hope Journal of Innovative and Creativity
Desi Ika
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Pengaruh Total Asset Turnover, Debt To Asset Ratio, Current Ratio Terhadap Price To Book Value Melalui Return On Asset Pada Perusahaan LQ45 Periode 2019-2023 Rahmayani, Putri; Ika, Desi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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Abstract

This research aims to determine the Total Asset Turnover, Debt to Asset Ratio, and Current Ratio on Price to Book Value with Return on Asset as an intervening variable in LQ45 companies listed on the Indonesia Stock Exchange in 2019 - 2023. The sample selection method used is purposive sampling. The total observations in this research were 115 samples with 5 years of observation consisting of 23 companies. The data analysis technique used in this research is moderation analysis using path analysis. The test results immediately show that Total Asset Turnover has a positive effect on Return on Assets, while Debt to Asset Ratio has a negative effect on Return on Assets, and Current Ratio has no effect on Return on Assets. The direct test results show that Total Asset Turnover and Debt to Asset Ratio have a positive effect on Price to Book Value, while Current Ratio has no effect on Price to Book Value. The overall test results show that Return on Assets is unable to mediate Total Asset Turnover, Debt to Asset Ratio, and Current Ratio on Price to Book Value.
Faktor-faktor yang Mempengaruhi Minat Berkarir di Bidang Perpajakan dengan Penghargaan Finansial Sebagai Moderasi Valda Shakila; Desi Ika
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 3 (2025): Edisi September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v3i1.2182

Abstract

This study aims to examine the influence of tax literacy, motivation and job market considerations on accounting students' interest in a career in taxation with financial rewards as moderation. This study uses a quantitative approach, with primary data obtained from the distribution of questionnaires to accounting students in a number of universities in Medan with purposive sampling and as many as 185 respondents will be sampled. The analysis techniques used are multiple linear regression and moderation test with an absolute difference uses SPSS 26.The results showed that tax literacy had no effect on accounting students' interest in a career in taxation having a significant result of 0.063, while motivation and job market considerations had an influence on accounting students' interest in a career in taxation which had significant results of 0.000 and 0.002. Financial rewards are not able to moderate the relationship between tax literacy had a significant result of 0.243, but effectively moderated motivation and job market considerations on accounting students' interest a career in taxation. had significant results of 0.010 and 0.032, respectively.
Co-Authors Afwan Habib Ahmad Sani Al-Mahdi Ananda Mutiara Syahputri Andri Soemitra Angelia Pribadi Aritonang, Santi Purnama Sari Azhar, M. Karya Satya Indra, Arifki Fa Lia Arizki Listiorini Liza Novietta M. Karya Satya Azhar Malau, Clara Nova Augustina Mawarda, Nanda Putri Muhammad Arief Nurasiyah, Nurasiyah Nurlaila Rahmayani, Putri Ranjita Ranjita, Ranjita Rizki Fillhayati Rambe Shella Alanda Siagian, Cristin Sasa Bela Siregar, Maimunah Syahputri, Ananda Mutiara Valda Shakila Verina Putri, Nesia Yani Suryani Yani Suryani Yani Suryani