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STOCK SPLIT, FINANCIAL PERFORMANCE, SIZE, DAN LIKUIDITAS SAHAM DI BURSA EFEK INDONESIA Nr, Erinos; Yurniwati, Yurniwati
Jurnal Analisis Bisnis Ekonomi Vol 6 No 1 (2008)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

The objective of the research to investigate stock split, financial performance, and size of firm were influence to liquidity of stock. Type of this research were verification descriptive, samples of this research are fro firm thai listing at BEI and used purposive sampling, sample representative is the firm taht doingstock split period 2002-2004 and firms aren’t do othercpolicy and announcement as time as with stock split. From that Cateria, only 25 firms used to analysis. There is one of firm has stock split 2 as long as observation period. To analysis data we used multiple regression method. The result of this research were stock aplit information does not influence for investor preference. That is dissapointed of no different taht significant abnormal return and liquidity of stock before and after stock split. The zise of firm size was influence to liquidity of stock but it was no significant. The financial performance of firm two from three financial ratio has influence and significant to liquidity of stock.
Apakah Implementasi “Reinventing Policy” Meningkatkan Tax Compliance” Pajak Badan? (Survei pada KPP Pratama Padang) Munaf, Rinaldi; Syofriyeni, Nini; Yurniwati, Yurniwati
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.29

Abstract

This research is aims to analyze and describe the level of compliance of corporate taxpayers after the Reinventing Policy is implemented. The study was conducted on the Agency taxpayers in the Padang KPP office. The data was collected using a questionnaire. The analytical method used is descriptive statistics, which evaluates the level of achievement of respondents' answers that reflect the level of tax compliance and implementation of Reinventing Policy and linear regression analysis to determine the effect of Reinventing Policy on corporate taxpayer compliance. The results of descriptive statistical research indicate the Reinventing Policy variable has a level of achievement of respondents' answers of 3.78 which means that the implementation of Reinventing Policy is quite good. This was followed by the level of compliance of corporate taxpayers which was also quite good as indicated by the level of achievement of respondents' answers of 3.94. The results also showed that the Reinventing Policy had a significant effect on corporate taxpayer compliance. This finding implies that the policies have been responded by taxpayers by showing changes in their behavior.