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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Studi Manajemen Organisasi Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Jurnal Penelitian Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal GeoEkonomi Jurnal Wacana Ekonomi Jurnal Riset Akuntansi Politala Jurnal Ilmiah Wahana Pendidikan PROFICIO: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Cahyani Nuswandari
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis

 1 
Faktor-faktor yang Mempengaruhi Perataan Laba Milaedy, Verinaapril; Nuswandari, Cahyani; Muhammad Ali Ma'sum
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.821

Abstract

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing. Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax
APA SAJA FAKTOR - FAKTOR YANG MEMPENGARUHI HARGA SAHAM Fadila, Anisa Nur; Nuswandari, Cahyani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.837

Abstract

The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.
Faktor-faktor yang Mempengaruhi Perataan Laba Milaedy, Verinaapril; Nuswandari, Cahyani; Muhammad Ali Ma'sum
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.821

Abstract

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing. Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax
APA SAJA FAKTOR - FAKTOR YANG MEMPENGARUHI HARGA SAHAM Fadila, Anisa Nur; Nuswandari, Cahyani
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.837

Abstract

The share price is the value determined by the strength of the offer to buy and sell shares in a certain market mechanism and is the selling price from one investor to another. Stock price is one indicator of company management. Success in generating profits will provide satisfaction for rational investors. This study aims to provide empirical evidence of the effect of the variable eps, profitability ratios, liquidity ratios, and solvency ratios on stock prices in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange for 3 periods, namely 2018-2020. Based on the results of the study, it is proven that: Earning Per Share (EPS) has a significant effect on stock prices. Profitability Ratio (ROE) has no significant effect on stock prices. Liquidity Ratio (CR) has no significant effect on stock prices. Solvency Ratio (DER) has no significant effect on stock prices.
Co-Authors 08.05.52.0005 Cindy Inawati Gunawan 08.05.52.0075 Nur Arifiyani 08.05.52.0085 Anindhita Ismawardani 08.05.52.0089 Nia Ariyanti 08.05.52.0141 Rendy Astriawan Prakoso 0835030701 Sri Wahyuni 0835030711 Hendry Setiantoro 09.05.52.0019 Anis Putri Hapsari 09.05.52.0100 Ayu Dian Maharlina 09.05.52.0110 Oky Ratnasari 09.05.52.0144 Wulan Ayu Tristiyani 09.05.52.0200 Anggi Pratiwi 10.05.52.0002 Awaludin Akbar 10.05.52.0004 Marta Syamsudin 10.05.52.0029 Afifatul Jannah 10.05.52.0069 Martini Rahayu 10.05.52.0115 Amik Murniyati 12.05.52.0050 Desi Nurhayati, 12.05.52.0050 12.05.52.0061 Yuanita Ayu, 12.05.52.0061 12.05.52.0096 Febriana Indah Pratiwi, 12.05.52.0096 12.05.52.0100 Tantri Rohmani, 12.05.52.0100 12.05.52.0104 Ria Rizki Eka Santi, 12.05.52.0104 12.05.52.0179 Nurul Fadhilah, 12.05.52.0179 Adelia Anugrahi Kusuma, 12.05.52.0123 Adelia Anugrahi Kusuma, 12.05.52.0123 Ahmad Khusnaini, 14.05.52.0050 Alfia Nurul Fadhilah Putri Andi Kartika Arizta Rahmawati, 15.05.52.0022 Atikasari Wahyu Wardhani, 13.05.52.0121 Atikasari Wahyu Wardhani, 13.05.52.0121 Bambang Sudiyatno Crisanti, Stephanie Desi Ayu Rahmawati, 13.05.52.0222 Desi Ayu Rahmawati, 13.05.52.0222 Dewi Hastuti, 10.05.52.0201 Dewi Hastuti, 10.05.52.0201 Dhea Tirta Ayu Pravesty, 14.05.52.0083 Dian Alinda Saraswati, 15.05.52.0349 Dita Ratnasari Suyono, 13.05.52.0070 Dita Ratnasari Suyono, 13.05.52.0070 Dwi Prasetyo Wahyu Nugroho, 14.05.52.0133 Eka Putri Anggraeni, 16.05.62.0002 Fadila, Anisa Nur Fajar Gunawan Fajar Gunawan, 15.05.52.0025 Fitri Cahyanti, 10.05.52.0101 Fitri Cahyanti, 10.05.52.0101 Gunawan, Felicia Septiana Hardiyanti, Widhian Ignatius Sendy Wiratmoko, 13.05.52.0036 Ignatius Sendy Wiratmoko, 13.05.52.0036 Imay Sulistiyani, 14.05.62.0015 Istiqomah, Putri Ita Tri Astuti, 13.05.52.0057 Ita Tri Astuti, 13.05.52.0057 Kartika Andi Kartika Krisnawati, 15.05.52.0335 Kholilatussaskia, Nur Azizah Khusnul Khotimah, Deva Kristina Anindita Hayuningtias Kusuma Putri, Galuh Luluk Mutmainah, 14.05.52.0079 Maharani, Nabila Intan Mahendra Alif Kurniawan, 13.05.52.0163 Mahendra Alif Kurniawan, 13.05.52.0163 Mega Anggun Pertiwi, 14.05.52.0284 Milaedy, Verinaapril Muhammad Ali Ma'sum Murni Indaharini, 14.05.52.0087 Ni Ketut Rasmini Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Azizah Al Laurent, 13.05.52.0018 Nurul Kusuma Wardani Oktiawan Setiadi, 11.05.52.0205 Putri, Hermalia Jelita Rachmawati Meita Oktaviani Radlia Juniyafie, 16.05.62.0011 Rahmadani, Hanifah Putri Ribka Cahya Wulandari, 14.05.52.0116 Ribka Cahya Wulandari, 14.05.52.0116 Risma Namira Ivano Saputri, Reniar Senia Noviani, 14.05.52.0132 Senia Noviani, 14.05.52.0132 Shasmita Sandra Carissa, 14.05.52.0093 Sri Sudarsi SUNARTO Sundari Tri Utami Wijayanti, 13.05.52.0162 Sundari Tri Utami Wijayanti, 13.05.52.0162 Susiwo, 14.05.52.0203 Tarisma Indri Ardianti Vivi Lana Aprianti, 15.05.52.0295 Yang, Vania Florentina Santoso Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Yodhi Yustar Affif Tjokrowardojo, 11.05.52.0008 Zebua, Seprianto