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All Journal ProBank: Jurnal Ekonomi dan Perbankan Ekobis: Jurnal Ilmu Manajemen dan Akuntansi
Milka Susana Theorupun
Fakultas Ekonomi Universitas Boyolali
Economics, Econometrics & Finance

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PENGARUH RASIO HARGA KEUNTUNGAN, RASIO KEUNTUNGAN SETIAP LEMBAR SAHAM, RASIO PENGEMBALIAN ASET, DAN RASIO HUTANG ATAS MODAL TERHADAP HARGA SAHAM PADA SEKTOR INDUSTRI BARANG KONSUMSI YANG LISTING DI BEI TAHUN 2015-2019 Etty Lutfiyati; Alean Kistiani Hegy Suryana; Milka Susana Theorupun
EKOBIS Vol 9 No 1 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v9i1.461

Abstract

Sektor industri barang konsumi adalah perusahaan sasaran penelitian ini. Memakai metode purposive sampling diambil 29 sampel, dari 55 populasi. Selama lima periode observasi diperoleh 145 data sekunder yang kemudian diolah dalam SPSS. Rasio harga keuntungan berpengaruh positif tapi tidak signifikan, dikarenakan nilai signifikan lebih besar dari 0,05 yaitu 0,734 dan t hitung 0,340. Harga saham secara parsial dipengaruhi oleh rasio keuntungan setiap lembar saham dan rasio pengembalian aset yang signifikan dan positif, diketahui dari nilai t hitung 5,634 dan 8,728 serta signifikan 0,000. Rasio hutang atas modal berpengaruh negatif dan tidak signifikan karena nilai signifikansi lebih besar dari 0,05 yaitu 0,403 dan t hitung -0. Secara simultan Rasio harga keuntungan, rasio keuntungan seriap lembar saham, rasio pengembalian aset dan rasio hutang atas modal memiliki pengaruh yang signifikan terhadap harga saham, dengan signifikansi 0,05 dan nilai f 4,062. ABSTRACT The consumer goods industry sector is the target company for this study. Using purposive sampling method, 29 samples were taken from 55 populations. During the five observation periods, 145 secondary data were obtained which were then processed in SPSS. The profit price ratio has a positive but insignificant effect, because the significant value is greater than 0.05, namely 0.734 and t count 0.340. Share price is partially influenced by the profit ratio of each share and the ratio of return on assets which is significant and positive, it is known from the t-count value of 5,634 and 8,728 and significant 0,000. Debt to equity ratio has a negative and insignificant effect because the significance value is greater than 0.05, namely 0.403 and t count -0. Simultaneously, the profit price ratio, profit ratio of each share, asset return ratio and debt to equity ratio have a significant effect on stock prices, with a significance of 0.05 and a value of f 4.062.
PENGARUH PROFITABILITAS, SIZE, LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015 - 2019 Sri Mulyani; Milka Susana Theorupun; Yunita Niqrisah Dwi Pratiwi
EKOBIS Vol 9 No 2 (2021)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v9i2.638

Abstract

This study aims to examine the effect of profitability, size, leverage, and capital intensity ratio on tax avoidance. This study focuses on the Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019 with a population of 77 companies. Determination of the number of samples using purposive sampling method, in order to obtain a sample of 16 companies. Hypothesis testing is done by using multiple analysis techniques. The hypothesis testing method uses a significant level of 5%. This study obtained the first result, the profitability variable has a negative and insignificant effect on tax avoidance. The second result, the variable size has a positive and significant effect on tax avoidance. The third result, the leverage variable has a positive and insignificant effect on tax avoidance. The fourth result, the variable capital intensity ratio has a positive and insignificant effect on tax avoidance. Profitability, size, leverage, and capital intensity simultaneously affect tax avoidance.
PENGARUH DEBT TO EQUITY RATIO (DER), DEBT TO TOTAL ASSET RATIO (DAR), LONG TERM DEBT TO EQUITY RATIO (LDER) DAN LONG TERM DEBT TO TOTAL ASSET RATIO (LDAR) TERHADAP PROFITABILITAS ROE PADA PERUSAHAAN FOOD AND BEVERAGES YangTerdaftar Di Bursa Efek Indonesia Beni Prabowo; Alean Kistiyani Hegy Suryana; Milka Susana Theorupun
EKOBIS Vol 10 No 1 (2022)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v10i1.655

Abstract

Research on Determined the Effect of Debt To Equity Ratio (Der), Debt To Total Asets Ratio (Dar), Long Term Debt To Euity Ratio (Lder) and Long Term Debt To Total Asets Ratyo (Ldar) Towards Profitabilty Roe In Food And Beverae Companies (Case Study In Food And Bevrage Sector Company List On The Indonesia Stock Exchange Period 2015-2019) . The population in this study were 23 companies and the sampling technique was purposive sampling method. The sample is 13 companies and obtained 65 observational data. The results that there was a positive and significant effect between DER on ROE Profitability. There was no positivie and significant effect between DAR and ROE Profitability. There is a negative and significant effect between LDER and ROE Profitability. There is no positiv and signficant effect between LDAR and ROE profitability. There is a positive and significant effect between DER, DAR, LDER, LDAR simultaneously on ROE Profitability.
Upaya Meningkatkan Perilaku Organizational Citizenship Behavior (OCB) Pada Karyawan Pt. Pos Indonesia Persero Surakarta Alean Kistiani Hegy Suryana; Milka Susana Theorupun
ProBank Vol 3, No 2 (2018)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v3i2.386

Abstract

The purpose of this study was to analyze the Influence Emotional Intelligent and Work Motivation  on Organizational Citizenship Behavior (OCB)  with Job Satisfaction as a Mediating variable (Study at  employees PT. Pos Indonesia Persero Surakarta). This study used 168 employees of  PT. Pos Indonesia Persero Surakarta. The sampling technique was done by using probability sampling. In this study  a model of analysis was Regression Analysis with path analysis. Hypothesis Test Results show Emotional Intelligence has a significant effect on Job Satisfaction, Work Motivation has a significant effect on Job Satisfaction, Job Satisfaction has a significant effect on Organizational Citizenship Behavior, Emotional Intelligence has a significant effect on OCB, Work Motivation has a significant on OCB, Job Satisfaction mediates Emotional Intelligence towards OCB, Job Satisfaction mediates Work Motivation towards Organizational Citizenship Behavior (OCB). F test results are known the value of F = 125,764  significance of  0.000 <0.05, with the conclusion of the variables Emotional Intelligence, Work Motivation and Job Satisfaction have a significant effect on Organizational Citizenship Behavior (OCB). The total coefficient of determination (R2) of 0.798 can be interpreted as variation in OCB Employees at PT. Pos Indonesia Persero Surakarta explained by the variables Emotional Intelligence, Work Motivation and Job Satisfaction of 79.8% and the remaining 20.2% is explained by other variables outside the variables studied in this study.Keyword: Emotional Intelligent, Work Motivation,  Job Satisfaction, and Organizational Citizenship Behavior.
Co-Authors Alean Kistiani Hegy Suryana Alean Kistiyani Hegy Suryana Beni Prabowo Etty Lutfiyati Sri Mulyani Yunita Niqrisah Dwi Pratiwi