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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Inovasi Penelitian
Arsyad Paweroi
Sekolah Tinggi Ilmu Ekonomi YPUP Makassar
Agriculture, Biological Sciences & Forestry Humanities Education Social Sciences

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THE EFFECT OF RETURN ON EQUITY, EARNING PER SHARE, AND DEBT TO TOTAL ASSET RATIO ON STOCK PRICE IN INDUSTRY LISTED ON IDX Arsyad Paweroi
Jurnal Inovasi Penelitian Vol 1 No 11: April 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v1i11.482

Abstract

The research objective is to determine the effect of ROE, EPS, and DAR on stock prices. This study took a sample of the ceramic, porcelain, and glass sub-sector industrial companies listed on the IDX with an observation period from 2015-2019. The analytical method uses quantitative descriptive with secondary data obtained from the Indonesia Stock Exchange. Data collection using the documentation method. The data analysis technique used is multiple regression. The results of this study indicate that there was a simultaneous significant influence between EPS, ROE, and DAR variables on stock prices in the ceramic, porcelain, and glass sub-sector industry. The EPS variable had a partially significant effect on stock prices, while the ROE and DAR variables did not have a partially significant effect on stock prices.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Rostiaty Yunus; Tamsil; Arsyad Paweroi
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 In Press
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.8757

Abstract

This study aims to determine the effect of profitability, leverage and company size on tax avoidance in food and beverage consumer goods industry sector companies listed on the IDX in 2021 - 2023. Tax avoidance is projected using ETR, leverage is measured using the Debt to asset ratio (DAR), profitability is projected using Return On Assets (ROA) and Company size is projected with LN. The sampling technique used is Purposive Sampling with predetermined criteria so that 37 sample data are obtained from 95 selected companies. The data source in this study is secondary data obtained from the company's annual financial report through www.idx.co.id. The data was processed using several stages through classical assumption tests, descriptive statistical analysis methods, multiple linear regression analysis tests, hypotheses (t-test), determination coefficient tests (R2), which were processed using IMB SPSS 26. The results of this study indicate that Profitability has a positive and significant effect on Tax Avoidance, Leverage has a positive but insignificant effect on Tax Avoidance and Company Size has a negative but insignificant effect on Tax Avoidance in companies in the food and beverage consumer goods industry sector listed on the IDX in 2021-2023.
Co-Authors Rostiaty Yunus Tamsil