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Data Driven Perspective on Stock Price - Macroeconomic Variables: Indonesia Economy 2016-2020 Nusantara, Agung; Nawatmi, Sri; Santosa, Agus Budi
Media Ekonomi dan Manajemen Vol 37, No 2 (2022): July 2022
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24856/mem.v37i2.2818

Abstract

AbstractThe use of a theory-driven perspective is very common, especially in economics research, and even becomes an inevitable approach. Problems arise when data, as a form of reality, does not synergize with theory. The resulting conclusion is very likely to be different from the theoretical statement. One method that refers to data-driven is the Vector Auto-Regressive (VAR) model, which puts all the variables involved in a position as endogenous variables. This study seeks to identify a statistically more accurate relationship in the relationship between variables, stock prices, consumer price index, Jakarta Inter-Bank Over rate, exchange rate, and Net Balance Trade. Observations were made from January 2016 to December 2020. This study found evidence that there is a recursive relationship between stock price variables and macroeconomic variables. The VAR model identifies the Net Balance Trade variable as an endogenous variable in 3 types of sectoral stocks and only manufacturing sector stocks that resemble it. These results have two theoretical consequences: first, setting stock prices without differentiating sectors carries the risk of generalization errors. Second, setting stock prices as the endogenous variable means assuming that the market is perfect, and efficient and market participants have rational behavior.
The Effect of Profit Management and Tax Avoidance on Company Value : (Empirical Study on the Retail Trade Sector Listed on the IDX in 2019 – 2024) Hermawan, Bagas Setya; Santosa, Agus Budi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.771

Abstract

This study aims to analyze the effect of tax avoidance and profit management on the value of companies in the retail trading sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. This study uses a quantitative approach with multiple linear regression analysis methods. The research data is obtained from the company's officially published annual financial statements. The results show that tax avoidance has a significant effect on company value, which indicates that an effective tax management strategy is able to increase after-tax profits and strengthen investor perception. In addition, profit management has also been shown to have a significant effect on company value, which shows that profit reporting arrangements can be used as a positive signal for investors in assessing the company's performance and prospects. These findings support signal theory and agency theory, which explain that profit and tax management practices are carried out to reduce information asymmetry and increase company value. Simultaneously, the two independent variables are able to explain most of the variation in company value, although there are still other factors outside the research model that also affect the company's value.
The Effect of Profit Management and Tax Avoidance on Company Value : (Empirical Study on the Retail Trade Sector Listed on the IDX in 2019 – 2024) Hermawan, Bagas Setya; Santosa, Agus Budi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.771

Abstract

This study aims to analyze the effect of tax avoidance and profit management on the value of companies in the retail trading sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. This study uses a quantitative approach with multiple linear regression analysis methods. The research data is obtained from the company's officially published annual financial statements. The results show that tax avoidance has a significant effect on company value, which indicates that an effective tax management strategy is able to increase after-tax profits and strengthen investor perception. In addition, profit management has also been shown to have a significant effect on company value, which shows that profit reporting arrangements can be used as a positive signal for investors in assessing the company's performance and prospects. These findings support signal theory and agency theory, which explain that profit and tax management practices are carried out to reduce information asymmetry and increase company value. Simultaneously, the two independent variables are able to explain most of the variation in company value, although there are still other factors outside the research model that also affect the company's value.
Co-Authors -, Rudianto A.A. Ketut Agung Cahyawan W Agung Nusantara Aji Supriyanto Al-Qorni, Muhammad Nizam Abdillah Ali Maskur Antimah, Siti Antono Adhi Arif Widodo Arisrianto, Sugeng Bambang Sudiyatno Basuki, Yudi Basukianto Basukianto Batara Daniel Bagana Carlinda, Evelyn Damayanti, Erlina Eppy Yundra, Eppy Euis Ismayati Febrianto, Rohmat Femita Adelina, Femita Fie Dzikry, Lataniya Gregorius Masdjojo Hermawan, Bagas Setya Ifani, Lutfi Nur Izza, Nida Nurul Jenaro, Deva Feggantara Pakshi Kristiana, Ekowati Kristiana, Evelyn Lilik Anifah Lusia Rakhmawati Luthfiyah Nurlaela Maria Ayu Maryono Maryono Mohamad Ainur Rofiq Mufidah, Mega Nada Munoto Munoto Ningrum, L Endah Cahya Ningsih, Erni Wulan Nur Kholis Pradana, Rosananda Arnas Puput Wanarti Rusimamto Puspasari, Gusti Ayu Dewi Puspita, Ari Metalin Ika Puspitaningsih, Flora Qisthi, Muhamad Rusli Al rahmah, latifahtur Ratih Tri Wulansari, 13.05.51.0241 Rina Harimurti Rosidi, Imron Setiawan, Mochamad Nur Putra Sri Isnowati Sri Nawatmi SULISTIYO, EDY Sulistyo, Edy Tama, Alga Mardhiarta Yundha Wananda, Hadi Apriyanto Widi Aribowo WIDIATMOKO, Jakobus Wiwik Handayani Yudha, Irvan Zuhrie, Muhamad Syariffuddien