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All Journal Jurnal Investasi Islam Jurnal Ekonomi, Manajemen, Akuntansi
Nur Ismanidar
Universitas Samudra
Economics, Econometrics & Finance Social Sciences

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PENGARUH FAKTOR FUNDAMENTAL MAKRO DAN MIKRO TERHADAP RETURN SAHAM Nur Ismanidar
Jurnal Investasi Islam Vol 2 No 1 (2017): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

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Abstract

The aim of this study to find the effect of macro fundamental factors, namely inflation and interest rates of SBIs, and micro fundamentals in the form of financial ratios as measured by Return On Assets (ROA) and Earning Per Share (EPS) on stock returns in Indonesia capital market. The research object is Mining Company which listed in Indonesia Stock Exchange since 2009-2012. The sample selection procedure is purposive sampling. In this research, Multiple Linear Regression method of Generalized Least Squares (GLS) method with fixed effects approach through Chow Test and Hausman Test is done. Hypothesis test used t-statistic and f-statistic test with 5% significance. The results showed that the independent variables affect the stock return with a significance value of F by 0.000%. Partially variable of inflation rate has a positive relationship to stock returns indicating that the inflation was caused by the monetary sector. On the other hand, variable Return on Assets (ROA) has a negative relationship indicating that a good Return on Assets (ROA) does not encourage the increase of stock prices, and proved that the variable Earning Per Share (EPS) has a positive effect on stock returns indicating that the greater Earning Per Share (EPS) will increase the acquisition of stock returns.
Pengaruh Financial Distress, Thin Capitalization, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Atika Ulfani; Iqlima Azhar; Nur Ismanidar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11474

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Financial Distress, Thin Capitalization, dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Manufaktur Sub-sektor Otomotif dan Komonen yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2023. Peneliti menggunakan metode penelitian kuantitatif. Teknik yang digunakan dalam pengambilan sampel yaitu purposive sampling sesuai kriteria yang telah ditentukan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, uji t, uji f dan uji koefesien determinasi melalui aplikasi SPSS versi 20. Hasil analisis menunjukan bahwa Financial Distress tidak berpengaruh terhadap Tax Avoidance (sig = 0,914), Thin Capitalization berpengaruh terhadap Tax Avoidance (sig = 0,002) dan Ukuran Perusahaan tidak berpengaruh terhadap Tax Avoidance (sig = 0,303). Secara simultan, variabel Financial Distress, Thin Capitalization, dan Ukuran Perusahaan berpengaruh terhadap Tax Avoidance, dengan koefisien determinasi sebesar 19,8%. Hal ini menunjukkan bahwa variabel independen dapat menjelaskan 19,8% variasi dalam Tax Avoidance, sementara sisanya sebesar 80,2% dipengaruhi oleh faktor lain di luar penelitian ini.
Co-Authors Atika Ulfani Azhar, Iqlima