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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma)
Triana Anggraeni
Universitas Budi Luhur
Economics, Econometrics & Finance

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Peran Earning Per Share Dalam Memediasi Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Rinny Meidiyustiani; Mia Laksmiwati; Triana Anggraeni; Wulan Dwi Antari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.918

Abstract

This research is based to see the extent of the influence of the role of Earning Per Share in Mediating the Effect of Financial Performance on Firm Value. This PBV value is used to assess the price of the shares offered by the company, expensive or cheap, if the PBV value > 1, it is certain that the share price is expensive, and vice versa. . The sample was taken by purposive sampling by collecting company data on the IDX, namely plantation sector companies from 2015 to 2020. The sample obtained was 14 companies. The statistical method used to test the hypothesis is SEM-PLS (Structural Equation Model – Partial Least Square). The results of this study found that the ratio of profitability, solvency and activity had an effect on firm value, while liquidity had no effect on firm value. Meanwhile, EPS can only strengthen the influence of the solvency ratio on firm value.
PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN UMUR PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Levina Aristawidya; Triana Anggraeni
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 3 (2026): April 2026
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i3.218

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan umur perusahaan terhadap penghindaran pajak. Populasi penelitian mencakup seluruh perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024 sebanyak 70 perusahaan. Sampel penelitian terdiri atas 46 perusahaan yang dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda yang diolah menggunakan Statistical Package for the Social Sciences (SPSS) versi 22. Hasil penelitian menunjukkan bahwa secara parsial variabel profitabilitas berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan leverage, pertumbuhan penjualan, dan umur perusahaan tidak berpengaruh signifikan. Uji secara simultan profitabilitas, leverage, pertumbuhan penjualan, dan umur perusahaan berpengaruh signifikan terhadap penghindaran pajak. Nilai Adjusted R Square sebesar 0,110 mengindikasikan bahwa sebesar 11% variasi penghindaran pajak dapat dijelaskan oleh variabel independen dalam model penelitian.  
Co-Authors Laksmiwati, Mia Levina Aristawidya Rinny Meidiyustiani Wulan Dwi Antari