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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS EKOMABIS: Jurnal Ekonomi Manajemen Bisnis
Vina Marlisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Profitabilitas Sebagai Mediasi Struktur Modal dan Pertumbuhan Perusahaan Terhadap Return Saham Syariah: Profitability as a Mediation of Capital Structure and Company Growth on Sharia Stock Return Vina Marlisa; Suminar Suminar; Tunggu Ariana; Deska Lafairi Rera; Ratnasari
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 2 No. 02 (2021): Ekomabis Edisi Juli 2021
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v2i02.194

Abstract

Pasar modal syariah memiliki peran penting pada sektor keuangan. Jakarta Islamic Index (JII) memiliki tingkatan kinerja lebih baik dibandingkan dengan indeks harga saham lainnya. Hal ini membuka peluang bagi investor untuk berinvestasi pada saham-saham syariah untuk meningkatkan return. Penelitian untuk menganalisis profitabiltias (ROE) sebagai mediasi pengaruh struktur modal (DER) dan tingkat pertumbuhan perusahaan (Growth) terhadap return saham syariah. Data dari empat belas perusahaan Jakarta Islamic Index (JII) selama periode tahun 2017-2019 dengan metode purposive sampling dianalisis menggunakan model struktural. Profitabilitas memediasi struktur modal terhadap return saham dimana profitabilitas dipengaruhi secara positif oleh struktur modal dan mempengaruhi return saham secara negatif. Profitabilitas tidak sebagai pemediasi karena pertumbuhan aset tidak mempengaruhi laba perusahaan. The syariah capital market has an important role in the financial sector. The Jakarta Islamic Index (JII) which has a better level of performance compared to other stock price indexes. This opens up opportunities for investors to invest in Islamic stocks to increase returns. Research to analyze profitability (ROE) as mediation of the influence of capital structure (DER) and the growth rate of companies (Growth) on the return of Sharia stocks. The research data was obtained from fourteen companies listed on the Jakarta Islamic Index (JII) during the period 2017-2019 with the purposive sampling method analyzed using a structural model. Profitability mediates capital structure on stock returns where profitability is positively influenced by capital structure and negatively affects stock returns. Profitability is not a mediator because asset growth does not affect the company's profit.
PENGARUH PERTUMBUHAN LABA DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA DENGAN MEDIASI PERENCANAAN PAJAK PADA JAKARTA ISLAMIC INDEX Muhammad Sapruwan; Vina Marlisa
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1285

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of earnings growth and firm size on earnings quality through mediation of tax planning in Islamic companies listed on the Jakarta Islamic Index (JII). Data processing was obtained from twelve sharia companies consistently listing in the Jakarta Islamic Index (JII) during the 2017-2021 period through purposive sampling method and analyzed using a structural model with the help of the WrapPLS software version 5. The findings of the study show that tax planning is proven to mediate the effect of growth earnings and company size on earnings quality. Directly, profitability and firm size have no effect on earnings quality. Tax planning directly has a positive effect on earnings quality. Profitability mediated by tax planning has a negative effect on earnings quality, while firm size through tax planning has a positive effect on earnings quality.
Co-Authors Deska Lafairi Rera Muhammad Sapruwan Ratnasari Suminar Suminar Tunggu Ariana