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Ardhansyah Putra Hrp
Universitas Muslim Nusantara Al-Washliyah
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THE Pengaruh Debt To Equity Ratio, Economic Value Added Dan Current Ratio Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2022-2024 Roma Uli Tua Br Matondang; Ova Novi Irama; Sri Wardany; Ardhansyah Putra Harahap
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Debt to Equity Ratio (DER), Economic Value Added (EVA), and Current Ratio (CR) on Stock Return in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022–2024. This research is a quantitative study. The sampling technique used was purposive sampling, resulting in 11 companies with a total of 33 observation data during the research period. The data used are secondary data obtained from financial statements and stock prices. The analysis method employed includes simple linear regression and multiple linear regression, as well as a series of classical assumption tests to ensure data feasibility. Data processing was carried out using SPSS version 31. The results of the study show that partially, the Debt to Equity Ratio (DER) has a positive and significant effect on stock return, and the Current Ratio (CR) also has a positive and significant effect on stock return. Meanwhile, Economic Value Added (EVA) has no significant effect on stock return. Based on the simultaneous test (F-test), all three independent variables were found to have a significant effect on stock return simultaneously.
Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Nurul Azizah Hasibuan; Junita Putri Rajana Harahap; Rizqy Fadhlina Putri; Ardhansyah Putra Harahap
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4322

Abstract

The purpose of this research is to examine the relationship between banking subsector businesses listed on the Indonesia Stock Exchange from 2022 to 2024 in relation to firm value, firm size, leverage, and growth, with dividend policy serving as a moderating variable. This study uses a quantitative approach with data derived from 51 observations obtained from a purposive sample of 17 companies. After outlier treatment, 49 observations were analyzed to ensure data accuracy and reliability. The data were processed using Moderated Regression Analysis (MRA) and multiple linear regression techniques to test both direct and moderating effects among the variables. The findings indicate that firm value is positively influenced by firm size, while it is negatively affected by leverage and firm growth. These three variables simultaneously have a significant effect on firm value in the banking subsector. However, the results also show that dividend policy is unable to moderate the relationship between firm size, growth, and leverage on firm value. This suggests that dividend policy does not strengthen or weaken the impact of these variables on firm value within the observed banking companies. Overall, the study provides empirical evidence regarding the determinants of firm value in the Indonesian banking subsector.
Determinan Niat dan Pengaruhnya Terhadap Kepatuhan Pajak Rizki Hamonangan Harahap; Muhammad Rizaldi Wibowo; Ardhansyah Putra Harahap; Alistraja Dison Silalahi
All Fields of Science Journal Liaison Academia and Sosiety Vol. 1 No. 1: Maret 2026
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v1i1.1331

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor faktor yang mempengaruhi niat wajib pajak dan pengaruh niat terhadap kepatuhan pajak UMKM binaan Dinas Koperasi UKM Perindustrian dan Perdagangan Medan Penelitian ini menggunakan metode kuantitatif dengan sampel sebanyak 60 responden Menggunakan uji kualitas data uji asumsi klasik analisis regresi linear sederhana dan analisis regresi linear berganda Hasil penelitian secara parsial menunjukkan bahwa sistem administrasi perpajakan pengetahuan perpajakan kualitas layanan perpajakan tidak berpengaruh terhadap niat wajib pajak sedangkan pemeriksaan pajak lingkungan berpengaruh positif dan signifikan terhadap niat wajib pajak Niat wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak Secara simultan sistem administrasi perpajakan pemeriksaan pajak pengetahuan perpajakan kualitas layanan lingkungan yang masuk dalam model mempengaruhi secara serempak terhadap niat kepatuhan pajak hasil perhitungan koefisien determinasi dapat dijelaskan bahwa persepsi sistem administrasi perpajakan pemeriksaan pajak pengetahuan perpajakan kualitas layanan lingkungan memiliki pengaruh sebesar 58 Persen terhadap niat kepatuhan pajak dan sementara 42 Persen Persen dipengaruhi oleh faktor lain yang berada di luar dari penelitian ini Perilaku yang baik diseimbangkan oleh niat untuk melaksanakan perilaku tersebut niat sendiri dimaksudkan melakukan suatu tindakan dan bertekad bulat untuk mengerjakannya dimana keinginan tersebut berasal dari dalam hati seseorang untuk melakukan suatu tindakan yang ditujukan hanya kepada Allah Dengan demikian perilaku kepatuhan membayar pajak dapat tercapai apabila terdapat niat dalam diri wajib pajak sehingga niat tersebut dapat menyeimbangkan dan mendorong untuk berperilaku patuh dalam membayar pajak
Co-Authors , Yunita Sari Rioni Abd. Rasyid Syamsuri Adinta Oktaningrum Pramesty Adrial Falahi Agustina Pratiwi Alistraja Dison Silalahi Amelia, Afni Apliniari Yuniar Astuti Atika Wardati Hubbi Camelya Adelyani Br Hutagalung Desyandri Desyandri Dwi Saraswati Dwi Saraswati Dwi Saraswati Fahmi Kurniawan Fitria Wardani Hadian, Arief Ikhah Malikhah Ikhah Malikhah Indra Fauzi Indra Lesmana Jarungjung Hutagaol Julianto Hutasuhut Junita Putri Rajana Harahap Khadizah Hairani Khairiah Khairiah Lesna Tarida Nasution Lismai Saroh M.Anggra Hasibuan M.Dhani Habra Melissa Rambe Melly Andriana Muhammad Arifin Pasaribu Muhammad Hilman Fikri Muhammad Rizaldi Wibowo Muhammad Yasir Nadiyah Diyanah Nasution Nurul Azizah Hasibuan Nurul Azmi Nurul Ova Novi Irama Ovami, Debbi Chyntia PUTRI WULANDARI Raja Guk-Guk, Febri Yanti Randi Rian Putra Remi Syahdeni Rizki Hamonangan Harahap Rizqy Fadhlina Putri Roma Uli Tua Br Matondang Sari Mutiara Noor Shita Tiara Shuharianto, Joko Siregar, Fifi Hayrani Siregar, Ina Namora Putri Siti Lam'ah Nasution Solawati Nainggolan Sri Fitria Jayusman Sri Wardany Tamba, Nanci Octavianiman Tri Wulandari Welli Wirananda, Henny Andriyani Yesi Ekawati Yudi Harianto Yuni Shara