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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Manajemen & Keuangan Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Samudra Ekonomi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Jurnal Transformasi Administrasi Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Riset Akuntansi Riset Akuntansi dan Keuangan Indonesia Hikamatzu Journal of Multidisciplinary Research Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA
Tuti Meutia
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di BEI Puja Raihani, Puja Raihani; Muhammad Salman; Tuti Meutia
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.876

Abstract

This research aims to examine the effect of: (1) profitability on tax avoidance, (2) firm size on tax avoidance, (3) leverage on tax avoidance, (4) profitability, company size and leverage on tax avoidance simultaneously. This research is a quantitative research with the population in this research being 87 energy sector mining companies listed on the IDX, and a sample of 8 companies. The data analysis technique in this research uses descriptive statistical tests, classical assumption tests, t tests, simultaneous tests and determination tests (R2). The results of the t test for the profitability variable have a value of 0,004<0,05, which means that the profitability variable has a significant influence on tax avoidance.  The company size variable has a value of 0,000<0,05 which means that the company size variable has a significant influence on tax avoidance. The leverage variable has a value of 0.771 > 0.05, which means that the leverage variable does not have a significant influence on tax avoidance. The results of the F test obtained a value of 0.000 < 0.05, indicating that the variables used in this research simultaneously have a significant effect on tax avoidance. From the results of the coefficient of determination test, it was found that 30,3% of the dependent variable could be explained by the independent variable, while the remaining 69,7% was influenced by other factors not included in this research.
KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI Perdana, Gilang; Fuad, Muhammad; Meutia, Tuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.24035

Abstract

This study examines the effect of profitability, capital structure, and company size on the timeliness of financial statements submission of telecommunications sub-sector companies listed on the IDX. Profitability is measured by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), and company size by log total assets. The data used in this study are the financial reports of companies in the telecommunication sub-sector for the 2007-2021 period. Logistic regression analysis is used as an analysis method. The results found that the profitability and company size had a negative and insignificant effect on the timeliness of financial statements submission. Meanwhile, the capital structure has a positive and insignificant effect on the timeliness of financial statements submission. Simultaneously, profitability, capital structure, and company size do not affect the timeliness of financial statements submission.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Anggi Sari Tambunan; Tuti Meutia; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 7 No 1 (2026)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v7i1.14096

Abstract

This study aims to examine the influence of Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) on stock prices in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The population of this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2024. The sampling method in this study is by the purposive sampling method, from 95 food and beverage companies listed on the Indonesia Stock Exchange, 18 companies were sampled. The data sources in this study are secondary data obtained from www.idx.co.id websites, investment websites and the official websites of each company that is a sample. This study uses multiple linear regression analysis with this data management using SPSS software. The results of this study show that the variables Return on Asset (ROA) and Earning per Share (EPS) partially affect stock prices. Meanwhile, the Return on Equity (ROE) variable partially has no effect on the stock price. However, the variables Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS) simultaneously affect stock prices. This study still has limitations because it only uses profitability variables, namely ROA, ROE, and EPS. Therefore, the researcher then uses various independent variables so that the results of the research are different, more convincing, and more in-depth.
Co-Authors Abdil Alfaresi Ade Nugra Sahbanta Ade Nugra Sahbanta Adelia Putri Afrah Junita Agus Putra AS Agustina Nurul Fajriah Aina Maghfirah Ainul Yusna Harahap Ainul Yusna Harahap Ajeng Paradila Aji Priansyah Al Miftahul Husna alfina, alfialfina Alisa Afrianti Andiny, Puti Andiny, Puty Anggi Sari Tambunan Annisa Farhani Anwar A. Ardiana, Nova Azhar, Iqlima Br. Sinuraya, Novita Ria Cut Fira Humaira Dea Selvani Detia Octora Shenia Dinda Hafizhoh Dinda Khairina Ellidar, Ellidar Enjel Erika LorencisLubis Eva Andriani Fevi Prastika Dewi Firhan Baihaqi Harahap Gaswira, Leni Ghina Adhha Haura Gultom, Yuliana Harahap, Ainul Yusna Hasnizar Himansi, Muhammad Rendy Alkhobir Ilham Safari Imelda Husna Indah Suci Rahmadani Indi Yunita Indri Julieta Br Ketaren Intan Soraya Irene, Dila Anindya Irfana, Muhardila Irwansyah Irwansyah Jenir Pando Manalu Juraida Anis Khairatul Muna Leni Gaswira Lubis, Nasrul Kahfi Maghfira Yumna Zalia Mahariyani Mayang Priska Anggraini Meutia Dewi Mirna Dwi Yanti Muhammad Fuad MUHAMMAD FUAD Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Muhammad Salman Mulia Safrida Sari Murni, Mayang Mutaqin, Muhammad Darul Nita Erika Ariani Nur Ismanidar Nur Saidah Nuriansyah Putra Nurlaila Hanum Nurlina Nurlina Nurliza Lubis Perdana, Gilang Puja Raihani, Puja Raihani Puti Andiny Rahmad Tantawi Rahmadini Rahmadini Rahmi Julia, Nur Hafifah ramadhan, tiara Reza Maulana Reza, Mirza Khairul Riny Chandra Rizal, Yani Safrizal Salman Salman Sas Ade Ray Shafwan Nur Rahmad Nasution Sintiani Sintiani Suci Wulandari Sumarni, Maya Sundari Sapitri Syahputri, Farda Syukriy Abdullah T. Putri Lindung Bulan Teuku Muhamad Nuzul Akmal Teuku Triananda Thresia Agnes Monica Simarmata Umi Sefiana Barokatul Aulia Wahjaharani, Putri Yani Rizal Yanti, Widya Armayanti Tanjung Yenni astika Yolanda R.W.N Zuchrina Masyitah -