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All Journal EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah OBOR: Oikonomia Borneo
Devy Putri Milanda
Universitas Widya Gama Mahakam Samarinda
Economics, Econometrics & Finance

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PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM santa ompusunggu santa; Erni Setiawati; Novi Yanti; Devy Putri Milanda
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v6i1.2499

Abstract

This study aims to analyze the impact of fundamental factors, namely Earnings Per Share (EPS), Price to Book Value (PBV), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock prices of companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period of 2019-2022. The research utilizes a quantitative approach with data analysis conducted using SPSS software version 24. The results indicate that EPS and PBV have a positive significant effect on stock prices, suggesting that strong earnings per share performance and a higher market value relative to book value attract investor interest. In contrast, ROE negatively affects stock prices, indicating that poor financial performance or low efficiency in capital utilization reduces investor confidence. Meanwhile, DER has no significant impact on stock prices, as investors are more concerned with how a company utilizes its debt for operations. This study provides valuable insights for investors in making investment decisions based on the fundamental analysis of companies
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR MAKANAN&MINUMAN YANG TERDAFTAR DI BEI 2018-2022: PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR MAKANAN&MINUMAN YANG TERDAFTAR DI BEI 2018-2022 Dwi Fitria Fajar Riyanti; Erni Setiawati; Firmansyah Firmansyah; Devy Putri Milanda
OBOR: Oikonomia Borneo Vol. 6 No. 2 (2024): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v6i2.2857

Abstract

Abstract Dwi fitria fajar riyanti, PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SUB SEKTOR MAKANAN&MINUMAN YANG TERDAFTAR DI BEI 2018-2022, Dosen pembim bing 1,Bapak Umar Hi Salim.,SE.,MM Dosen pembimbing 11 Bapak Firmansyah,SE.,M.AK Tujuan penelitian ini untuk menegetahui pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap tax avoidance pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Variabel X yang digunakan dalam penelitian ini adalah ukuran perusahaan, leverage, dan profitabilitas. Variabel Y yang digunakan adalah tax avoidance. Sampel dalam penelitian ini ditentukan dengan menggunakan teknik purposive sampling sehingga dapat sebanyak 85 sampel dari perusahaan yang terdaftar di bursa efek indonesia periode 2018-2022. Metode penelitian yang digunakan adalah deskriptif. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi liniear berganda dengan menggunakan aplikasi SPSS. Hasil penelitian ini menunjukan bahwa leverage berpengaruh terhadap tax avoidance, sedangkan ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap tax avoidance. Dari hasil tabel V.6 dapat diketahui bahwa nilai Asymp. Sig. (2-tailed) sebesar 0,901 lebih besar dari 0,05 (0,901 > 0,05). Sehingga peneliti dapat simpulkan bahwa data penelitian yang diperoleh dari sampel tersebut sudah berdistribusi normal.
PENGARUH MEKANISME GCG TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI Agus Riyanto; Devy Putri Milanda; Reslianty Rachim; Novita Dewi; Abdi Kurniawan
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

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

Abstract

The aim of this research is to determine the influence of Good Corporate Governance (GCG) mechanisms on Corporate Social Responsibility (CSR) disclosure in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique used purposive sampling totaling 19 companies. This research uses multiple linear regression analysis with the help of the SPSS Ver 29 computer program. The research results show that Managerial Ownership has a positive and insignificant effect on CSR Disclosures, Institutional Ownership does not affect CSR Disclosures, the Board of Commissioners positively and significantly influences CSR Disclosures, the Audit Committee and the Board of Directors have a negative and significant effect on CSR Disclosures in listed mining sub-sector companies on the IDX for the 2018-2022 period. Simultaneously Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee and Board of Directors positively influence CSR Disclosure in mining sub-sector companies listed on the BEI for the 2018-2022 period
Co-Authors Abdi Kurniawan AGUS RIYANTO Berta Muli Dahlia Natalia Dian Mariana Dwi Fitria Fajar Riyanti Elisabet Sury Erni Setiawati Firmansyah Gregorius Jekyus Juwita Leli Sofiana Lagan Maisyarah Mara Dwi Saputri Maria Baptista Varani Sura Nowo Martinus Robert Hutauruk Novi Yanti Novita Dewi Reslianty Rachim santa ompusunggu santa Yulianti Octaviani Zaemah Zsa Zsa Frinovitsari