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All Journal JURNAL PENGABDI JAE (Jurnal Akuntansi dan Ekonomi) Akbis: Media Riset Akuntansi dan Bisnis J-LEE - Journal of Law, English, and Economics Jurnal Inovasi Akuntansi Jurnal Akuntansi Neraca Educational Studies and Research Journal
Indra Sukma Subagio
Universitas Harapan Bangsa
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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PENGARUH FINANCIAL RATIOS TERHADAP NILAI PERUSAHAAN Subagio, Indra Sukma
J-LEE - Journal of Law, English, and Economics Vol. 5 No. 1 (2023): JUNI
Publisher : LPPM Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/j-lee.v5i1.1176

Abstract

Firm value is one of the things considered by investors in investment decisions. Companies with a high value are expected to guarantee high dividends for investors. There are several factors that affect the high and low value of the company, some of which are financial ratios. This study aims to find out whether financial ratios can affect company value. Price to book value, current ratio, debt to equity ratio, and return on equity are used as proxies to measure firm value, liquidity, leverage, and profitability. Using 73 companies listed on the IDX in the financial sector in 2022 as a research sample, it was found that profitability has an effect on company value. Leverage also has a significant effect but in a negative direction and liquidity has no effect even though the direction is positive.
PENGARUH PERSEPSI MAHASISWA AKUNTANSI TENTANG PAJAK, PENGHARGAAN FINANSIAL, DAN MOTIVASI TERHADAP MINAT BERKAIR DI BIDANG PERPAJAKAN: (Studi Kasus Pada Mahasiswa Program Studi S-1 Akutnansi di Kota Semarang) Subagio, Indra Sukma; Cicilia Agnes Utomo
J-LEE - Journal of Law, English, and Economics Vol. 6 No. 2 (2024): JLEE Vol. 6 Nomor 2 Tahun 2024
Publisher : LPPM Universitas Harapan Bangsa

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Abstract

The purpose of this study was to determine the effect of perceptions, financial rewards, and motivation on interest in a career in the field of taxation either partially or simultaneously. This research was conducted at the Accounting Study Program in Semarang City. The sampling technique in this study used a purposive sampling technique. The total population is 7,162 students and 99 students are taken as research samples. The results of this study indicate that perceptions and financial rewards influence career interest in taxation. Motivation does not affect career choices in taxation. Perceptions, financial rewards, and motivation simultaneously influence career choices in the field of taxation.
Co-Authors Cicilia Agnes Utomo Esti Saraswati Evangelica, T, Gracella Christhalia Kartika Dwi Chandra Sari Nisa, Afifah Choirun saraswati, esti Subagio, Dinda Indira