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Putu Sri Arta Jaya Kusuma
Universitas Pendidikan Nasional
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Tinjauan Pengaruh Kinerja Keuangan Terhadap Return Saham Dalam Perusahaan Barang Konsumen Yang Terdaftar di BEI Ni Putu Intan Satya Patni; Putu Sri Arta Jaya Kusuma
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 6 No. 2 (2024)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v6i2.9028

Abstract

Studi ini bertujuan untuk menyelidiki dampak kinerja keuangan terhadap return saham perusahaan di sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia. Dengan memanfaatkan data laporan keuangan tahunan dari 20 perusahaan selama lima tahun terakhir, dilakukan analisis regresi linier berganda untuk mengevaluasi hubungan. Temuan studi menunjukkan bahwa likuiditas dan profitabilitas memberikan dampak positif yang signifikan terhadap return saham, sedangkan solvabilitas memberikan dampak negatif yang signifikan. Namun, tidak ada pengaruh signifikan dari rasio aktivitas. Penelitian ini memberikan wawasan mengenai faktor-faktor yang memengaruhi return saham di sektor Consumer Goods di Indonesia, yang dapat mendukung pengambilan keputusan investasi yang lebih terinformasi. Selain itu, studi ini juga memberikan kontribusi dalam pemahaman hubungan antara kinerja keuangan dan return saham, serta implikasinya bagi investor dan manajemen perusahaan. Meskipun demikian, terdapat keterbatasan dalam studi ini terkait dengan penggunaan data sekunder yang mungkin tidak mencakup semua faktor yang memengaruhi return saham. Untuk penelitian di masa depan, direkomendasikan untuk memperluas sampel data dan mempertimbangkan faktor-faktor eksternal yang lebih luas, seperti kondisi ekonomi makro dan perubahan dalam regulasi, untuk analisis yang lebih komprehensif. Kata kunci: Kinerja Keuangan, Return Saham, Consumer Goods
PENGARUH LOVE OF MONEY, LITERASI KEUANGAN DAN AKSES FINANCIAL TECHNOLOGY TERHADAP PERILAKU INVESTASI GEN-Z DI KOTA DENPASAR YANG DIMODERASI OLEH RISK AVERSION Yossa Adi Partama; Putu Sri Arta Jaya Kusuma
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.49-58

Abstract

This study aims to analyze the effect of love of money, financial literacy, and access to financial technology on investment behavior among Generation Z in Denpasar, with risk aversion as a moderating variable. The study respondents are 180 Generation Z individuals in Denpasar, with data collected through a questionnaire. The data was analyzed using SEM-PLS with the SmartPLS 3 software application. The results show that love of money and financial literacy significantly positively affect investment behavior. In contrast, access to financial technology significantly negatively affects investment behavior. Risk aversion weakens the impact of the love of money and strengthens the effect of financial literacy and access to financial technology on investment behavior, although not all effects are significant. This study highlights the importance of financial literacy and risk aversion in supporting investment behavior, as well as the limitations of technology access without financial literacy.
THE EFFECT OF SUSTAINABILITY REPORTING AND TRANSFER PRICING ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE IN MULTINATIONAL COMPANIES IN INDONESIA Ni Putu Sintya Enjelika; Putu Sri Arta Jaya Kusuma
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.958

Abstract

This study examines the effect of sustainability reporting and transfer pricing on tax avoidance, with profitability as a moderating variable in multinational companies in Indonesia. Tax avoidance is a critical issue as it potentially reduces government revenue, particularly in firms with opportunities to shift profits across jurisdictions. Sustainability reporting is expected to enhance transparency and discourage aggressive tax practices, while transfer pricing is commonly used to minimize tax burdens. This study employs a quantitative approach using secondary data from annual and sustainability reports of multinational companies listed on the Indonesia Stock Exchange during 2022–2024. A total of 43 companies were selected through purposive sampling, resulting in 108 observations after outlier treatment. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that sustainability reporting has a negative and significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Furthermore, profitability weakens the negative effect of sustainability reporting on tax avoidance and strengthens the positive effect of transfer pricing on tax avoidance. These findings indicate that both non-financial and financial factors play an important role in influencing corporate tax behavior.
THE EFFECT OF SUSTAINABILITY REPORTING AND TRANSFER PRICING ON TAX AVOIDANCE WITH PROFITABILITY AS A MODERATING VARIABLE IN MULTINATIONAL COMPANIES IN INDONESIA Ni Putu Sintya Enjelika; Putu Sri Arta Jaya Kusuma
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.958

Abstract

This study examines the effect of sustainability reporting and transfer pricing on tax avoidance, with profitability as a moderating variable in multinational companies in Indonesia. Tax avoidance is a critical issue as it potentially reduces government revenue, particularly in firms with opportunities to shift profits across jurisdictions. Sustainability reporting is expected to enhance transparency and discourage aggressive tax practices, while transfer pricing is commonly used to minimize tax burdens. This study employs a quantitative approach using secondary data from annual and sustainability reports of multinational companies listed on the Indonesia Stock Exchange during 2022–2024. A total of 43 companies were selected through purposive sampling, resulting in 108 observations after outlier treatment. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that sustainability reporting has a negative and significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Furthermore, profitability weakens the negative effect of sustainability reporting on tax avoidance and strengthens the positive effect of transfer pricing on tax avoidance. These findings indicate that both non-financial and financial factors play an important role in influencing corporate tax behavior.
Co-Authors Anak Agung Ayu Ngurah Tini Rusmini Gorda Arlita, G.A. Desy Ayu Niata Sari, Luh Ayu Pramita Indraswari, I Gusti Agung Cahya Kencana, Anak Agung Sri Regina Dewa Ayu Ary Andrika Meranggi dewi, Ida Ayu Kusuma Dewi, Ni Putu Citra Ratna Dharma, I Gede Risky Pranata Dina Aristiya, Ni Made Enha Rahima Rahmi Gde Bagus Pradipta Nandana Putu Gde Marco Sucipta Gede Crisna Wijaya Gine Das Prena Gorda, A.A.A. Ngr Sri Rahayu Grahita, Ni Kadek Sandya Gusi Putu Lestara Permana Harika Putri, Made Ayu Chandra Dewi Hariyanto, Alycia Najwa I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I Gusti Agung Ayu Pramita Indraswari I Gusti Ngurah Satya Widiana I Kadek Beni Dwi Permana I Ketut Suryanawa I Made Chandra Mandira I Made Chandra Wijaya I.G.A Desy Arlita Ida Bagus Teddy Prianthara Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Intan Brilian Patricia J. Ana Jagaddhita, I Kadek Ekna Satria Kadek Srestiyani Ketut Tanti Kustina Komang Ayu Malini Kriswari Komang Sri Widiantari Krisna Bayu, I Gusti Ngurah Agung Laksmi, Kadek Wulandari Lestari, Ni Made Sri Indah Lusi Arianti, Ni Komang Maha Diva, Anak Agung Ira Mahaistri, Ni Putu Dinda Maharani, Putu Serly Meilani, I Gusti Ayu Ratih Mewu, Marina Yetrin Sriyati Mini Citra Wati, Mang Mulya Wardani, Ni Komang Tri Adi Ni Komang Triana Dewi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Dian Puspana Dewi Ni Putu Intan Satya Patni Ni Putu Nina Eka Lestari Ni Putu Shri Ayu Wulan Devi Ni Putu Sintya Enjelika Ni Putu Wisna Nadya Baby Bellinda Pradnyani, Anak Agung Istri Sayang Putri Pramesti Ningsih, Ni Made Widiastuti Prianti, Ni Kadek Ayu Putri Maheswari, Ni Putu Putri Sima, Agung Pramafasya Putri, Komang Asri Widya Putri, Mutiara Sani Putri, Ni Putu Pradnya Sugiantari Putu Ayu Nandita Dewanti Aderia Putri Putu Nadya Somatariska Putu Pande R. Aprilyani Dewi Putu Seli Dianawati Putu Wulan Karnia Dewi Rai Mita Rosita Dewi, Kadek Santika, Kadek Sinta Setia Devi, Anak Agung Istri Sihaloho, Gloria Ayu Natalia Sinyari, Ni Wayan Sri Fitriani Suciningsih, Luh Mas Prisila Sumantri, I G A N Alit Susila, Fany Swardyani, Winda Theadora, Kadek Wangge, Patrisius Raymond Wijaya, Gede Crisna Yossa Adi Partama Yuuka Narita Putri, Ni Made