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Analisis Pengaruh Earning Per Share, Profitabilitas dan Solvabilitas Terhadap Harga Saham FEBRIANSYAH, KURNIAWAN; BAGANA, BATARA DANIEL
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.58208

Abstract

Harga saham adalah nilai yang ditentukan oleh kekuatan penawaran untuk membeli dan menjual saham dalam suatu mekanisme pasar tertentu dan merupakan harga jual dari satu investor kepada investor lainnya. Harga saham merupakan salah satu indikator pengelolaan perusahaan. Keberhasilan dalam menghasilkan keuntungan akan memberikan kepuasan bagi investor yang rasional. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh variabel EPS, rasio profitabilitas dan rasio solvabilitas terhadap harga saham pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama tiga periode yaitu tahun 2018-2020. Berdasarkan hasil penelitian terbukti bahwa: Earning Per Share (EPS) berpengaruh signifikan terhadap harga saham. Profitabilitas (ROE) tidak berpengaruh signifikan terhadap harga saham. Solvabilitas (DER) tidak berpengaruh signifikan terhadap harga saham.
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Pembagian Dividen Pada Perusahaan Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Grasintya Eka Novianingtyas; Batara Daniel Bagana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.636 KB) | DOI: 10.32670/fairvalue.v4i7.1159

Abstract

This study examines the effect of profitability, leverage, liquidity, and firm size ondividend distribution. This research was conducted on conventional bankingcompanies listed on the Indonesia Stock Exchange (IDX) using valid annualfinancial statements. The sampling method uses financial reports on the officialwebsite, namely www.idx.com with data for the period 2016 to 2020. Therelationship and or influence between variables is explained by the descriptivestatistical test method. The results showed that profitability, leverage, liquidity,and company size had a significant positive effect on dividend distribution inconventional banking companies listed on the Indonesia Stock Exchange (IDX)
Pengaruh tingkat kesehatan bank terhadap profitabilitas perusahaan perbankan yang terdaftar di BEI tahun 2016-2020 Kurniawati, Nita; Bagana, Batara Daniel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.473 KB) | DOI: 10.32670/fairvalue.v4i9.1543

Abstract

In the world of banking, profitability is important for market participants. The increase in profitability is a good signal for market participants. This study aims to examine the effect of the soundness of banking seen from LDR, NPL, and CAR on profitability. The method used in this research is descriptive quantitative. The analysis technique uses multiple linear regression analysis with the help of the EViews 12 program. The results show that LDR has no effect on profitability, which means that the LDR of banks listed on the IDX does not affect the magnitude of profitability, NPL and CAR have a negative effect on profitability, which means that if the A low NPL indicates that the level of risk in lending to banks is low enough so that the bank will experience profits and the level of profit earned by the bank is not significantly affected by the size of the CAR ratio.
Pengaruh rasio Net Intersest Margin (NIM), Loan To Deposit Ratio (LDR) dan Non Perfoming Loan (NPL) terhadap profitabilitas bank Hilmy Tsany, Muhammad; Bagana, Batara Daniel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2162

Abstract

The banking industry is an important sector in national development that functions as a financial intermediary. Banks as intermediary institutions must have good performance by maintaining and improving bank soundness. Thus, banks can more easily gain and maintain the trust of their customers (agent of trust), which is a bank's fundamental principle. This study aims to examine and analyze the effect of the ratio of NIM, LDR, and NPL on Bank Profitability. The population used in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2021 with a final sample of 50. The sample method used in this study is multiple linear regression analysis using the IBM SPSS 22 program. The conclusion of this study is the simultaneous variable ratio NIM, LDR, and NPL have an influence on profitability. Meanwhile, partially the ratio of NIM and NPL has no effect on profitability, LDR has a positive effect on profitability.
Faktor - faktor yang mempengaruhi minat penggunaan e-filling oleh wajib pajak pribadi sebagai sarana pelaporan SPT masa secara online dan realtime Diah Pitaloka, Harlinda Mei; Bagana, Batara Daniel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.327 KB) | DOI: 10.32670/fairvalue.v5i2.2324

Abstract

This study aims to examine the interest in using e-Filling by using perceptions of convenience, perceived usefulness, perceptions of security and confidentiality, and also the readiness of information technology. The type of data used in this study uses quantitative data. This research was conducted on taxpayers who are in the West Semarang KPP Pratama area. The population in this study were taxpayers in West Semarang who actively used e-Filling, amounting to 1,237 people, while the sample in this study amounted to 100 respondents. The data analysis technique used multiple regression with SPSS tools. The results showed that Perception of Ease had a significant effect on Interest in Using e-Filling, Perception of Use had a significant effect on Interest in Using e-Filling, Perception of Security and Confidentiality had no significant effect on Interest in Using e-Filling, Perception of Information Technology Readiness had no significant effect on Interest in Use. e-Filling.
Keputusan Pendanaan,Kebijakan Deviden dan Agresivitas Pajak Alfiana Zunita; Batara Daniel Bagana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 1 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i1.650

Abstract

This study aims to analyze the effect of Funding Decisions, Dividend Policy and Tax Aggressiveness on Firm Value.Population in this study is the property and real estate sector companies listed on the IDX in 2015-2019. The sample companies obtained and meet the criteria are 9 companies and the data that can be processed is 45 annual report data. The data analysis used is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis testing using SPSS version 21.0 program. The results of the partial test (t test), Funding Decisions have a significant positive effect on Firm Value, Dividend Policy has a significant positive effect on Firm Value, while Tax Aggressiveness has no effect on Firm Value.
Faktor-Faktor Yang Mempengaruhi Minat Investasi Generasi Milenial di Kota Semarang Pangestu, Aditya; Batara Daniel Bagana
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.671

Abstract

Perkembangan teknologi memudahkan segala aktivitas masyarakat, salah satunya adalah berinvestasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi peningkatan minat investasi generasi millennial di kota Semarang. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah generasi millennial di kota Semarang, dengan teknik pengambilan sampel menggunakan purposive sampling. Data dalam penelitian ini adalah data primer dan teknik pengumpulan data menggunakan kuesioner. Hasil penelitian ini menunjukkan bahwa secara simultan fasilitas online trading, minim modal dan persepsi risiko mempengaruhi minat investasi secara bersama-sama. Secara parsial fasilitas online trading dan persepsi risiko berpengaruh positif signifikan terhadap minat investasi, sedangkan modal minimal tidak berpengaruh signifikan terhadap minat investasi.
Preferensi Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Sebagai Alat Pembayaran Digital (Studi Kasus: Konsumen Burjo Dan Warmindo Di Kota Semarang) Shasanti, Analia; Bagana, Batara Daniel
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4430

Abstract

Penelitian ini bertujuan untuk mengatahui pengaruh dari persepsi kemudahan penggunaan, persepsi kemanfaataan, persepsi risiko, dan gaya hidup terhdap behavioral intention to use QRIS pada Konsumen Burjo dan Warmindo di Kota Semarang. Penelitian ini menggunakan variabel perceived ease for use dan perceived usefulness dengan berdasarkan pada teori Technology Acceptance Model (TAM), variabel perceived risk berdasarkan pada Theory of Planned Behavior (TPB), dan variabel lifestyle berdasarkan pada Innovation Diffusion Theory (IDT). Populasi dalam penelitian ini adalah semua konsumen Burjo dan Warmindo di Kota Semarang. Sampel menggunakan teknik sampling incidental pada 5 Burjo dan 5 Warmindo di Kota Semarang yang menyediakan fasilitas pembayaran menggunakan QRIS. Kuesioner yang memenuhi syarat peneltian ini sejumlah 114 kuesioner yang telah diisi oleh konsumen Burjo dan Warmindo di Kota Semarang yang memilih membayar menggunakan QRIS. Penelitian ini diolah menggunakan SPSS 26 dengan metode linear berganda dengan hasil yang menunjukkan bahwa dari empat variabel hanya satu variabel bebas yang berpengaruh positif terhadap minat penggunaan QRIS yaitu lifestyle, sedangkan untuk variabel bebas lainnya seperti perceived ease to use, perceived usefulness, dan perceived risk tidak berpengaruh terhadap minat penggunaan QRIS.
Efektivitas Undang-undang Pajak Daerah dan Retribusi Daerah dalam Peningkatan Penerimaan Pajak Daerah Kabupaten / Kota di Wilayah Sumatra Maryono, Maryono; Bambang Sutedjo; Batara Daniel Bagana
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2336

Abstract

This study aims to analyze the effectiveness of Law Number 28 of 2009 concerning regional taxes and regional levies in increasing district/city tax revenues in Sumatra. The problem that occurs today is still a very low level of financial independence of districts/cities as measured by the contribution of local original income to regional income on average is below 25 percent. The population in this study includes districts and cities in Sumatra. The total number consists of 121 districts and 32 cities with observation years for two years from 2019 to 2020. The results showed that local tax revenues from all new types of local taxes consisted of rural and urban land and building taxes, duties on the acquisition of land and building rights, groundwater taxes, and swallow's nest taxes in regencies and cities in Sumatra on average in 2019 amounted to Rp. 28,573,177,419, - and in 2020 amounted to Rp. 27,649,013,349, - and its contribution to regional tax revenue was also quite large, namely in 2019 by 27 percent and in 2020 by 31 percent. The sizable contribution of regional tax revenue from the new type of regional tax contained in Law number 28 of 2009 concerning regional taxes and regional levies encourages increasing the financial capacity of districts/cities in Sumatra and increases the harmonization of government financial capacity vertically, namely the central government. , provincial government, and district/city government. Thus, it can be concluded that law number 28 of 2009 concerning regional taxes and regional levies is effective in increasing regional tax revenues in districts and cities in Sumatra, thereby increasing the financial capacity of districts and cities in Sumatra.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Mobile Banking alfinaeka; batara daniel bagana
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.656

Abstract

Research was conducted to analyze factors that affect interest in using Mobile Banking. Research conducted on the use of Wow Aps in central Java using the Technology Acceptance Model (TAM) theory developed by Fred Davis in 1989 which was later updated by Davis and Venkatesh in 1996. It was a theory that was often used by researchers regarding public confidence in new technology and acceptance of technology. Sampling method used convenience sampling method. The data collection technique used by researchers was questionnaire deployments aimed at users of the Wow Aps Mobile Banking application located in central Java as respondents. Relationships and/or influences between variables were described using multiple regression analysis methods. The results of the analysis of this study stated that the perceived usefullness, the Perceived Ease of Use, the Feature Availability has a significant effect on Behavioral Intention to Use .