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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN International Journal of Economics, Accounting, and Management
Jullie J. Sondakh
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PELAKSANAAN PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH OLEH ANGGOTA TIM YUNIOR PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI SULAWESI UTARA Budiman, Rizal Y.; Sondakh, Jullie J.; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 10, No 1 (2015)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.10.1.7363.2015

Abstract

This study used a qualitative ethnographic method aimed to analyze the condition of the local government's financial statements examination by the examiner to the role of the Youth Team  Member Audit Board and the things behind the condition. Data collected by means of interviews and observations at the time of examination of LKPD Talaud Islands and South Minahasa District for Fiscal Year 2013. The results showed that in the field of education and training of qualified inspectors have determined. In the examination of the planning process is not all examiners were involved in the preparation of the examination program while in the process of implementation of the inspection there are weaknesses such as inspection measures that can not be solved completely, different abilities to each examiner, and the preparation of paper checks that have not been fully resolved in the field . Furthermore, in the reporting process examiner had stints exceeding portion Youth Team Member.
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN TAHUN 2018-2021: Bahasa Indonesia Desy N. Liando; Jullie J. Sondakh; Syermi S. E Mintalangi
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.49434

Abstract

Tujuan dengan dilakukannya penelitian ini yaitu untuk mendapatkan bukti empiris mengenai pengaruh protabilitas, leverage, dan intensitas aset tetap terhadap penghindaran pajak pada perusahaan subsektor makanan dan minuman tahun 2018-2021. Penelitian ini menggunakan 84 sampel perusahaan subsektor makanan dan minuman yang dipilih berdasarkan purposive sampling. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan yang diperoleh dari situs resmi BEI www.idx.co.id. Data diolah menggunakan analisis regresi linear berganda dengan program SPSS 25. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif terhadap penghindaran pajak, sedangkan leverage dan intensitas aset tetap tidak memiliki pengaruh terhadap penghindaran pajak. Kata kunci: Profitabilitas, leverage, intensitas aset tetap, penghindaran pajak.
The Influence of Price Earning Ratio (PER), Earning Per Share (EPS), Debt To Equity Ratio (DER) and Cash Dividend Policy on Stock Prices of Companies Listed on the IDX(Study on Consumer Goods Sector Companies for the Period 2019-2022) Novita Yura; Jullie J. Sondakh; Claudia W. M. Korompis
International Journal of Economics, Accounting and Management Vol. 1 No. 6 (2025): IJEAM - March 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i6.1171

Abstract

This study aims to analyze the impact of Price Earning Ratio (PER), Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Cash Dividend Policy on the stock prices of companies listed on the Indonesia Stock Exchange (IDX), focusing on the Consumer Goods sector for the 2019-2022 period. This research adopts a quantitative approach utilizing secondary data. The sampling technique used is purposive sampling, a non-probability sampling method, which resulted in 23 selected companies from a total of 119. The data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 26. The findings indicate that PER, EPS, and cash dividends significantly influence stock prices, suggesting that strong financial performance and consistent dividend distribution enhance investor confidence. Conversely, DER does not show a significant effect, implying that the company's capital structure does not directly impact stock price fluctuations in the Consumer Goods sector. These findings provide valuable insights for investors and financial managers in making informed investment decisions.
Co-Authors Claudia W. M. Korompis Desy N. Liando Novita Yura Rizal Y. Budiman Syermi S. E Mintalangi Winston Pontoh