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All Journal Journal of Management and Business Review Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Eny Purwaningsih
Esa Unggul University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Net Profit Margin dan Return On Equity terhadap Harga Saham dengan Earnings Per Share sebagai Variabel Moderasi Eny Purwaningsih; Yehezkiel Setiawan Widjanarko
Journal of Management and Business Review Vol 19, No 2 (2022)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v19i2.312

Abstract

LQ45 is a combined list of the most frequently traded stocks with the largest market capitalization on the Indonesia Stock Exchange. This research was performed to test the influence of Net Profit Margin and Return On Equity on Stock Price with Earnings Per Share as Moderating Variable. Data used in the research is secondary data from Indonesia Stock Exchange. The sample is 22 companies of 61 companies listed in the LQ45 index as a population. The method to test the hypothesis is multiple regression analysis using Moderated Regression Analysis (MRA). The results are that Net Profit Margin does not affect the stock price, Return On Equity does not affect the stock price, Earnings Per Share does not moderate the effect of Net Profit Margin on stock price, and Earnings Per Share moderates or strengthens the effect of Return On Equity on the stock price
THE INFLUENCE OF PROFITABILITY, COMPANY SIZE, AND LEVERAGES ON TAX AVOIDANCE Anggita Widia Paraswati; Eny Purwaningsih
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i1.2066

Abstract

The research aims to empirically test the influence of profitability, company size, and leverage on tax avoidance. The independent variables are profitability with the Net Profit Margin, firm size with the natural logarithm of total assets, leverage with debt to equity ratio and the dependent variable uses tax avoidance with the Effective Tax Rate minus the Cash Effective Tax Rate. The samples tested in the research were the substance of the property and real estate subsector listed on the IDX for the 2019 to 2021 period. There are financial reports for 17 entities, with 51 data assessed as meeting the criteria. The research method uses descriptive statistical tests, which then perform classical tests of hypotheses, including normality, heteroskedasticity, multicollinearity, and autocorrelation. In addition, the hypothesis regarding the influence of the independent variable on the dependent variable is tested. This test uses F-test statistics (simultaneous), T-test (partial), and coefficient of determination, which are then continued in the study using multiple regression analysis. Based on the subtest results, it was found that profitability and debt have significantly favorable effects on tax avoidance and that firm size has no effect on tax avoidance.
Co-Authors Anggita Widia Paraswati Yehezkiel Setiawan Widjanarko