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Journal : Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)

THE INFLUENCE OF RETURN ON EQUITY, DEBT EQUITY RATIO, CURRENT RATIO, FIRM SIZE, AND PRICE EARNING RATIO ON STOCK PRICES OF MANUFACTURING COMPANIES IN THE CEMENT SUB-SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2022) Vivi Demitria Olla; Sigit Mareta
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

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Abstract

The capital market in Indonesia currently shows progress for the Indonesian economy. The capital market plays a crucial role as a means for business financing or obtaining funds from investors. Cement companies often serve as major contributors to a country's economy. This research aims to examine the influence of Return On Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Firm Size, and Price Earning Ratio (PER) on the stock prices of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange during the period 2018-2022. The sample used consists of 6 companies. The research results provide evidence that Return On Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR) have an impact on stock prices. However, Firm Size and Price Earning Ratio (PER) do not affect stock prices. This research can enhance our understanding of the variables influencing stock prices.
DETERMINANTS OF TAXPAYER COMPLIANCE FACTORS IN BOTTLED DRINKING WATER COMPANIES Dantarini Mutiasari; Sigit Mareta
Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) Vol 4 No 1 (2023): Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK)
Publisher : Fakultas Bisnis dan Ilmu Sosial Universitas Dian Nusantara

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Abstract

This study aims to test whether the level of understanding of taxation, understanding of tax accounting, application of accounting and tax systems affects taxpayer compliance. This research is expected to contribute to increasing the level of compliance of taxpayers to the State. This research method uses a quantitative approach in associative form with the collection of questionnaire result data. The population in this study was determined by purposive sampling technique, where data obtained from the distribution of questionnaires. The data is used as primary data. The data analysis used was multiple linear regression with the help of SPSS 24 software. In this study obtained the results that understanding taxation, understanding tax accounting, application of accounting systems and taxes simultaneously to taxpayer compliance. Understanding taxation, understanding tax accounting has a significant effect on taxpayer compliance, while the application of accounting and tax systems does not have a significant effect on taxpayer compliance.