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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Scientium Management Review
Heriston Sianturi
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Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH ARUS KAS OPERASI, LABA BERSIH, UKURAN PERUSAHAAN DAN PRICE BOOK VALUE TERHADAP HARGA SAHAM Heriston Sianturi; Anji Angger Bimo Setyo Wibowo
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.761 KB) | DOI: 10.54964/liabilitas.v7i1.185

Abstract

  This research was a puspose to provide empirical eviden about operating cash flow, net income, SIZE firm and stock market value that effect to the stock price. The ratio in this research were AKO, Earning After Tax (EAT), SIZE (Ln Tottal Asset), and Price to Book Value (PBV) as independent variables and stock price as dependent variable. The samples of this research are LQ45 Index company that being active are traded and listed in BEI 2016-2019. Moreover, it is chosen by purposive sampling whereas it is based on some criteria. The statistic method used to test on the research hypothesis is multiple liniear regression. The result show that AKO, Earning After Tax (EAT), SIZE (Ln Tottal Asset), and Price to Book Value (PBV) simultaneously are significant in prediction the stock price which will be traded. This research also indicate that AKO, Earning After Tax (EAT), and SIZE (Ln Tottal Asset) partial are significant in prediction the stock price which will be traded. Keywords : Operating Cash Flow, Net Income, SIZE Firm,  Price Book Value, and Stock Price.
PENGARUH KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Galih Chandra Kirana; Heriston Sianturi; Meifida Ilyas
Jurnal Liabilitas Vol 8 No 2 (2023): Volume 8 No.2, Agustus 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i2.262

Abstract

Tihis stuidy aiims to examinie tihe effeict of fuinding deciisions, diviidend poliicy, firm size, and profitability on the value of company. The population of the reseiarch iis 6i5 property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the period 2018-2020. The sampling technique used was the purposive sampling method. Based on this method a sample size of 57 wais obtaiined, and aifter thie outilier wias isisued, the samiple siize became 40. The data analysis method used was multiple linear regression using SPSS software version 25. The result showed that firm size negatively affected the value of the company. While funding decisions, dividend policy, and profitability do not affect the value of company.
EVALUASI FAKTOR-FAKTOR TATA KELOLA DAN KOMPLEKSITAS KORPORASI TERHADAP AUDIT FEE Rizka Diah Rahmawati; Natrion; Heriston Sianturi; Tagor Darius Sidauruk
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.503

Abstract

The foundation of this research is aimed at examining the elements of corporate governance and the degree of organizational diversity in relation to audit fees among several companies in the agricultural and plantation sectors listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. This quantitative study utilizes annual financial statements from firms in these sectors as secondary data. The analysis is conducted to explore the relationship and interaction between independent and dependent variables using multiple linear regression techniques
PENGARUH PENGETAHUAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI DESA MANGUNJAYA Natrion; Heriston Sianturi; Sri Waluya; Veronica Dita
Scientium Management Review Vol. 4 No. 1 (2025): Scientium Management Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56282/smr.v4i1.599

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Mangunjaya. Penelitian ini menggunakan pendekatan kuantitatif, teknik pengumpula data menggunakan data primer melalui kuesioner yang diukur dengan skala ordinal. Pengambilan sampel menggunakan teknik random sampling dengan jumlah responden sebanyak 100 responden. Metode pengolahan data adalah uji validitas, uji reabilitas, uji asumsi klasik, uji regresi linerar berganda, dan uji goodness of fit. Hasil penelitian menunjukkan variabel pengetahuan berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan, sedangkan variabel sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan. Besarnya pengaruh variabel pengetahuan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak bumi dan bangunan sebesar 23,7%, sedangkan sisanya 67,3% dipengaruhi oleh variabel lain di luar model penelitian.
PENGARUH PEMAHAMAN PAJAK, TARIF PAJAK, LINGKUNGAN, DAN KESADARAN SUBJEK PAJAK TERHADAP KEPATUHAN SUBJEK PAJAK UMKM DI KECAMATAN PONDOK AREN Galih Chandra Kirana; Azys Prasstia; Heriston Sianturi; Meifida Ilyas
Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i1.422

Abstract

The purpose of this study is to determine the impact of tax understanding, tax rates, environment and taxpayer awareness on MSME taxpayer compliance. in a quantitative way. The data used are primary data obtained from a questionnaire and distribution of respondents to her MSME taxpayers in Pondok Allen District, and the sample is her 99 respondents. Based on the results obtained in analytical testing, it is concluded that taxpayer awareness and taxpayer awareness of taxes, tax rates and the environment simultaneously influence tax compliance. And each independent variable has a partial influence on the dependent variable.
Co-Authors Anji Angger Bimo Setyo Wibowo Azys Prasstia Galih Chandra Kirana Galih Chandra Kirana Meifida Ilyas Natrion Rizka Diah Rahmawati Sri Waluya Tagor Darius Sidauruk Veronica Dita