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All Journal Accounting Global Journal Jurnal Riset Akuntansi dan Bisnis Indonesia
Slamet Herutono
Politeknik YKPN Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PROFITABILITAS, HARGA SAHAM DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Wisnu Haryo Pramudya; Slamet Herutono; Ani Sri Murwani Kumala Kapti
Accounting Global Journal Vol 6, No 2 (2022): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v6i2.7786

Abstract

This study aims to test whether profitability has an effect on stock prices and test whether firm size has an effect on profitability on stock prices. This study uses the independent variable profitability with ROA as a proxy, the dependent variable is stock price and firm size as moderating variables. In this study, the hypothesis proposed is to prove the significance of the effect of profitability on stock prices, and firm size has an effect on the effect of profitability on stock prices. Moderated Regression Analysis is an analytical tool used to analyze the proposed hypothesis, because basically MRA is designed to determine the relationship between two variables that are influenced by the moderator variable, this is a regression equation where there is an interaction between the multiplication of two or more independent variables. The population used is all contractor and real estate companies listed on the IDX for the 2018-2020 period. The method used to take the sample is purposive sampling. The results of this study prove that all hypotheses built can be accepted.
PERENCANAAN PAJAK, KOMITE AUDIT, NILAI PERUSAHAAN DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Wisnu Haryo Pramudya; Slamet Herutono
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 4 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i4.606

Abstract

This study aims to test whether tax planning affects firm value (H1), examine whether the audit committee affects firm value (H2), examine whether firm size affects firm value (H3), examine whether firm size moderates the effect of tax planning on firm value (H4), and examines whether firm size moderates the effect of the audit committee on firm value (H5). This study takes financial statement data from contractor and real estate companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The analysis used to test the hypothesis uses Moderated Regression Analysis (MRA) with the least squares method. The results of the analysis can be concluded that this study can accept and prove all the proposed hypotheses.
Co-Authors Ani Sri Murwani Kumala Kapti Wisnu Haryo Pramudya