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All Journal Sosiohumaniora Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Riset Bisnis dan Investasi Syntax Idea Dinasti International Journal of Management Science eCo-Buss Jurnal Bisnis Mahasiswa JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Balance : Jurnal Akuntansi dan Manajemen Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Sosial dan Sains Journal of Artificial Intelligence and Digital Business Indonesia Auditing Research Journal Journal of Accounting Inaba International Journal of Humanities, Law, and Politics
Kasir Kasir
Universitas Indonesia Membangun
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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The influence of sales growth, fixed asset intensity, inventory intensity, and firm size on the cash effective tax rate Pebriani, Rapika; Kasir, Kasir
Indonesia Auditing Research Journal Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the influence of Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size on the Cash Effective Tax Rate in food and beverage subsector manufacturing companies listed on the IDX in 2015-2022. Descriptive analysis shows variations in Cash Effective Tax Rate, Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size among these companies. Partially, the analysis results show that Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size do not have a significant effect on the Cash Effective Tax Rate. However, a very weak relationship was found between each independent variable and the Cash Effective Tax Rate. Simultaneously, the four independent variables also do not have a significant effect on the Cash Effective Tax Rate, with a coefficient of determination value of 4.3%, indicating that 95.7% of the variation in the Cash Effective Tax Rate is influenced by other factors. Thus, this research concludes that Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size do not have a significant influence on the Cash Effective Tax Rate in food and beverage subsector manufacturing companies on the IDX during the 2015-2022 period, indicating that there are other factors that are more important. dominantly influences the Cash Effective Tax Rate.
Pengaruh Return on Asset, Current Ratio, dan Debt to Asset Ratio Terhadap Nilai Perusahaan (Kasus Pada Perusahaan Manufaktur Sektor Industri Produk Konsumsi yang Sudah terdaftar di Bursa Efek Indonesia Pada Periode 2019-2023) Rismaya, Ramdan; Kasir, Kasir
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art28

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Return on Asset (ROA), Current Ratio (CR), dan Debt to Asset Ratio (DAR) terhadap nilai perusahaan pada perusahaan manufaktur sektor industri produk konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Penelitian ini menggunakan metode eksplanatori dengan populasi berupa 465 laporan keuangan tahunan sektor terkait. Sampel dipilih menggunakan teknik non-probability sampling dengan pendekatan purposive sampling, menghasilkan 285 laporan keuangan tahunan sebagai data penelitian. Analisis data dilakukan menggunakan regresi data panel dengan tingkat signifikansi 5%, dibantu oleh aplikasi EViews versi 12. Hasil penelitian menunjukkan bahwa ROA dan CR memiliki pengaruh positif signifikan terhadap nilai perusahaan, sedangkan DAR berpengaruh negatif signifikan terhadap nilai perusahaan secara parsial. Secara simultan, ROA, CR, dan DAR terbukti berpengaruh signifikan terhadap nilai perusahaan berdasarkan uji model. Temuan ini memberikan wawasan penting terkait faktor-faktor keuangan yang memengaruhi nilai perusahaan di sektor manufaktur produk konsumsi.
PENGARUH RETURN ON EQUITY (ROE), CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM Sugandi, Samitha Serly; Kasir, Kasir
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8435

Abstract

This study aims to analyze the effect of Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) on the stock price of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) during the period 2016–2024. The research method used is quantitative with a descriptive and verification approach, as well as multiple linear regression analysis techniques. Secondary data were obtained from the company's annual report published on the official IDX website. The research sample consisted of 63 company observations that met the purposive sampling criteria. The results showed that ROE had a significant positive effect on stock prices, while CR and DER had a significant negative effect. The coefficient of determination (R²) of 56.3% indicates that the combination of the three independent variables can explain most of the variation in stock prices, while the rest is influenced by other factors outside this model. Keywords: Return On Equity (ROE), Current Ratio (CR), Debt to Equity Ratio(DER), Stock Prices.
PENGARUH EARNING PER SHARE, RETURN ON ASSETS DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN SUBSEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2024 Kornelia, Mieke; Kasir, Kasir
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8447

Abstract

This study aims to analyze the effect of Earnings Per Share (EPS), Return on Assets (ROA), and Current Ratio (CR) on the stock prices of companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2024. The research method used is a quantitative approach with an associative method, using secondary data in the form of published annual financial reports. The analysis was carried out using multiple linear regression tests to determine the partial and simultaneous effects of these variables on stock prices. The results of the study indicate that EPS has a positive and significant effect on stock prices, while ROA has a negative and significant effect. Meanwhile, CR does not have a significant effect on stock prices. However, simultaneously, the three variables have a significant effect on stock prices. This study provides implications that earnings per share performance and asset utilization efficiency are important to consider in assessing stock prices, while company liquidity has less direct influence. Keywords: Earning Per Share (EPS), Return On Assets (ROA), Current Ratio (CR), Stock Prices
Pengaruh Volatilitas penjualan, IO, DER dan CR Terhadap Harga Saham Sholihat, Indah Nur; Kasir, Kasir
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1761

Abstract

Penelitian telah dilakukan guna mengetahui seberapa jauh volatilitas penjualan, institutional ownership (IO), DER, serta CR memiliki pengaruh pada Harga Saham yang berada di perusahaan transportation and logistic subsector transportation, dimana termasuk dalam daftar perusahaan periode tahun 2015-2024 di BEI. Pendekatan dilakukan bersifat deskriptif dan verifikatif diambil guna melengkapi metode kuantitatif yang dipergunakan sebagai analisis kuantitatif. Dari pengujian dengan berbagai metode seperti Uji Koefisien Determinasi, Analisis regresi linier berganda, hingga menguji hipotesis baik pada masing-masing variabel maupun secara simultan, dipergunakan dalam melakukan analisis terhadap Hasil penelitian. 70 laporan keuangan perusahaan transportasi dipergunakan dalam bentuk sampel penelitian. Didapati dari uji-uji tersebut ada pengaruh dari IO dan DER terhadap Harga Saham jika dianalisis secara parsial, namun volatilitas penjualan dan CR tidak berdampak secara parsial pada Harga Saham. Sedang apabila diuji bersamaan dari Volatilitas penjualan, IO, DER, dan CR mampu pengaruh besar pada Harga Saham.
Driving Factors Of Intellectual Capital In A Literature Review Kasir, Kasir
Journal of Accounting Inaba Vol. 4 No. 1 (2025): Volume 4 Number 1, June 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i1.432

Abstract

This research is in the form of a literature review in the field of financial accounting which aims to determine what factors are influenced by intellectual capital and how the research results are. This research employs a qualitative method utilizing a literature approach via a literature review. Where the articles studied were 43 articles sourced from emerald.com, elseiver.com, springer.com, googleschoolar.com and other websites by filtering research titles and using the keyword "Intellectual Capital" from 2019 to 2023. The results of the study indicate that intellectual capital and its components have a positive and significant influence on financial and company performance/efficiency, in addition to company innovation, financial reporting, entrepreneurial interest and technology and a small part on other factors such as competitiveness, informal economy, cost audits, strategic alliances, management control systems, business strategies, corporate governance, knowledge generation equity capital costs and scientific papers. And for further studies the author suggests factors that influence intellectual capital which are equipped with country studies.
Pengaruh Kepemilikan Saham Publik, Debt to Asset Ratio, Firm Size, dan Net Profit Margin Terhadap Corporate Social Responsibility pada Perusahaan Sektor Pertambangan Yang terdaftar Di Bursa Efek Indonesia (BEI) Ulayya, Ulilla; Kasir, Kasir
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1024

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan saham publik, debt to asset ratio, firm size, dan net profit margin terhadap pengungkapan corporate social responsibility (CSR) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. CSR memiliki urgensi khusus, mengingat dampak dari aktivitas pertambangan terhadap sosial dan lingkungan sangat besar.  Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif, berdasarkan data laporan keuangan perusahaan selama periode 2019 hingga 2024. Melalui teknik purposive sampling, diperoleh enam perusahaan sebagai sampel penelitian. Hasil analisis regresi menunjukkan bahwa secara simultan, keempat variabel independen berpengaruh terhadap pengungkapan CSR. Namun secara parsial, hanya debt to asset ratio yang menunjukan pengaruh signifikan dengan koefisien -0,652, menandakan hubungan negatif antara tingkat utang dan pengungkapan CSR. Temuan ini menunjukan pentingnya struktur keuangan perusahaan dalam mendorong akuntabilitas sosial di sektor industri yang memiliki tingkat risiko tinggi.   This study investigates the influence of public share ownership, debt to asset ratio, firm size, and net profit margin on corporate social responsibility (CSR) disclosure among mining companies listed on the Indonesia Stock Exchange. A quantitative approach was applied, using descriptive and verification methods, with financial data collected from the 2019 to 2024 reporting periods. A purposive sampling method resulted in a final sample of six companies. The analysis reveals that, overall, the examined variables jointly affect CSR disclosure. However, only the debt to asset ratio was found to have a distinct individual influence, while the others showed no notable impact. These findings underscore the role of financial structure—particularly leverage—in shaping a company’s commitment to CSR disclosure, suggesting that internal financial health may carry more weight than ownership composition, size, or profitability when it comes to transparency in sustainability practices.  
Corporate Governance Mechanisms and TaxAvoidance Behavior: The Role of Firm Profitability Kasir; Kosadi, Ferry; Arismutia, Salza Adzri; Eleanor, Edelweiss
International Journal of Humanities, Law, and Politics Vol. 3 No. 3 (2025): International Journal of Humanities, Law, and Politics
Publisher : Communication in Research and Publications (CRP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijhlp.v3i3.259

Abstract

This study aims to analyze the effect of corporate governance on tax avoidance and profitability as a mediating variable in property and real estate. The results show that institutional ownership and the composition of the independent board of commissioners affect profitability and simultaneously institutional ownership and the composition of the independent board of commissioners and profitability affect tax avoidance. Institutional ownership affects profitability and profitability affects tax avoidance. However, the composition of the independent board of commissioners does not affect profitability and neither institutional ownership nor the composition of the independent board of commissioners has an effect on tax avoidance. Profitability can mediate institutional ownership on tax avoidance. Independent board composition on tax avoidance cannot be mediated by profitability. The mediating variable of profitability on corporate governance and tax avoidance with the research location in the property and real estate sector is the originality of this research. The practical implications of this research illustrate in the property and real estate sector, that increasing the level of profit will be influenced by corporate governance which has an impact on the level of tax avoidance. As well as a reference for the tax authorities to make policies.
Pengaruh Debt To Equity Ratio, Current Ratio, Struktur Aset dan Firm Size Terhadap Return On Asset (Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2024) Rahmawati, Tantika; Kasir, Kasir
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2190

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Current Ratio (CR), Struktur Aset, dan Ukuran Perusahaan (Firm Size) terhadap Return On Asset (ROA) pada perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016–2024. Isu global mengenai krisis energi menyebabkan permintaan batubara meningkat, sehingga sektor ini menjadi menarik untuk dianalisis dari segi profitabilitas perusahaan. Profitabilitas diukur menggunakan ROA sebagai indikator utama dalam menilai kinerja keuangan perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh melalui website resmi BEI dan situs perusahaan sampel. Metode analisis yang digunakan mencakup analisis statistik deskriptif dan verifikatif, seperti uji normalitas, multikolinieritas, heteroskedastisitas, autokorelasi, serta pengujian hipotesis dengan uji t (parsial) dan uji F (simultan). Hasil yang diharapkan dari penelitian ini adalah mengetahui sejauh mana variabel-variabel independen memengaruhi ROA, baik secara parsial maupun simultan, serta menjelaskan perbedaan hasil empiris dari penelitian-penelitian sebelumnya.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Bojongloa Kaler Arto, Geovanca; Kasir, Kasir
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2230

Abstract

The research objective is to provide a deep understanding of the set of factors that hold influence on tax compliance, so that either the government or stakeholders can take strategic steps to increase tax revenue. The quantitative method of research applied descriptive and verification approaches. Primary data is obtained directly from the sample under study through the distribution of questionnaires which are then analyzed using statistical test tools. While secondary data is obtained through documents and literature relevant to this research. Sampling was carried out through the application of purposive sampling techniques with the Slovin formula. The population in the study was 13,779 land and building taxpayers whose objects were located in Bojongloa Kaler District. With this population and a margin of error of 10%, the number of samples obtained in this study was 100 respondents in Bojongloa Kaler District. Based on the research results, it is concluded that there is a strong positive influence between taxation knowledge (X1) and taxpayer awareness (X2) on taxpayer compliance (Y) with a significance level of 0.000 (p < 0.005) and t count 4.482 > t table 1.984 for X1, and 0.000 (p < 0.005) with t count 3.783 > t table 1.984 for X2. However, there is no strong influence between the quality of fiscal services (X3) on taxpayer compliance (Y) with a significance level of 0.547 (p> 0.005) and t count 0.605 < t table 1.984. So it can be concluded that taxation knowledge and taxpayer awareness hold a strong influence on taxpayer compliance, while the quality of tax authorities' services does not hold a strong influence on taxpayer compliance.  
Co-Authors Amanda, Sisi Resti Arief Ilhan Firmansyah Arto, Geovanca Asdelina Vellia Deni Hamdani Devyanthi Syarif Eleanor, Edelweiss Fadhila, Diana Nor Fathurahman, Aditya Ferry Kosadi Haryadi Haryadi Ika Handayani Kartika Kartika Kornelia, Mieke Mustari, Ghinda Panggabean, Imelda Kristiani Pebriani, Rapika Rahayu, Ridha Rahmawati, Tantika Rismaya, Ramdan Salza Adzri Arismutia Saputri, Chintia Dewi Sholihat, Indah Nur Sofiyanti, Femi Sugandi, Samitha Serly Theresa Jabina Ulayya, Ulilla Vellia, Asdelina