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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) 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 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 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 Pengetahuan Perpajakan, Tarif Pajak, dan Sanksi Pajak Terhadap Kepatuhan WPOP (Studi Kasus Pada KPP Tegallega Tahun 2019-2023) Jabina, Theresa; Kasir, Kasir
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2382

Abstract

Dalam perekonomian negara, pajak memiliki peranan sangat penting yang mengakibatkan kepatuhan Wajib Pajak menjadi peran yang penting. Tujuan utama dari studi ini yaitu untuk mengetahui pengaruh faktor utama kepatuhan WPOP pada KPP Tegallega. Faktor-faktor tersebut diantara lain yaitu pengetahuan perpajakan, tarif pajak dan sanksi pajak. Metode kuantitatif dan sumber data primer dengan metode angket (kuesioner) diterapkan dalam studi ini. Untuk penentuan sampel responden  merupakan wajib pajak yang terdaftar pada KPP Tegallega, dari 114.053 WPOP terdaftar, sejumlah 100 responden diberikan kuesioner yang ditentukan melalui teknik nonprobability sampling dengan purposive sampling. Metode analisis deskriptif dengan uji validitas dan uji reliabilitas. Diterapkan juga uji normalitas, uji heteroskedastisitas dan uji autokorelasi serta uji analisis linier berganda, Uji t dan Uji F. Analisis data dengan aplikasi IBM SPSS Statistic versi 30.0. Hasil dari analisis data menunjukkan bahwa pengetahuan perpajakan, tarif pajak dan sanksi pajak berdampak positif dan signifikan pada kepatuhan WPOP pada KPP Pratama Tegallega. Melalui studi ini dapat memberikan gambaran faktor utama penentu kepatuhan WPOP, khususnya di KPP Tegallega.
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 Price to Book Value, ROA, CR dan DER Terhadap Harga Saham Haryadi, Haryadi; Kasir, Kasir
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2944

Abstract

Temuan dalam penelitian ini dilakukan guna mendapatkan dampak antara variabel independen seperti pbv, roa, cr dan der akan harga saham. Terutama bagaimana harga saham per lembar saham dibagi dengan book value, laba bersih dibagi dengan semua asset, aset lancar dibagi dengan utang lancar dan total utang dibagi total modal serta harga saham pada maskapai kendaraan tercantum di bursa efek Indonesia, individual atau kolektif ada hubungannya. Metode analisis yang dipergunakan dengan kuantitatif, deskriptif serta verifikatif, dengan jumlah lbersamaaporan keuangan yang dipergunakan berjumlah 48 perusahaan transportasi dari tahun 2017 hingga 2024. Temuan pada studi ini mengungkapkan bahwa secara individual, setiap variabel independen secara signifikan memberi dampak terhadap harga saham. Begitupula, dampak yang dihasilkan secara kolektif, variabel-variabel independen ini menunjukkan efek gabungan yang signifikan, hingga sebesar 59,1% tingkat hubungan yang dinilai sedang
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.
Co-Authors Arief Ilhan Firmansyah Arto, Geovanca Asdelina Vellia Deni Hamdani Devyanthi Syarif Eleanor, Edelweiss Fathurahman, Aditya Ferry Kosadi Haryadi - Ika Handayani Jabina, Theresa Kartika Kartika Kornelia, Mieke Mustari, Ghinda Panggabean, Imelda Kristiani Pebriani, Rapika Rahmawati, Tantika Rismaya, Ramdan Salza Adzri Arismutia Saputri, Chintia Dewi Sholihat, Indah Nur Sofiyanti, Femi Sugandi, Samitha Serly Ulayya, Ulilla Vellia, Asdelina