Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal International Journal of Application on Economics and Business
Hendro Lukman
Faculty of Economics & Business, Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Environmental Performance, Corporate Social Responsibility, Earnings Per Share, and Return on Assets on Stock Returns on Manufacturing Companies Jeremy Harimauwan; Hendro Lukman
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.61-69

Abstract

Every financial information disclosed by a company in the financial statements or annual reports will determine the response of investors in conducting stock investment activities. Public companies tend to require additional funds from external parties such as investors in order to finance their operations. To attract the attention of investors, a company must produce financial performance such as the level of company profitability which can provide significant benefits to investors. In addition, the environmental activities disclosed by the company can also provide input to investors if they want to invest in the company. This study aims to determine how Environmental Performance, Corporate Social Responsibility, Earning Per Share, and Return on Assets have an impact on the level of Stock Return of manufacturing companies listed on the BEI. The results obtained in this study show that the Environmental Performance variable has no effect on Stock Return, Corporate Social Responsibility has a negative effect on Stock Return, and Earning Per Share and Return on Assets have a positive effect on Stock Return. The implication of this research is that investors pay attention to business sustainability, the company must present an Environmental Performance that is more attractive to investors.
Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filing Hendro Lukman; Fanny Andriani Setiawan; Juni Simina
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.133-140

Abstract

Tax Return for Individual Taxpayers in Indonesia using e-filing has started since the 2015 tax year which was reported in 2016. The increase in using e-filing showed an increase. However, the increase in Tax Return Reporting for Individual Taxpayers has not shown their compliance in carrying out their obligations, it is seen that reporting is still low compared to those registered, around 56%. This study analyzes the influence of Taxpayer Behavior and Ethics on Taxpayer Compliance. This study is a quantitative study with primary data that obtained through questionnaires, and those were analyzed using the multiple regression method which was processed using PLS Software Version 3. The research subjects were Individual Taxpayers who were registered at the Tax Office in Jakarta and surrounding areas, and had used efiling. The collection of samples during March 2022, collected 55 data from respondents who meet the requirements. The result showed that Taxpayer Ethics had an effect on taxpayer compliance, but Taxpayer Behavior showed the opposite result. The factor with the lowest coefficient of Taxpayer behavior is the perceived lack of tax benefits. Thus, the implications of this study are the Directorate General of Taxes, in this case Section Counseling, Services, and Public Relations (P2Humas) may create counseling programs that explain and provide concrete examples of the benefits of paying taxes, not just only persuading taxpayers to report.
The Role of Managerial Ownership of The Factors That Affect Firm Value in Banking Companies in Indonesia Sheila Gracia; Hendro Lukman
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.733-742

Abstract

Objective of this research to prove the effect of intellectual capital, capital structure, and firm growth on firm value. In addition, to see the role of ownership of managerial in moderating the effect of these variables. This is a quantitative research of data obtained from the Indonesia Stock Exchange (IDX). This study’s population are banking companies listed on the IDX during 2016-2020. The technique of sampling used in this study is purposive sampling which resulted 76 observation data during the 2016-2020 period. The data that has been collected will be analyzed using multiple linear regression analysis. The program used in analyzing the data is Statistical Package for the Social Sciences (SPSS) ver. 26. The results obtained in this study are intellectual capital, capital structure, and firm growth simultaneously have an effect on firm value. Partially, intellectual capital and capital structure have no significant effect on firm value, while firm growth has a significant effect on firm value. In addition, managerial ownership is not able to moderate the effect of intellectual capital, capital structure, and firm growth on firm value. The implication of this study is that managerial ownership needs to be considered in terms of achieving common goals in ordering to increase firm value.
Co-Authors Fanny Andriani Setiawan Jeremy Harimauwan Juni Simina Sheila Gracia