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Analisis Pengaruh Faktor Fundamental dan Economic Value Added (EVA) Terhadap Return Saham (Studi Pada Saham Perusahaan Yang Tercatat Aktif Dalam LQ45 di BEI Periode 2013-2017) Ekky Gilang Pamungkas; Solehudin Solehudin; Nunung Nurhasanah
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.3007

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor fundamental dan nilai tambah ekonomi terhadap return saham. Data ini dikumpulkan dari ICMD dan laporan keuangan tahunan emiten periode 2003 – 2007. Jumlah populasi dalam penelitian ini adalah 45 perusahaan dan jumlah sampel adalah 17 komoditas dengan tahapan purposive sampling. Hasil penelitian menunjukkan bahwa terjadi peningkatan return saham pada perusahaan yang diteliti dengan asumsi variabel return on asset, harga saham, quick assets to inventory, debt to equity ratio, net profit margin, earning per share dan economic value added tidak mengalami perubahan. Variabel ROA dan QAI tidak berpengaruh positif signifikan terhadap return saham pada perusahaan yang terdaftar di LQ 45, sedangkan variabel PER, NPM, EPS dan EVA berpengaruh positif signifikan terhadap return saham sedangkan variabel DER berpengaruh negatif signifikan terhadap return saham pada perusahaan yang terdaftar di LQ 45 BEI.
Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan Dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kabupaten Karawang Tahun 2019-2023 Ekky Gilang Pamungkas; Nunung Nurhasanah; Solehudin Solehudin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11238

Abstract

This research was conducted to examine the effect of hotel tax, restaurant tax, entertainment tax, and street lighting tax on Karawang Regency's original regional income in 2019 – 2023. The issues discussed are (1) How do hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes work? and local revenue at the Regional Revenue Agency (BAPENDA) of Karawang Regency for the period 2019 – 2023, (2) Does hotel tax have a partial effect on local revenue of Karawang Regency in 2019 – 2023, (3) Does restaurant tax have a partial effect on real income Karawang Regency area in 2019 – 2023, (4) Does the entertainment tax have a partial effect on the original local income of Karawang Regency in 2019 – 2023, (5) Does the street lighting tax have a partial effect on the original local income of Karawang Regency in 2019 – 2023 and ( 6) Do hotel taxes, restaurant taxes, entertainment taxes and street lighting taxes have a simultaneous effect on Karawang Regency's original regional income for 2019 – 2023. The data used in the research was obtained from the 2019 – 2023 Budget Realization Performance Report (LRA). The data analysis technique used is multiple linear regression, with a sample of 60 and the sampling method used in this research is purposive sampling. The results of this research show that hotel tax, restaurant tax, entertainment tax, street lighting tax and local revenue at the Karawang Regency Regional Revenue Agency (BAPENDA) for the 2019 – 2023 period are in the poor category. This is because socio-economic conditions are experiencing pressure due to the Covid-19 pandemic resulting in regional income decreasing very significantly. The partial effect results show that Hotel Tax has a significant effect on Karawang Regency's original regional income in 2019-2023, Restaurant Tax has no effect on Karawang Regency's original regional income in 2019-2023, Entertainment Tax has a significant effect on Karawang Regency's original regional income in 2019-2023 and Street Lighting Tax does not have a significant effect on Karawang Regency's original regional income in 2019-2023. Meanwhile, simultaneously it shows that there is an influence of hotel tax, restaurant tax, entertainment tax and street lighting tax on the Karawang district's original regional income.