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All Journal Journal of Business, Accounting and Finance
Sophia Annisa
Universitas Sebelas April
Economics, Econometrics & Finance

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The Effect of Profitability on Stock Prices in Manufacturing Companies Food and Beverages Listed on the Indonesia Stock Exchange (2015-2019 Period) Rosna Nurjanah; Tita Kartika; Sophia Annisa
Journal of Business, Accounting and Finance Vol. 1 No. 1 (2019): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

The stock price can be regarded as an indicator of the success of the company's management. Success in obtaining profits will provide satisfaction for rational investors. A fairly high stock price will provide benefits, namely in the form of capital gains and a better image for the company, making it easier for management to obtain funds from outside the company. Therefore, every company that issues shares must pay attention to its share price. Stock prices that are too low (underprice) often mean that the company's performance is not good. However, if the stock price is too high (overprice) it can reduce the interest of investors to invest. This study was conducted to determine whether there is a significant effect of the Return On Assets (ROA) variable on stock prices in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population that is the object of this research is manufacturing companies in the food and beverage sector on the Indonesia Stock Exchange for the 2015-2019 period, which were taken by purposive sampling and based on the specified criteria, the number of samples was 7 companies that met the criteria. Based on the results of hypothesis testing obtained t table 1.690. Then 1.842 > 1.690 and 0.003 > 0.05 which indicates that Ha is accepted (H0 is rejected). Thus it can be interpreted that the profitability variable (X) has an effect on the stock price variable (Y).
The Effect Of A Modern Tax Administration System Based On E-Samsat On Motor Vehicle Tax Compliance At The Samsat Office, Sumedang Elis Nurhayati; Ayi Yuniawati; Sophia Annisa
Journal of Business, Accounting and Finance Vol. 2 No. 1 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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This study aims to determine whether there is an influence of the e-samsat-based modern taxation system on Motor Vehicles taxpayer compliance at the SAMSAT Sumedang office and how much influence the administration system has on taxpayer compliance. This research is a quantitative study, the sample in this study were 100 taxpayers registered at the SAMSAT Sumedang Office. Collection techniques using a questionnaire that has been tested for validity and reliability. The data analysis technique used to answer hypotheses is simple linear regression. The results of the data analysis are seen from the results of the coefficient of determination test, to find out the amount of contribution provided by the modern tax administration system based on e-Samsat to motor vehicle taxpayer compliance by 60.5%.
The Effect of Taxpayer Awareness and Awareness on Taxpayer Compliance Paying Land and Building Taxes in Rancakalong District, Sumedang Regency Ervina Puji Lestari; Gunawan Wibisana; Sophia Annisa
Journal of Business, Accounting and Finance Vol. 2 No. 2 (2020): Journal of Bussines Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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The core of the problem in this research is about compliance with paying Land and Building Tax (PBB) in Rancakalong sub-district, Sumedang Regency. This study aims to determine the income of taxpayers, taxpayer awareness, taxpayer compliance, the magnitude of the effect of taxpayer income on tax compliance, the magnitude of the effect of taxpayer awareness on tax compliance, and the magnitude of the effect of income and taxpayer awareness together on tax compliance. compliance with paying PBB in Rancakalong District, Sumedang Regency. This research method uses quantitative methods with a survey approach. The sampling technique used simple random sampling method. The population of this research is individual taxpayers who are registered in Rancakalong District. The sample used in this study were 100 respondents. The data in this study were obtained primary (questionnaire). The analysis technique used is multiple regression analysis, correlation coefficient test, coefficient of determination, and hypothesis testing. Data processing using SPSS for windows 25 program. The results of this study indicate that income and awareness of taxpayers have a significant effect on compliance with paying PBB in Rancakalong District, Sumedang Regency.
Co-Authors Ayi Yuniawati Elis Nurhayati Ervina Puji Lestari Gunawan Wibisana Rosna Nurjanah Tita Kartika