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All Journal Perwira Journal of Economics and Business (PJEB) Jurnal Ekonomi, Manajemen, Akuntansi
Maria Entina Puspita
Sekolah Tinggi Ilmu Ekonomi “AMA” Salatiga
Economics, Econometrics & Finance Social Sciences

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PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS TERHADAP PRICE EARNING RATIO Syarifatul Ula; Tri Widodo; Joko Pramono; Maria Entina Puspita
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.299

Abstract

The aim of this research is to determine the effect of liquidity, solvency, profitability and activity on price earning ratios in food and beverage companies, either partially or simultaneously. The data used is secondary data published by the Indonesian Stock Exchange in 2022. The research type is explanatory research with multiple linear regression data analysis, t test, F test and coefficient of determination. Based on the partial test the results showed that the Liquidity, Solvency and Activity variable had no significant effect on the price earnings ratio. Profitability variable has a significant effect on the price earnings ratio. In the results of the simultaneous test, there is a significant influence of the variables liquidity, solvency, profitability and activity simultaneously on the price earning ratio of food and beverage companies on the Indonesia Stock Exchange. The coefficient of determination results obtained were 15.5%, these four variables influenced the price earning ratio, while 84.5% were influenced by other variables not examined in this research such as cash ratio, debt ratio, gross profit margin, total assets and turnover ratio. As an investor, you can optimize current assets, apart from that, investors can also increase the company's capital and profits. For further research, it is recommended to use companies from other sectors to obtain variations in research results.
Pengaruh Komitmen Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Sebagai Variabel Pemoderasi: Studi Empirik Wajib Pajak Orang Pribadi di Kabupaten Kudus Pandi Afandi; Maria Entina Puspita; Erna Sudarmawanti; Aulia Martha Reza
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.3033

Abstract

Penelitian bertujuan untuk menganalisis pengaruh komitmen terhadap kepatuhan wajib pajak dengan kesadaran wajib pajak sebagai variabel pemoderasi dengan jumlah sampel 100 responden wajib pajak orang pribadi yang menyampaikan SPT Tahunan di KPP Pratama Kudus. Hasil penelitian menunjukkan bahwa komitmen wajib pajak dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak, baik secara parsial maupun secara simultan dengan koefisien determinasi 42,1 persen. Variabel kesadaran wajib pajak tidak berhasil memoderasi pengaruh komitmen wajib pajak terhadap kepatuhan wajib pajak, hal ini terjadi karena wajib pajak memahami bahwa pajak merupakan janji sukarela yang menjadi kewajibannya sesuai dengan ketentuan dan aturan yang berlaku dengan konsisten menyampaikan SPT tepat waktu. Sosialiasi dan peningkatan kesadaran pajak perlu dilakukan secara konsisten agar wajib pajak semakin menyadari akan kewajibannya dengan lebih mempermudah akses pelayanan pajak melalui berbagai media seperti e-filing dan berbagai fasilitas digitalisasi perpajakan sehingga capaian penerimaan pajak ke Kas Negara khususnya melalui KPP Pratama Kudus semakin meningkat.
Co-Authors Aulia Martha Reza Erna Sudarmawanti Joko Pramono Pandi Afandi Syarifatul Ula Tri Widodo