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All Journal AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Strategic: Journal of Management Sciences
Muthia Harnida
Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022) Muhammad Hidayatullah; Muthia Harnida; Siti Mardah
AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Vol 9, No 2 (2023): Edisi Oktober
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/alsh.v9i2.12647

Abstract

Indonesia is one of the largest countries in the world. The main source of state income comes from taxes. Therefore, the aim of this research is to find out how much influence of profitability, liquidity and leverage have on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The design of this research is a quantitative research. The research population used is all mining sector companies listed on the Indonesia Stock Exchange in 2020-2022 and the research sample was taken using purposive sampling, namely taking samples from the population based on certain criteria and the number were 11 companies in 2020-2022.This research uses descriptive statistical analysis, namely looking for the influence or relationship among variables. The measuring tool used in this research is SPSS 29 IBM Version. In this research, multiple linear analysis is used. The analytical methods used in this research are descriptive statistics, classical hypothesis testing, regression linear and hypothesis testing.From the research carried out, it was concluded that the profitability ratio is 0.008 <0.05, which means it has a significant influence. For the liquidity ratio, the value is 0.898 > 0.05, meaning that variable X2 has no effect on variable Y (Tax Aggressiveness). And the leverage ratio has a significance value of 0.169 > 0.05, which means it has no effect on tax aggressiveness. The results of the simultaneous test show that the three independent variables (X1, X2 and X3) have a joint influence on the dependent variable (Y). So the conclusion is that H1 is accepted, H2 and H3 are rejected and H4 is accepted.
Pengaruh Rasio Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Otomotif Di BEI Tahun 2018-2021 Siti Mardah; Muthia Harnida; Putri Indah lestari
Strategic: Journal of Management Sciences Vol. 3 No. 3 (2023): Strategic Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v3i3.184

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas,solvabilitas dan profitabilitas terhadap harga saham perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2018-2021.Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan perusahaan sektor pertambangan.Jenis penelitian ini menggunakan metode kuantitatif deskriptif.Data diolah dengan menggunakan SPSS 29 Versi IBM.Dari penelitian yang dilakukan diperoleh hasil bahwa variabel likuiditas tidak berpengaruh positif dan signifikan terhadap harga saham. Variabel solvabilitas berpengaruh positif dan tidak signifikan terhadap harga saham.profitabilitas yang diukur menggunakan NPM berpengaruh positif dan tidak signifikan terhadap harga saham.Dari penelitian yang dilakukan dapat disimpulkan bahwa secaraa parsial variabel likuiditas berpengaruh negatif dan tidak signifikan terhadap harga saham.Untuk variabel solvabilitas mempunyai pengaruh yang positif dan tidak signifikan terhadap harga saham.Sedangkan untuk variabel profitabilitas mempunyai pengaruh positif dan tidak signifikan terhadap harga saham.Sedangkan dari uji simultan variabel X1,X2 dan X3 secara bersama-sama mempunyai pengaruh yang positif dan signifikan terhadap harga saham.
Co-Authors Muhammad Hidayatullah Putri Indah lestari Siti Mardah