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All Journal JURNAL EDUCATION AND DEVELOPMENT Synergy and Society Service Journal Research of Accounting Journal Research of Management Litera : Jurnal Bahasa dan Sastra
Ni Made Ernila Junipisa
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal Research of Accounting

 1 
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR: Studi Empiris pada BURSA EFEK INDONESIA I Dewa Gede Andi Pratama; Ni Made Christin Dwitrayani; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.105

Abstract

The share price is the price of a share when the market is in progress or when the market is closed and can change at any time depending on the demand and supply of these shares. This study aims to determine the effect of financial ratios on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, either partially or simultaneously. This study uses financial ratios, namely Current Ratio, Debt to Equity Ratio, Return On Equity, and Earning Per Share which are used as Independent Variables and Stock Prices as the Dependent Variable. The population in this study are pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 14 pharmaceutical companies that met the criteria using a purposive sampling method. The data used in this study is secondary data in the form of pharmaceutical company financial reports for 2017-2021. The data collection technique used is documentation. The data analysis technique used is multiple linear regression. The results of the study show that Cuurent Ratio, Return On Equity, Earning Per Share have a positive effect on stock prices while the Debt To Equity Ratio has a negative effect on stock prices.
MINAT MAHASISWA AKUNTANSI FAKULTAS BISNIS UNIVERSITAS TRIATMA MULYA BERKARIR DI BIDANG PERPAJAKAN DI TINJAU DARI PERSEPSI, MOTIVASI, DAN PENGETAHUAN PERPAJAKAN Putu Oka Linda Pradnya Wati; I Gusti Agung Krisna Lestari; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.108

Abstract

The purpose of this study is to determine the impact of tax perceptions, motivations, and knowledge on the interests of accounting students in their tax careers. The research subject consisted of students from the Faculty of Economics, Triatma Muriyah University, and her sample was 134 respondents. The data collection method is a questionnaire. The data analysis techniques used in this study are multiple regression, coefficient of determination, F-test, and t-test. Based on research results, we find that perception has a significant positive impact on accounting students' interest in tax work, while motivation has a significant positive impact on accounting students' interest in a career in this field. Tax knowledge and tax knowledge have a significant positive impact on an accounting student's interest in a career in the tax field. The magnitude of the impact of variables perception, motivation, and tax knowledge on accounting students' interest in a tax career is 62.7%. The researchers suggested that Triatoma Muriya University would organize tax seminars and provide tax courses with appropriate materials and experienced lecturers to improve awareness, motivation and knowledge in the tax field. , is expected to be able to increase interest in the tax area later. The number of accounting students pursuing careers in the tax field will increase.
Co-Authors ., NI MADE AYU PURNAMI Anak Agung Ngurah Ryan Pratama Putra I Dewa Gede Andi Pratama I Gusti Agung Krisna Lestari Ni Luh Sili Antari Ni Made Christin Dwitrayani Ni Made Hartini Ni Putu Lindawati Putu Oka Linda Pradnya Wati Yolin Tresa Berhitu