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Pengaruh Return on Equity, Non Performing Loan, dan Loan to Deposit Ratio Terhadap Harga Saham Ayu Faraghita; Andar Febyansyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7657

Abstract

                The purpose of this study is to determine the effect of Return on Equity, Non Performing Loan and Loan to Deposit Ratio on Stock Prices in the Banking sector listed on the Indonesia Stock Exchange for the period 2021-2023. The implementation of this study uses an associative causality research design with secondary data types. The sampling technique used purposive sampling and obtained 30 companies that met the criteria from the population with a research period of 3 years, so that 90 sample data were obtained. This study uses a multiple linear regression analysis model. The results of the study show that Return on Equity has a positive effect on Stock Prices, Non Performing Loans have a negative effect on Stock Prices and Loan to Deposit Ratio has a negative effect on Stock Prices. Further researchers are expected to consider or add other variables that can affect Stock Prices such as Sales Growth, Dividend Policy, Inflation Rates and Interest Rates on different research objects. The implications in this study found that the ROE, NPL and LDR factors can be used as the main reference for Banking in an effort to increase Banking Stock Prices.
The Influence of Current Ratio, Return on Investment, Asset Growth, and Debt to Equity Ratio on Dividend Payout Ratio in Basic Food Retailing, Food and Beverage Companies Listed on the Indonesian Stock Exchange in 2021-2023 Niken Apriliana; Andar Febyansyah
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.358

Abstract

This research aims to test the influence of the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio on the Dividend Payout Ratio. This research uses secondary data with a type of causal research. The population used in this research is food and beverage companies listed on the Indonesian Stock Exchange (BEI). The observation period in this research starts from 2021-2023, using financial report data from 15 companies in the food and beverage sector for 3 years. The sampling technique used was purposive sampling. The research results show that, simultaneously the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio have a significant effect on the Dividend Payout Ratio. Partially, the Current Ratio has a significant positive effect on the Dividend Payout Ratio. Return on Investment and Asset Growth have a negative and insignificant effect on the Dividend Payout Ratio. Meanwhile, the Debt to Equity Ratio has a positive and insignificant effect on the Dividend Payout Ratio in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period.
The Effect of Profitability, Leverage, and Capital Intensity on Tax Planning Moderated by Firm Size in Real Estate Companies (2022–2024) Febyansyah, Andar; Wijaya, Micko Surya
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1375

Abstract

This study identifies the impact of profitability, leverage, and capital intensity on tax planning, with company size as a moderating variable, focusing on real estate companies listed on the Indonesia Stock Exchange (IDX) for the years 2022 to 2024. This study uses a quantitative method with moderated regression analysis (MRA). The sample consists of 37 companies that meet certain criteria, resulting in 111 panel data observations. The findings show that profitability has a significant positive effect on tax planning, while leverage has a significant negative effect on tax planning, and capital intensity has a significant positive effect on tax planning. Company size does not moderate the relationship between profitability, leverage, and capital intensity on tax planning. The managerial implication of this study is the importance of company management to pay attention to the balance between tax efficiency and tax compliance so as not to trigger legal risks and damage to reputation.
The Effect of Profitability, Leverage, and Capital Intensity on Tax Planning Moderated by Firm Size in Real Estate Companies (2022–2024) Febyansyah, Andar; Wijaya, Micko Surya
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1375

Abstract

This study identifies the impact of profitability, leverage, and capital intensity on tax planning, with company size as a moderating variable, focusing on real estate companies listed on the Indonesia Stock Exchange (IDX) for the years 2022 to 2024. This study uses a quantitative method with moderated regression analysis (MRA). The sample consists of 37 companies that meet certain criteria, resulting in 111 panel data observations. The findings show that profitability has a significant positive effect on tax planning, while leverage has a significant negative effect on tax planning, and capital intensity has a significant positive effect on tax planning. Company size does not moderate the relationship between profitability, leverage, and capital intensity on tax planning. The managerial implication of this study is the importance of company management to pay attention to the balance between tax efficiency and tax compliance so as not to trigger legal risks and damage to reputation.