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All Journal Measurement : Jurnal Akuntansi REVIU: Accounting, Business & Organizations
ERIDA HERLINA
Universitas Hayam Wuruk Perbanas
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), NET PROFIT MARGIN (NPM), DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM PADA SEKTOR CONSUMER NON-CYCLICALS ERIDA HERLINA; Dia Lailil Widad
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5662

Abstract

Tujuan dari penelitian ini adalah untuk menguji apakah Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM), dan Earning Per Share (EPS) dapat mempengaruhi return saham. Populasi dalam penelitian ini adalah perusahaan konsumen sektor non-siklikal yang terdaftar di BEI periode 2017-2021 dengan metode pengambilan sampel menggunakan purposive sampling sehingga diperoleh 245 data sampel yang layak untuk diuji. Penelitian ini menggunakan teknik analisis data berupa deskriptif, uji asumsi klasik, analisis regresi linier berganda, dengan pengujian hipotesis dengan program SPSS versi 24. Hasil penelitian ini menunjukkan bahwa Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM), dan Earning Per Share (EPS) tidak berpengaruh terhadap return saham.
FACTORS INFLUENCING TAX AVOIDANCE: AN EMPIRICAL ANALYSIS OF INTERNAL CORPORATE ELEMENTS Yulanda Dwi Cahyaningrum; Erida Herlina
Reviu Accounting, Business & Organizations Vol. 1 No. 1 (2025): Volume 1 Number 1 ( 2025)
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i1.phk90t93

Abstract

Research Objective - This study aims to examine and analyze the effect of leverage, firm size, inventory intensity, and sales growth on tax avoidance. Method - The data analysis technique used in this study is multiple linear regression, with SPSS 25 as the testing tool. Findings - The results of this study indicate that leverage and inventory intensity have a positive effect on tax avoidance, firm size has a negative effect on tax avoidance, while sales growth has no effect on tax avoidance. Theoretical and Policy Implications - Agency theory is strengthened (because leverage and inventory intensity have a positive effect on tax avoidance), and signaling theory is supported (firm size has a negative effect on tax avoidance). Research Novelty - This study uses inventory intensity, a variable that has not been widely used as a primary variable in similar studies.
STUDENTS’ FINANCIAL BEHAVIOR IN THE DIGITAL ERA: THE ROLE OF FINANCIAL LITERACY, SELF-CONTROL, FINTECH, AND SOCIAL ENVIRONMENT Melia Widyarti; Erida Herlina
Reviu Accounting, Business & Organizations Vol. 1 No. 2 (2025): Vol 1 No 2 2025
Publisher : Center for Indonesian Accounting Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64417/rabo.v1i2.0020

Abstract

Research Objective - This research aims to analyze the influence of financial literacy, self-control, financial technology, and the social environment on students' financial behavior in Surabaya. Method – The Research method uses a quantitative approach, with primary data collected through questionnaires distributed to students at several universities in Surabaya, using purposive sampling. The number of samples used in this study was 180 students. Data analysis was carried out using the Partial Least Squares (PLS). Findings - The study's results show that financial literacy, self-control, and the social environment affect students' financial behavior. Meanwhile, financial technology does not influence students' financial behavior. Theoretical and Policy Implications - This research suggests that improving financial literacy and self-control, coupled with the wise use of financial technology and a supportive social environment, are crucial for shaping healthy financial behavior among students. Therefore, suggested solutions include strengthening financial literacy education in higher education, controlling the use of FinTech, and creating a social environment that encourages responsible financial management. Research Novelty - The novelty of this research lies in analyzing the role of financial technology as a modern contextual factor in shaping students' financial behavior.
Co-Authors Dia Lailil Widad Melia Widyarti Yulanda Dwi Cahyaningrum