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All Journal Jurnal Manajemen Riset Inovasi Jurnal Manajemen Dan Bisnis Ekonomi Neraca Manajemen, Akuntansi, dan Ekonomi
Christina Fransiska
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Keputusan Investasi dan Keputusan Pendanaan Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Natalia Margaretta Siringo-Ringo; Darmae Nasir; Christina Fransiska; Sri Yuni; M. Ichsan Diarsyad; Iwan Christian
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.746

Abstract

This study aims to provide an empirical explanation of the Influence of Investment Decision and Funding Decisions on Firm Value with Firm Size as a Moderating Variable in Consumer Goods Companies. The research method used in this study is a quantitative descriptive research approach. The samples in this study are 25 Consumer Goods Companies that are listed on the Indonesia Stock Exchange for 2019-2021. The date werw then analyzed using multiple regression analysis and moderated regression analysis (MRA). By using SPSS 25 software. The result showed that the investment decision variable had a negative and significant effect on firm value, while the funding decision variable had a negative and significant effect on firm value. Then fpr the company size variable it is able to strengthen the investment decision variables and funding decisions on firm value. The company is expected to provide benefits for the company’s management to increase the value of the company in the future. Investors are expected to minimize risk in investing. For future researchers, it is hoped that they can add other variables that might better predict the value relevance of financial statements
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS IDX30 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022 Lisdiana, Nitya; Fitria Husnatarina; Agus Kubertein; Oktobria Y. Asi; Christina Fransiska; Iwan Christian
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 7 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i7.5121

Abstract

Abstract This research aims to examine the influence of profitability, dividend policy, and debt to equity ratio on share prices in IDX30 index companies listed on the Indonesian Stock Exchange in 2019-2022. The population in this research are companies included in the IDX30 on the BEI in 2019-2022. The research method used was purposive sampling with a sample size of 69 companies. The data analysis techniques used in this research are descriptive statistics, classical assumption tests, multiple regression analysis, hypothesis testing using the t test and f test, and the coefficient of determination test. and assistance with the SPSS application program version 26. The test results show that profitability has no effect on stock prices, while dividend policy has a negative and significant effect on stock prices, and the debt to equity ratio has a positive and significant effect on stock prices. Keywords: Profitability, Dividend Policy, Debt to Equity Ratio, Share Price Abstrak Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kebijakan dividen, dan debt to equity ratio terhadap harga saham pada perusahaan indeks idx30 yang terdaftar di bursa efek Indonesia tahun 2019-2022. Populasi dalam penelitian ini adalah perusahaan yang termasuk dalam IDX30 di BEI tahun 2019-2022. Metode penelitian yang digunakan adalah purposive sampling dengan jumlah sampel 69 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji hipotesis yang menggunakan uji t dan uji f, serta uji koefisien determinasi. dan bantuan program aplikasi SPSS versi 26. Hasil pengujian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap harga saham, sedangkan kebijakan dividen berpengaruh negatif dan signifikan terhadap harga saham, dan debt to equity ratio berpengaruh positif dan signifikan terhadap harga saham. Kata kunci: Profitabilitas, Kebijakan Dividen, Debt to Equity Ratio, Harga Saham.
Pengaruh Capital Intensity Dan Institusional Ownership Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Pemoderasi (Studi Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2019-2022) Nadia Priskila; Sri Yuni; Christina Fransiska; Oktobria Y. Asi; Ichsan Diarsyad; Iwan Christian
Jurnal Manajemen Riset Inovasi Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i4.1840

Abstract

This study aims to determine the effect of capital intensity and institutional ownership on tax avoidance with profitability as a moderating variable. This study uses a type of quantitative research using secondary data in the form of annual reports. In this study, the population is consumer goods industry companies listed on the IDX for the 2019-2022 period using a purposive sampling technique. Based on this technique, 31 companies were obtained with a span of 4 years of observation, so that 124 observation data were obtained. The data that has been obtained is then analyzed using the SPSS version 25 application. The results of this study indicate that capital intensity has no effect on tax avoidance and institutional ownership has a negative and significant effect on tax avoidance. Then profitability as a moderator is not able to moderate the effect between capital intensity on tax avoidance, while profitability is able to moderate the relationship between institutional ownership on tax avoidance. Suggestions for future researchers to be able to add other variables that affect tax avoidance and to be able to use other sector companies as objects of observation in order to be able to compare the results of one company's research with another.
Co-Authors Ade Putera Kristiadi Agus Kubertein Darmae Nasir Fitria Husnatarina Ichsan Diarsyad Iwan Christian Lisdiana, Nitya M. Ichsan Diarsyad Mia Agustina Natalia Putri Mitha Hadi Safitri Nadia Priskila Natalia Margaretta Siringo-Ringo Oktobria Y. Asi Sri Yuni