Claim Missing Document
Check
Articles

Found 3 Documents
Search

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Dhahana, Sat Yudha; Salsabila, Utari Rahma; Taufik, Rukhiyat
JURNAL PELITA MANAJEMEN Vol. 2 No. 01 (2023): Mei 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.994 KB)

Abstract

The purpose of this study is to determine the factors that affect the value of companies in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period involving 59 companies and the number of observations as many as 295 data. The data analysis method uses multiple linear regression. The results of the study found that profitability and company size have a positive and significant effect on the value of the company, this shows that profitability and company size are able to increase the value of the company. Debt to assets ratio and debt to equity ratio do not have a positive and significant effect and the company's growth does not have a negative and significant effect on the company's value, this shows that the debt to assets ratio, debt to equity ratio and company growth are not able to increase the company's value.
PENGARUH TARIF PAJAK, EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM DENGAN PEMODERASI RISIKO BISNIS : (STUDI EMPIRIS PERUSAHAAN TEKNOLOGI DAN DIGITAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022) Gea, Lisnaria; Atichasari, Anna Sofia; Dhahana, Sat Yudha
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 1 (2024): September 2024
Publisher : Desanta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tarif pajak, earning per share dan kebijakan dividen terhadap harga saham dengan pemoderasi risiko bisnis (studi empiris perusahaan teknologi dan digital yang terdaftar dibursa efek Indonesia tahun 2018-2022). Jenis penelitian ini menggunakan metode penelitian kuantitatif yang bersifat asosiatif digunakan untuk menjawab rumusan masalah penelitian. Selain itu data menggunakan laporan keuangan tahunan yang diperoleh dari situs www.idx.com. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 11 perusahaan dari 34 perusahaan yang diperoleh menggunakan teknik purposive sampling. Teknik analisis data dilakukan dengan menggunakan analisis regresi linier berganda dengan menggunakan software SPSS versi 24. Hasil penelitian menunjukkan bahwa tarif pajak, earning per share dan kebijakan dividen secara simultan berpengaruh terhadap harga saham. Namun, secara parsial, tarif pajak tidak berpengaruh terhadap harga saham, sedangkan earning per share berpengaruh positif dan signifikan terhadap harga saham dan kebijakan dividen berpengaruh negatif dan signifikan terhadap harga saham. Kemudian penelitian ini juga menemukan bahwa risiko bisnis dapat memperkuat hubungan antara tarif pajak terhadap harga saham, tetapi tidak memperkuat hubungan antara earning per share dan kebijakan dividen terhadap harga saham.
PENGARUH PERSEPSI, MOTIVASI, BREVET PAJAK, DAN PERAN ORANG TUA TERHADAP MINAT BERKARIR DALAM BIDANG PERPAJAKAN: (Studi Kasus Pada Mahasiswa Jurusan Akuntansi Universitas Islam Syekh-Yusuf) Mahabah, Siti Aenun; Safitriawati, Tita; Dhahana, Sat Yudha
DESANTA (Indonesian of Interdisciplinary Journal) Vol. 5 No. 2 (2025): Maret 2025
Publisher : Desanta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of perception, motivation, tax brevet, and the role of parents on career interest in taxation. In this study, the method used is the quantitative method. Data collection using a questionnaire distributed via Google Form. The sample used was 74 respondents of accounting students of Syekh-Yusuf Islamic University who were determined using the Slovin formula with the purposive sampling technique as a sampling technique. And the data obtained is processed and tested using the SPSS (Statistical Package for Social Sciences) software program version 25. The research results in this study prove that the perception variable affects career interest in taxation. Motivation variables affect career interest in taxation. The tax brevet variable has no effect on career interest in taxation. The variable role of parents has no effect on career interest in taxation. And testing simultaneously the variables of perception, motivation, tax brevet, and the role of parents affects career interest in taxation.