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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Tandilino, Charles
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Economics, Econometrics & Finance

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Reaksi Pasar Modal terhadap Fluktuasi Nilai Tukar Rupiah dan US Dollar di Sektor Perbankan Rasyid, Syarifuddin; Darmawati, Darmawati; Tandilino, Charles; Irianto, Laode Bagus Wijaya
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6391

Abstract

This research aims to analyze the market reaction due to fluctuations in the exchange rate of the Rupiah and the US Dollar on the stock prices of the banking sector listed on the Indonesia Stock Exchange using the event study method through the indicators of Average Abnormal Return (AAR) and Average Volume Trading Activity (AVTA). The data collection technique is secondary data obtained from official sources, namely the Indonesia Stock Exchange (IDX) and Yahoo Finance. The population that became the study sample consists of 46 banking sector companies listed on the IDX, with an observation period of 15 trading days. Statistical testing was conducted using the SPSS statistical tool with a paired sample t-test. The results of the paired sample t-test showed that the significance value for AAR was 0.596 and for AVTA was 0.519 (p > 0.05), indicating no significant difference between the averages before and after the event. Additionally, descriptive analysis shows a stability pattern in both indicators, reflecting the market's response to the event without any significant spikes. These findings affirm that the banking sector has a high resilience to events of rupiah exchange rate fluctuations, making it a key pillar of the capital market that provides stability and liquidity to the financial system. This research recommends extending the observation period and exploring the impact of monetary policy to understand the dynamics of the relationship between exchange rate fluctuations and the performance of the financial sector.
Moderasi Sales Growth terhadap Penghindaran Pajak di Perusahaan Sektor Energi Mediaty, Mediaty; Usman, Asri; Khaerany, Rizky; Arman, Rifqah Zakiyah; Tandilino, Charles
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5196

Abstract

In management accounting practice, companies have the ability to choose accounting policies to improve the company's financial performance. Some schemes transfer pricing between affiliates and profit management using discretionary accrual methods. Both of these practices are used to optimize post-tax profits. The study aims to analyze the impact of transfer pricing and profit management moderated by sales growth on tax avoidance practices of energy sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive method with data analysis techniques i.e. moderated regression analysis using purposive sampling so that the number of samples used is 43 companies registered on Indonesia Stock Exchange in the period 2021-2023. In this study it was found that sales growth reinforces the negative influence of transfer pricing on tax avoidance practices. The next research finds that sales growth does not moderate the influence of profit management on tax avoidance practices carried out by companies. Moreover, without sales growth moderation, transfer pricing and profit management have no significant influence on tax avoidance practices.
Co-Authors Arman, Rifqah Zakiyah Darmawati Darmawati Irianto, Laode Bagus Wijaya Khaerany, Rizky Mediaty Rasyid, Syarifuddin Usman, Asri