JMV, Mulyadi
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INTERAKSI DEWAN KOMISARIS INDEPENDEN DENGAN KINERJA KEUANGAN TERHADAP INCOME SMOOTHING (STUDY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Jepri Parningotan Sianturi, Jepri; Suratno; JMV, Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 3 No 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The purpose of this study is to test whether the variable profitability and financial leverage affect the practice of income smoothing, and test whether the variable profitability and financial leverage moderated by the board of independent commissioners affect the practice of income smoothing. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange, while the object of research (samples) as many as 158 data. The technique of determining the sample using purposive sampling method. Data were tested using binary logistic regression. The result of the research shows that profitability has significant effect to income smoothing, financial leverage has no effect on income smoothing, profitability moderated by independent board of commissioner has significant negative effect to income smoothing, and financial leverage moderated by independent board of commissioner has no effect to income smoothing.
ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, CURRENT RATIO, OPERATING PROFIT MARGIN DAN INFLASI TERHADAP HARGA SAHAM (Studi Pada Perusahaan Barang Konsumsi Yang Terdaftar di BEI ) Murdam; JMV, Mulyadi; Wiratno, Adi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 3 No 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to analyze and examine the effect of Debt to Equity Ratio (DER), Return on Equity (ROE), Current Ratio (CR), Operating Profit Margin (NPM) and Inflation on stock prices. This research was taken because there are still differences in research between one research to another and there is a difference between the real state of research data with the existing theory. This research was conducted using secondary data. The sample used in this study is a consumer goods company listed on the Indonesia Stock Exchange for the 2012-2017 period. The sample technique used is purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that Debt to Equity Ratio (DER) partially had a positive and insignificant effect on stock prices. Return on Equity (ROE) partially has a positive and insignificant effect on stock prices. Current Ratio (CR) partially has a negative and significant effect on stock prices. Operating Profit Margin (OPM) partially has a positive and significant effect on stock prices while inflation partially has a negative and insignificant effect on stock prices.
ANALISIS VOLATILITAS HARGA SAHAM DENGAN ROA DAN ROE SEBAGAI VARIABEL KONTROL (Studi Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45) Pomartia, Tiwuk Zadri; JMV, Mulyadi; Rachbini, Widarto
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 3 No 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

The purpose of study is to determine how much the effect of price earning ratio, book value per share and debt to asset ratio on stock price volatility with return on asset ratio and return on equity ratio as control variables. Sample data of this study were 127 data from 26 companies listed in the LQ45 index with the study period from 2012 until 2016. The analysis model uses multiple linear regression with a significance level of 5%. The results explain that price earnings ratio has a negative and significant effect on stock price volatility, book value per share has a negative and significant effect on stock price volatility while the debt to asset ratio does not affect stock price volatility.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45) Soruh, Nelciana Yulita; JMV, Mulyadi; Suyanto
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 3 No 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

Company value is an investor's perception of the company that is associated with stock prices. Company value can be influenced by internal factors and external factors. Internal factors can be measured using financial ratios based on the company's financial statements. The financial ratio in this study is illustrated by the value of Debt to Equity Ratio (DER), Current Ratio (CR), Company Size (Ln) and Net Profit Margin (NPM). The external factors of the company can be in the form of inflation conditions that can affect the value of the company. This study aims to determine and analyze the effect of capital structure, liquidity, firm size, profitability and inflation on firm value both simultaneously and partially. The population in this study is for companies listed on LQ45 on the Indonesia Stock Exchange for the period 2012 - 2017. The samples in this study were selected using a purposive sampling method to obtain as many as 15 companies from 45 companies that will be used as research objects. The data analysis method used is a multiple linear regression analysis method with a significance level of 5%. The results of the research obtained are simultaneously capital structure, liquidity, company size, profitability and inflation affect the value of the company. While partially the size of the company that affects the value of the company. But the capital structure, liquidity, profitability and inflation do not affect the value of the company
STUDI KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK DAN RELIGIUSITAS SEBAGAI PEMODERASI Sukmana, Sela; Djadang, Syahril; JMV, Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 3 No 1 (2018): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to examine the effect of tax education, tax knowledge, and tax audit on tax compliance, with religiosity as a moderator in the Office of Tax Service Pratama Jakarta Tanah Abang Tiga. The data used in this study is the primary data obtained through a questionnaire of 400 respondents Taxpayers registered in KPP Pratama Jakarta Tanah Abang Tiga. The results of this study indicate that tax education, tax knowledge, and tax audit significantly influence tax compliance, while religiosity has no significant effect on tax compliance, but the interaction between religiosity and tax education and interaction of religiosity and tax knowledge have a significant effect on tax compliance.
INTERAKSI DEWAN KOMISARIS INDEPENDEN DENGAN KINERJA KEUANGAN TERHADAP INCOME SMOOTHING (STUDY PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Jepri Parningotan Sianturi, Jepri; Suratno; JMV, Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 3 (2019): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

The purpose of this study is to test whether the variable profitability and financial leverage affect the practice of income smoothing, and test whether the variable profitability and financial leverage moderated by the board of independent commissioners affect the practice of income smoothing. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange, while the object of research (samples) as many as 158 data. The technique of determining the sample using purposive sampling method. Data were tested using binary logistic regression. The result of the research shows that profitability has significant effect to income smoothing, financial leverage has no effect on income smoothing, profitability moderated by independent board of commissioner has significant negative effect to income smoothing, and financial leverage moderated by independent board of commissioner has no effect to income smoothing.
ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, CURRENT RATIO, OPERATING PROFIT MARGIN DAN INFLASI TERHADAP HARGA SAHAM (Studi Pada Perusahaan Barang Konsumsi Yang Terdaftar di BEI ) Murdam; JMV, Mulyadi; Wiratno, Adi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

This study aims to analyze and examine the effect of Debt to Equity Ratio (DER), Return on Equity (ROE), Current Ratio (CR), Operating Profit Margin (NPM) and Inflation on stock prices. This research was taken because there are still differences in research between one research to another and there is a difference between the real state of research data with the existing theory. This research was conducted using secondary data. The sample used in this study is a consumer goods company listed on the Indonesia Stock Exchange for the 2012-2017 period. The sample technique used is purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that Debt to Equity Ratio (DER) partially had a positive and insignificant effect on stock prices. Return on Equity (ROE) partially has a positive and insignificant effect on stock prices. Current Ratio (CR) partially has a negative and significant effect on stock prices. Operating Profit Margin (OPM) partially has a positive and significant effect on stock prices while inflation partially has a negative and insignificant effect on stock prices.
ANALISIS VOLATILITAS HARGA SAHAM DENGAN ROA DAN ROE SEBAGAI VARIABEL KONTROL (Studi Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45) Pomartia, Tiwuk Zadri; JMV, Mulyadi; Rachbini, Widarto
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

The purpose of study is to determine how much the effect of price earning ratio, book value per share and debt to asset ratio on stock price volatility with return on asset ratio and return on equity ratio as control variables. Sample data of this study were 127 data from 26 companies listed in the LQ45 index with the study period from 2012 until 2016. The analysis model uses multiple linear regression with a significance level of 5%. The results explain that price earnings ratio has a negative and significant effect on stock price volatility, book value per share has a negative and significant effect on stock price volatility while the debt to asset ratio does not affect stock price volatility.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45) Soruh, Nelciana Yulita; JMV, Mulyadi; Suyanto
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

Company value is an investor's perception of the company that is associated with stock prices. Company value can be influenced by internal factors and external factors. Internal factors can be measured using financial ratios based on the company's financial statements. The financial ratio in this study is illustrated by the value of Debt to Equity Ratio (DER), Current Ratio (CR), Company Size (Ln) and Net Profit Margin (NPM). The external factors of the company can be in the form of inflation conditions that can affect the value of the company. This study aims to determine and analyze the effect of capital structure, liquidity, firm size, profitability and inflation on firm value both simultaneously and partially. The population in this study is for companies listed on LQ45 on the Indonesia Stock Exchange for the period 2012 - 2017. The samples in this study were selected using a purposive sampling method to obtain as many as 15 companies from 45 companies that will be used as research objects. The data analysis method used is a multiple linear regression analysis method with a significance level of 5%. The results of the research obtained are simultaneously capital structure, liquidity, company size, profitability and inflation affect the value of the company. While partially the size of the company that affects the value of the company. But the capital structure, liquidity, profitability and inflation do not affect the value of the company
STUDI KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK DAN RELIGIUSITAS SEBAGAI PEMODERASI Sukmana, Sela; Djadang, Syahril; JMV, Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 1 (2018): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

This study aims to examine the effect of tax education, tax knowledge, and tax audit on tax compliance, with religiosity as a moderator in the Office of Tax Service Pratama Jakarta Tanah Abang Tiga. The data used in this study is the primary data obtained through a questionnaire of 400 respondents Taxpayers registered in KPP Pratama Jakarta Tanah Abang Tiga. The results of this study indicate that tax education, tax knowledge, and tax audit significantly influence tax compliance, while religiosity has no significant effect on tax compliance, but the interaction between religiosity and tax education and interaction of religiosity and tax knowledge have a significant effect on tax compliance.