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All Journal JUrnal Riset Ilmu Pendidikan JAKBS
Sari, Shaila Pratika
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The Influence of Liquidity, Dividend Policy and Profitability on Stock Prices in Public Companies in the Industrial Sector Listed on the Indonesia Stock Exchange for the Period 2020-2023 Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Marshanda, Marshanda; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.807

Abstract

This study aims to analyze the impact of liquidity, dividend policy, and profitability on stock prices of publicly listed companies in the industrial sector on the Indonesia Stock Exchange during the period of 2020-2023. The method used is multiple linear regression analysis with secondary data sourced from financial statements and stock prices. The results show that the Current Ratio has a negative effect of -0.004, and the Dividend Payout Ratio has a negative effect of -0.123 on stock prices, while Return on Equity has a positive effect of 400.919. The simultaneous test confirms that all three independent variables together have a significant impact on stock prices with an F-statistic value of 1258.590 and a significance level of 0.000. These findings indicate that good management of liquidity, dividend policies, and profitability is crucial for increasing stock prices and attracting investor interest.
Pengaruh Stabilitas Keuangan, Pengawasan, Dan Kualitas Auditor Kecurangan Laporan Keuangan Sektor Industri Pada Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of financial stability, ineffective monitoring, and auditor quality on financial statement fraud in processed food sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses a quantitative approach with a causal associative design. The sample consists of 16 companies with a total of 48 observations. Data were analyzed using multiple linear regression with SPSS 25. The t-test results show that all three independent variables significantly affect financial statement fraud with significance values as follows: financial stability (t = 4.648; sig. = 0.000), ineffective monitoring (t = 51.836; sig. = 0.000), and auditor quality (t = 7.135; sig. = 0.000). The F-test result shows an F value of 6142.986 with a significance level of 0.000, indicating that the regression model is highly significant in predicting financial statement fraud. Based on these findings, it is recommended that companies strengthen internal oversight, select high-quality auditors, and maintain financial stability to minimize potential fraud that could harm stakeholders.
Pengaruh Likuiditas, Leverage Dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Di Bursa Efek Indonesia (BEI) Sembiring, Dio Jeremia; Purba, Seprianto; Sari, Shaila Pratika; Napitupulu, Stephanie Imaylia; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of liquidity, leverage, and corporate governance on tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research used a quantitative approach with secondary data analyzed through multiple linear regression using SPSS 25. The results show that partially, liquidity (CR) has a significant effect on tax avoidance with a significance value of 0.048, leverage (DER) with 0.010, and corporate governance (BDOUT) with 0.029. Simultaneously, all three variables also have a significant effect on tax avoidance, with an F-value of 5.896 and a significance level of 0.003. These findings indicate that financial structure and corporate governance mechanisms play an important role in influencing corporate tax compliance. Therefore, it is recommended that companies maintain a healthy financial structure and strengthen governance practices to minimize tax avoidance.
Co-Authors , Heriyati Chrisna azzahra, an suci Marshanda, Marshanda Napitupulu, Stephanie Imaylia Purba, Seprianto Sembiring, Dio Jeremia