Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Akuntansi'45 EKONOMIKA45
Asrudin Hormati
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Pajak,Tax Havens,Exchange Rate, dan Tunneling Incentive Terhadaptransfer Pricing pada Perusahaan Multinasional Fitriyani Samalagi; Asrudin Hormati; Iqbal M. Aris Ali
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3488

Abstract

This research aims to determine the direct and indirect influence of taxes, tax havens, exchange rates and tunneling incentives on transfer pricing in multinational companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. This research uses quantitative methods using secondary data. This research uses quantitative methods using secondary data. This research uses quantitative methods using secondary data. The results of hypothesis testing in this research show that taxes, tax havens¸exchange rates do not have a positive effect on transfer pricing, tunneling incentives have a positive and significant effect on transfer pricing in multinational companies.
Pengaruh Kinerja Keuangan Terhadap Harga Saham di Masa Pandemic Covid-19 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Siti Rustika Kalla; Suwito Suwito; Asrudin Hormati
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3514

Abstract

The objectives of this study are: To see the influence of financial performance on share prices during in the Covid-19 pandemic listed on the indonesian stock exchange. The population in this research is manufacturing companies, which are listed on the indonesian stock exchange in 2019-2021. The type of data use in this research is quantitavive data and the data analysis method used is descriptive statistical analysis. Then with the calssical assumption test, multicollinearity test, and heteroscedasity test. Hypothesis testing uses panel testing. The result of this research show that Return On Assets (ROA) has an effect on stock prices during the covid pandemic. The results of regression analysis state that ROE has no effect on stock prices. The results of the analysis of the ROS variable state that ROS has no effect on stock prices during the covid-19 pandemic. The results of analysis of the EPS variable show that earnings per share have no effect on share prices.
Analisis Faktor Yang Mempengaruhi Return Saham Perusahaan Sektor Perbankan Pada Saat Pandemi Covid 19: (Studi Khasus Di Bei Periode 2020-2021) Rizki Novianto Kasim; Asrudin Hormati; Gregorius Jeandry
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1833

Abstract

This study aims to determine the factors that influence stock returns, especially in Peranakan sector companies listed on the Indonesian Stock Exchange. The factors are Non Performing Laon, Loan to deposit ratio, and Capital Adequacy Ratio. The population in this study is the role-playing sector companies listed on the Indonesian stock exchange during the study period. The sampling method used in this study is all quarterly financial reports of banking sector companies listed on the Indonesian stock exchange without using certain sample criteria. This test uses panel data analysis (panel pooled data) to examine the effect of two or more independent (explanatory) variables on a dependent variable. The results of this study indicate that the Non-Performing Laon variable has no effect on stock returns, while the Loan to deposit ratio variable has no effect on stock returns, and also the Capital Adequacy Ratio variable has no effect on stock returns.
Co-Authors Fitriyani Samalagi Gregorius Jeandry Iqbal M. Aris Ali Rizki Novianto Kasim Siti Rustika Kalla SUWITO SUWITO