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All Journal SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Efriyenti, Dian Efriyenti
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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PENGARUH OPINI AUDITOR DAN RASIO FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN DI BURSA EFEK INDONESIA: Bahasa Indonesia RAHMADI, FUJI SRI; Efriyenti, Dian Efriyenti
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Stock price growth on the LQ 45 index also shows that the stock price for 5 years has grown by -24% while the auditor's opinion is reasonable, ROA, CR and DER fluctuate which tends to decrease. This study aims to determine the effect of auditor's opinion, ROA CR and DER on company stock prices on the LQ 45 index. The data used are secondary data in the form of annual financial statements published in the 2015-2019 period of 27 companies. testing in the form of classical assumptions, multiple linear regression and hypothesis testing using SPSS. 22. The results of the study partially show Auditor Opinion has a significant positive effect on Stock Prices, ROA (Return On Assets) has a significant effect on Stock Prices, DER (Debt Equity Ratio) has a negative but not significant effect on Stock Prices, CR (Current Ratio) has a negative effect but not significant to the Share Price. Simultaneously Auditor Opinion, ROA, DER and CR have a significant effect on stock prices. Keywords: Current Ratio;Debt Equity;Return On Asset;Price; Opinion
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN WAJIB PAJAK PENGGUNA E-FILING DI KANTOR PELAYANAN PAJAK PRATAMA BATAM SELATAN Latif; Efriyenti, Dian Efriyenti
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8564

Abstract

The aim of this research is to analyze how much impact system quality, perceived convenience, security and confidentiality have on taxpayer satisfaction with e-filing users at KPP Pratama South Batam. This data was collected using a questionnaire which was measured using a Likert scale. The population taken in this research were individual taxpayers who reported their taxes using e-filing who were registered at KPP Pratama South Batam, total 61,479 people and the sample from the Slovin formula calculation the sample was obtained in the research This is a total of 398 individual taxpayer respondents. Data were processed using SPSS 25. The results showed that quality had no effect on taxpayer satisfaction using e-filing, perceived ease had a positive effect on taxpayer satisfaction using e-filing, security and confidentiality had an insignificant effect on taxpayer satisfaction using e-filing and together the quality of the system, perceived convenience as well as security and confidentiality have a positive effect on taxpayer satisfaction with e-filing users at KPP Pratama South Batam. The coefficient of determination of 24.6% the remaining 75.4% is influenced by other variables that were not examined in this research.
Co-Authors Latif RAHMADI, FUJI SRI