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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis PESHUM
Nida Putri Rahmayanti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH ROA DAN NPM TERHADAP RETURN SAHAM Nida Putri Rahmayanti; Imawati Yousida; Susmita Dian Indiraswari
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.512

Abstract

This research aims to examine the effect of return on assets (ROA), net profit margin (NPM) on stock returns listed in food and beverage companies listed on the IDX for the 2018-2021 period. The statistical tool used in this research is Eviews version 12. The research results show that ROA has an effect on stock returns, and NPM has no effect on stock returns.
Karakteristik Keuangan dan Audit Delay Bukti Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Kent Jefferson Hartanto; Nida Putri Rahmayanti; Ros Nirwana
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 5: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i5.17584

Abstract

This study aims to examine the effect of profitability, solvency, company size, and liquidity on audit delay in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Audit delay reflects the timeliness of audited financial reporting, which is crucial for decision-making by investors and stakeholders. This research uses a quantitative approach with a causal associative design. The population consists of manufacturing companies listed on the IDX, and the sample was selected using purposive sampling, resulting in 25 companies with 100 observations. The data used are secondary data obtained from annual financial reports, and the analysis method employed is panel data regression using STATA 17.The results show that, simultaneously, profitability, solvency, company size, and liquidity have a significant effect on audit delay. However, partially, only solvency has a significant positive effect on audit delay, while profitability, company size, and liquidity do not have a significant effect. This indicates that companies with higher levels of debt tend to require longer audit processes due to increased audit complexity and financial risk.In conclusion, audit delay is more influenced by the financial risk of the company, particularly solvency, rather than profitability, company size, or liquidity. This study contributes to the literature by providing empirical evidence on factors affecting audit delay and can be used as a reference for companies, auditors, and investors in improving the timeliness of financial reporting.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Nida Putri Rahmayanti; Imawati Yousida; Susmita Dian Indiraswari
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i2.587

Abstract

This study aims to examine the effect of understanding tax regulations and the implementation of E-Filling on taxpayer compliance. This study uses a quantitative method with primary data, statistical tools using SPSS version 26. The sample in the study amounted to 149 respondents. The results of the study indicate that understanding tax regulations has a partial effect on taxpayer compliance and the implementation of the E-Filling system has a partial effect on taxpayer compliance. This means that taxpayer compliance is greatly influenced by understanding tax regulations. Because with taxpayers understanding tax regulations, taxpayers will understand their rights and obligations as taxpayers. And with the existence of a technology system using E-Filling, it will make it easier for taxpayers to carry out their tax obligations
Co-Authors Imawati Yousida Indiraswari, Susmita Dian Kent Jefferson Hartanto Ros Nirwana Susmita Dian Indiraswari