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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JIMEK
Mega Andani
Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH KOMISARIS INDEPENDEN, RETURN ON ASSETS (ROA) DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Gusti Deni As’yami Rahman; Mega Andani; Elma Abnaina
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.570

Abstract

The research aims to analyze the Influence of Independent Commissioners, Return on Assets (RoA) and Political Connections on Tax Avoidance. The research method used is quantitative. The population to be used in this study is the oil, gas and natural gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was 12 companies. The analysis used multiple linear regression. The results of this study indicate that the Independent Commissioner Variable has no effect on tax avoidance, Return on Assets (ROA) has a negative effect, and Political Connections has a positive effect on tax avoidance.
PENGARUH EARNING PER SHARE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN Rakhmi Ridhawati; Mega Andani; Hanifah Hanifah
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2537

Abstract

This study investigates the influence of Earnings Per Share (EPS) and firm size on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research focuses on how earnings per share and firm size influence the stock prices of banking companies. The research method employed is quantitative. Analysis was conducted through hypothesis testing using multiple linear regression. The empirical findings reveal that EPS exerts a significant positive impact on stock prices. However, the results indicate that firm size does not substantially affect the stock performance of the surveyed banking institutions for the period 2022 to 2024. Keywords: Earnings Per Share (EPS), firm size, stock price
PENGARUH DEBT TO ASSET RATIO DAN CURRENT RATIO TERHADAP RETURN ON EQUITY PADA PERUSAHAAN EKONOMI KREATIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Ashraf Fadillah Adam; Soedjatmiko Soedjatmiko; Mega Andani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2026): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.19 No. 1, Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v19i1.626

Abstract

This study examines the effect of Debt to Asset Ratio (DAR) and Current Ratio (CR) on Return on Equity (ROE) of creative economy companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative method was employed. Purposive sampling was used to select a sample of 34 companies over three periods, resulting in 102 units of observation. Data were tabulated and analyzed using SPSS software (version 27.00 for Windows) through descriptive statistics, classical assumption tests, and multiple linear regression, with the autocorrelation problem corrected using the Cochrane–Orcutt procedure. The results demonstrate that Debt to Asset Ratio and Current Ratio each have a significant negative partial effect on Return on Equity, with significance values of 0.000 and 0.003, respectively. Collectively, both variables also exert a significant effect, with a significance value of 0.000. The Adjusted R-squared value is 13.8%. The study concludes that Debt to Asset Ratio and Current Ratio negatively influence Return on Equity, both individually and simultaneously, on creative economy companies listed on the Indonesia Stock Exchange.
Kecurangan Laporan Keuangan: Profitabilitas, Ukuran Perusahaan, Opportunity pada Perusahaan Sub Sektor Property dan Real Estate Mega Andani; Indra Saputra; Hanifah Hanifah; Ahmad sulthon Nasyir
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 3 (2024): November : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i3.6942

Abstract

The purpose of this study is to analyze the effect of Profitability (X1), Company Size (X2), Opportunity (X3) on Financial Report Fraud in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022.The research method used is quantitative. The population of the study was 70 Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample used 14 companies based on purposive sampling. Profitability is proxied by Return On Asset, Company Size, Opportunity, Financial Report Fraud is proxied by Earning management. Regression analysis uses logistic regression.The results of the study indicate that profitability has no effect on financial statement fraud. The variables Company Size and Opportunity have a negative effect on financial statement fraud. In the Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022.
Co-Authors Ahmad sulthon Nasyir Ashraf Fadillah Adam Elma Abnaina Gusti Deni As’yami Rahman Hanifah Hanifah Hanifah Hanifah Indra Saputra Rakhmi Ridhawati Soedjatmiko Soedjatmiko