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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society)
Tarinih Tarinih
Sekolah Tinggi Ilmu Ekonomi Miftahul Huda
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF CURRENT RATIO, LEVERAGE RATIO AND ROI ON SYSTEMATIC RISK OF FOOD AND BEVERAGE INDUSTRY STOCK STOCK ON THE INDONESIA STOCK EXCHANGE Rika Yanuarty rika; Supena Supena; Tarinih Tarinih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1660

Abstract

This study aims to determine the effect of current ratio, leverage ratio and the ROI of the systematic risk of the food and beverage industry shares the Indonesia Stock Exchange simultaneously. This study is also to determine the effect on the current ratio partially systematic risk, leverage ratios determine the effect on the risk of systematic partially and to determine the effect of ROI on the risk of systematic food and beverage industry shares partially. To analyze the effect of the simultaneous use of multiple regression analysis with F test and to analyze the effect of partially then used simple regression with t test. The data in this analysis are taken as many as 14 food and beverage industry companies by the end of 2015. Based on data analysis showed that variables CR and debt ratio. The results showed that the variables CR, debt ratios and ROI no effect on beta stocks simultaneously. It can be seen calculated F value of 0.475 with a significance of 0.707. Variable CR, debt ratios and ROI affects beta sebear 12.5% ??stake. CR variable does not affect the partial beta stocks. Thitung of -0.967 and significance of 0.352. These variables may explain the variable rate of 7.2% .Variabel debt ratio also does not affect the partial beta stocks. T value of 0.455 and siginifikansi amounted to 0.657. The variables affecting the stock beta of 1.7% while the rest influenced by other variables that are not included in the model. Variable ROI also does not affect the partial beta stocks. T value of -1.198 and siginifikansi at 0.254. The variables affecting the stock beta of 10.7% while the rest influenced by other variables that are not included in the model.
THE EFFECT OF TRANSFER PRICING AND PROFIT MANAGEMENT ON TAX AVOIDANCE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE MANUFACTURING SECTOR Fajar Nugraha Yusman; Iqbal Pajar Sidik; Tarinih Tarinih
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1630

Abstract

Taxes are crucial for public welfare. They serve as revenue for the state for government activities, such as infrastructure development. However, many taxpayers, including companies, still engage in tax avoidance, resulting in reduced government tax revenue. Companies can avoid excessive taxation without violating laws and regulations. One such mechanism is transfer pricing and earnings management. Therefore, this research aims to analyze the effect of transfer pricing and earnings management on tax avoidance, both partially and simultaneously. This study used a quantitative method with a sample of 12 companies listed on the Indonesia Stock Exchange (IDX) in the manufacturing sector from 2019 to 2023. The analysis showed that transfer pricing and earnings management did not significantly influence tax avoidance, either partially or simultaneously. This finding indicates that the sample companies do not utilize these two mechanisms as their primary means of tax avoidance.
Co-Authors Fajar Nugraha Yusman Iqbal Pajar Sidik Rika Yanuarty rika Supena Supena