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INDONESIA
Jurnal Ekonomi
Published by Universitas Tarumanagara
ISSN : 08549842     EISSN : 25804901     DOI : https://doi.org/10.24912/je.v30i1.2645
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of economics research. Jurnal Ekonomi invites manuscripts on the various topics include, but are not limited to, topics covered include: Business Studies, Ethics Education Issues, Entrepreneurship Services, Strategic Alliances Microeconomics Behavioural and Health Economics Government Regulation, Taxation Macroeconomics Financial Markets, Investment, Banking International Economics, FDI Economic Development Environmental Studies, Urban Issues, Emerging Markets Empirical Studies, Quantitative/Experimental Methods
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 636 Documents
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Pengaruh Akrual, Leverage, Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Moderasi Veronika; Herlin Tundjung Setijaningsih
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.870

Abstract

This research aims to analyze the effect of accruals, leverage, and operating cash on earnings persistence by using the book tax difference as moderation in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method as many as 40 companies with a total of 120 data for three years. The data technique uses multiple regression analysis and is processed with Eviews 12.0 and Microsoft Excel 2013. The results of this study indicate that: 1) Accruals, leverage, and operating cash flow have significant effect on earnings persistence; 2) The difference in book tax does not strengthen the effect of accruals, leverage, and operating cash flows on earnings persistence; 3) The difference in book tax does strengthen the effect of operating cash flows on earnings persistence.
Perubahan Harga, Volume Saham, dan Kapitalisasi Pasar Selama COVID-19 pada Sektor Keuangan Joanna Yutanesy; Rousilita Suhendah
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.871

Abstract

The purpose of this study is to analyze about the difference of stock prices, stock trading volume, and market capitalization before and during the COVID-19 outbreak on the financial sector listed on the Indonesia Stock Exchange during January 1, 2020 until April 30, 2020 period. The research design is a descriptive study and double regression. This study used a purposive sampling method, which is a non probability sampling, amounted to 100 financial companies. The hypothesis testing is done by Wilcoxon signed rank test, a non parametric statistic test. This study used SPSS 26th versions software. The result shows that there is a significant negative difference of stock price, stock trading volume, and market capitalization before and during the COVID-19 outbreak on the financial sector. Furthermore, this study shows that there is no significant difference of stock trading volume before and during the COVID-19 outbreak on the financial institution subsector.
Hubungan Kausalitas antara Sentimen Investor dan Pasar Keuangan Indonesia Elizabeth Inge Pratiwi; Elsa Imelda
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.872

Abstract

This study aims to see the causal relationship that occurs between investor sentiment-based google search and the Indonesian stock-bond market in 2020. The test used in this study is a combined test between the quantile test to see the effect of investor sentiment on optimistic (pessimistic) conditions and the Granger causality test to detect the causal relationship that occurs between variables. The results of the study found that there was a one-way relationship between investor sentiment and the Indonesian stock market where investor sentiment affects the stock market. Interestingly, in the bond market, causal relationship between variables can’t be found. This study also found that the causal relationship between investor sentiment variables and financial markets only occurs when the optimistic and pessimistic conditions of investors aren't in extreme conditions.
Pengaruh ROA, ROE, EPS, & PBV terhadap Stock Price dan Stock Return Stephen Harlan; Henryanto Wijaya
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.873

Abstract

The purpose of this study is to determine the effect of Return on Assets (ROA), Return Equity (ROE), Earning per Share (EPS), and Price per Book Value (PBV) on stock prices and stock returns in manufacturing companies registered on the Indonesia Stock Exchange in 2018-2020. This study used 73 manufacturing companies as the sample and using panel data regression analysis. The results indicate that ROA has negative and insignificant effect on stock prices, and has positive and significant effect on stock returns; ROE has insignificant positive effect on stock prices, and has significant and negative effect on stock returns; EPS has negative and insignificant effect on stock prices, and has positive and insignificant effect on stock returns; PBV has negative and insignificant effect on stock prices, and has positive and insignificant effect on stock returns. ROA, ROE, EPS, and PBV simultaneously have significant effect on stock price and stock return.
Evaluasi Pelaporan Keuangan Sistem ERP Odoo Community yang Dikembangkan PT Neo Multi Servindo Vivian Chin; Hendro Lukman
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.874

Abstract

The purpose of this study is to evaluate whether financiing reports on the ERP system based on Odoo Community which has been developed by PT Neo Multi Servindo has provided the information needed for performance management. The object of this research is an ERP system based on Odoo Community which has been developed by PT Neo Multi Servindo. This type of research is a qualitative descriptive research by examining the subject and describing the facts found in the field. The result shows that financing reports on the ERP system based on Odoo Community already includes most of the information needed. Although, there is some information that is not yet available, the data regarding the required information can be found in a separate report. The implication of this research is that’s necessary to improve the completeness of information and visualization of financial reports so that better performance management can be achieved.
Pengaruh Profitability Dan Institutional Ownership Terhadap Income Smoothing Dengan Moderasi Firm Size Meita Florentina; Rini Tri Hastuti
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.875

Abstract

The purpose of this study is to determine the effect of profitability and institutional ownership towards income smoothing practice with firm size as moderating variable in manufacturing companies listed in the Indonesia Stock Exchange from the period 2018 – 2020. This study used 72 data from manufacturing companies that have been selected using the purposive sampling method with a total of 216 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (EViews) version 12 software to process the data. The result of the research shows that return on assets has no significant effect and institutional ownership has a positive significant effect on income smoothing practice. Firm size has no significant effect on the relation of return on asset and income smoothing practice, and firm size has no significant influence on the relation of institutional ownership and income smoothing practice.
Analisis Faktor-Faktor yang Mempengaruhi Praktik Income Smoothing Giovanni Regina Gondokusumo; Merry Susanti
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.876

Abstract

This research aims to explain the effect of board independence, profitability, leverage, firm size and managerial ownership on income smoothing of manufacturing companies listed in Indonesia Stock Exchange over the period of 2017-2020. This research used 42 companies as its samples that were selected by purposive sampling techniques with 168 data in total for four years and were analyzed using logistic regression through EViews 10 as the medium for the data processing. The data which were used in this research are secondary data obtained from the financial statements. Sample companies in this research were classified using Eckel Index into smoothed companies and non-smoothed companies. The results conclude that profitability and managerial ownership have negative impacts on the practice of income smoothing. On the other hand, board independence, leverage and firm size have no impacts on the practice of income smoothing.
Faktor-Faktor Yang Memengaruhi Intellectual Capital Disclosure Pada Perusahaan Manufaktur Cynthia Tatang; Sukrisno Agoes; Henny Wirianata
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.877

Abstract

The purpose of this research was to examine the effect of profitability, leverage, firm size, institutional ownership, and independent commissioner on intellectual capital disclosure in manufacturing companies listed on the Indonesia Stock Exchange in the period 2018-2020. This research used 68 manufacturing companies as samples after being selected by purposive sampling method. The data was processed using the EViews 12 SV program. The result of this research showed that firm size and institutional ownership had positive effect on intellectual capital disclosure, while profitability, leverage, and independent commissioner had no effect on intellectual capital disclosure.
Faktor-Faktor yang Mempengaruhi Cash Holding pada Perusahaan Manufaktur Ellen Angelina Chandra; Ardiansyah
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.878

Abstract

The purpose of this study is to obtain empirical evidence whether firm size has positive impact on cash holding, whether liquidity has negative impact on cash holding, whether cash flow volatility has positive impact on cash holding, and growth opportunity has positive impact on cash holding for manufacturing companies in Indonesia. The sampling technique used was purposive sampling and Eviews 12 SV and Microsoft Excel 2010 was used for data processing. Research during the 2017-2019 period on 77 companies and then performed outliers on the data which reduces the number of companies to 63 companies. The results showed that firm size has no impact on cash holding, liquidity has no impact on cash holding, growth opportunity has no impact on cash holding, and cash flow volatility has positive impact on cash holding.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance pada Perusahaan Barang Konsumsi di Indonesia Stefanie Lucy Wirawan; Yuniarwati
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.879

Abstract

The main purpose of this research is to analyze the effect of profitability, leverage, firm size and corporate social responsibility towards tax avoidance on the consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The data in this study uses secondary data in the form of financial statement and annual report obtained from IDX’s official website (www.idx.co.id) and the official websites of each company. The sample was selected using the purposive sampling method in order to obtain 29 companies. This study used Eviews 12 and Microsoft Excel 2019 to process the data. This study uses descriptive statistical analysis, classical assumption test, and multiple linear regression test. The results of this study indicate that profitability and leverage have no significant effect on tax avoidance, while firm size and corporate social responsibility have a negative and significant effect on tax avoidance.

Page 47 of 64 | Total Record : 636

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