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Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis

jdeb
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Published by STIE Nasional Banjarmasin

ISSN : 16938623 EISSN : 27231682 DOI : -

Core Subject : Economy, Science, Education, Social,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Jurnal dinamika Ekonomi adalah jurnal ilmiah yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin. Terbit pertama kali tahun 2004. Dari tahun ke tahun jurnal ini tumbuh dan terus hadir hingga saat ini. Jurnal Dinamika Ekonomi mempunyai tujuan mengembangkan kajian ilmiah di bidang Akuntansi dan Manajemen. Bentuk kajian yang dipublikasikan berupa artikel kajian teoritis, hasil penelitian empiris, resensi buku, kajian dan aplikasi teori, tinjauan kepustakaan dan tulisan praktis berkaitan dengan akuntansi dan manajemen.

Arjuna Subject : -

Articles 323 Documents

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PENGARUH DIVIDEN PAYOUT RASIO (DPR) DAN DEBT TO ERNING RASIO (DER) TERHADAP VOLATILITAS HARGA SAHAM hanifah hanifah; Rakhmi Ridhawati; Sahrudinnor Sahrudinnor
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.v19i1.630

This research aims to analyze the effect of the Dividend Payout Ratio (DPR) and Debt-to-Equity Ratio (DER) on stock price volatility. The research employed a quantitative method. The population consisted of 47 banking companies listed on the Indonesia Stock Exchange (IDX), from which 15 banking companies were selected as the sample, resulting in a total of 45 observations. The data were analyzed using classical assumption tests, descriptive statistical analysis, and multiple linear regression analysis, including the coefficient of determination (R²), F-test, and t-test, with the assistance of SPSS version 26 for Windows. The results indicate that the Dividend Payout Ratio (DPR) has a significant negative effect on stock price volatility in banking companies listed on the Indonesia Stock Exchange during the 2021–2023 period. Meanwhile, the Debt-to-Equity Ratio (DER) has no significant effect on stock price volatility in banking companies listed on the Indonesia Stock Exchange during the 2021–2023 period.

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN KONSTRUKSI DAN BANGUNAN Indra Saputra; Elma Abnaina
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.v19i1.634

The aim of the research is to empirically prove the influence of CR, DAR, and Firm Size on stock price in construction and building sub sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 period. The method used in this research is a quantitative method by analyzing the financial statements of 22 construction and building sub sector companies that were sampled using the SPSS Version 26.00 test tool. The conclusion of this study states that partially CR does not have a significant effect on stock prices, DAR has a significant negative effect on stock prices, Firm Size has a significant positive effect on stock prices, and simultaneously these three variables have a significant effect on stock prices in construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 period.

PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Mila Violita Puteri; Saifhul Anuar Syahdan; Gemi Ruwanti; Nurul Hayati
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.v19i1.635

The objective of this study is to investigate and gather empirical evidence regarding the impact of thin capitalization, capital intensity, and transfer pricing on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. This study employs a quantitative approach. The data analyzed were obtained from secondary sources, including companies’ financial statements and annual reports. For sample selection, a purposive sampling method was used based on specific criteria. The study population comprised 92 companies, resulting in a final sample of 54 companies. Multiple linear regression analysis was used for the evaluation. The results indicate that thin capitalization, capital intensity, and transfer pricing significantly influence tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Consequently, these three factors collectively influence tax avoidance behavior. The contribution of these findings highlights the need for better tax regulations and policies, while also raising investor awareness regarding corporate financial management. Furthermore, this study paves the way for further research to investigate other variables or expand the scope and time frame of the study

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