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INDONESIA
Jurnal AKSI (Akuntansi dan Sistem Informasi)
Published by Politeknik Negeri Madiun
ISSN : 25413198     EISSN : 25286145     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Jurnal AKSI (Akuntansi dan Sistem Informasi) with registered number ISSN 2541-3198 (printed), ISSN 2541-6145 (online) is scientific journals which publish articles from the fields of accounting and information system. AKSI will publish in two times issues Volume 1, Numbered: 1-2 are scheduled for publication: May and September.
Arjuna Subject : -
Articles 22 Documents
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Search results for , issue "Vol. 9 No. 1 (2024)" : 22 Documents clear
The Influence of Financial Performance on Stock Returns in Banking Companies Listed on the Indonesia Stock Exchange for the Years 2018-2022 Saputra, M. Agustiawan; Handayani, Sri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.692

Abstract

The study aims to determine the impact of financial leverage, profitability and the moderation effect of company size on tax evasion. The population of this study is the property and real estate sector companies listed on the Indonesian Stock Exchange for the period 2016-2022. There are 71 samples, selected using purposive sampling. The analysis in this study uses moderated regression analysis (MRA) to look at the influence of moderation of company size variables. Data collection through the official IDX website: www.idx.co.id. The results show that all the hypotheses built in this study are acceptable, that’s financial leverage and profitability have a positive and significant effect on tax evasion. Also, the moderation effect of company size has been shown to strengthen the influence on financial leverage and profitability against tax evasion.
Phenomenon of Average Stock Returns of LQ45 Index Companies in 2017-2022 Putri, Vikka; Setyawan, Ignatius
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.706

Abstract

The study aims to determine the effect of stock beta and financial performance on stock returns by using stock beta, current ratio (CR), debt to equity ratio (DER), price to book value (PBV), net profit margin (NPM) as measuring instruments for the dependent variable and using stock return as measuring instrument for the independent variable. The sample population of the study was 32 companies in the LQ45 Index for the period 2017-2022. Purposive sampling is the sampling technique for this study. The results of the study found that there were differences in research results before and during the Covid-19 pandemic. Before the Covid-19 pandemic, stock beta, current ratio (CR), price to book value (PBV), Net Profit Margin (NPM) had a significant positive effect on stock returns and debt to equity ratio (DER) had a significant negative effect on stock returns. During the Covid-19 pandemic, stock beta, current ratio (CR), price to book value (PBV), net profit margin (NPM) had a significant negative effect on stock returns and debt to equity ratio (DER) had a significant positive effect on stock returns.

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