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Journal : Jurnal Artha Satya Dharma

Pengaruh ROA, Terhadap Harga Saham Dengan Price To Book Value Sebagai Variabel Mediasi Perusahaan Indeks LQ45 Di BEI Cokorda Krisna Yudha; I Gusti Ayu Ratih Permata Dewi; I Gusti Agung Ayu Kartika Dewi
ARTHA SATYA DHARMA Vol 15 No 1 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i1.243

Abstract

This study aims to examine the effect of return on assets on price to book value, price to book value and return on assets on stock prices, examine the role of price to book value in mediating the effect of return on assets on stock prices. This research was conducted at LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample used was 23 companies which were determined by purposive sampling technique. The data analysis technique used is path analysis which is processed with the help of SPSS 18.0 for Windows software. The results showed that return on assets had a significant positive effect on price to book value; price to book value has a significant positive effect on stock prices; return on assets has a significant positive effect on stock prices. This study also shows that price to book value is able to mediate the effect of return on assets on stock prices.
Penerapan E-System Terhadap Kepatuhan Wajib Pajak UMKM Di Wilayah KPP Pratama Gianyar Cokorda Krisna Yudha; Cok Istri Ratna Sari Dewi
ARTHA SATYA DHARMA Vol 15 No 2 (2022): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v15i2.257

Abstract

The Covid-19 virus pandemic has had a very big impact on various aspects of life to aspects of economic stability both domestically and abroad. Information technology is required to develop for various sectors due to restrictions due to the Covid-19 Pandemic. The Directorate General of Taxes also developed its technology to reduce the impact of the spread of the virus, so that all taxpayers do not need to go to the tax office to report their tax period and yearly. The online service can be accessed on the www.djp.go.id page. The population in this study is MSMEs registered with the KPP Pratama Gianyar Regency, the sample determination uses the slovin formula in determining the number, which is 100 MSMEs. The analysis method used in this study is a multiple linear regression test. The results of this study accept the hypothesis that the E-System has a positive effect on the compliance of MSME taxpayers. The advice that can be given for further research is to conduct research on MSME Taxpayers in other regions, as well as add other factors that can affect taxpayer compliance in Indonesia.