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All Journal Quantitative Economics and Management Studies AKRUAL : Jurnal Akuntansi dan Keuangan SABAJAYA Jurnal Pengabdian Kepada Masyarakat
Moh Abdurrosyid
Faculty Of Economics And Business, Department Of Accounting, As-Syafi'iyah Islamic University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Journal : AKRUAL : Jurnal Akuntansi dan Keuangan

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PENGARUH NILAI TAMBAH EKONOMI DAN SYSTEMATIC RISK TERHADAP STOCK PRICE Moh Abdurrosyid; Sabila Nuraini
Akrual Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to examine the effect of Economic Value Added (EVA) and Systematic Risk on Stock Prices in Pharmaceutical Subsector Companies listed on the Indonesia Stock Exchange for the period 2013-2021. The population in this study was obtained by 11 companies using purposive sampling method on pharmaceutical subsector companies listed on the Indonesia Stock Exchange and based on predetermined criteria, a sample of 7 pharmaceutical subsector companies was obtained. The analytical method used in this study is a quantitative method, with panel data regression analysis which is processed with the Eviews 9 application program. Based on the results of the t test, it can be concluded that partially the Economic Value Added (EVA) variable has a significant positive effect on stock prices, while the Systematic Risk variable has a significant negative effect on stock prices. Based on the results of the F test, it is concluded that there is a simultaneous (together) significant effect between the variables of Economic Value Added (EVA) and Systematic Risk on Stock Prices.
Kepemilikan Institusional sebagai Moderasi: Manajemen Laba, Financial Distress, Sales Growth terhadap Praktik Tax Avoidance Moh Abdurrosyid; Mita Amalia Damayanti
Akrual Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.84389/akrual.v5i1.3064

Abstract

This study aims to examine the effect of earnings management, financial distress and sales growth on tax avoidance practices with institutional ownership as a moderator. The population in this study are companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2016-2021 period. Through purposive sampling technique obtained a sample of 228 research data. The analytical method used is panel data regression and moderated regression analysis which is processed using Eviews 9. The results of this study indicate that earnings management has a significant positive effect on tax avoidance practices, financial distress has a significant negative effect on tax avoidance practices, sales growth has a significant negative effect on tax avoidance practices. tax avoidance, institutional ownership can weaken the effect of earnings management on tax avoidance practices, institutional ownership can weaken the effect of financial distress on tax avoidance practices, institutional ownership can strengthen the effect of sales growth on tax avoidance practices.
Co-Authors Liestiani Dyahningrum Mekar Meilisa Amalia Mita Amalia Damayanti Patriandari Patriandari Patriandari Patriandari Rianto Sabila Nuraini Sari Mujiani