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PERAN EPS DALAM MEMODERASI PENGARUH RASIO KEUANGAN (ROA DAN CAR) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 2
(2025)
Studi ini berfokus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2020 hingga 2023 dan mengkaji bagaimana harga saham dipengaruhi oleh Earnings Per Share (EPS) sebagai pemoderasi dan rasio keuangan sebagai variabel independennya. Ada dua rasio keuangan yang diteliti yaitu Capital Adequacy Ratio (CAR) dan Return on Assets (ROA). Penelitian ini menggunakan pendekatan Ordinary Least Squares (OLS). Hasil penelitian menunjukkan bahwa ROA berpengaruh terhadap...
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Determinan Terhadap Penggelapan Pajak Melalui Religiulitas Sebagai Pemoderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
This study aims to examine the effect of money ethics, taxation system, and tax justice on tax evasion with religiosity as a moderating variable. This type of research is quantitative research using primary data obtained from questionnaires distributed to individual taxpayers registered at KPP Pratama Semarang Candisari. Sampling using the slovin formula with a total sample of 125 people. The method of data analysis technique used is multiple linear regression analysis using the SPSS program. Th...
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Determinan Faktor Yang Mempengaruhi Kinerja UMKM di Kota Semarang
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 15
, No 1
(2022)
This study aims to find empirical evidence about the effect of accounting knowledge, owner's perception, entrepreneurship orientation, market orientation, performance of micro, small and medium enterprises. This research is a quantitative research using primary data obtained from questionnaires that have been distributed and measured using a likert scale. The population in this study were all owners of micro, small and medium enterprises in North Semarang sub-district with a total of 1683 busine...
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RASIO KEUANGAN DAN UKURAN PERUSAHAAN SEBAGAI PREDIKTOR AGRESIVITAS PAJAK (Studi Pada Perusahaan Manufaktur Subsektor Barang Konsumsi Di BEI)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 10
, No 2
(2021)
This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtain...
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FAKTOR YANG BERPENGARUH TERHADAP RISK DISCLOSURE (Studi Empiris Pada Perusahan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This research was conducted to test the effect of corporate governance to risk disclosure of bank firms. Corporate governance are indentifed as the Board Size, The Propotion Of Independent Director, Managerial Ownership, Internasional Ownership, Level Of Profitability and number of audit committe members. The population used in this study is the Banking Company listed ini Indonesia Stock Exchange (IDX) during 2015-2017. Sampling method used is purposive sampling, with a total sampel 66 companies...
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FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Kab/Kota Provinsi Jawa Tengah Periode 2013-2015)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 6
, No 2
(2019)
This study aimed to examines the influence of the regional revenue, general allocation funds and general special allocation funds on the capital expenditures moderated by economic growth. The population of this research are District/City Central Java Province which consists of 35 District/City. The study uses secondar data such as Realization Report 2013 until 2015 budget. The technique of data analysis is used multiple regression analysis.The results of this study shows that General Allocation...
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ANALYSIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL PEMERIKSAAN AUDIT SEKTOR PUBLIK (Studi Empiris pada BPKP Perwakilan Jawa Tengah)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 1
, No 2
(2013)
The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free fro...
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