Journal of Applied in Business Management and Accounting

PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI PROPERTY DAN REAL ESTATE

Dominikus Enryko Boso Wada — 2024-08-02

Stock returns are one of the company's activities in obtaining investment, the more investors who invest, the greater the profits the company obtains, the greater the return generated. The aim of this research is to determine the effect of financial distress, company size and liquidity on stock returns in property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. This research used purposive sampling and there were 78 financial reports from 26 companies used as research samples. The financial distress variable is measured using the Altman z-score method, the company size variable is measured by Ln (total assets), the liquidity variable is measured by the current ratio and the stock return variable is calculated by the closing stock price of the current year minus the closing stock price of the previous year divided by the closing stock price of the year. previously and the research method used multiple linear analysis. The research results showed that financial distress, company size and liquidity had a simultaneous effect on stock returns and partial research results showed that the financial distress variable had a positive effect on stock returns, the company size variable had a positive effect on stock returns and the liquidity variable had a positive effect on stock returns

ANALISIS FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN

Yenni Sulistiyowati — 2024-08-25

The following research aims to identify what affects firm value in the retail sector listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022. The variables in the following study are independent variables which include profitability with Net Profit Margin (NPM) as a proxy, liquidity with Current Ratio (CR), activity with Inventory Turnover (ITO), and leverage with Debt To Equity Ratio (DER), as well as one dependent variable, namely firm value proxied by Tobins'Q modification. The research population was 32 companies, the sample obtained was 15 companies in a period of five times, so a total of 75 research data was obtained using purposive sampling technique. Explanatory causality research is used as a research design. This research applies quantitative methods and analyzes data using the Statistical Package for the Social Sciences (SPSS) program. From the results of the study, it can be concluded that variables such as profitability (NPM), liquidity (CR), activity (ITO), and leverage (DER) have a correlation with overall firm value. When analyzed separately, profitability (NPM) and liquidity (CR) have not been able to influence company value, On the other hand, activity (ITO) has a positive impact on firm value, and leverage (DER) also shows firm value.

PENGARUH CITRA MEREK, HARGA DAN KUALITAS PRODUK TERHADAP LOYALITAS KONSUMEN PADA FRANCHISE MIXUE

Najamudin — 2024-09-01

Customer loyalty has an important role in a company, to retain customers means improving financial performance and maintaining company survival. The aim of this research is the influence of brand image, price and product quality on consumer loyalty. This research uses a causal design. Therefore, it is necessary to have measuring instruments to measure validity and reliability. The validity test was carried out using the Parson Product Moment correlation technique and the reliability test used Cronbach's alpha, then used the t test to show whether an individual independent variable was not affected. Based on the results of hypothesis testing, the results show that brand image has a positive influence on consumer loyalty, price has a positive influence on consumer loyalty, product quality has a positive influence on consumer loyalty and simultaneously has a positive influence on consumer loyalty. This research can be used as a basis for evaluating, determining strategies and policies that can be used for further improvements by the Mixue franchise so that it remains the choice of consumers.

PENGARUH PELAYANAN FISKUS, PEMAHAMAN PERATURAN PAJAK DAN SANKSI PAJAK KENDARAAN BERMOTOR TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Petrus Elwino Suban Wada — 2024-10-04

Taxpayer compliance is an attitude of taxpayers to fulfill their tax rights and obligations based on the provisions of laws and regulations. The purpose of this study is to determine the influence of Tax Official Services, Understanding of Tax Regulations, and Motor Vehicle Tax Sanctions on Motor Vehicle Taxpayer Compliance. The theory used is the theory of planned behavior. The research design uses a questionnaire as a research instrument. The sample determination in this study uses the Slovin formula with a sample size of 396 and the criteria for this study are motor vehicle taxpayers registered at the East Flores Samsat. The data analysis method used in this study is multiple linear analysis using SPSS software. The results of the analysis conducted based on the hypothesis state that Tax Official Services have a positive effect on Motor Vehicle Taxpayer Compliance (H1 accepted), Understanding of Tax Regulations has a positive effect on Motor Vehicle Taxpayer Compliance (H2 accepted), and Tax Sanctions have a positive effect on Motor Vehicle Taxpayer Compliance (H3 accepted).