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All Journal Jurnal Ekonomi Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi

Tanusdjaja, Hendang

Fakultas Ekonomi Dan Bisnis, Universitas Tarumanagara, Jakarta

Author-ID : 1093139

Economics, Econometrics & Finance Social Sciences

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Pengaruh Leverage, Profitabilitas, Dan Likuiditas Terhadap Imbal Saham Garry Ferdinand, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research to examine the effect of Profitability, Leverage, liquidity and size of the Company's Stock Return Manufacturing Company in Indonesia Stock Exchange 2015-2017 with variable control which is liquidity to avoid biased result. This research is use secondary data which is quantitative. Sampling method is using purposive sampling and get 64 data as result. This study uses associative method and multiple linear regression analysis techniques and includes the classic assumption test. The result of this research shows that leverage has a positive and not significant effect on the stock return, profitability has a positive and significant effect on the stock return, and the liquidity has a positive and not significant effect on the stock return

PENGARUH FAKTOR-FAKTOR TERTENTU TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Clarissa Felicia, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the influence of asset turnover ratio, financial stability, financial targets and profitability towards fraudulent financial statements in manufacturing companies listed on Indonesia Stock Exchange in periode of 2016-2018. This research is conducted by using 20 samples of manufacturing companies listed on Indonesia Stock Exchange. Data analysis was performed with descriptive statistics and hypothesis testing of regression method using SPSS Statistics 25. The results of this research shows that asset turnover ratio and financial stability have a significant negative effect towards fraudulent financial statements. Financial targets has significant positive effect towards fraudulent financial statements while profitability has positive effect on fraudulent financial statements.

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT TERKAIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015 – 2017) Felix Irwanto, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to examine the effect of profitability, liquidity, and solvency ratios on audit opinions related to going concern received by the company. This research uses secondary data; manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. The research samples contained in this study were 168 companies. The sampling method is purposive sampling. The profitability variable is measured by the Return on Assets ratio, the liquidity variable is measured by the Current Ratio, and the measurement of the solvency variable by the Debt to Assets ratio. These ratios are calculated using company financial data contained in the financial statements listed on the Indonesia Stock Exchange. The sample criteria determined in the study are companies that suffered losses during the period 2015 - 2017, manufacturing companies that published financial statements in Rupiah and companies that did not merge. The results showed that profitability had a negative effect, liquidity had no effect and solvency had a positive effect on audit opinions related to going concern. Profitability, liquidity and solvency simultaneously influence audit opinion regarding going concern.

Pengaruh Profitability, Free Cash Flow, Dan Leverage Terhadap Earnings Management Cindy Calista, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims at how the role of the board of profitability, free cash flow, and leverage on earnings management on consumer goods industry and basic chemical industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 46 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11 and Microsoft Excel 2016. The results of this study indicate that the profitability and leverage have a negative significant effect on the earnings management, free cash flow does not have a significant effect on the earnings management. The implication of this study is the lower the profitability, the greater the probability of earnings management, the higher the leverage, the lower the probability of earnings management, while free cash flow does not have a significant effect on earnings management.

Pengaruh Profitabilitas, Likuiditas Dan Kebijakan Utang Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Winna, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Companies that have policies in paying dividends every year are still relatively small. The purpose of this study is to determine the effect of profitability, liquidity and debt policy on dividend policy. This study took manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 as subject of research with purposive sampling technique in determining the research sample. Data analysis was performed by multiple linear regression with the help of SPSS version 23. The results showed that: (1) Profitability partially had a positive and significant effect on dividend policy, (2) Liquidity partially had a positive but not significant effect on dividend policy, (3 ) The debt policy partially has a positive and significant effect on dividend policy, and (4) Profitability, liquidity and debt policy simultaneously have a significant effect on dividend policy.

Pengaruh Independensi, Skeptisisme, Dan Gender Terhadap Pemberian Opini Audit Melalui Pertimbangan Materialitas Nevyra, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to examine the analysis of independence, skepticism, and gender in the precision of the provision of the auditor’s opinion and with consideration of levels at the public accounting firm in the city of Jakarta. The sampling method used is a saturated sample of 94 respondents. Analysis of hypothesis testing data using SmartPLS (Partial Least Squares) version 3.3.2 and Microsoft Excel 2010. The results of this study indicate that auditor’s independence has a positive influence on materiality considerations and skepticism has a positive influence on materiality considerations, meanwhile, gender has a negative influence on materiality considerations. On the other side, independence, skepticism, and gender have a negative effect on the accuracy of the auditor's opinion giving consideration materiality levels, and consideration of materiality as mediating variables cannot affect auditor's opinion.

Co-Authors Augustpaosa Nariman Augustpaosa Nariman Christina Mulia Elvina Desideria Fachrizka Zulfa Magdalena, Fanny Michael Jovanca Ega Ramli, Ishak William Jonathan

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