Articles
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Willi Sunandi;
Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v4i4.21392
The purpose of this research was to examine the influence profitability, leverage, and firm size in manufacture companies listed in the Indonesian Stock Exchange in 2017-2019. The sample was determined by using purposive sampling method by taking 70companies each year with a total of 210 samples. The data was processed with Eviews 11 by using multiple regression technique. The result showed that firm size had positive effect on stock return, while profitability and leverage had no effect on stock return. The implication of this study was the need to increase firm size to increase stock return of companies because of incresing investment from investor.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019
Christian Alessandro;
Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v4i4.21438
This research aims to find out how the role of the firm's size, profitability and liquidity to the company's capital structure, especially in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample selection was done by purposive sampling method and valid data obtained are 76 companies. Data processing techniquesusing multiple regression analysis assisted by EViews data processing software version 11 and Microsoft Excel 2019. The results of this study show that the size of the firm has a significant influence on the company's capital structure, and that profitability and liquidity have an influence on the company's capital structure. The implication of this research isthat the company's management can optimize the capital structure of the company to maintain the continuity of its company.
PENGARUH TANGGUNG JAWAB SOSIAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Kevin Jeonghun Yonathan Jeong;
Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i1.22373
This study aims to determine the effect of corporate social responsibility, dividend policy, company size, and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and the valid data were 46 companies. The data processing technique uses multiple regression analysis assisted by the software Eviews 11 for Windows and Google Sheets. The results of this study indicate that corporate social responsibility and dividend policy have a positive and insignificant effect on firm value. Firm size has no significant effect on firm value. Profitability has a positive and significant effect on firm value. The implication of this research is that the interests of corporate social responsibility, dividend policy, company size, and profitability will increase company value which is something that investors consider to invest.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN
Erick Hernandez;
Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i3.25246
The purpose of this study was to analyze the effect of capital structure, profitability, independent board of commissioners, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period. This study uses a sample of 78 manufacturing companies listed on the Indonesia Stock Exchange. The sample has been selected through purposive sampling method so that the total data obtained is 234 data (in three years). In conducting data processing, this research uses Microsoft Excel and Eviews software version 12. The panel data regression model chosen in this study is the fixed effect model (FEM). The results of this study indicate that profitability has a significant positive effect on firm value. Meanwhile, capital structure, independent board of commissioners and firm size have no significant effect on firm value.
FAKTOR FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Arpin Baresi Putra;
Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i3.25250
The main purpose of this study was to determine the effect of Profitability, Financial Leverage, and Environmental Performance on Financial Performance. This study used 26 samples of manufacturing companies as research subjects after going through a selection process using purposive sampling. The data in this study were processed using Eviews 12 and Microsoft Excel. The results of this study indicate that Profitability has a positive and significant effect on Financial Performance, Financial Leverage has a positive and significant effect on Financial Performance, and Environmental Performance has a negative and insignificant effect on Financial.
PENGARUH LIQUIDITY, LEVERAGE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS
Rahardjo, Christie;
Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i1.33027
The purpose of this study is to determine the influence of liquidity, leverage and frm size on financial distress studies on non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period of 2018 -2020. The sampling method uses as many as 34 samples of non-financial companies that have been re-selected with a total of 102 data for a three-year period. Then this study used secondary data. The data processing in this study used eviews version 12 software. The results of this study show that liquidity does not affect financial distress and then leverage and firm size have a negative effect on financial distress.
PENGARUH PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP CASH HOLDING
Owen, Nakanael;
Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i1.33028
Nowadays, cash became a standard to measure a company ability in money management. There have been many studies on cash holding but came with inconsistent results. This study aims to determine the effect of profitability, leverage, and sales growth on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The number of research samples was 204 data, which were selected using purposive sampling method. The hypothesis testing model uses multiple regression analysis with the help of Eviews 12 and Microsoft Excel 2010. The results of this study shows that profitability has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding, and sales growth has no effect on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Aprillia, Winda;
Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i1.33098
This research aims to find out how working capital turnover, solvency, firm size, and sales growth affect financial performance in manufacturing companies in the goods and consumption industry sector with the food and beverage subsector listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected by purposive sampling method with total sample of 22 food and beverages companies from a total population of 43 food and beverage companies. Data processing uses Eviews version 12 and Microsoft Excel. The result showed that working capital turnover, firm size, and sales growth have a positive and significant effect on financial performance. Solvability has a negative and significant effect on financial performance. The implications of this research is the need for an increase in working capital turnover, firm size, and sales growth which will affect the increase in the company’s financial performance.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI
Kusumah, Olivia Christabella;
Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i2.33703
The purpose of this research was to obtain empirical evidence on the influence of liquidity and profitability variables on firm value with the CSR variable as the moderation. This study used secondary data which was tested using SPSS version 29. The research data came from companies in the food and beverage sub-sector from consumer goods industry companies listed on the IDX during 2019-2021, where sample selection used purposive sampling and a total of 21 companies were obtained. . The results obtained are that liquidity has no effect on firm value, profitability has a positive influence on firm value, CSR is not able to moderate the effect of liquidity on firm value, but CSR is able to moderate the effect of profitability on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Dharpamahe, Arnavad;
Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i2.33712
This study aimed to find how the influence of profitability, corporate finance and firm size on dividend policy in manufacturing companies consumer non-cylicals and healthcare sector were listed on Indonesia Stock Exchange for 2019-2021. The sample was selected using purposive sampling method with the final sample data of 30 companies. The data processing technique used multiple linear regression analysis assisted by the SPSS Version 29.0 program and Microsoft Excel 2016. The results of this study indicated that profitability had significant positive effect on dividend policy. Meanwhile, corporate finance and firm size have no significant positive effect on dividend policy.