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Augustpaosa Nariman Augustpaosa Nariman
Universitas Tarumanegara
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Indeks Harga Saham Gabungan Hendang Tanusdjaja; Augustpaosa Nariman
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.546

Abstract

The growth of the stock market in Indonesia from the Composite Stock Price Index (CSPI) showed quite fantastic in the last ten years after experiencing a downturn in the 2008 global financial crisis. The stock investment in the capital market is not the only type of financial investment, there is another type, namely Indonesia Bank Certificate (SBI) and money market measured by exchange rates. This study aims to find out how the SBI interest rate, exchange rate, money supply (M2) and inflation affect the JCI in the 2011-2015 periods. By using SPSS V20, it was found that in the period of SBI interest rate, exchange rate, money supply (M2) and inflation rate had no effect on the CSPI. This is due to the level of return on the capital market being greater than the SBI interest rate and exchange rate difference, while the number of transactions on the Indonesia Stock Exchange is still dominated by foreign investors, M2 does not affect the CSPI, and they are generally traders rather than investors, thus the inflation rate affects the company's growth was slightly ignored.
Analisis Faktor-Faktor yang Mempengaruhi Capital Expenditure Sharen Criselda, Augustpaosa Nariman
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.765

Abstract

This study aims to determine the effect of free cash flow, dividends, interest expense, and firm size on capital expenditures. This study uses a sample of 68 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The software used is Eviews version 12 with a purposive sampling method. This study uses a panel of regression data with three models, namely the common effect model, the fixed effect model, and the random effect model. After testing, the random effect model is the chosen model. The results of this study indicate that free cash flow and firm size have a positive and significant effect on capital expenditures. That is, the higher the free cash flow and the larger the size of a company, the higher the amount of capital expenditure. In addition, dividend and interest expenses have a positive and insignificant effect on capital expenditures.
IMPLIKASI KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Augustpaosa Nariman
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

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Abstract

Earnings owned by the company will attract investors to invest their capital in the company. Increased profits will have an impact on increasing the value of the company as seen from the company’s stock market price. The increasing value of the company will be influenced by several factors, namely financial performance, debt policy and intellectual capital. Financial performance illustrates how much companies can get profits, and how much the rate of return on equity. Financial performance is illustrated through profitability ratios. Debt policy is how much a company uses debt as a company capital in running its business. Intellectual capital is a non-physical factor that can provide benefits to the Company. In this case, it is illustrated by the company’s ability to develop technology, the ability and commitment of employees in carrying out their work and the system of procedures established by the company in carrying out its operational activities. The purpose of this study is to analyze how the influence of financial performance, debt policy, and intellectual capital on firm value. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. By using purposive sampling techniques and in accordance with predetermined criteria. The results showed that financial performance had a significant positive effect, debt policy had a significant negative effect, and Intellectual capital had no significant effect on the company. The analysis shows that financial performance and intellectual capital have a positive relationship, which when the financial performance and intellectual capital increase, there will be an increase in the value of the company, while debt policy shows a negative relationship, which debt policy ratio increases, there will be a decrease in the value of the company.Keywords: Financial Performance, Debt policy, Intellectual Capital, Value of the firm
IMPLIKASI LIQUIDITY, FINANCIAL LEVERAGE, DAN KINERJA LINGKUNGAN TERHADAP FINANCIAL PERFORMANCE Augustpaosa Nariman
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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Abstract

This study aims to determine the impact of liquidity, financial leverage, and environmental performance on the financial performance of manufacturing companies listed in the Indonesia Stock Exchange for the year 2018-2020. The sampling technique used in this research is the purposive sampling method. There are 26 registered manufactured companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was processed using Microsoft excel and E-views version 12. This study uses panel data regression with a fixed effect model. The results of this study indicate that financial leverage has a positive and significant effect on the financial performance, while liquidity and environmental performance have a positive and insignificant effect on the financial performance. Keywords: Liquidity, Financial Leverage, Environmental Performance, Financial Performance
ANALISIS PREDIKSI KEBANGKRUTAN DAN HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN BATU BARA Augustpaosa Nariman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.122.235

Abstract

This study aims to examine and analyze the bankruptcy prediction on coal mining company listed onthe Indonesia Stock Exchange. Bankruptcy prediction on coal mining companies using the Altman ZScore to see how big a bankruptcy prediction coal mining company. The data used in this study arethe financial statements of coal mining companies that are in the period 2012-2014 on the IndonesiaStock Exchange. The analysis technique used is a bankruptcy prediction model Altman Z-Score usingfive variables representing liquidity ratios, profitability ratio, and activity ratio. During theobservation period of 2012-2014 shows that the research data as many as 19 coal mining companiesthere are in a state of bankruptcy. In 2012 and 2013 there were 31.6% of companies experiencingbankruptcy prediction, and 26.32% are in the gray area. 2014 showed an increase where there are42.10% of companies experiencing bankruptcy prediction and 5.26% in the gray area..Keywords: Altman Z-Score, Predicted Bankruptcy, Stock price
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21392

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21438

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22373

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25246

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25250

Abstract

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.
Co-Authors Agatha, Monica Alysia Himawan Andrew Andrew, Andrew Annisa Fadila Puteri Ardhiansyah3, Ardhiansyah Arpin Baresi Putra Bahusatya, Narauttama Cahyadi, Jeremy Callista, Dyan Christian Alessandro Dharpamahe, Arnavad Ekadjaja, Margarita Erick Hernandez Flolinda, Karin Gervaise, David Gunawan, Belinda Gunawan, James Tirta Gunawan, Revika Averamita Hensu, Kent Evangelista Hon, Elvin Irmansyah, Deddy Jessica Christie, Jessica Kelvin, Seng Kencana, Richie Kevin Jeonghun Yonathan Jeong Kusumah, Olivia Christabella Margarita Ekadjadja Massidy, Alan Octama Melvin Freddy Owen, Nakanael Palupi, Devia Galuh Prajogi, M. Bintang Puteri, Annisa Fadila Putri, Vidra Octavia Tjandra Qinthara, Dhina Rizka Rahardjo, Christie Rini Tri Hastuti Sefika, Salva Seng Kelvin Sutio, Jovan Tanusdjaja, Hendang Trivena, Christy Vanessa, Marshiella Vennessa Willi Sunandi Winda Aprillia, Winda Yohanes Yohanes