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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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IMPLIKASI KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Augustpaosa Nariman
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1801

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2479

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33027

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33028

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33098

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33703

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33712

Abstract

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.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Callista, Dyan; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33757

Abstract

The purpose of this research to gain an empirical evidence on the influence of leverage, profitability, liquidity and investment decision variables on firm value in manufacturing companies sector consumer non-cylicals and healthcare listed on Indonesia Stock Exchange (IDX) period 2019-2021. This study used secondary data which was tested using SPSS version 29. This research used 19 companies that have been selected by purposive sampling method. The results obtained that leverage, profitability, liquidity and investment decision had a significant positive effect on firm value.
The Influence of Liquidity, Solvency and Company Growth on the Provision of Going Concern Audit Opinion (Study on Transportation and Logistics Companies in 2021-2023 Listed on the Indonesia Stock Exchange) Qinthara, Dhina Rizka; Nariman, Augustpaosa
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.49928

Abstract

In today's dynamic business environment, the ability of a company to continue its operations or maintain a going concern status is crucial, especially in capital-intensive sectors such as transportation and logistics. This study aims to examine the effect of liquidity, solvency, and company growth on the provision of going concern audit opinions in transportation and logistics companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This quantitative research involved 101 companies as the population, with a sample of 75 companies selected using purposive sampling based on specific criteria. Data were analyzed using multiple regression techniques to test the significance of each independent variable. The results reveal that both liquidity and solvency have a positive and significant effect on the issuance of going concern audit opinions, indicating that higher liquidity and lower debt levels increase the likelihood of receiving a favorable opinion. In contrast, company growth was found to have no significant effect on the auditor’s decision to issue a going concern opinion. Additionally, the three variables simultaneously exert a significant influence on the provision of going concern opinions. These findings suggest that financial indicators related to short-term capability and capital structure are more influential in auditors’ assessments than growth metrics. The study implies the need for companies to maintain healthy liquidity and solvency levels to strengthen stakeholders’ confidence and sustain their operational continuity. Future research is recommended to include qualitative factors or external economic conditions that may affect auditors’ judgments.
THE EFFECT OF DIFFERENCES IN TAX BOOKS ON INCREASES IN CORPORATE INCOME Hastuti, Rini Tri; Nariman, Augustpaosa; Ardhiansyah3, Ardhiansyah; Agatha, Monica
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.509-515

Abstract

The goal to be achieved by conducting this research is to find out whether differences in tax books have an effect on profit growth proxied by fixed differences and temporary differences with the research subjects, namely corporations with the consumer goods industry sector listed on the IDX in the 2019-2021 range. The sample selection was carried out by purposive sampling method and then 34 corporations that met the criteria were selected. The research data was processed using multiple linear regression analysis using the Eviews 12 program. From the research that has been done, it can be concluded that fixed differences and also temporary differences which are proxies for differences in tax books have no effect on profit growth. The results of this research have implications that the increase in income generated by corporations from time to time is a pure result of the operational performance of corporations and is not affected by differences in tax books.
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