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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING SAHAM PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Gunawan, Mega]]>;
<![CDATA[Jodin, Viriany]]>
<![CDATA[ Jurnal Ekonomi Vol 20, No 2 (2015): July 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v20i2.155
<![CDATA[The purpose of this study is to obtain empirical evidence of return on assets, debt to equity ratio, earnings per share, firm age, firm size and the percentage of stock offering to the public of the level of underpricing of shares in a company which do initial public offering in Bursa Efek Indonesia. The population in this study is all companies that do an initial public offering listed in the Bursa Efek Indonesia with period of 2007 to 2012, which amounted to 125 companies that obtained through field studies in Bursa Efek Indonesia. Samples are selected by using purposive sampling method amounted to be 66 companies. The method of analysis in this study using multiple regression analysis. Purpose to through analysis multiple regression is to prove the effect of each six variables about level of underpricing. The results of this study showed that return on assets and firm size which have a significant influence on the level of underpricing.]]>
<![CDATA[Faktor-faktor yang mempengaruhi agresivitas pajak ]]>
<![CDATA[Susanto, Liana]]>;
<![CDATA[Yanti, Yanti]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Ekonomi Vol 23, No 1 (2018): March 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v23i1.330
<![CDATA[The Purpose of this research was to obtained an empirical evidence about the influence of Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.]]>
<![CDATA[Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2013 ]]>
<![CDATA[Viriany, Steven Sean,]]>
<![CDATA[ Jurnal Ekonomi Vol 21, No 1 (2016): March 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v21i1.381
<![CDATA[The purpose of this study is to determine the financial ratios partial effect on financial distress in manufacturing companies prior to the period of financial distress (t-n). Financial distress is defined as a late stage of corporate decline that precedes more cataclysmic events such as bankruptcy or liquidation. Analysis of financial ratios is performed to determine the ratio that affect the probability of financial distress. The method used is the purposive sampling method. Data analysis techniques logistic regression. Hypothesis testing is done in three periods, that is the period of one year before the financial distress (t-1), a two-year period before the financial distress (t-2) and a three-year period before the financial distress (t-3). Results indicate that the independent variables have a partial effect on manufacture company. The period t-1, ratio TL/TA and NI/TA affect financial distress. The period t-2, ratio NI/EQ affect financial distress. The period t-3, ratio TL/TA and NI/TA affect financial distress.]]>
<![CDATA[Ukuran Perusahaan Dan Tata Kelola Dalam Mengungkapkan Modal Intelektual ]]>
<![CDATA[Liana Susanto, Viriany, Henny Wirianata, Amin Wijoyo,]]>
<![CDATA[ Jurnal Ekonomi Vol 26, No 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v26i1.714
<![CDATA[The research data processed is from the 2016 – 2018 financial report for the manufacturing industry registered in IDX. Sample data were taken purposive random sampling. Data processing and analysis with data panel regression using the Eviews 10 program. From the results of the data found that significantly the size of the company and GCG has an influence over the disclosure of intellectual capital. The company's size variable indicates it has a positively significant influence. Meanwhile, of the five components of GCG tested, only the size of the board of directors partially positively influenced the level of disclosure about intellectual capital. Other GCG variables, namely independent commissioners, audit committees, and institutional ownership, have no significant influence.]]>
<![CDATA[Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi ]]>
<![CDATA[Viriany, Tiffany Wijaya,]]>
<![CDATA[ Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v0i0.784
<![CDATA[This study is conducted to find the influence of profitability and company growth on firm value with capital structure as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling method of this study is purposive sampling to obtains 33 manufacturing companies and 132 sample data. Analysis techniques used in this study are multiple linear regression and moderated regression analysis (MRA). This study used Eviews 12.0 to analyze panel data of this study. The results showed that profitability has a significant positive effect on firm value, but the company growth did not significantly affected the firm value, while capital structure as moderating variable is does not able to moderate profitability and company growth effect on firm value.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Pada Perusahaan Manufaktur ]]>
<![CDATA[Viriany, Gabriella Stephanie,]]>
<![CDATA[ Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v0i0.769
<![CDATA[This study aims to examine the effect of profitability, firm size, liquidity, and sales growth to the level of debt on manufacturing companies listed on Indonesia Stock Exchange. The study period is from 2017 to 2019. The data collection method was carried out with purposive sampling and selected 35 companies. The samples obtained were analysed using panel data regression with fixed effect model as the best model amongst other panel data regression models. The research indicates that profitability and firm size have a negative significant effect on debt. Meanwhile, liquidity has a negative non-significant effect on debt. Lastly, sales growth has a positive non-significant effect on debt.]]>
<![CDATA[Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size ]]>
<![CDATA[Henny Wirianata, Viriany,]]>
<![CDATA[ Jurnal Ekonomi Vol 26, No 3 (2021): November 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v26i3.797
<![CDATA[The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that used are 64 companies in manufacturing sector with a total of 192 data sorted by utilizing purposive sampling technique. The research results indicate that intellectual capital possess a positive and significant effect on financial performance, while leverage possess insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN STRUKTUR MODAL TERHADAP RETURN SAHAM DENGAN INFLASI SEBAGAI MODERASI ]]>
<![CDATA[Viriany, Viriany]]>;
<![CDATA[Wirianata, Henny]]>;
<![CDATA[Imanuel, Steven]]>;
<![CDATA[Salim, Monica]]>
<![CDATA[ Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 8 No. 2 (2024): Jurnal Muara Ilmu Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jmieb.v8i2.31471
<![CDATA[Return saham merupakan salah satu indikator penting dalam menilai kinerja dan prospek perusahaan. Return saham juga menunjukkan para investor berapa keuntungan atau kerungian yang diperolehnya dalam menginvestasi saham. Untuk mendapatkan return saham yang maksimal, para investor harus mempertimbangkan faktor- faktor yang dapat mempengaruhi return saham. Penelitian ini dilakukan untuk mengumpulkan bukti empiris mengenai pengaruh profitabilitas serta struktur modal terhadap return saham dengan inflasi selaku variabel moderasi pada perusahaan-perusahaan di industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2023 menurut klasifikasi Indonesia Stock Exchange Industrial Classification (IDX-IC). Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Total sampel yang didapatkan adalah 20 perusahaan sub industri makanan olahan dengan observasi 60 data sampel dari tahun 2021- 2023. Data panel dalam penelitian ini akan dianalisa menggunakan moderated regression analysis (MRA) dan software Eviews 12 SV. Hasil menampilkan bahwa profitabilitas serta struktur modal mempengaruhi return saham secara negatif dan signifikan. Inflasi bisa memperkuat pengaruh profitabilitas terhadap return saham namun tidak bisa memperkuat pengaruh struktur modal terhadap return saham. Perusahaan perlu mengevaluasi pengelolaan keuntungan perusahaan untuk dibagikan kepada investor atau sebagai modal operasi, memperhitungkan sumber pendanaan yang optimal yang akan menguntungkan perusahaan, serta melalukan persiapan dan menetapkan strategi yang tepat dalam menghadapi inflasi. Stock return is one of the most important indicators in valuating company’s performance and prospect. The amount of stock returns shows investors how much gain or loss that they received in investing. To get maximized stock return, investors need to consider many factors that can influence stock return. This research’s objective is to get empirical evidence in regards to the effect of profitability and capital structure on stock return with inflation as the moderating variable on companies in the foods and beverages industry that are listed in the Bursa Efek Indonesia period 2021- 2023 based on the classification provided by Indonesia Stock Exchange Industrial Classification (IDX-IC). Purposive sampling method is used to gather 20 sub-industry processed foods with a total of 60 observations across the year 2021- 2023. Analyses method used in this research is moderated regression analysis (MRA). Results showed that profitability and capital structure has negative and significant effect upon stock return. Inflation can moderate the effect of profitability upon stock return however it cannot moderate the effect of capital structure upon stock return. Companies need to evaluate the management of companies’ profit to be shared upon investors or to be reinvested back to the company, calculate the optimal ratio for company’s capital structure that will benefit the company most, and prepare strategies to face the unknowing inflation.]]>
<![CDATA[DAMPAK USIA DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA JAKARTA UTARA ]]>
<![CDATA[Zebua, Lydia Patricia]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i2.657
<![CDATA[This study aims to test whether there is an effect of age and sanctions on taxpayer compliance. The population in this study are people who already have taxes and work in North Jakarta. The number of samples in this study were 200 respondents. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of primary data. The results of this study provide empirical evidence that partially the variables of age independence and tax sanctions have a positive effect on audit quality. Simultaneously, the variables of age and tax sanctions have a significant effect on taxpayer compliance. Older respondents show a higher level of compliance, and tax sanctions play an important role in encouraging compliance. These findings have implications for tax policy, encouraging more effective tax socialization and education programs, as well as recommendations for increasing tax awareness among young taxpayers]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN ]]>
<![CDATA[Tatang, Stefvano Christianto]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.32848
<![CDATA[This research in the long term aims to increase knowledge in dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. The increase was in the form of increased utilization as a comparison to determine dividend policies for various companies, which in this study focused on manufacturing companies. Dividend Policy which is very influential on investors to determine dividends in the place of investment. The specific purpose of this study is to find out the effect of Profitability on dividend policy, Know the influence of Firm Size on dividend policy, know the effect of Laverage on dividend policy and know the effect of Liquidity on dividend policy. By using the variables Current Ratio, Size, Return on Assets, and Debt to Equity Ratio in the Dividend Payout Ratio. The results of this study show that the Variable Laverage and Liquidity have a significant positive influence on dividend policy, and the Variable Profitability and Firm size have a significant negative influence on dividend policy.]]>
