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<![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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Cahyadi, Vinny]]>;
<![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.v7i1.33068
<![CDATA[The purpose of this research is to obtain empirical evidence on the impact of profitability, liquidity and leverage on financial distress with firm size as moderating variable in the manufacturing companies food and beverages sub-sector listed on the Indonesia Stock Exchange during 2019-2021 based on Jakarta Stock Industrial Classification (JASICA). This research use purposive sampling method to obtains 39 sample data from 13 manufacturing companies food and beverages sub-sector. The analytical technique used in this research is moderated regression analysis (MRA). This research used E-views 12 SV to analyze the panel data. As a result, profitability and liquidity did not significantly affected the financial distress, but leverage has a significant negative impact on financial distress. Firm size is able to moderate profitability and leverage on financial distress, while firm size doesn’t be able to moderates the impact of liquidity on financial distress. The implication of this study are the need to increase the effectiveness of assets owned by the companies and the need of company management ability to manage the debt owned that will be a positive signal for investors and prevent company from financial distress risk.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING DENGAN GCG SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Morgan, Christopher Elihu Billy]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33700
<![CDATA[This study aims to analyze the effect of growth opportunity, cash flow, and capital expenditure on cash holding with good corporate governance (GCG) as a moderating variable in plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2019-2021. The sample technique used is purposive sampling where the total sample is 11 companies with a total of 33 data. The analysis technique used in this study is moderating regression analysis using Eviews 12 for students to process data and Microsoft Excel 2010 to collect data. The results shown in this study indicate that growth opportunity and cash flow have a positive and significant effect on cash holdings, while capital expenditure has a negative and insignificant effect on cash holdings. GCG moderates the effect of growth opportunity on cash holding, while GCG does not moderate the effect of cash flow and capital expenditure on cash holding. The implication of this research is the need for increased board of commissioners meetings to increase growth opportunities which will increase cash holdings for better financial management by companies.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Tanzil, Kezia Agustilia]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33762
<![CDATA[This research is aims to empirically examine the effect of asset structure, liquidity, and company size on capital structure with profitability as a moderating variable for food and beverage companies listed on the IDX for the 2019-2021 period. In this study, data were used from 20 food and beverage companies listed on the IDX that had been selected using a purposive sampling method for a period of 3 years. In this research, Microsoft Excel and Eviews Student ver 12 software is used to processed the data. Conclusions of this research are asset structure had a positive and significant effect on capital structure, liquidity and firm size had a negative and insignificant effect on capital structure, profitability could moderate the effect between asset structure and company size on capital structure, and profitability cannot moderate the effect of liquidity on capital structure.]]>
<![CDATA[PROFITABILITY DAN FAKTOR LAINNYA YANG MEMPENGARUHI DEBT POLICY ]]>
<![CDATA[Julieta, Villia]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34233
<![CDATA[The main purpose of this research is analyze the effect of profitability, liquidity, asset structure and firm size on the debt policy, on consumer non-cyclical companies listed on Indonesian Stock Exchange in the period of 2018-2021. This research uses purposive sampling method, and there were 11 companies as samples for this research. The statistics method used was multiple regression analysis which are processed using EViews 12 Student Version software. Based on the results of this research, the variable profitability had no significant effect on debt policy. The variable liquidity and firm size had negative and significant effect on debt policy. While asset structure partially had a positive and significant effect on the debt policy.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL ]]>
<![CDATA[Marhendra, Marhendra]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34410
<![CDATA[This research aims to obtains empirical evidences on the influence of profitability, likuidity, toward capital structure. This research uses secondary data which was tested with Eviews version 9. The data that is used in this research coming from manufacturing companies automotive and components that are listed in the Indonesian Stock Exchange during year 2019-2021, in which with purposive sampling method there are 12 companies chosen as samples. The results of this research are that profitability has a significant positive effect on the capital structure that is rejected, and liquidity has a significant effect on the capital structure that is accepted.]]>
<![CDATA[PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Felicia, Felicia]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25279
<![CDATA[The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.]]>
<![CDATA[PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Felicia, Felicia]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26449
<![CDATA[The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.]]>
<![CDATA[PENGARUH LEVERAGE, ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY DENGAN FIRM SIZE SEBAGAI MODERASI ]]>
<![CDATA[Metta S, Irene]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i1.28659
<![CDATA[The aim of this research to show empirical evidence the effect of leverage, accounting conservatism on earnings quality and to obtain that firm size moderates the effect of leverage on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. This research used 70 manufacturing companies selected by using purposive sampling and total of data are 280 for four years. The application for processed the research data by using Eviews application version 12 and Microsoft Excel 2019. The results of this research showed that all independent variables have a simultaneous effect on earnings quality and the partial test showed that leverage has positive and significant effect on earnings quality, accounting conservatism has positive and significant effect on earnings quality, and firm size is able to moderate the effect of leverage on earnings quality.]]>
<![CDATA[PENGARUH LEVERAGE, LIQUIDITY RATIO, FIRM SIZE, ACTIVITY RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019 ]]>
<![CDATA[Wahyudi, Robby]]>;
<![CDATA[Viriany, Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i1.28729
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the effect of liquidity ratio, leverage, firm size and activity ratio on profit growth in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses 15 samples and 45 data from manufacturing sector companies which were selected by purposive sampling method. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the Eviews 12 program. The results of this study indicate that simultaneously liquidity ratio, leverage, firm size and activity ratio have a significant effect on profit growth. While partially the firm's liquidity ratio, firm size and activity ratio have no effect on profit growth. However, the leverage variables have an effect on profit growth.]]>
