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All Journal Jurnal Ekonomi GEMA EKONOMI Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Henny Wirianata, Viriany,
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Felicia, Felicia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26449

Abstract

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.
PENGARUH LEVERAGE, ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY DENGAN FIRM SIZE SEBAGAI MODERASI Metta S, Irene; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28659

Abstract

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.
PENGARUH LEVERAGE, LIQUIDITY RATIO, FIRM SIZE, ACTIVITY RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019 Wahyudi, Robby; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28729

Abstract

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.
FAKTOR - FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR Oktaviani, Oktaviani; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29872

Abstract

This study aims to determine whether there is an effect of profitability, leverage and firm size on tax avoidance. This research uses secondary data for manufacturing companies obtained from the Indonesian Stock Exchange (IDX) in 2018-2020. This study used a descriptive research design and the sample data was selected using purposive sampling method. There are 210 data from 70 companies in the manufacturing sector. The data is processed using the EViews 12 SV application. The results of this study that profitability has a negative and insignificant effect on Tax Avoidance, Leverage has a positive and significant effect on Tax Avoidance and Firm Size has a positive and insignificant effect on Tax Avoidance.
FAKTOR - FAKTOR YANG MEMENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR Oktaviani, Oktaviani; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.30725

Abstract

This study aims to determine whether there is an effect of profitability, leverage and firm size on tax avoidance. This research uses secondary data for manufacturing companies obtained from the Indonesian Stock Exchange (IDX) in 2018-2020. This study used a descriptive research design and the sample data was selected using purposive sampling method. There are 210 data from 70 companies in the manufacturing sector. The data is processed using the EViews 12 SV application. The results of this study that profitability has a negative and insignificant effect on Tax Avoidance, Leverage has a positive and significant effect on Tax Avoidance and Firm Size has a positive and insignificant effect on Tax Avoidance.
FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Soesanto, Friska Rama; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32267

Abstract

The objective of this study is to determine the effect of profitability, leverage, and liquidity towards tax aggresiveness. This research uses secondary data from manufacturing companies that is listed on the Indonesian Stock Exchange during the period of 2018-2020. The sample is selected using purposive sampling and amounted to 79 companies. The data is processed by using Eviews 12. Outputs obtained from this study indicates that leverage has a positive and significant influence towards tax aggressiveness. Profitability and liquidity has a negative and not significant influence on tax aggresiveness.
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 YANG TERDAFTAR DI BEI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Geraldio, Ferick; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32283

Abstract

The purpose of this study was to analyze the effect of profitability and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with firm size as a moderating variable. The research period starts from 2018 to 2020. The research sample was taken based on the purposive sampling method consisting of 70 companies. Sothe research data for three years amounted to 210 data. The data obtained were processed using the Eviews v.12.0 program. The results of the analysis in this study indicate that profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size can moderate but weaken the effect of profitability on capital structure. Firm size can moderate but weaken the effect of asset structure on capital structure.
FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR Franjaya, Fandy; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32364

Abstract

This study was conducted to find out the effect of probitability, leverage, firm size, and liquidity on firm value in manufacturing companies that are listed in Indonesia Stock Exchange (IDX) in 2018-2020. This study was conducted on manufacturing companies that are selected using purposive sampling method. This study has total of 162 data, consisting 3 years of data. This study uses Eviews 12 for data processing technique with Fixed Effect model. The result shows that profitability and leverage have significant positive effect on firm value, meanwhile firm size has significant negative effect, and liquidity has no significant effect.
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE DENGAN MODERASI WORKING CAPITAL REQUIREMENT Salim, Licia Priscilia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35357

Abstract

The purpose of this research is to obtain empirical evidence about the effect of leverage and sales growth with working capital requirements as a moderating variable in food and beverage sub-sector companies listed on the Indonesian Stock Exchange during the period of 2019-2021. This research used 48 samples of financial data in company annual reports that have been selected through a purposive sampling method. Data processing in this research was done using moderation regression analysis helped by the EViews 12 program. The results of this research indicate that leverage has a significant and negative effect on firm performance. The implication of this research is that companies need to continue to improve their company's performance and maintain good financial conditions in order to remain competitive in this world economy.
Co-Authors Anggono, Jelena Cahyadi, Vinny Felicia Felicia Franjaya, Fandy Ganiardy, Faustine Geraldio, Ferick Gunawan, Mega Hani, Michelle Henny Wirianata, Henny Hung, Albert Ernest Hwang, Helvina Imanuel, Steven Julieta, Villia Kurniawan, Timothy Brian Liana Susanto Margaretha, Noviana Marhendra, Marhendra Metta S, Irene Morgan, Christopher Elihu Billy Niandra, Ratna Oktaviani oktaviani Salim, Licia Priscilia Salim, Monica Soesanto, Friska Rama Tandri, Beatrice Tannessia Tanzil, Kezia Agustilia Tatang, Stefvano Christianto Wahyudi, Robby Yanti Yanti Zebua, Lydia Patricia