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<![CDATA[Pemahaman mahasiswa akuntansi terhadap aset, liabilitas, dan ekuitas setelah penerapan ifrs ]]>
<![CDATA[Sufiyati, Sufiyati]]>;
<![CDATA[Dewi, Sofia Prima]]>;
<![CDATA[Susanti, Merry]]>
<![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.v23i1.338
<![CDATA[This study was conducted to determine whether there are differences in understanding of accounting for assets, liabilities, and equity between students from SMU majoring in IPS, SMU majoring in Science, and SMK Accounting Department. Data collection methods were conducted by distributing questionnaires to students in West Jakarta and Tangerang. The questionnaires were distributed from August 28 to October 18, 2017. Data processing methods were performed by using SPSS. The results showed that there is a difference of understanding of accounting for liabilities between students who come from SMU majoring in science with SMK Accounting Department, and SMU majoring in IPS with SMK Accounting Department but for students who come from SMU majoring in science majors and SMU majoring in IPS showed no difference. For students from majoring in IPS, SMU majoring in Science, and SMK Accounting Department showed the same understanding of accounting for assets and equity.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Salsabiela, Adinda Shafira]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![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.v7i1.33029
<![CDATA[The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, leverage, sales growth, and capital intensity ratio on tax avoidance of the manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The data used are secondary data taken from financial reports in which 80 companies meet the sampling criterias. Samples processing techniques are obtained through purposive sampling method and the data were analyzed by using multiple linear regression analysis what helped by Eviews version 12. The result of the research indicates that leverage and sales growth have a significant influence on tax avoidance. However firm size, profitability, and capital intensity ratio have no significant influence on tax avoidance. The implication of the research is to increase comprehension for companies to be wiser in making decisions to do tax avoidance practices and become an evaluation for the government to determine the right policy to resolve tax avoidance practices.]]>
<![CDATA[PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Yanah, Fitri Serli]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![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.v7i1.33066
<![CDATA[This research was conducted with the aim of determining the effect of leverage, profitability, liquidity, and company size on company value in primary consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling method is used in conducting sample selection. A total of 52 companies were used in this study. This study uses technique multiple regression analysis and assisted by the SPSS program in performing data processing. The results of this study show that profitability has a significant effect on the value of the company, while leverage, liquidity, and company size do not have a significant influence on the value of the company. The implications in this study are expected that the company can increase profit in order to increase the value of the company so that it can provide positive signals for investors.]]>
<![CDATA[Faktor yang Mempengaruhi Kualitas Pelaporan Integrated Reporting pada Perusahaan Sektor Keuangan di Indonesia ]]>
<![CDATA[Alexandra, Charlie]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[The integrated report is a complete report that contains the organization’s financial and non-financial information to communicate value to every shareholder. This study aims to examine the sharing factors affecting the quality of integrated reporting on financial companies listed in the Indonesia Stock Exchange during 2020-2022. Using a non-probability sampling technique with a purposive sampling method, 20 companies are obtained as samples or as many as 60 observed data. The data analysis method in this study was multiple linear regression using the SPSS Software version 25. The study found that leverage, as measured by Debt to Equity Ratio, has a significant positive effect, while firm age significantly negatively affects the quality of integrated reporting. Profitability and firm growth have a positive and insignificant effect. The firm size had a negative and insignificant effect on integrated reporting quality. For a better result, further research may explore another variable that influences integrated reporting quality.]]>
<![CDATA[Faktor Yang Mempengaruhi Praktik Transfer Pricing Pada Perusahaan Non-Cyclical Yang Terdaftar Di BEI ]]>
<![CDATA[Jihanda, Cannaviero]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[This study aims to determine and analyze the effect of profitability, leverage, tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing in non-cyclical companies listed on the Bursa Efek Indonesia in the 2019-2021 period. The sampling technique uses purposive sampling in the form of secondary data taken from www.idx.co.id or the company's official website. The number of samples in this study were 39 samples. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. The results of the study show that leverage has a negative effect on transfer pricing. This research is expected to provide insights that influence transfer pricing practices in Indonesia]]>
<![CDATA[Faktor Yang Mempengaruhi Keputusan Melakukan Transfer Pricing ]]>
<![CDATA[Novilia, Hellen]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Transfer pricing is one of the factors that affect company profitability, even to state tax revenues. The purpose of this study is to find out how profitability, company size, tunneling incentive, and tax avoidance affect company decisions in carrying out transfer pricing practices. This study uses multiple linear regression methods by utilizing secondary data obtained from financial reports or annual reports. The subjects of this research are non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) based on their 2019-2021 financial reports. The results of this study are that tax avoidance has an effect on transfer pricing practices, while profitability, firm size, and tunneling incentive have no effect on transfer pricing practices]]>
<![CDATA[DETERMINAN CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER DI INDONESIA ]]>
<![CDATA[Patrick, Jonathan]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![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.v7i2.33761
<![CDATA[The purpose of this research was conducted to find empirical evidence about the effect of profitability, leverage, sales growth, capital expenditure, and firm size on cash holdings in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research model was analyzed using the Random Effect Model (REM). The samples used in this study were 63 primary consumer sector companies that had been selected by purposive sampling method for three years. Data processing was processed by multiple regression analysis of panel data using the Eviews SV 12. The results of this research show that leverage has a significant negative effect on cash holdings, and profitability, sales growth, capital expenditure, and firm size have no significant impact on cash holdings. The implication of this study is that companies can manage the amount of company cash for operational activities.]]>
<![CDATA[FACTORS AFFECTING FIRM VALUE WITH DIVIDEND POLICY AS MODERATION ]]>
<![CDATA[Winnie, Xaviera]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3639-3648
<![CDATA[The purpose of this study was to analyze how profitability, liquidity, company growth, company age and leverage affect firm value with dividend policy as a moderating variable in companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022. The total research sample was taken from companies with the consumer non-cyclicals sector selected by purposive sampling method. The data in this study are secondary data in the form of financial reports taken from the official IDX website. The total company data used in accordance with the research criteria were 81 research samples and after outliers became 65 research samples. The data of this study were analysed using multiple linear regression analysis techniques processed with SPSS (Statistical Product and Service Solutions) software version 26. The results of this study indicate that profitability and dividend policy have a significant positive effect on firm value. Liquidity, company growth and company age have no significant effect on firm value. Dividend policy does not moderate the effect of profitability, liquidity and company growth on firm value. This study provides important knowledge to company management to pay attention to factors that affect firm value.]]>
<![CDATA[PENGARUH PROFITABILITY, LIQUIDITY, NET WORKING CAPITAL, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING PADA PERUSAHAAN CONSUMER NON-CYCLICALS ]]>
<![CDATA[Gunawan, Chairull Noval]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![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.v7i3.34325
<![CDATA[This article outlines a study that looked at the impact of profitability, liquidity, net working capital, and growth opportunity on cash holdings in consumer non-cyclical companies. The quantitative descriptive research method was applied in this study. The data used consists of yearly financial reports from consumer non-cyclical enterprises, which provide detailed information about the variables under consideration. Consumer non-cyclical companies listed on the Indonesia Stock Exchange between 2020 and 2022 are the research subjects. The testing using the F-test reveals that profitability, liquidity, net working capital, and growth opportunity collectively have a significant influence on cash holding. The t-test results indicate that profitability and net working capital are factors that positively and significantly affect cash holding, while liquidity and growth opportunity do not have a significant influence on cash holding.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN SEKTOR KONSUMEN NON-CYCLICAL DI BURSA EFEK INDONESIA PERIODE 2019-2021 ]]>
<![CDATA[Elora, Elora]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![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.v7i3.34406
<![CDATA[This study aims to obtain empirical evidence regarding the effect of sales growth, asset structure, company size, profitability, and liquidity on the capital structure of non-cyclical consumer sector companies on the Indonesia Stock Exchange for the 2019-2021 period. The sample was selected by purposive sampling method and valid data were 132 data from 44 companies. The research data were processed using statistical software Eviews 12 Student Version to perform multiple linear regression analysis, classical assumption test, and hypothesis test. The results shown in this study are that asset structure and liquidity have a negative effect on capital structure. While sales growth, company size and liquidity have no effect on capital structure. The implication of this research is to become a reference for managers to consider and pay attention to the factors that affect the company's capital structure. Then, it provides a reference for investors in considering their decision to invest and also serves as a scientific reference and provides the latest information regarding capital structure.]]>
