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Sufiyati, Sufiyati
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Veterinary Other

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PENGARUH CAPITAL STRUCTURE, GROWTH, SIZE, PROFITABILITY, & LIQUIDITAS TERHADAP NILAI PERUSAHAAN Ernestine, Sherina; Sufiyati, Sufiyati
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.v6i1.28541

Abstract

This study aims to obtain empirical evidence regarding the effect of capital structure, growth, size, profitability, and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017-2020. This study used purposive sampling technique and obtained as many as 71 companies. The results of this study indicate that the capital structure proxied by DER and profitability as proxied by ROE has a positive and significant effect on firm value, size has a negative and significant effect on firm value. Growth has a positive and insignificant effect on firm value and liquidity as proxied by CR has a negative and insignificant effect on firm value
KAITAN LEVERAGE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN NPM TERHADAP PRAKTIK MANAJEMEN LABA Sakagita, Marvella Andika; Sufiyati, Sufiyati
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.v6i1.28738

Abstract

The purpose of this research is to determine the correlation of leverage, firm size, information asymmetry and net profit margin on earnings management in manufacturer company registered in the Indonesia Stock Exchange in 2017-2019. The method used in the sample selection is purposive sampling method. The research was conducted on 76 companies and the data obtained were processed using SPSS Statistic 25. The result of this research shows leverage, firm size, information asymmetry and net profit margin don’t have a significant effect on the earnings management in manufacture companies.
PENGARUH LIQUIDITY, LEVERAGE, ASSET TANGIBILITY, BOARD SIZE DAN FIRM AGE TERHADAP PROFITABILITY Chang, Michelle; Sufiyati, Sufiyati
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.v6i1.28747

Abstract

The purpose of this research is to indetify and analyze about the effect of liquidity, leverage, asset tangibility, board size and firm age on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2020 period. The research design is a descriptive study with a purposive sampling method which resulted 284 research samples. The data processing technique uses multiple regression analysis using Eviews 10 software. The results showed that the liquidity and leverage don’t have a positive effect on profitability. Asset tangibility and board size don’t have a negative effect on profitability. While the firm age has a negative effect on profitability. The implication of this research is that resource management, responsiveness to the market and the ability to analyze factors that affect profitability can increase the profitability and performance of the company so as to meet the needs of stakeholders and maintain survival.
PENGARUH LIKUDITAS DAN FAKTOR LAIN TERHADAP CASH HOLDING DI MODERASI GOOD CORPORATE GOVERNANCE Ng, Michelle; Sufiyati, Sufiyati
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.v6i2.29788

Abstract

The purpose of this study was to obtain evidence related to the effect of liquidity, leverage, company size, capital expenditure, and good corporate governance on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020. With purposive sampling technique, the data used in this study as many as 52 companies with a total 156 observations of data for three years and processed using the Eviews 12 software. This study uses Multiple Regression Analysis and Moderated Regression Analysis. The results of the study partially show that liquidity and capital expenditure do not have a significant effect on cash holding. Meanwhile, leverage and company size have a significant effect on cash holding. Good corporate governance as a moderating variable to examine the relationship between capital expenditure and cash holding shows that good corporate governance does not moderate the relationship between capital expenditure and cash holding.
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PERUSAHAAN Christin, Jesica; Sufiyati, Sufiyati
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.v6i3.31439

Abstract

The purpose of this study was to examine how firm size, solvability, public ownership, audit committee, and accountant public firm's reputation affects audit delay in manufacturing companies listed in the Indonesia's Stock Exchange during the 2018-2020 period. Purposive sampling method was used to narrow down the samples to 154 companies. Multiple linear regression was used to process the data, which was done using the software Microsoft Excel 2016 and Econometric Views (Eviews) 12.0 Student Version. The results of this study shows that public ownership significantly affects audit delay, whilst firm size, solvability, audit committee and accountant public firm's reputation significantly does not affect audit delay.
PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS, DAN RASIO PERTUMBUHAN TERHADAP FINANCIAL DISTRESS. Adhiyudho , Adhityo Krisno; Sufiyati, Sufiyati
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.v6i4.32372

Abstract

This Research aim to know if there are correlation between liquidity ratio, profitability ratio, leverage ratio, activity ratio, and growth ratio to financial distress that happened on manufacturing company that the company already listed in Indonesia Stock Exchange during 2018 – 2020. Sample was chosen with purposive method and the data that was chosen to be research data is consist of 31 companies. Data that been used in this research is process with Eviews 12 and Microsoft Excel 2019. The research shows that liquidity, profitability, leverage, and activity ratio show significant influence on financial distress and growth ratio doesn’t have significant influence on financial distress. The implication on this research is that management should have be cautious when using debt and maximising the use of asset to prevent companies to enter the state of financial distress.
Faktor Yang Mempengaruhi Struktur Modal Perusahaan Property, Real Estate And Building Construction Chandra, Andhika; Sufiyati, Sufiyati
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.v6i4.32447

Abstract

The purpose of this research is to examine the effect of profitability, liquidity, firm size, and active structure on capital structure in property, real estate and building construction companies on the Indonesia Stock Exchange for the period 2017-2020. The sample was selected by using a purposive method and there were 16 companies that were sampled in this research. This research uses Eviews 10. The results of this research indicate that firm size has significant effect on capital structure. The result of this research indicate that profitability, liquidity and active structure do not have a significant effect on capital structure. The implication of this study is need the role of firm size to make it easier for company to obtain fund in the form of debt loan that increase the value of capital structure, that be used for increase the performance of company.
FAKTOR PENENTU KEBIJAKAN HUTANG Sufiyati, Sufiyati; Goenawan, Melvin Vanwi; Lie, Eric Bryan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6594

Abstract

Salah satu keputusan yang penting dan mempengaruhi keberlanjutan perusahaan adalah keputusan untuk memilih sumber pendanaan ekternal atau internal. Kebutuhan tambahan dana ekspansi dapat mendorong perusahaan untuk menggunakan hutang, artinya perusahaan menggunakan sumber pendanaan eksternal. Purposive sampling digunakan dalam pemilihan sample, yang dianalisis dengan regresi linier berganda. Perusahaan yang bergerak di bidang barang consumer non cyclical yang terdaftar di Bursa Efek Indonesia antara tahun 2021 sampai 2024 sebagai sampel penelitian. Data diolah dengan program software SPSS. Variabel likuiditas memiliki dampak negatif terhadap kebijakan hutang, variabel profitabilitas, ukuran perusahaan, pertumbuhan perusahan dan struktur aset tidak menunjukkan berpengaruh.
The Effect of Profitability, Liquidity, Leverage, Firm Size and Firm Age on Sustainability Report: Evidence from Energy and Healthcare Companies Listed on The Indonesia Stock Exchange Suroso, Audrey Felicia; Sufiyati, Sufiyati
INOVASI Vol. 12 No. 2 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i2.p525-533.55797

Abstract

Sustainability reporting has gained increasing importance as companies face growing environmental, social, and governance expectations, particularly in sectors with substantial social and environmental impacts such as energy and healthcare. However, empirical evidence regarding the financial and organizational determinants of sustainability report disclosure in Indonesia remains inconclusive. This study aims to examine the effect of profitability, liquidity, leverage, firm size, and firm age on sustainability report disclosure among energy and healthcare companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a purposive sampling approach, 44 companies were selected, resulting in 132 firm-year observations. The data were analyzed using multiple linear regression with SPSS. The results indicate that profitability and firm size have a positive and significant influence on sustainability report disclosure, suggesting that financially strong and larger firms are more inclined to provide broader sustainability information to meet stakeholder expectations. In contrast, liquidity, leverage, and firm age show no significant effect, indicating that short-term financial capacity, capital structure, and corporate longevity do not necessarily drive sustainability disclosure practices. These findings contribute to the sustainability reporting literature by clarifying the role of firm characteristics within the Indonesian context.
Training on Preparing Company Financial Position Reports Sufiyati, Sufiyati; Goenawan, Melvin Vanwi; Lie, Eric Bryan
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 6 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v6i1.1127

Abstract

Backgrounds: Accounting plays a vital role in recording business transactions and documenting a company’s assets and financial position. Financial statements are essential tools for presenting a company’s financial condition, with the statement of financial position providing a snapshot of assets, liabilities, and equity at a specific point in time. However, high school students often have limited understanding of this report, which can hinder their financial literacy and readiness for further education or practical application. Objectives: This training activity aimed to enhance accounting knowledge related to the preparation and understanding of the statement of financial position among grade XII students at SMA Kristoforus 1. Methodology: The training was conducted through face-to-face sessions in October 2025. The program began with identifying partner needs, particularly students’ limited comprehension of the statement of financial position. The teaching team designed interactive training sessions supported by structured modules, theoretical explanations, sample problems, group exercises, discussions, and quizzes to assess understanding. Findings: Students showed high levels of enthusiasm and active participation throughout the training, including asking questions and engaging in discussions. Quiz results demonstrated a significant improvement in students’ understanding of the statement of financial position, indicating that the training effectively strengthened their accounting comprehension. Conclusions: The training program proved effective in improving students’ understanding of the statement of financial position and enhancing their financial literacy. Interactive learning methods and practical exercises were key factors contributing to the success of the activity, suggesting that similar approaches can be applied to accounting education at the secondary school level.
Co-Authors Adhiyudho , Adhityo Krisno Alexandra, Charlie Andrea, Karen Andrea Chandra, Andhika Chang, Michelle Christin, Jesica Elora, Elora Ernestine, Sherina Fiona Fiona, Fiona Goenawan, Melvin Vanwi Gunawan, Chairull Noval Jihanda, Cannaviero Lie, Eric Bryan Merry Susanti Meryna, Meryna Natalia Natalia Ng, Michelle Noreen, Keisha Novilia, Hellen Patrick, Jonathan Sakagita, Marvella Andika Salsabiela, Adinda Shafira Semarjaya, Diwei Lico Sofia Prima Dewi Suroso, Audrey Felicia Winnie, Xaviera Yanah, Fitri Serli