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Journal : Jurnal Paradigma Akuntansi

PENGARUH CAR, NIM, LDR, DAN BOPO TERHADAP ROA PADA PERBANKAN DI BEI Natasya Rosandy; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21373

Abstract

The purpose of this study is to empirically examine the influence of CAR, NIM, LDR, and BOPO, towards ROA on banking companies listed in Indonesia Stock Exchange from the period of 2017–2019. Sample was selected using purposive sampling method and the valid data was 68 data. Data processing techniques using multiple regression analysis by Eviews version 10 and helped by Microsoft Excel 2013. The results of this study indicate that CAR and LDR has positive no significant influence towards ROA, NIM has positive significant influence towards ROA, and BOPO Ratio has negative significant influence towards ROA. The implication of this study is the need to increase NIM and decrease BOPO that will increase ROA which will bring a good signal for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Indry Laraswati; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21455

Abstract

This research aims at how the effect of liquidity, profitability, firm sze, firm growth on property, real estate, and building construction industry listed on the Indonesia Stock Exchange during 2015-2019. Sample was selected using purposive sampling method and the valid data was 15 companies. Data processing techniques using panel data regression analysis what helped by Eviews program (Econometric Views) for Windows vers. 10.0 and Microsoft Excel 2013. The results of this study indicate that independent liquidity, profitability, and firm growth have a significant influence on dividend policy, and firm sizehave no significant effect on dividend policy. The implication of this study is the need to increase the company management to increase firm.
FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 Rahel Christiana Surya; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23505

Abstract

This study aims to determine the effect of total asset turnover, firm growth, profitability, firm size on dividend policy in manufacturing companies in 2018-2020. The sample was selected based on the purposive sampling method and the valid data were 21 companies. The data processing technique in this study uses multiple regression analysis assisted by Eviews version 12 and Microsoft Excel 2010. The results of this study indicate that total asset turnover and profitability have a significant negative effect on dividend policy, while firm growth and firm size have no significant effect on dividend policy. The implication of this research is the importance of analyzing the prospects and performance of the company in order to improve dividend policy and attract investors to invest.
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LEVERAGE, TANGIBLE ASSET TERHADAP CASH HOLDING PERUSAHAAN MANUFAKTUR Laura Widjaja; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23630

Abstract

The purpose of this study is to find out whether growth opportunity, profitability, leverage, and tangible asset affect cash holding. The sample selection method used is purposive sampling withthe number of selected samples was 60 manufacturing companies listed on the Indonesia StockExchange (IDX) for the period 2018-2020. This study used multiple regression analysis with EViews 12 and Microsoft Excel 2019 programs. The results of the t test showed leverage,tangible assets had a significant negative effect and profitability had a significant positive effect on cash holdings. While growth opportunity has no significant effect on cash holding. The implication in this research is that a company requires to manage cash well so that it can achieve an optimal cash holding level in carrying out its operational activities.
PENGARUH ASSET GROWTH, LEVERAGE, STRUKTUR AKTIVA DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Sherly Milenia; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25086

Abstract

This research aims to determine the effect of asset growth, leverage, asset structure and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Purposive sampling method was used in determining the sample with several criteria, so that 33 of manufacturing companies were obtained. The data processing technique uses multiple regression analysis using EviewsVersion 12. The results of this study indicate that asset growth and asset structure have a positive and significant effect, while leverage and business risk have a negative and significant effect on capital structure. The implication of this research is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving the company's performance for the better.
FAKTOR-FAKTOR YANG MEMENGARUHI DIVIDEND POLICY PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 Vern Rosalin; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25245

Abstract

The purpose of this study is to obtain empirical evidence of the effect of capital structure, growth in net assets, collateralizable assets and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique was purposive sampling where the number of samples selected was 21 companies. Data processing with multiple regression analysis using Eviews 12 software and Microsoft Excel 2019. The results show that profitability has a negative and significant effect on dividend policy, while capital structure, growth in net assets and collateralizable assets have no significant effect on dividend policy. The implication of this research is that the company's performance needs to be improved in order to maximize profits so that the prosperity of shareholders can be guaranteed through dividends distributed by the company.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR PERIODE 2017-2019 Yunilia, Inda; Sha, Thio Lie
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.v5i4.26415

Abstract

This study aims to determine the effect of investment decision, managerial ownership, company growth, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selected by purposive sampling method and valid data is 25 companies. The data processing technique uses multiple regression analysis assisted by the Eviews 12 and Microsoft Excel program. The results of this study indicate that investment decision has a significant positiveeffect on firm value, while managerial ownership, company growth and profitabilityhave a insignificant positive effect on firm value. The implication of this research shows that the importance of company value for investors is necessary to increase the company's performance in order to attract investors to invest.
FAKTOR-FAKTOR YANG MEMENGARUH KINERJA PERUSAHAAN MANUFAKTUR Angelia, Christy; Sha, Thio Lie
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.v5i4.26655

Abstract

This study aims to obtain empirical evidence about the impact of liquidity, leverage, firm age, and intangible assets on firm performance. The subjects used in this study were manufacturing companies listed on the Indonesian Stock Exchange during 2018-2020 period with a sample of 78 companies with 234 data. Data processing using Eviews 11 software with purposive sampling method. The results of this study shows firm age has a negative significant effect and leverage has a positive significant effect on firm performance. While liquidity and intangible assets have a positive insignificant effect on firm performance. The implication of this research is that companies need management that is able to manage their companies well so that they can improve the firm's performance to carry on and survive in the competition.
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2020 Stella, Stella; Sha, Thio Lie
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.v6i1.28732

Abstract

This study aims to determine the influence of activity ratio, liquidity, operating leverage and asset growth in manufacturing firm’s capital structure that listed on IDX in 2018-2020 period. The selection sample used purposive sampling method and the valid data were 33 companies. The data is processed with Eviews 12 and Microsoft Excel 2019 program by using multiple regression analysis. The result of this study indicate that asset growth has a significant positive effect on capital structure, while activity ratio, liquidity, and operating leverage have insignificant effect on capital structure. The implication of this research is that a company requires to determine decisions in funding to obtains optimal capital structure so that the company can maintain its existence in the long term.
FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR DI BEI Sunandy, Jonathan Alvin; Sha, Thio Lie
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.v6i2.29873

Abstract

This study aims to obtain empirical evidence regarding the effect of structure asset, firm size, dividend policy, and profitability on the firm debt in manufacturing companies on the IDX. The technique sampling used was purposive sampling. The company data in the study were 30 companies. This study uses secondary data that is processed using Eviews version 12. The F test show that structure asset, firm size, dividend policy, and profitability have a significant effect on debt policy. The t test show that profitability has a positive significant effect on debt policy, structure asset has a negative insignificant effect on debt policy. Firm size and dividend policy have a positive insignificant effect on debt policy. The implication of this study is to provide consideration in making decisions for companies related to factors that affect debt policy.