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<![CDATA[PENGARUH POLITICAL CONNECTION DAN STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL PERFORMANCE ]]>
<![CDATA[Mursalim, Stella]]>;
<![CDATA[Lukman, Hendro]]>
<![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.v7i1.33069
<![CDATA[This study aims to empirically examine the effect of Political Connection (PC), Family Ownership (FO), and Managerial Ownership (MO) on Financial Performance in Infrastructure Companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used are 13 companies with 52 data. The test method used in this study is logistic regression using SPSS 20 software. Based on the results of the research that has been done, it means that Political Connection, Family Ownership, and Managerial Ownership have no effect on Financial Performance. The implication of this study for political connections who are competent in the field of business concerned and that family ownership and managerial ownership can work together in improving financial performance.]]>
<![CDATA[Pengaruh Faktor Risiko Terhadap Initial return IPO Pada Perusahaan Yang Melakukan IPO ]]>
<![CDATA[Mulyadi, Sebastian Taniel]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Simina, Juni]]>
<![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.v7i1.33127
<![CDATA[This study attempts to assess whether internal risk, external risk, investment risk, and business risk have an impact on the first return of IPOs conducted on the Indonesia Stock Exchange between 2020 and 2021. This study used a form of purposive sampling to collect data from as many as 90 companies. Version 21 of the SPSS (Statistical Product and Service Solutions) software was used to process the data. Internal risk, external risk, and investment risk were all negative and did not have a substantial impact on the first return of an IPO, according to the results of a multiple linear regression analysis of the data. While business risk is positive and has no major effect on the IPO's initial return, business risk is positive and has no effect. The implication of this research is that every firm planning an IPO or going public must present comprehensive and precise information and underline the risk factors that investors must consider.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-MONEY: STUDI PADA MAHASISWA UNIVERSITAS TARUMANAGARA ]]>
<![CDATA[Keegan, Kevin Kusuma]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Simina, Juni]]>
<![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.v7i2.33724
<![CDATA[The era of the industrial revolution had an impact on economic activities for the community to switch to a digital-based economy. As well as providing ease of economic activity for the community. One of them is the transition from cash to e-money. In its use e-money is influenced by factors of trust, security, convenience which is the intention of this research. The purpose of this study is to determine the effect of trust, security and convenience on the use of e-money. Subjects in this study were students. Samples were taken using simple random sampling method with a total of 80 students. Data processing techniques for descriptive analysis use the SPSS (Statistical Product and Service Solution) Application for Windows version 22.0 and Smart PLS Version 4.0. The results of this study indicate that trust has no significant effect on the use of e-money. and security have no significant effect on the use of e-money. Meanwhile, convenience has a significant effect on the use of e-money. The implication of this research is that if in this study a digital application for processing information which is easy to use, hassle- free, practical, will invite someones interest to use it.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI ]]>
<![CDATA[Sandra, Veronica]]>;
<![CDATA[Lukman, Hendro]]>
<![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.v7i2.33774
<![CDATA[This study aims to analyze the effect of prudence and growth on earnings quality with managerial ownership as a moderator in manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018-2021. The sample technique used is purposive sampling where the total sample after outliers is 30 companies with a total of 115 data. The analysis technique used in this study is moderating regression analysis using IBM SPSS Statistics Version 22 to process data and Microsoft Excel 2016 to collect data. The results shown in this study indicate that prudence and growth have no effect on earnings quality. Thus the role of managerial ownership as a moderator weakens the effect of prudence and growth on earnings quality. The implication of this research is that companies need to manage their CFO (Cash Flow Operations) well to improve earnings quality.]]>
<![CDATA[ANALISIS POLITICAL CONNECTION, FAMILY OWNERSHIP DAN MANAGERIAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT ]]>
<![CDATA[Jonathan, Stevanus]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Verawati, Verawati]]>
<![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.v7i3.34298
<![CDATA[This study aims to analyze the influence of political connections, family ownership, and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The method used in this research is a quantitative method with purposive sampling. The sample data used are 41 data from 11 mining companies. The collected sample data was processed using multiple regression analysis tests and assisted by IBM SPSS Statistics version 29 software. The results of this study are political connections and family ownership do not have a significant effect on earnings management, while managerial ownership has a significant influence on earnings management. The implication of this research is that shareholders must increase management or agent supervision, including as managerial ownership of earnings management practices that do not harm the company.]]>
<![CDATA[PENGARUH LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON-KEUANGAN ]]>
<![CDATA[Ho, Juan]]>;
<![CDATA[Lukman, Hendro]]>
<![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.v5i4.26664
<![CDATA[The purpose of this study is to obtain empirical evidence about whether or not the influence of liquidity, business risk, firm size, dan dividend on capital structure, either partially or simultaneously. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques with the help of Statistical Package for Social Science (SPSS 28.0). The result of this study indicate that liquidity and firm size significantly influence the capital structure. While business risk and dividend does not significantly influence the capital structure. The implication of this study is that company need to pay attention to variables such as liquidity and firm size when the company want to make a decision about capital structure.]]>
<![CDATA[ANALISIS DETERMINAN YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN INFRASTRUKTUR DI BEI ]]>
<![CDATA[Adjie, Jessica Kunta]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Simina, Juni]]>
<![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.v6i1.28744
<![CDATA[This Reseacrh aims to obtain empirical evidence of the effect investment Opportunity Set, Business Risk,Managerial Ownership,Institusional Ownership on Dividend Payout Ratio In Infrastructure companies listed on the Indonesia Stock Exchange for the 2016-2020 period . The sample obtained was based on Purposive Sampling method and the final data used in this study amounted 11 infrastructure companies. The data processing technique use IBM SPSS Version 25 software. The result show the variabel Investment Opportunity Set, Managerial Ownership, Institusional Ownership have no significant and negative effect on dividend payout ratio and the business risk variable has a significant positive effect on dividend payout ratio.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PERUSAHAAN PERBANKAN UMUM DI BEI ]]>
<![CDATA[Livia, Felice]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Simina, Juni]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29891
<![CDATA[Each study aims to decide the effect of Cash Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, and growth on bond ratings in general banking companies listed on the Indonesia Stock Exchange in 2016-2020 period. Purposive sampling method and valid data obtained as many as 20 companies for sample selection. Logistic regression analysis with SPSS version 21 program and Windows released in 2020 is the data processing technique chosen in this study. The results of this study indicate that the Cash Adequacy Ratio and Loan to Deposit Ratio has significant effect, while Non-Performing Loans and growth have no effect on corporate bond ratings. The implication of this research are the need for processing the company's Cash Adequacy Ratio and Loan to Deposit Ratio properly to be able to increase its bond rating.]]>
<![CDATA[DAMPAK LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON KEUANGAN ]]>
<![CDATA[Ho, Juan]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Simina, Juni]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i3.31402
<![CDATA[This research has a purpose to find empirical evidence about whether or not the influence of liquidity, business risk, firm size, and dividend on capital structure. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques by using Statistical Package for Social Science (SPSS 28.0). The end result of this study suggest that liquidity and firm size influence the capital structure. While business risk and dividend does not influence the capital structure. The implication, company need to pay awareness to variables such as liquidity and firm size when the company want to make a decision about capital structure.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 ]]>
<![CDATA[Raditya, Raditya]]>;
<![CDATA[Lukman, Hendro]]>;
<![CDATA[Simina, Juni]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32396
<![CDATA[This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 123 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.]]>
