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All Journal Jurnal Paradigma Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Tjakrawala, Kurniawan
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Economics, Econometrics & Finance Social Sciences

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PENGARUH LIKUIDITAS , LEVERAGE, DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN Lonardo, Felix; Tjakrawala, Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33132

Abstract

This research aims to test empirically the effect of liquidity, leverage, and profitability to dividend policy in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. This study used 20 data from consumer goods industries that have been selected using purposive sampling method. The data used are secondary data in the form of financial statements. Research data processing uses the program SPSS 21. The result of research shows that liquidity has a positive effect on dividend policy, leverage has a negative effect on dividend policy, profitability has a positive effect on dividend policy.
Aspek Kepemimpinan Manajemen, Praktik Manajemen Mutu Terpadu, dan Quality Performance: Analisa PLS-Path Modeling Tjakrawala, Kurniawan; Bangun, Nurainun
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i1.12772

Abstract

ABSTRACTThis study aims to predict the causal relationships between management leadership, total quality management practices, and quality performance. Data is collected from a survey through the distribution of questionnaires. The respondents are managers of selected private companies which have adopted Total Quality Management (TQM), listed in IDX Factbook 2016 and have been ISO 9001 certified. The purposive sampling method is applied to determine the number of respondents. A total of 150 questionnaires were distributed with 115 returned questionnaires and only 87 questionnaires that can be utilized. The data is analysed using Partial Least Squares (PLS)-Path Modelings. The result of this study demonstrates a positive causal relationship of management leadership and TQM element. The finding also proves positive causal relationships of each element of the TQM practices tested. It is also found that TQM practices has a positive causal influence on quality performance. ABSTRAKPenelitian ini bertujuan untuk menginvestigasi hubungan kausal antara kepemimpinan manajemen, praktik manajemen kualitas total, dan quality performance. Data penelitian dikumpulkan melalui kuesioner yang didistribusikan. Responden pada penelitian ini adalah manajer perusahaan swasta nasional yang telah mengadopsi Total Quality Management (TQM), terdaftar di IDX Factbook 2016 dan telah mendapatkan sertifikasi ISO 9001. Metode purposive sampling diterapkan untuk menentukan jumlah responden penelitian. Sebanyak 150 kuesioner dibagikan dengan 115 kuesioner yang dikembalikan dan hanya 87 kuesioner yang dapat digunakan. Data dianalisis menggunakan Partial Least Squares (PLS)-Path Modeling. Hasil penelitian ini menunjukkan hubungan positif kepemimpinan manajemen dan elemen TQM. Temuan ini juga membuktikan hubungan yang positif dari setiap elemen praktik TQM dan memiliki pengaruh yang positif terhadap quality performance.
PENGARUH LEVERAGE & SALES GROWTH TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Azari , Refina; Tjakrawala, Kurniawan
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.v5i4.26644

Abstract

The research was conducted to find out how leverage and sales growth play a role in financial distress, in the manufacturing industry listed on the IDX during the 2015-2019 period. The sample was obtained using certain criteria by purposive sampling using statistical software assistance in the form of SPSS version 21 with logistic regression analysis. Research proves that Debt asset to ratio (DAR) is able to have a significant effect on financial distress, Sales growth (SG) does not have a significant effect on financial distress. The moderating variable used is profitability, profitability proxied by return on assets (ROA) is able to significantly weaken the effect of leverage on the interest coverage ratio (ICR) and profitability is able to significantly weaken the relationship between sales growth and interest coverage ratio (ICR). The implications of this research are the need to increase the effectiveness of the company's management role in taking actions that can affect financial conditions in preventing financial difficulties.
PENGARUH PENERAPAN SAK EMKM DAN CLOUD ACCOUNTING SERTA BUDAYA ORGANISASI TERHADAP KINERJA UMKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABLE MODERASI Yumiko, Yumiko; Tjakrawala, Kurniawan
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.v6i1.28529

Abstract

This research aims to know hows the performance of SMEs that engaged in culinary in Jakarta due Covid-19 and the effect of cloud accountings, SAK EMKM, and organizational culture towards SMEs performance with environment uncertain as moderating effect. Sample was selected using purposive sampling method and the valid data was 184 respondents. Data processing techniques using SmartPLS 3rd version. The result of this study indicate that cloud accounting, SAK EMKM and organizational culture have a positive and significant effect to SMEs performance, and negative significant effect when those independent variables moderates by environment uncertain to SMEs performance. The implication of this study is the important of SAK EMKM, cloud accounting and also organizational culture for SMEs performance with or without environment uncertain.
Pengaruh Pertumbuhan Perusahaan dan Intensitas Modal Terhadap Konservatisme Akuntansi dengan Managerial Ownership sebagai Variabel Moderasi Wijaya, Christina; Tjakrawala, Kurniawan
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.v6i2.29809

Abstract

The purpose of this study was to determine the effect of company growth and capital intensity on accounting conservatism with managerial ownership as moderating variable through annual financial reports of manufacturing companies listed on IDX. The population in this study was obtained using purposive sampling method on listed manufacturing companies on IDX with criterias that had been selected, including manufacturing companies that have financial statement from 2015 until 2019. Based on the research method, the samples obtained were 200 manufacturing companies. The analytical method is double linear regression with SPSS version 23 and Microsoft Excel. This study proves that company growth has a significant effect on accounting conservatism, capital intensity has a significant effect on accounting conservatism, managerial ownership moderates the effect of company growth on accounting conservatism, managerial ownership moderates the effect of capital intensity on accounting conservatism.
Analisis Pengaruh Arus Kas Bebas, Struktur Modal, Dan Investment Opportunity Set Terhadap Kebijakan Dividen Taniel, Levi; Tjakrawala, Kurniawan
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.v6i3.31434

Abstract

The purpose of this research is to know effect of free cash flow, modal structure, Investment Opportunity Set on dividend policy based on annual financial reports that have been prepared by manufacturing companies listed on the Indonesia Stock Exchange. In this study, the population was obtained using purposive sampling method in manufacturing companies listed on the. which are listed on the IDX with the category of manufacturing companies having financial statement data for the 2015-2019 period. Based on the sample research method, the obtained companies are 14. The analysis in this study uses the multiple linear regression analysis method using the SPSS Version 21 and Microsoft Excel 2016 . This study proves that free cash flow has a significant positive effect on dividend policy, modal structure has a significant negative effect on dividend policy, and Investment Opportunity Set has a significant negative effect on dividend policy
ANALISIS PENGARUH COMPANY EFFICIENCY, LIQUIDITY, DAN LEVERAGE TERHADAP PROFITABILITY Feradella, Cynthia; Tjakrawala, Kurniawan
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.v6i3.31440

Abstract

This study aims to obtain an empirical evidences regarding the effect of company efficiency, liquidity, and leverage on profitability in property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sample of this research is 41 samples of property and real estate companies with a minimum number determined through the Slovin formula and selected using the purposive sampling method. The data in this study are secondary data obtained from financial reports and annual reports. The data were processed using the SPSS 25 program. The results of this study shows that company efficiency has a significant positive effect on profitability, while liquidity and leverage have a significant negative effect on profitability.
Co-Authors Azari , Refina Christina Wijaya Dra. Nurainun M.M.,Ak Bangun Feradella, Cynthia Lonardo, Felix Taniel, Levi Yumiko, Yumiko