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Sudirgo, Tony
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Journal : Jurnal Paradigma Akuntansi

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS Sherlyn, Sherlyn; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33779

Abstract

This study aims to analyze the effect of company size, profitability, and liquidity on firm value in sector manufacturing companies Consumer Non-Cyclicals listed on the Indonesia Stock Exchange during the 2019-2021. The sample selected in this study was a purposive sampling method with several selected criteria, so this study used data from 65 companies with a total of 195 samples. The data processing technique used is the IBM Statistical Product and Service Solution (SPSS) 29 and Microsoft Excel 2022 programs. The results of this study indicate that company size, profitability, and liquidity have a positive and significant effect on firm value. The implication of this research is the need to increase profits and the ability to pay obligations to increase the value of the company which will provide a good signal for investors.
PENGARUH PROFITABILITY, KEPEMILIKAN INSTITUSIONAL, FIRM SIZE, DAN LIQUIDITY TERHADAP TAX AVOIDANCE Gui, Andreas; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33781

Abstract

The purpose of this study iss to analyze the effect of profitability, institutional ownership, firm size, and liquidity on tax avoidance for 2019-2021. The data used in this study are from industry companies listed on the Indonesia Stock Exchange using SPSS version 25. This study uses quantitative research using secondary data with a purposive sampling method involving 45 industry companies as research samples. The results of this study conclude that profitability and institutional ownership significantly affect tax avoidance, while firm size and liquidity have no significant impact on tax avoidance.
UKURAN PERUSAHAAN, PROFITABILITAS, RISIKO BISNIS YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Veronika , Lien Putri; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34409

Abstract

This study aims to determine whether company size, profitability and business risk affect the capital structure of manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The population used in this study is all manufacturing companies on the Indonesia Stock Exchange of 166 companies. The sample determination technique used is the purposive sampling method and the valid data is 60 companies. The data processing techniques used are multiple regression analysis assisted by the software programs Eviews 12 for Windows released 20 and Microsoft Excel for Microsoft 365 MSO.The results of the research that has been carried out the size of the company have a significant influence on the capital structure. Profitability and business risk have no effect on the capital structure. The implication of this research is that companies need to increase the effect of funding on the capital structure for each company.
PENGARUH LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP FINANCIAL PERFORMANCE Revata, Lifia Nanda; Sudirgo, Tony
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.v5i4.26425

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of Leverage, Firm Size, and Liquidity on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research used 76 samples and 228 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that liquidity has a significant negative effect on financial performance, leverage has a nonsignificant negative effect on financial performance, and firm size has a nonsignificant positive effect on financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN INFRASTRUKTUR DI BEI Dominigus, Felicia Angeline; Sudirgo, Tony
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.v5i4.26656

Abstract

The purpose of this study is to empirically prove the effect of financial performance, capital structure, and firm size on firm value on infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. Based on the criteria that have been set, there are 16 companies from the infrastructure sector were selected as samples in this study using purposive sampling method. The analytical method used in this study is multiple linear regression using Eviews version 12. The results obtained from this study indicate that financial performance has a positive and significant effect on firm value, while capital structure has a negative and insignificant effect on firm value. Then, firm size has a negative and insignificant effect on firm value.
PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Gibrillia, Audi; Sudirgo, Tony
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.v5i4.26662

Abstract

The main purpose of this research is to determine whether there is an influence between profitability, leverage and firm size on tax avoidance on listed manufacturing companies in Indonesia Stock Exchange (IDX). The sample of this study used a purposive sampling method and started from the 2018-2020 period by utilizing 210 data consisting of 70 companies engaged in manufacturing. The data processing technique using multiple regression analysis and assisted by the software program used in this study to process the data is Eviews 12. The results of this study indicate that profitability has a negative effect on tax avoidance, while leverage has a positive effect on tax avoidance. While the size of the company has no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Muinatah, Wira; Sudirgo, Tony
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.v6i1.28543

Abstract

This study aims to examine and obtain empirical evidence of the effect of profitability, leverage, firm size, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using a purposive sampling method in accordance with predetermined criteria and obtained as many as 78 manufacturing companies. Data processing was carried out using E-views 12 software, the model chosen was the fixed effect model and analyzed using panel data regression. This study shows that profitability has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding, firm size has a positive and no significant effect on cash holding, net working capital has a negative and no significant effect on cash holding.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tanata, Kelvin; Sudirgo, Tony
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.v6i1.28665

Abstract

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.
PENGARUH GCG TERHADAP FIRM VALUE DENGAN FIRM SIZE SEBAGAI VARIABEL KONTROL Julianto, Vincentius Calvin; Sudirgo, Tony
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.v6i1.28740

Abstract

The purpose of this study is to empirically prove whether there is an effect between board size, board independence, audit committee size, and CEO duality with firm size as a control variable, on firm value. The population of this study comes from infrastructure companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampling technique used was purposive sampling, and the total sample obtained was 80 samples. The data was processed using EViews 12 software with a multiple regression analysis method. The results of the analysis of this study found that board size has a significant effect on firm value, while board independence, audit committee size, CEO duality, and firm size as control variables do not have a significant effect on firm value. The implication of this research is the need to use more specific GCG in financial statements in order to provide added value for investors.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tanata, Kelvin; Sudirgo, Tony
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.v6i2.29605

Abstract

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.
Co-Authors Brian, Gilbertus Christina Christina Cornellista, Maria Ancella Devana, Thasya Dewi Iryani Dominigus, Felicia Angeline Gibrillia, Audi Gilbertus Brian Gui, Andreas Julianto, Vincentius Calvin Lydia Suryani Tjahjadi Mario Manurung, Jose Melina Setijawibawa Muinatah, Wira Novitasari, Wulan Revata, Lifia Nanda Sastha, Arga Setiawan, Puguh Aji Hari Sherlyn, Sherlyn Tanata, Kelvin Thasya, Syam Hafiva Tjahjadi, Lydia Suryani Urbanus Ura Weruin, Urbanus Ura Utami, Anastasya Veronika , Lien Putri Wagiman, Wagiman