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Sudirgo, Tony
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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.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Christina, Christina; 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.v6i2.29689

Abstract

The purpose of this empirical research is to examine about the effect of leverage, firm size, dan employee stock ownership program on financial performance in manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The data processed with Eviews 12. This research used 70 manufacturing companies for a total of 280 data with a four years period. This reseacrh were selected using purposive sampling method. The results of this research shows that firm size have negative and significant influence on financial performance, employee stock ownership program does not significantly influence financial performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Devana, Thasya; 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.v6i2.29893

Abstract

This research aims to find out how the value of profitability, leverage and sales growth on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange during 2018-2020. This research uses a purposive sampling method based on data that matches the criteria are 49 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for windows released 16 and Microsoft Excel 2007. The results of this research indicate that there is a significant influence between profitability, leverage and sales growth on tax avoidance. The implication of this research is that there is a tendency for companies to take tax avoidance actions which are caused by high levels of profitability, leverage and sales growth. This is done to maximize the company’s net profit.
DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI TAHUN 2019-2021 Thasya, Syam Hafiva; Sudirgo, Tony
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.v6i3.31149

Abstract

This study was conducted with the aim to analyze the effect of tax avoidance on between profitability, leverage and firm size in manufacturing companies sector consumer goods listed on the Indonesian Stock Exchange (IDX). The sample of this study used in this study by utilizing 93 data consisting of 31 manufacturing companies in the consumer goods sector with the research population selected from the 2019-2021 period used purposive sampling method. The software for data processing used in this study is Eviews 12. Based on this research, the results show that profitability has a negative effect on tax avoidance. Meanwhile, leverage has no effect on tax avoidance and firm size has no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Cornellista, Maria Ancella; Sudirgo, Tony
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.v6i4.32379

Abstract

The objective of this study is to examine and obtain empirical evidence of the effect of profitability, growth opportunity, and leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 273 data for 3 years. The results of this study indicate that profitability has a significant positive effect on cash holding, growth opportunity have no effect on cash holding, while leverage has a significant negative effect on cash holding.
Co-Authors Brian, Gilbertus Christina Christina Cornellista, Maria Ancella Devana, Thasya Dominigus, Felicia Angeline Gibrillia, Audi Gilbertus Brian Gui, Andreas Julianto, Vincentius Calvin Lydia Suryani Tjahjadi Melina Setijawibawa Muinatah, Wira Novitasari, Wulan Revata, Lifia Nanda Sastha, Arga Sherlyn, Sherlyn Tanata, Kelvin Thasya, Syam Hafiva Tjahjadi, Lydia Suryani Urbanus Ura Weruin, Urbanus Ura Veronika , Lien Putri Wagiman, Wagiman