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FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Surjadi, Lukman
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 2 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara
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DOI: 10.24912/jmieb.v3i2.5969
Tujuan dilakukannya penelitian ini yaitu untuk menganalisa pengaruh dari Leverage, Profitability, dan kebijakan dividen terhadap nilai perusahaan secara signifikan atau tidak. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2017. Teknik yang digunakan dalam pengumpulan sampel yakni purposive sampling, dengan sampel sebanyak 34 perusahaan dan 102 data perusahaan. Hasil penelitian yang diperoleh yaitu Leverage dan kebijakan deviden memiliki pengaruh positif terhadap nilai perusahaan, Profitability memiliki pengaruh negatif terhadap nilai perusahaan. The purpose of this research is to analyze the effect of board of Leverage, Profitability, and dividend policy on firm value significant or not. Population used in this research are manufacturing company listed in Indonesian Stock Exchange on period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 34 companies and 102 company data. Result of research obtained are Leverage and dividend policy have positive effect to firm value, Profitability have negative effect to firm value.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN KONSUMEN PRIMER
Silvia, Silvia;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i1.33123
This study aims to know about effect of profitability, liquidity, leverage, firm size, and managerial ownership on firm value in primary consumer goods companies listed on IDX during the period of 2019-2021. This study used a purposive sampling method with a total sample of 21 companies. The sample data was processed using the Eviews 12 Student Version software. The results showed that profitability and leverage have a positive effect on firm value, liquidity has no positive effect on firm value, and firm size and managerial ownership have no negative effect on firm value.
KOMPARASI KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19
Celine, Celine;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i2.33715
The COVID-19 pandemic has had a massive impact on the world economy, including in Indonesia. This research was conducted to identify and analyze differences in financial performance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. Financial performance is measured using 4 ratios, i.e the liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), and activity ratio (total asset turnover). The sample in this research were 64 companies from 2018 to 2021 using a purposive sampling method. Data processing uses the IBM SPSS Statistics 26 application tool. Hypothesis testing is carried out using the Wilcoxon Signed Rank test. The results of this study are that there is a significant difference between before and during the COVID-19 pandemic in the leverage ratio (debt to equity ratio) and activity ratio (total asset turnover). In contrast to the results on the liquidity ratio (current ratio) and profitability ratio (return on assets) which showed no significant difference between before and when the COVID-19 pandemic occurred. The implication of this research is that companies are expected to pay attention to sales strategies to improve financial performance for the better which will give a positive signal to investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERBANKAN
Sanjaya, Ari;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i2.33775
The purpose of this research was to test the effect of net profit margin, earnings per share, and firm size on stock prices in companies listed on the financial sector consecutively during the 2019-2021 period. Samples on this research were selected using purposive sampling. This study used data from 156 samples companies. Data processed by using the Econometric Views (EViews) 12 Student Version program. Data processing in this research utilize multiple regression equations. The results of this research indicate that net profit margin and earning per share have a negative significant effect on the stock price, and firm size has a positive significant effect on the stock price.
DETERMINAN CASH HOLDING PERUSAHAAN CONSUMER NON-CYCLICALS
Oktafiani, Regina;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i3.34393
The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity, firm size, leverage, and capital expenditure on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study were 33 consumer non-cyclicals companies selected using purposive sampling method. Data processing in this study used SPSS 26 software. The results of this study indicate that profitabilty dan liquidity have am effect on cash holding, while firm size, leverage, dan capital expenditure have no effect on cash holding. The implication of this study is that cash holding plays an important role for the company because it is used as a source of funding and as a liquid asset to support the company's necessity.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI
Wiegianto, Jessica Alvon;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i4.26418
This study aims to examine and analyze whether there is an influence between asset structure (tangibility), profitability, liquidity, and firm size on the asset structure of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. In this research, there are 80 companies that will be studied by having a total of 240 data. This company uses secondary data in the form of company financial statements taken from the website www.idx.co.id. The sample selection in this study used a purposive sampling method and the data testing technique used multiple linear analysis processed using EViews 12. The results of the research that have been conducted indicate that the asset structure (tangibility) and profitability have no effect on capital structure while liquidity has a significant negative effect on capital structure and firm size have a positive and significant effect on capital structure.
FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI
Wiegianto, Jessica Alvon;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i4.26648
This study aims to test and analyze whether there is influence between the structure of assets (tangibility), profitability, liquidity, and firm size on capital structure in manufacturing companies that have been listed in IDX during the period 2018-2020. This research, there are 80 companies to be studied by having the amount of data as much as 240 data. The company is using the secondary data in the form of financial statements of the company taken from the website IDX. The selection of the sample in this study using non probability purposive sampling method and the processing performed by using EViews 12. The results of the research that has been done shows that the structure of assets (tangibility) and profitability has no effect while the liquidity of the significant negative effect and firm size have a significant positive effect on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR
Natasha, Natasha;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v6i1.28533
This study aims to analyze and obtain empirical evidence about the effect of liquidity, leverage, sales growth, and firm size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection technique used in this study was purposive sampling with a total sample of 80 manufacturing companies. The data processing technique uses multiple linear regression method with Eviews 12 software. The results of this study indicate that liquidity and leverage do not have a significant effect on financial performance, sales growth has a significant positive effect on financial performance, and firm size has a significant negative effect on financial performance.
PENGARUH LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP PROFITABILITY
Effendi, Pricyllia;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v6i1.28735
This study aims to determine the effect of leverage (DER), firm size (SIZE), and liquidity (CR) on profitability (ROA) of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected using purposive sampling technique and the valid data were 73 companies. The data processing technique using multiple regression analysis was carried out using the random effects method assisted by the E-views 12 program and Microsoft Excel 2010. The results of the partial study showed that there was a significant negative effect between leverage on profitability, company size had a significant positive effect on profitability. And liquidity had no effect on profitability.
PENGARUH LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Winata, Jimmy;
Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v6i3.31244
This study aims to determine the effect of leverage, dividend policy, and firm size on firm value in manufacturing companies listed on the Indonesian stock exchange during 2018-2020. The sample was selected using purposive sampling method and 39 companies valid data. The data processing technique uses multiple regression analysis assisted by the Eviews 12 SV Lite program and Microsoft Excel 2010. The results of this study indicate that leverage and dividend policy do not have a significant effect on firm value while firm size has a significant effect on firm value. Leverage has no effect on firm value because companies tend to fund their assets with their own capital. Dividend policy has no significant effect on firm value because most investors do not see how much dividends distributed by the company to shareholders. Firm size has a negative and significant effect on firm value, which means The bigger the company, the lower the value of the company.