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All Journal Akuntansi Krida Wacana Ultima Management : Jurnal Ilmu Manajemen Jurnal Paradigma Akuntansi Jurnal Akuntansi Jurnal Serina Abdimas
Agustin Ekadjaja
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : jurnal paradigma akuntansi

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FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR Veneishia Gricelda; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21356

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity, leverage, firm size, and board size on internet financial reporting or IFR in manufacturing companies listed on the Indonesia Stock Exchange in 2019. This study used a purposive sampling method and obtained 90 samples. Data processing techniques use multiple linear regression analysis assisted by IBM SPSS Statistics 25 and Microsoft Excel programs. The results of this study indicate that profitability and firm size have significant positive effect on IFR, liquidity and board size have insignificant positive effect on IFR, while leverage has insignificant negative effect on IFR. The implication of this research is that it’s hoped thatcompanies can better utilize IFR to complete information for investors in determining their investment.
PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, DAN FIRM’S SIZE TERHADAP FINANCIAL PERFOMANCE Elsa Florentia; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21357

Abstract

The purpose of this study is to determine the positive or negative effect of intellectual capital, capital structure, and Firm’s size on firm’s financial performance that is conducted on 28 bank sector listed companies in Indonesia Stock Exchange period year 2017-2019 in forms used of panel data. The data panel analysis fixed effect model which conducted using Microsoft Excel and E Views 11 software. Intellectual capital proxied by value added capital employed and Intellectual capital efficiency, capital structure proxied by debt-to-equity ratio, and firm’s financial performance proxied by return-on-asset. The result of this study are: (1) Value added Capital employed and Debt to Equity Ratio significantly positive effect on firm’s financial performance (2) Intellectual capital efficiency significantly positive effect and debt-to-equity-ratio significantly negative effect only on return-on-asset. (4) Fim’s Size have significant negative effect on firm’s financial performance.The implication of this study is need for company awareness to improve of financial perfomance through intellectual capital.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dharmawan Prio Utomo Katim; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21486

Abstract

The purpose of this study is to analyze the effect of profitability, liquidity, and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses 73 manufacturing companies that have been selected through a purposive sampling method with a total of 219 data for three years. The data used are secondary data in the form of financial reports which ended on December 31 for each period. Data processing in this study using Eviews software version 10.0. The results showed that profitability had a positive and significant effect, while liquidity and firm size had a significant negative effect on firm value.
PENGARUH UKURAN, LIKUIDITAS, PROFITABILITAS, STRUKTUR MODAL, DAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN Grecia Stefani; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23545

Abstract

This research is aimed to find empirical evidence about the impact of firm size, liquidity, profitability, capital structure, and enterprise risk management on firm value in all manufacturing sector consumer goods industry that listed in Indonesian Stock Exchange period of 2017 until 2020. Samples that were used in this study as 84 data based on purposive sampling. The software that used in this research is SPSS version 25. The result of this study indicates that firm size and liquidity has a positive and does not have a significant effect on the firm value, profitability and capital structure has a positive and significant effect on the firm value, enterprise risk management has a negative and does not have a significant effect on the firm value.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR Edward Ellyas Kussubagio; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23645

Abstract

This study was conducted to determine the extent to which the influence of firm size, profitability and leverage on earnings management variables as the dependent variable. Sampling was carried out in this study using a purposive sampling method which resulted in a total of 33 manufacturing companies with basic and chemical or cement industrial subsectors listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. This study uses secondary data in the form of financial statements as a source of data collection and processed using the Eviews 10 program. The results of this study indicate that company size has a negative and significant effect on earnings management, profitability does not have a significant effect on earnings management and leverage has a significant effect on earnings management. positive and significant to earnings management.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR Yones Wiyogo; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.24186

Abstract

The purpose of this research is to determine the effect of capital structure on dividend policy, the effect of liquidity on dividend policy, the effect of profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019period. The sample was selected using purposive sampling method and the data validated were 50 companies. This research used multiple regression analysis assisted by the Eviews 9 and Microsoft Excel 2013 programs. The results show that the capital structure and liquidity do not have a significant effect on dividend policy while profitability has a significant effect on dividend policy. The implication of this research is that the level of capital structure and liquidity does not guarantee the level of dividends distributed. Meanwhile, low profitability will cause an increase in the amount of dividends that will be distributed.
PENGARUH BOARD CHARACTERISTICS TERHADAP CORPORATE RISK DISCLOSURE YANG DIMODERASI OLEH FAMILY OWNERSHIP Joshua Suherman; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.24197

Abstract

This research aims at how the role of the board characteristics on corporate risk disclosure, and the moderation effect of family ownership toward the relation of board characteristics to corporate risk disclosure on consumer goods industry listed on the Indonesia Stock Exchange during 2016-2018. Sample was selected using purposive sampling method and the valid data was 39 companies. Data processing techniques using multiple regression analysis what helped by Eviews version 13 and Microsoft Excel 2020. The results of this study indicate that board characteristics which consist of board size, board meeting, CEO duality, and board expertise do not have a significant influence on corporate risk disclosure, meanwhile family ownership has a significant influence to moderate the relation of board size, board meeting, and CEO duality towards corporate risk disclosure. Family ownership does not moderate the relation of board expertise towards corporate risk disclosure. The implication of this study is the need to increase the role of the board members to influence the corporate risk disclosure which will be needed by investors and potential investors as well.
Co-Authors Amelia Andi Wijaya Cindy Geovanny Davin Edrick Dharmawan Prio Utomo Katim Edward Bunadi Edward Ellyas Kussubagio Elizabeth Sugiarto Dermawan Elizabeth Sugiarto Dermawan Elsa Florentia Grecia Stefani Jessica Iskandar Joshua Suherman Marselina . MF Djeni Indrajati Samuel Leonard Veneishia Gricelda Wendy The Yones Wiyogo