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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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PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL Jolin Jolin; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36109

Abstract

The purpose of this research is to determine the effect of profitability (ROA), liquidity (CR), firm size (SIZE), and asset structure (AS) on capital structure (DER) in property and real estate companies listed on the Indonesia Stock Exchange for the periode 2019-2021 using a sample of 107 companies selected through purposive sampling to obtain valid data. Processing sample data using the Statistical Package for the Social Sciences version 26. The result of the F test, the result of this study indicate that ROA, CR, SIZE, and AS simultaneously have significant effect on DER. The result of the T test show that ROA and CR have a negative and significant impact on DER. Meantime, SIZE and AS have a positive and significant impact on DER.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN CONSUMER NON-CYCLICALS Ryan Filbert Antoni; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36124

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity and firm size on capital structure in consumer non-cyclicals companies. The sampling technique used was purposive sampling. The sample data in this study were 90 sample data. This study uses secondary data that is processed using Eviews version 12. The results of the F test show that profitability, liquidity and firm size together have a significant effect on capital structure. The results of the t test show that firm size have a positive and significant effect on capital structure while profitability and liquidity has a negative and significant effect on capital structure.
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN CONSUMER NON-CYCLICALS Mario Devan; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36125

Abstract

This investigation was done with the aim of gathering empiricall evidence on the effect of Profitability, Leverage, Firm Size, and Growth Opportunities on Cash Holding. Consumer non cyclicals companies that listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021 are the subjects that will be used in this investigation. The experiment was performed out on 90 data from 30 samples of consumer non cylicals companies that were processed using the purposive sampling technique. EViews ver 12.0 programs will be used for processing the data. The investigation conducted shows that profitabillity and Firm Size do not have a significant positive effect on Cash Holding, Leverage has a significant positive effect on Cash Holding, and growth opportunity do not have a significant negative effect on cash holding.
STUDI EMPIRIS MENGENAI INDIKATOR - INDIKATOR YANG MAMPU MEMBERIKAN DAMPAK PADA NILAI PERUSAHAAN Sheilia Clarita; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36130

Abstract

The purpose of this observation was to determine the impact of liquidity, dividend policy and investment decisions on firm value. The independent variable in this study is company value. While the dependent variable in this study is liquidity, dividend policy and investment decisions. The sampling method and technique were purposive sampling Method and non-probability sampling techniques. The population of the research data were 81 companies, and a sample of 9 companies was obtained. The research data was processed using Microsoft Excel and SPSS 22. Based on the results of data analysis, it shows that: (1.) liquidity has an insignificant impact on firm value; (2.) dividend policy has a significant impact on firm value; and (3.) investment decisions has a significant impact on firm value.
PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INCOME SMOOTHING DENGAN MODERASI FIRM SIZE Shela Thenisia; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/tcs7ax80

Abstract

The purpose of this study is to empirically examine the influence of leverage, profitability, and institutional ownership on income smoothing practices with firm size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2021 period. There were 40 samples of infrastructure companies that have been selected by purposive sampling technique with a total of 120 data for three years. Data processing used logistic regression analysis with EViews 12 software. The result showed that leverage has a negative influence on income smoothing while profitability and institutional ownership have no influence on income smoothing. Firm size does not moderate leverage and profitability influence on income smoothing practices and strengthens the influence of institutional ownership on income smoothing.
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 Jolin Jolin Joshua Suherman Mario Devan Marselina . MF Djeni Indrajati Ryan Filbert Antoni Samuel Leonard Sheilia Clarita Shela Thenisia Veneishia Gricelda Wendy The Yones Wiyogo