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Journal : Jurnal Paradigma Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI Ricardo, Willy; Iskak, Jamaludin
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.v7i2.33713

Abstract

The purpose of this research is to examine the effect of leverage, firm size, dan working capital turnover on profitability of industry sector companies listed on the Indonesia Stock Exchange during 2019-2021. Sample was selected using purposive sampling method and the valid data was 19 companies. Data processing techniques using multiple regression analysis with the Eviews 10 program and Microsoft Excel 2013. The results of this study indicate that leverage and working capital turnover have insignificant effect on profitability, and firm size has a positive and significant effect on profitability. The implication is the need to increase profitability to make company be able to operate their business which is influenced by firm size dan working capital turnover to expand its business.
FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Tampubolon, Anita Octrani; Iskak, Jamaludin
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.v5i4.26521

Abstract

The purpose of this study was to empirically prove the effect of operating cash flow, leverage, liquidity and firm size on financial performance in manufacturing companies that are officially listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. Based on the criteria that have been set, 71 manufacturing companies have been selected as samples for this research using a purposive sampling method. The method of analysis used in this study is multiple linear regression using EViews version 12 and Microsoft Excel 2016. The results obtained from this study indicate that ther effect of leverage is a positive and significant on financial performance, while operating cash flow and liquidity have a positive and significant effect. not significant on financial performance and variable firm size has a negative and insignificant effect on financial performance.
PENGARUH SALES GROWTH, FIRM AGE, FIRM SIZE DAN LEVERAGE TERHADAP PROFITABILITAS Putri, Cecillia Heryanti; Iskak, Jamaludin
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.v5i4.26646

Abstract

The purpose of this study was to examine and obtain empirical evidence of the effect of sales growth, firm age, firm size and leverage on profitability. This study uses multiple regression analysis data processing techniques and then processed using the SPSS version 25 application program. The sample of this study consisted of 25 manufacturing companies in the goods and consumption industry sector which were selected by purposive sampling method that met the criteria of 125 publicly listed companies in Indonesia. Indonesia Stock Exchange in the period 2016 - 2020. The results of research on sales growth have no significant and negative effect on profitability, firm age, firm size and leverage have a significant and positive effect on profitability.
Analisis Faktor-Faktor yang Mempengaruhi Audit Going Concern Pada Perusahaan Manufaktur Periode 2018-2020 Tanadi, Wilsen; Iskak, Jamaludin
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.v5i4.26661

Abstract

This research was conducted to examine the effect of audit quality, liquidity, profitability, growth, firm size, and previous year's audit opinion on the formation of going concern audit opinions on manufacturing sector that listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample was selected by purposive sampling method and the valid data were 32 companies. The data processing technique uses logistic regression analysis supported by SPSS software (Statistical Product and Service Solution) 25 program for Windows and Microsoft Excel 2019. The results show that audit quality, liquidity, profitability, growth and firm size have no effect on the formation of a going audit opinion. concern. While, the previous years audit opinion had a positive effect on the formation of a going-concern audit opinion.
Analisis Faktor – Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Sektor Barang Konsumsi Marcellino, Marcellino; Iskak, Jamaludin
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.v6i1.28661

Abstract

The purpose of this study was to obtain empirical evidence of the influence of profitability, leverage, cash holding, and dividend payout ratio on income smoothing. The subjects in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2016 – 2019. The population in this study amounted to 56 companies and after being selected using the purposive sampling method, the research sample consisted of 19 companies where for four periods, the number of data became 76. Eviews version 12.0 program was used for data processing. The results of research on profitability had no effect on income smoothing, leverage had no effect, cash holding had a significant positive effect, while dividend payout ratio had no effect on income smoothing. The implication of this study is that stable profitability and leverage are needed to reduce income smoothing actions which will provide a good signal for investors.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Wijaya, Laurensius; Iskak, Jamaludin
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.v6i2.29599

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Leverage, and Company Size on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 55 companies. The data processing technique uses multiple regression analysis assisted by the E-views 9 program and Microsoft Excel 2016. The results of this study indicate that profitability has a significant effect on firm value, while liquidity has a negative and insignificant effect on firm value, leverage and firm size are positive and not significant to firm value.
PENGARUH TOTAL ASET TURNOVER, DEBT TO EQUITY RATIO, RETURN ON EQUITY, DAN CURRENT RATIO TERHADAP RETURN SAHAM Renaldo, Renaldo; Iskak, Jamaludin
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.v6i3.31401

Abstract

The purpose of this study is to find out and empirically prove the effect of total asset turnover, debt to equity ratio, return on equity, and current ratio on stock returns in consumer goods companies listed on the Indonesia Stock Exchange (IDX) in the 20182021 research period. The sampling method in this study was purposive sampling with a total sample of 30 data obtained from the financial statements of consumer goods companies opened by the IDX official website. The data processing in this study uses the Eviews version 12 program with the analytical tools used are multicollinearity test, multiple linear regression test, panel data model test, and hypothesis testing. The results showed that total asset turnover had a positive and significant effect on stock returns, but debt to equity ratio, return on equity, and current ratio had no effect on stock returns.
PENGARUH LEVERAGE, GROWTH, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Merianti, Desi; Iskak, Jamaludin
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.v6i4.32452

Abstract

This study aims to examine the effect of leverage, growth, profitability, and liquidity on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The sample selection technique used is purposive sampling tehcnique with a sample of 43 companies. Data processing in this study using EViews version 12 software. The result of this study indicate that leverage proxied by DER and liquidity proxied by CR has a positive and insignificant effect on dividend policy, profitability proxied by ROE has a negative and insignificant effect on dividend policy, while growth has a negative and significant effect on dividend policy.