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All Journal Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi
Hendang Tanusdjaja
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Economics, Econometrics & Finance Social Sciences

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PENGARUH CR, ROA DAN EPS TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI Karin Karin; Hendang Tanusdjaja
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.v4i4.21368

Abstract

This research was conducted with the aim of knowing the effect of Current Ratio (CR), Return on Assets (ROA) and Earning per Share (EPS) on company value in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by using purposive sampling method and the amount of data that met these criteria was 12 companies. The data processing technique in this study uses multiple regression analysis with the help of the SPSS (Statistical Product and Service Solution) program for Windows version 25 and Microsoft Excel 2010. The results of this study indicate that the ROA variable has a significant effect on firm value.Meanwhile, the variavels of CR and EPS have no significant effect on firm value.Simultaneously CR, ROA and EPS have a significant effect on firm value. The implication of this research is the need for the role of company management in increasing financial ratios in order to increase company value so that it can attract investors.
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MODERASI William William; Hendang Tanusdjaja
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.v5i2.23628

Abstract

The purpose of this study was to determine the effect of liquidity and capital structure on firm value with profitability as a moderating variable in transportation and logistics companies listed on the Indonesia Stock Exchange in 2018-2020. Samples were taken based on predetermined criteria using purposive sampling method. The data that meet the criteria are 10 companies. The sample processing method uses moderated regression analysis (MRA) using E.views 12 application. The results obtained in this study are liquidity has a positive effect on firm value, capital structure has no effect on firm value, and profitability is only able to moderate the relationship between liquidity and value company. These results indicate that companies need to improve liquidity performance and pay attention to profitability performance in order to increase company value which will give a positive signal to investors.
FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE Justin Justin; Hendang Tanusdjaja
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.v6i2.29875

Abstract

This study aims to determine the effect of firm size, financial distress, and leverage on earnings management moderated by corporate governance. The sample used in this study was taken by purposive sampling method from companies listed on the IDX during 2018-2020. The data is secondary data and processed using SPSS version 25 and Microsoft Excel 2019. Based on the criteria, 54 companies were selected that could be used as samples. The total number of data is 162 minus 40 outlier data so that the amount of data that can be used is 122 data and then tested with multiple linear regression analysis technique. Based on the research conducted, firm size and financial distress have a significant positive effect on earnings management, while leverage has no effect on earnings management. Corporate governance with independent commissioners as a proxy cannot moderate firm size and financial distress, but can moderate the relationship between leverage and earnings management.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN PERGANTIAN KOMITE AUDIT TERHADAP AUDITOR SWITCHING Timothy Halomoan Asido Simatupang; Hendang Tanusdjaja
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.v6i3.31130

Abstract

This research aims to determine the extent to which companies will replace their auditors if they experience a decrease in financial capacity, changes in company size, and changes in the audit committee at companies listed on the Indonesia Stock Exchange with the stock index code KOMPAS100 using the 2019-2021 financial statements. The sample was selected by purposive sampling method and the valid data were 64 companies. The data processing technique uses logistic regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows with version 25 and Microsoft Excel 2019. The results of this study indicate that financial distress and company size do not have a significant effect on auditor turnover. Meanwhile, audit committee turnover has a significant effect on auditor turnover. The implication of the research conducted is the need for supervision of the board of commissioners on audit committee changes that affect auditor turnover for the company. And make the company not careless and still maintain a positive image.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON Novia Nor Sohada; Hendang Tanusdjaja
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.v6i4.32382

Abstract

The purpose of this study is to analyze the factors that influence financial statement fraud pentagon. The sample of this study 150 observation seen from 50 manufacturing companies listing in Indonesia Stock Exchange period 2019-2021. The type of data used is secondary data, which is an annual report of companies listing in the IDX for period 2019-2021. Hypothesis test used with multiple linear regression method with SPSS software, whare previously the classical principle test for the feasibility of research data. The results of this study indicate that study indicate that external pressure as measured by the leverage ratio, which has a significant effect on financial statement fraud. Ineffective monitoring as measured by the ratio of independen commissioners (BDOUT), change in auditor as measured by changes in independent auditors, has no significant effect on financial statement fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA IPO DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Vanessa Fonda Sutjipto; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Share, and Company Size on Underpricing of Shares in Initial Public Offerings (IPO) with DER as a ModeratingVariable on the Indonesia Stock Exchange (BEI) 2018-2022. This type of research is quantitative research. The typeof data in this research is secondary data. The samples in this study were companies that experienced shareunderpricing during the Initial Public Offering (IPO) on the Indonesia Stock Exchange during 2018-2022. Thesampling technique uses purposive sampling. Data analysis in this research is multiple linear regression analysis,which is processed using SPSS version 26 software. The results obtained in this study indicate that AuditorReputation has a negative and significant effect on Stock Underpricing, Earning per Share has a negative andsignificant effect on Stock Underpricing, Company Size has a negative and significant effect on Stock Underpricing,DER is unable to moderate the influence of Auditor Reputation on Stock Underpricing, DER is unable to moderatethe influence of Earning per Share on Share Underpricing, and DER is unable to moderate the influence ofCompany Size on Share Underpricing.
Co-Authors Justin Justin Karin Karin Novia Nor Sohada Timothy Halomoan Asido Simatupang Vanessa Fonda Sutjipto William William