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                        Faktor-Faktor Yang Memengaruhi Profitabilitas Pada Perusahaan Manufaktur 
                    
                    Agnes Tania, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v4i1.17519                            
                                            
                    
                        
                            
                            
                                
This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, total asset turnover, firm size, and sales growth toward profitability in manufacturing companies listed on Indonesia Stock Exchange during 2017-2019. This study uses 37 companies as the research sample selected using purposive sampling method with a total of 111 data for three years. The data processing technique uses multiple linear regression assisted by EViews 11 program. The results of this study indicate that total asset turnover has a positive effect on profitability, leverage has a negative effect on profitability, while liquidity, firm size, and sales growth have no effect on profitability. The implication of this study is the need to increase total asset turnover and reduce leverage to increase company profitability which will provide good signals for investors.
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Yang Terdaftar Di BEI 
                    
                    Olivia Trinita, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v1i3.5578                            
                                            
                    
                        
                            
                            
                                
This research was conducted with the aim of obtaining empirical evidence regarding the factors that influence the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study took data from annual reports for three periods, namely from 2015 to 2017 with total sampleas 65 companies. The sampling technique in this study was using purposive sampling and processed through program called Eviews version 9.5. The results obtained in this study indicate that capital employed efficiency has a positive effect on company performance, human capital efficiency has a negative effect on company performance, structural capital efficiency has no influence on company performance, capital structure has a negative influence on company performance, and firm size has an positive influence for company performance. Recommendation for the next studies is to add more independent variable such as audit committe, independent board of commissioners, and corporate social responsibility (CSR).
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Memengaruhi Profitabilitas Perusahaan Manufaktur 
                    
                    Frederick, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v3i2.11693                            
                                            
                    
                        
                            
                            
                                
The purpose of this study is to examine the effect of sales growth, firm size, liquidity, capital structure, and working capital on profitability on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses secondary data in the form of financial statements which ends on 31 December ended period which was tested using Eviews Software version 11.0 SV. This study uses 31 manufacturing companies that have been selected through a purposive sampling method with a total of 93 data for three years. The results of the research showed that capital structure has negative effects to the profitability, while sales growth, firm size,, liquidity, and working capital have no effect to the profitability.
                            
                         
                     
                 
                
                            
                    
                        FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 
                    
                    Nathania Debora T Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v2i1.7167                            
                                            
                    
                        
                            
                            
                                
The purpose of this research is to obtain empirical evidence about the effects of intellectual capital, leverage, firm size, and liquidity on firm performanceat manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 64 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 192data for three years. This research data was processed using EViews 10. Results shows that human capital efficiency, capital employed effiency and leverage has a significant influence on firm performance, while structural capital efficiency, firm size, and liquidity has no significant influence on firm performance.
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan 
                    
                    Felicia Herawan, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v3i1.11414                            
                                            
                    
                        
                            
                            
                                
This research aims to obtain empirical evidences on the influence of profitability, leverage, liquidity, and firm size toward firm value. This research uses secondary data which was tested with Eviews 11.0. The data that is used in this research coming from manufacturing companies that are listed in the Indonesia Stock Exchange during year 2016-2018, in which with purposive sampling method there are 68 companies chosen as samples. The results of this research indicate that profitability, leverage, and firm size have a significant influence on firm value, meanwhile liquidity does not have significant influence on firm value.
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di Bei 
                    
                    Jessica, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v1i2.5011                            
                                            
                    
                        
                            
                            
                                
The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, financial leverage, and liquidity on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 60 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 180 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, financial leverage, and liquidity has a significant influence on the practice of income smoothing, while profitability has no significant influence on the practice of income smoothing.
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Di BEI 
                    
                    Dhanendra, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v1i4.5688                            
                                            
                    
                        
                            
                            
                                
The purpose of this study is examine the analysis of factors affecting firm performance ofmanufacture companies listed on Indonesia Stock Exchange for the period 2015-2017.Sample was selected using purposive sampling method amounted to 65 companies. Data processing techniques usingmultiple regression analysis what helped by EViews program (Econometric Views) and Microsoft Excel 2016.The result of this study shows that partially liquidity and growth have positive effect on firm performance, while capital structure and inventory turnover have no effect on firm performance. This study shows that simultaneously liquidity, capital structure, growth and inventory turnover have an effect on firm performance
                            
                         
                     
                 
                
                            
                    
                        Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Manufaktur Periode 2015-2017 
                    
                    Mega Cristy, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v1i3.5584                            
                                            
                    
                        
                            
                            
                                
The purpose of this research is to obtain empirical evidence about the effect of leverage,firm size,andliquidit on financial performanceat manufacturing company period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 68 companies and 204 company data. Result of research obtained leverage have positive effect to financial performance, firm size have negative effect to financial performance and liquidity have no effect to financial performance
                            
                         
                     
                 
                
                            
                    
                        PENGARUH MONEY ETHICS DAN KEADILAN TERHADAP TAX EVASION DENGAN RELIGIOSITY SEBAGAI PEMODERASI 
                    
                    Theresia Liefa, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v2i3.9534                            
                                            
                    
                        
                            
                            
                                
This study was conducted to know the influence of money ethics and tax fairness against tax evasion and also to know the effects of intrinsic and extrinsic religiosity in their influence on money ethics and tax evasion. The primary data collection technique used was questionnaires to individual taxpayers at KPP Tambora. This research obtained 200 respondents as samples. In this research, there were 90 respondents that had been analyzed as samples. The sampling techniques used wasconvenience sampling. The analysis research using Smart-Partial Least Squares (PLS) 3.0. The result of the study showed that money ethics had not affect on tax evasion, however tax fairness had positive affect on tax evasion. Intrinsic religiosity and extrinsic religiosity as moderating variables did not succeed in moderating this relationship.
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Board Of Directors Terhadap Cost Of Capital Dengan Risk Disclosure Sebagai Variabel Mediasi 
                    
                    Glady, Sofia Prima Dewi                    
                     Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019 
                    
                    Publisher : Fakultas Ekonomi, Universitas Tarumanagara 
                    
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                                DOI: 10.24912/jpa.v1i4.5679                            
                                            
                    
                        
                            
                            
                                
The purpose of this research is to obtain empirical evidence about the effects of board of directors on cost of capital in manufacturing industries listed in Indonesian Stock Exchange during the period of 2017. This research used 25 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 25 data for one year. The data used were secondary data in the form of financial information and non-financial information from the annual reports and forecasting EPS data from marketscreener website. This research data was processed using Smart PLS 3. The result of this research shows that risk disclosure doesn’t have a significant effect on cost of capital. Board of directors also does not have a significant effect on cost of capital, directly or indirectly through the mediator