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Faktor-Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Tahun 2016-2018 Jessica Kusuma, Elizabeth Sugiarto Dermawan, Djeni Indrajati Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was aimed to obtain empirical evidence about the effect of managerial ownership, institutional ownership, company size, and liquidity on firm performance manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. This study uses a quantitive approach. This study uses data from financial statements published on the IDX’s official website. The research technique used was purposive sampling and gathered data with total of to 36 companies. The result of this research indicates Firm Size has a positive and significant effect, meanwhile Managerial Ownership, Institutional Ownership, and Liquidity have negative effect. This study proves that simultaneously all of independent variables have a positive and significant effect on Firm Performance.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Non Keuangan Cicilia Olivia, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i2.11710

The research was conducted with the purpose of examining the factors that affect firm value of non financial sector companies listed on Indonesia Stock Exchange (IDX) within the period of 2016-2018. This study uses the data of financial statements published on the IDX’s official website (www.idx.co.id). The research method employed in this research is the purposive sampling technique with a total of 142 samples of non financial sector companies. This study uses a quantitive approach. The processing and testing the data was done using SPSS 23 software. The results of this study indicate that profitability has a positive and significant effect on firm value. Institusional ownership, capital structure, and company growth have a significant negative effect on firm value.

Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Aktivitas, Dan Kebijakan Dividen Terhadap Harga Saham Stella Levina, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted to determine the effect of profitability, liquidity, leverage, activity, and dividend policy toward stock prices. In this research profitability is measured by ROE, liquidity is measured by CR, leverage is measured by DER, activity is measured by TATO, and dividend policy is measured by DPR. Purposive sampling method is used to collect the sample. The number of samples used is 15 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017 that meet the specified criteria. The analytical method used in this research is multiple linear regression. The program used to process the data is IBM SPSS 25. This research shows that profitability (ROE), liquidity (CR), leverage (DER) and activity (TATO) have a significant positive effect toward stock prices. On the other hand, dividend policy (DPR) has no significant effect toward stock prices despite showing that it is positively correlated.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Tahun 2016 – 2018 Stefani Santoso, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i2.11807

The purpose of the research is to determine the effect of profitability, leverage, liquidity, firm size, and dividend policy on firm value of manufacturing companies listed in Indonesia Stock Exchange for the period 2016-2018. The sampling method was purposive sampling techniques and obtained 104 samples that met the criteria in three years. The analysis technique applied was a multiple regression analysis with SPSS program version 23.0. The research found that all independent variabels have an effects on firm value simultaneously. This paper shows that profitability has an effect on firm value, leverage does not effects firm value, liquidity does not effect firm value, firm size has an effect on firm value, and dividend policy has an effect on firm value.

Analisis Pengaruh Firm Size, Firm Age, Leverage, Dan Growth Terhadap Kinerja Perusahaan Megawati, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze the effect of firm size, firm age, leverage, and growth on firm performance in manufacturing companies listed in Indonesia Stock Exchange period 2015 – 2017. This research examines 162 samples using purposive sampling method. The result of this research shows that firm size and leverage have significant effect on firm performance, while firm age and growth have no significant effect on firm performance

Pengaruh Ukuran Perusahaan, Financial Leverage, Dan Liquidity Terhadap Kinerja Keuangan Angela Maryadi, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effect of company size, financial leverage, and liquidity on financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. This research uses 45 manufacturing companies using purposive sampling method with a total of 135 data in three years. The data used is secondary data in the form of financial statements. The results of this research indicate that company size (SIZE) has a positive and significant effect on financial performance (ROA). Financial leverage (DER) has a negative and not significant effect on financial performance (ROA). While liquidity (QR) has a positive and significant influence on financial performance (ROA).

SPIRITUALITAS TEMPAT KERJA (WORKPLACE SPIRITUALITY) DAN MOTIVASI MANAJEMEN LABA (EARNING MANAGEMENT MOTIVATION) I Cenik Ardana; Elizabeth Sugiarto Dermawan; Merry Susanti
Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i1.77

Tujuan penelitian ini adalah untuk mengkonfirmasi validitas dan reliabilitas model pengukuran Miliman, Czaplewski, dan Ferguson untuk spiritualitas tempat kerja, dan model pengukuran Chen dan Seng untuk motivasi manajemen laba, dan menguji kaitan spiritualitas tempat kerja dengan motivasi manajemen laba. Pengujian model pengukuran menggunakan analisis faktor konfirmatori dan uji keterkaitan menggunakan korelasi bivariat. Sampel dipilih dari para profesional di bidang akuntansi, keuangan, dan audit di Universitas Tarumanagara. Temuan penelitian ini adalah (1) model pengukuran Milliman, Czaplewski dan Ferguson untuk spiritualitas tempat kerja adalah valid dan reliabel; (2) model pengukuran Chen dan Seng untuk motivasi manajemen laba juga valid dan reliabel selama dimensi motivasi manajemen laba dimodifikasi dari yang asli, yang terdiri dari dua dimensi (sikap dan keyakinan kepada investor, tekanan dari pihak terafiliasi) menjadi lima dimensi (sikap dan keyakinan kepada investor, sikap dan keyakinan kepada karyawan, sikap dan keyakinan kepada hukum dan peraturan, sikap dan keyakinan untuk target laba, dan tekanan dari pihak terafiliasi); (3) penelitian iniÂ memberikan bukti empiris bahwa ada korelasi negatif antara spiritualitas tempat kerja dengan motivasi manajemen laba. Implikasi dari temuan ini, adalah bahwa pembelajaran dan pelatihan spritualitas tempat kerja di lembaga pendidikan formal dan non formal menjadi lebih penting sebagai implementasi hasil penelitian spiritualitas tempat kerja, yang membuktikan bahwa peningkatan kesadaran spiritualitas di tempat kerja dapat meminimalkan motivasi manajemen laba. Ini juga dapat memperkuat transparansi dari tata kelola perusahaan yang sehatThe purpose of this research is to confirm the validity and reliability of the Milliman, Czaplewski and Fergusonâ€™s measurement model of workplace spirituality/WS, and the Chen and Sengâ€™s measurement model of Earning Management Motivation/EMM, and to test the relationship of WS and EMM. The measurement model test used confimatory factor analyses (CFA) and the relationship test used bivariat correlation. The sample was selected from professionals in the field of accountancy, finance, and audit at University of Tarumanagara. The research findings were: (1) the Milliman, Czaplewski dan Fergusonâ€™s measurement model of WS was valid and reliable; (2) the Chen and Sengâ€™s measurement model of EMM was also valid and reliable as long as the dimentions of the EMM to be modified from the original ones, which consisted of two dimentions (attitude and convictions, pressure from affiliated parties) into five dimentions (attitude and convictions to investors, attitude and convictions to employees, attitude and convictions to legal and regulation, attitude and convictions to profit target, and pressure from affiliated parties); (3) this research gave an empirical evidence that there was a significant negative correlation between WS and EMM. The implication of these findings, is that the learning and training of WS in formal and non formal education institutions become more and more important as an implementation of WSâ€™s research findings, which prove that increasing spiritual consciousness in workplace can minimize management motivation to manage earning. This can also strengthen the transparancy of a healthy corporate governance.

KAITAN INTELLECTUAL CAPITAL TERHADAP RASIO PROFITABILITAS PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2015 Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v17i1.1475

ABSTRACT This study aimed to investigate the association Intellectual Capital and profitability ratios consumer goods industries listed in the Indonesia Stock Exchange (BEI) in the period 2014-2015. Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAIC) and the company’s financial performance is measured by Return on Assets (ROA). Hypothesis testing cross section data in this study using multiple linear regression model with a significance level of 5%. F test results showed that the VACA, VAHU, and STVA have significant influence jointly on profitability ratios. The results of this study also concluded that the cross section partially only VAHU consistent positive significantly effect on the profitability ratio (ROA), while VACA and STVA consistent no significantly effect on the profitability ratio (ROA). In time series data is not normal so that the study was tested with non-parametric test. Data hypothesis testing time series with Spearman’s Rho show a correlation between VACA, VAHU, and STVA entirely significant positive to ROA. Keywords: intellectual capital, profitability ratio, consumer goods industry. ABSTRAK Penelitian ini bertujuan untuk menginvestigasi kaitan Intellectual Capital terhadap rasio profitabilitas perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2015. Intelectual Capital diukur dengan Value Added Intellectual Coefficient (VAIC) dan kinerja keuangan perusahaan diukur dengan Return on Asset (ROA). Uji hipotesis data cross section dalam penelitian ini menggunakan model regresi linear berganda dengan tingkat signifikansi sebesar 5%. Hasil uji F menunjukkan bahwa VACA, VAHU, dan STVA mempunyai pengaruh yang signifikan secara bersama-sama terhadap rasio profitabilitas perusahaan. Hasil penelitian ini secara cross section juga menyimpulkan bahwa secara parsial hanya VAHU konsisten berpengaruh signifikan terhadap rasio profitabilitas (ROA), sedangkan VACA dan STVA konsisten tidak berpengaruh signifikan terhadap rasio profitabilitas (ROA). Secara timeseries data penelitian ini tidak normal sehingga diuji dengan uji non parametrik. Uji hipotesis data timeseries dengan Spearman’s Rho menunjukkan kaitan VACA, VAHU, dan STVA yang seluruhnya signifikan positif terhadap ROA. Kata Kunci: modal intelektual, rasio profitabilitas, sektor industri barang konsumsi.

FAKTOR-FAKTOR YANG BERKAITAN DENGAN PROFITABILTAS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 19 NO. 1 JANUARI-JUNI 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i1.1692

Tujuan dari penelitian ini adalah untuk menyelidiki variabel yang mempengaruhi profitabilitas pada perusahaan publik LQ45. Variabel-variabel ini adalah Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, Perputaran Piutang Usaha, Siklus Konversi Kas, dan Ukuran Perusahaan. Penelitian ini juga untuk meningkatkan konsistensi hasil dari penelitian sebelumnya. Sampel penelitian ini terdiri dari 62 data dari 90 perusahaan LQ 45 yang telah terdaftar di Bursa Efek Indonesia dari 2016 hingga 2017 dan dipilih dengan metode purposive sampling. Data-data tersebut dianalisis menggunakan non parametrik Korelasi Spearman Rho. Hasil dari penelitian ini menunjukkan bahwa Rasio Utang, Rasio Likuiditas, Perputaran Piutang, dan Siklus Konversi Kas memiliki pengaruh signifikan terhadap Profitabilitas, tetapi Pertumbuhan Penjualan dan Ukuran Perusahaan tidak memiliki pengaruh yang signifikan terhadap Profitabilitas. Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, dan Siklus Konversi Kas memiliki korelasi negatif dengan Profitabilitas, tetapi Perputaran Piutang dan Ukuran Perusahaan memiliki korelasi positif dengan Profitabilitas. Kata Kunci: Profitabilitas, Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, Perputaran Piutang, Siklus Konversi Kas, dan Ukuran Perusahaan.

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