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All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Manajemen Krida Wacana Akuntansi Krida Wacana International Business and Accounting Research Journal Jurnal ULTIMA Accounting Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Paradigma Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Application on Economics and Business Jurnal Serina Abdimas
Dra. Nurainun M.M.,Ak Bangun
Fakultas Ekonomi, Universitas Tarumanegara
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS PENGARUH EARNINGS PER SHARE DAN ARUS KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK JAKARTA Bangun, Nurainun; Tan, Yosep
Manajemen Bisnis Kompetensi vol. 1 no. 2 Januari 2007
Publisher : Manajemen Bisnis Kompetensi

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Abstract

Analisis Faktor-Faktor yang Mempengaruhi Likuiditas Pasar Saham Natsir, Khairina; Bangun, Nurainun; Waani, Alfredo Marthen
Jurnal Ekonomi Vol. 28 No. 2 (2023): July 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i2.1414

Abstract

The objective of this study is to obtain valid evidence regarding the individual effects of the variables Firm Value, earnings management, and stock risk on stock market liquidity. Stock Liquidity, Earning Management, Firm Value, and Stock Risk are measured respectively by Total Volume Activity, discretionary accrual model modified Jones, PBV, and Beta. Research in the form of causality. Samples were selected using a purposive technique. The data is extracted from the company's annual financial reports accessed from official sources. The samples were 16 companies from the infrastructure sub-sector manufacturing group listed on the IDX during the 2017-2021 period, so that 80 observation data were obtained. Multiple regression is used for data analysis, where the tests include multicollinearity tests, partial-t tests and coefficient of determination tests. The findings of this study show that Earning Management, Firm Value, and Stock Risk affect Stock Market Liquidity
FACTORS INFLUENCING CASH HOLDING IN THE NON-CYCLICAL CONSUMER INDUSTRY AFTER THE COVID-19 PANDEMIC Kurniawan, Viona; Bangun, Nurainun; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.860-870

Abstract

The COVID-19 pandemic resulted in all sectors recording negative performance in the first quarter of 2020, including the consumer goods sector. In economic uncertainty due to the COVID-19 pandemic and intense competition between companies, many company experienced a significant decline and even decided to go on insolvency because they were unable to finance their operational activities. Therefore, the availability of cash or cash holding is essential to support the company’s operational activities, and error in calculating cash holding can result in the company experiencing financial difficulties. This study aims to analize the effect of cash conversion cycle, cash flow, and leverage on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022. The data used in this study were collected from IDX website. Analyzed data by using Eviews version 13. Sampling method used is Purposive sampling techniques. There were 47 companies met the criteria as the sample.
FAKTOR YANG MEMPERNGARUHI MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN Famsila, Ivana; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32948

Abstract

The purpose of this study is to determine the factors that influence earnings management practice decisions in food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2021. This study uses probability sampling to collect data from different food and beverage companies. This data involves 40 companies and in this observation the data is processed using Eviews software version 12 and using panel data regression equations. Based on the results of data processing, the independent variable profitability has a significant negative effect on earnings management, although its effect on audit quality is unidirectional (significantly positive). This data also shows that the age of the company has no effect on the dependent variable (earnings management).
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Gunawan, Agnes Elvina; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33097

Abstract

This research was conducted to gain empirical evidence about the effect of profitability, leverage, institutional ownership, and firm size on the earnings management of primary consumer sector companies food and beverage sub sector listed on the IDX in 2017-2021. In this study, the purposive sampling method was used to obtain a valid sample of 139 data from 33 companies after outlier was conducted. This study uses multiple linear regression method to test the hypothesis and the data is processed using SPSS version 26 and Microsoft Excel 2021. The findings show that profitability has no positive effect on earnings management, leverage has negative effect on earnings management. While institutional ownership and firm size have no negative effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA Wahyuni, Sri; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33119

Abstract

The purpose of this study was to determine the effect of accruals, sales volatility, and managerial ownership on earnings persistence in companies in the basic and chemical industries, various industries, and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2018–2020 period. This study used a sample of 31 companies selected using purposive sampling and used the Eviews 12.0 application to process the data. The results showed that the independent variables affected earnings persistence simultaneously (F test). The results of the T test indicate that the sales volatility variable has a significant effect on earnings persistence. Meanwhile, accruals and managerial ownership variables have no significant effect on earnings persistence. The implication in this study is that high sales volatility will cause profit persistence to increase because sales are one of the most important activities in generating profits.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN SEKTOR INDUSTRI DI BEI Suryata, Fedella Stephanie; Bangun, Nurainun
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.v7i2.33688

Abstract

This study was conducted to analyze the effect of good corporate governance, financial performance, and capital structure on earnings management in miscellaneous industry, consumer goods industry, and basic industry and chemical sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The technique used in this study to determine the research sample was purposive sampling. The number of research samples is 76 companies from 217 companies registered. This study uses a quantitative approach. The data analysis method used is multiple linear regression analysis what helped by Eviews version 12 program and Microsoft Excel 2013. The results showed that simultaneously good corporate governance, financial performance, and capital structure have a significant effect on earnings management. While the results of partial research show that board size and capital structure have a negative and insignificant effect on earnings management. Board independence has an insignificant effect on earnings management. Financial performance has a positive and significant effect on earnings management.
ELEMEN-ELEMEN YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN DI TIGA SEKTOR DALAM PERUSAHAAN MANUFAKTUR Edbert, Edbert; Bangun, Nurainun
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.v7i2.33758

Abstract

The discussion in this study was carried out to find out the factors that can affect the company's financial performance that consists of green accounting, liquidity, and capital structure in companies in the basic and chemical industry sectors, the various industries sector, and the consumer goods industry sector listed on the Indonesia Stock Exchange successively during the 2019-2021 period. This study used data from 32 company samples by applying purposive sampling and using Eviews software version 12 in the collection process using the data that has been published on IDX and on each website of the company. Data processing in this observation utilizes by using panel data regression equations. Based on the results of data processing, green accounting has a insignificant effect on the company's financial performance, liquidity has a negative insignificant effect on the company's financial performance, and capital structure has a significant effect on the company's financial performance.
THE ROLE OF BUSINESS RISK AS AN INTERVENING VARIABLE ON FACTORS AFFECTING COMPANY VALUE Natsir, Khairina; Bangun, Nurainun; Ngadiman , Ngadiman; Chiandra, Febbyorent
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3404-3416

Abstract

This study heading to examine the effect of “dividend policy, investment decisions and funding decisions on firm value by applying business risk as an intervening variable. The population is companies in the consumer goods industry sector that are listed on the IDX in 2016-2022. Samples were selected by purposive sampling. Research data were obtained from the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of the company under study. Data analysis was performed using multiple regression methods. The selection of the regression model was carried out through the Chow test, Hausman test, and Lagrange Multiplier test. The classic assumption test includes a multicollinearity test. Hypothesis testing includes the t-test and the coefficient of determination test. To analyze the effect of mediation is done through the Sobel test, Goodman test, and Aroian test. The results of the study show that dividend policy, investment decisions, funding decisions, and business risks affect firm values. The mediation test using the Sobel, Aroian and Goodman method shows that business risk is able to mediate dividend policy on firm value, business risk variables do not mediate funding decisions on firm value. Meanwhile for the mediation test between investment decisions and firm value, different results were obtained between the three test methods carried out, where Sobel and Aroian showed that investment decisions on firm value were not mediated by business risk, while the Goodman Test showed that there is a significant influence of business risk variables as mediating variables.”
THE ROLE OF CORPORATE GOVERNANCE IN THE CAPITAL STRUCTURE OF BANKING COMPANIES Natsir, Khairina; Bangun, Nurainun
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.495-508

Abstract

Decisions regarding capital structure are an important decision taken by financial managers to remain competitive in the long term. A strong capital structure is very important for banks, because with a strong capital structure banks can face global competition and economic crises that can occur at uncertain times. Banks can have a strong or optimal capital structure if the existing capital can be used well. Therefore, good corporate governance is needed so that existing capital can be used or managed well to achieve banking goals and make the right decisions in facing competition and the economic crisis. This research was conducted with the aim of determining the influence of corporate governance on the capital structure of banking companies. Corporate governance is measured by looking at the size of the board of directors, the size of the board of commissioners and managerial ownership, while capital structure is measured by the debt-to-equity ratio. The sampling method used the purposive technique for 37 banking sector companies listed on the Indonesia Stock Exchange in 2018-2022. The secondary data obtained from annual reports of banking companies. This research uses robust regression analysis. The research results show that the size of the board of directors has a positive and significant influence, the size of the board of commissioners has a positive and significant influence on the capital structure, and managerial ownership has a negative and significant influence on the capital structure of banking companies listed on the Indonesia Stock Exchange.
Co-Authors Adrianto, Reinard Alodia, Nadia Andrew p, Enrico Angelika, Shery Attan, Michelle Britney Auria, Irda Boen, Angellia Carolina, Imelda Chiandra, Febbyorent Christy Lisanto, Jane Edbert, Edbert F.X. Kurniawan Tjakrawala, F.X. Kurniawan Famsila, Ivana Fenny, Tara Aurellia Gunawan, Agnes Elvina Henryanto Wijaya Jonnardi, Jonnardi Junior, Richard Juwita Oktavia Khairina Natsir, Khairina Krisnawati MM SE.,Ak. Br Tarigan Kurniati W. Andani Kurniawan, Viona Landias, Joceline Sagita Linda Santioso Lisanto , Jane Christy Lisanto, Jane Christy Lukman, Hendro Ngadiman , Ngadiman Rahmat, Burhan Irsali Rosmita Rasyid Safei, Priska Dwicahya Selvia Sherviyana Sherviyana Sri Wahyuni Sulijaya, Feliana Surjadi, Merna Suryata, Fedella Stephanie Tjakrawala, Kurniawan Tubagus Ismail Waani, Alfredo Marthen Wenny Sugianto Widiayana, Widiayana Yosep Tan Yuniarwati, Yuniarwati yusbardini, yusbardini