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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Jurnal Akuntansi
Nurnainun Bangun
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Economics, Econometrics & Finance Education Social Sciences

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Analisis Pengaruh ROE dan EPS Terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Taringan, Krisnawati Br; Bangun, Nurnainun; ., Joanita
Akuntansi Krida Wacana vol. 7 no. 2 Mei 2007
Publisher : Akuntansi Krida Wacana

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Abstract

Analisis Pengaruh ROE dan EPS Terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Krisnawati Br Taringan; Nurnainun Bangun; Joanita .
Jurnal Akuntansi vol. 7 no. 2 Mei 2007
Publisher : Jurnal Akuntansi

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Abstract

Analisis Pengaruh ROE dan EPS Terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Krisnawati Br Taringan; Nurnainun Bangun; Joanita .
Jurnal Akuntansi vol. 7 no. 2 Mei 2007
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v7i2.672

Abstract

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN Theopratama, Samuel Ekawira; Bangun, Nurnainun
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34322

Abstract

The purpose of this study was to determine the effect of profitability, leverage, and liquidity on financial distress in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This study used 93 company data and used purposive sampling method. The results showed that profitability and liquidity have a positive effect on financial distress, while leverage has a negative and insignificant effect on financial distress.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Septiani, Dinda Aulia; Bangun, Nurnainun
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34327

Abstract

The study aims to show the impact of growth Opportunities, investment decisions and capital structure on Firm value in manufacturing companies listed on the Indonesia Stock Exchange Industrial (IDX) in the period 2019-2021. The method used in this study is purposive sampling with a total data collected of 27 companies that met the criteria. Data processing techniques used descriptive analysis using E-views 10th version and Microsoft Excel 2010 edition. Results of this study has concluded that the variables growth opportunity had a significant effect on firm value, which indicated that changes in score has occurred within the company influenced. by the opportunity the company has to develop. The variable Investment decisions and capital structure have no significant effect on firm value which means that changes in firm value score are not affected by the variable capital structure and investment decisions.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS PERSISTENCE PADA PERUSAHAAN BASIC MATERIAL Ivone, Margiota Fiona; Bangun, Nurnainun; Kurniawati, Herni
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34742

Abstract

The purpose of this study was to find out whether factors such as cash flow volatility, company size, and accrual reliability affect earnings persistence with the research subject being the basic ingredients of sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sampling technique used was purposive sampling so that the number of sample data obtained was 108 (after outliers). Data processing uses multiple linear regression analysis techniques with the data processing tool used, namely SPSS 25.0. The results showed that the cash flow volatility variable has a significant effect on earnings persistence, while the firm size and accrual reliability variables have no significant effect on earnings persistence. The implication of this research is that the volatility of cash flows indicates a good use of cash resources and maximum effort in maintaining profit stability due to fluctuations in cash flows in order to maintain stakeholder confidence.
PENGARUH GCG, LEVERAGE, FIRM SIZE TERHADAP EARNINGS MANAGEMENT INDUSTRI DASAR, BARANG, KONSUMSI Sidharta, Alyssa Christina; Bangun, Nurnainun
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34745

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of good corporate governance, leverage, and firm size on earnings management in companies in the basic and chemical industry sector, various industrial sectors, and the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). period 2019-2021. This study used 62 samples and 186 data from companies in the basic and chemical industry sector, various industrial sectors, and the consumer goods industry sector selected by purposive sampling method. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the Eviews 12 program. The results of this study indicate that good corporate governance on institutional ownership and leverage variables have no effect on earnings management. Meanwhile, firm size has a positive and significant influence on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI INDONESIA Jonnie Fernando; Nurnainun Bangun
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36107

Abstract

The purpose of this research is to find out the factors that influence income smoothing practices, namely financial leverage, company size and return on assets (ROA) in basic and chemical industrial companies listed on the Indonesia Stock Exchange in 2019-2021. This study used 36 data from basic industrial and chemical companies that had been selected using a purposive sampling method with a total of 108 data for three years. The data in this study uses secondary data, namely financial reports. This study uses Eviews 12 to process data and is tested by logistic regression analysis. The results showed that financial leverage and firm size had a significant effect on income smoothing while return on assets (ROA) had no significant effect on income smoothing. The implication of this research is for investors to avoid income smoothing practices by paying attention to the amount of financial leverage and company size. The selected company should have small financial leverage and for the company to be able to apply the principles of good governance so that the disclosure of financial statements avoids income smoothing practices so as to provide a good signal for investors.
Co-Authors ., Joanita Herni Kurniawati Ivone, Margiota Fiona Joanita . Jonnie Fernando Krisnawati Br Taringan Septiani, Dinda Aulia Sidharta, Alyssa Christina Theopratama, Samuel Ekawira