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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Akuntansi Jurnal Serina Abdimas
Elizabeth Sugiarto Dermawan
Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Jurnal Paradigma Akuntansi

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PENGARUH PROFITABILITY, LEVERAGE, FIRM SIZE, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING Santi, Santi; Dermawan, Elizabeth Sugiarto
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.v7i1.32824

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, leverage, firm size and growth opportunity on cash holding in manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period of 2018-2020. This research used 74 manufacturing companies that have been selected by using purposive sampling technique. The data used in this study were processed using SPSS program and Microsoft Excel. The results indicate that profitability has positive significant effect on cash holding and leverage has negative significant effect on cash holding. Firm size and growth opportunity have no significant effect on cash holding.
FAKTOR-FAKTOR YANG BERKAITAN TERHADAP FINANCIAL PERFORMANCE PADA SEKTOR ANEKA INDUSTRI Leonardi, Oktavianus; Dermawan, Elizabeth Sugiarto
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.v7i2.33694

Abstract

The purpose of this research was to find out and find empirical evidence about the relationship of leverage, firm size, and liquidity on financial performance in miscellaneous industrial sectors listed on the Indonesia Stock Exchange in 2019 - 2021. This research uses 25 companies in miscellaneous industrial sectors and the samples were selected through a purposive sampling technique with a non-parametric test. Data processing techniques uses the spearman rank correlation test which is processed using SPSS version 25 and Microsoft Excel 2016. The results of this research indicate that leverage is negative correlated, significant, and has a sufficient relationship to financial performance, firm size is positive correlated, insignificant, and has a weakly relationship to financial performance, and liquidity is positive correlated, significant, and has a sufficient relationship to financial performance.
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Chandra, Jessica Madeline; Dermawan, Elizabeth Sugiarto
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.v7i2.33720

Abstract

The objective of this study is to specify the impact of dividend policy, profitability, and leverage on firm value in primary consumer goods sector companies in 2019-2021. The sample was picked out by purposive sampling method and the legitimate data is 73 data. The technique of processing data uses multiple regression analysis supported by the SPSS (Statistical Product and Service Solution) Version 25 program. This study has the outcomes pointed out that dividend policy has a significant and positive impact on firm value, profitability has no significant and negative impact on firm value, and leverage has no significant and positive impact on firm value. The implication of this research is that companies need to pay attention to the company's dividend policy, profitability, and leverage in order to provide a positive signal to investors so can increase firm value.
KAITAN PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Setyawati, Silvi; Dermawan, Elizabeth Sugiarto
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.v7i3.34414

Abstract

This research was conducted with the aim of knowing the relationship between profitability, liquidity, asset growth, and company size on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study used a sample of 176 data. The sample selection technique in this study was purposive sampling using SPSS version 26 and Microsoft Office Excel. The results showed that profitability has a weak, negative, and significant correlation to capital structure, liquidity has a moderate, negative, and significant correlation to capital structure, asset growth has a weak, positive, and insignificant correlation to capital structure, and firm size has a moderate, positive correlation. and significant to the capital structure.
ANALISIS PERBEDAAN RASIO KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEBELUM DAN SELAMA PENDEMI COVID-19 Sugandha, Raissa Natasha; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28390

Abstract

This study aims to obtain empirical evidence on whether there are significant differences in the liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), and market ratio (price to earnings ratio) before and during COVID-19 pandemic. The data analysis used to perform the different tests in this study was the Wilcoxon Signed-Rank Test. The final sample used in this study was 94 publicly traded manufacturing companies for the 2019-2020 period bypurposive sampling. The result of the analyzed data shows significant differences in probability ratio (return on assets) and market ratio (price to earnings ratio) before and during the COVID-19 pandemic. On the contrary, the results of this study indicate that there are no significant differences in the liquidity ratio (current ratio) and leverage ratio (debt to equity ratio) before and during the COVID-19 pandemic.
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE, DAN FIRM SIZE TERHADAP VOLATILITAS HARGA SAHAM Alimuary, Farrasazahra Devina; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28730

Abstract

The purpose of this study was to determine and analyze the effect of dividend policy, Leverage, and Firm Size on stock price volatility. The research method used was purposive sampling with a total sample of 18 companies listed on the LQ-45 index listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data on observations in 2018-2020. Data processing in this research using Microsoft Office 365 software and IBM SPSS Statistics V25.0. The results showed that Dividend Yield, Dividend Payout Ratio and Firm Size did not have a significant effect on Stock Price Volatility, while Leverage had a significant and negative effect on Stock Price Volatility. The implication of this research is the need to know what are the factors that can affect the stock price volatility which will give a good or bad signal to investors in carrying out their investment activities.
PENGARUH PROFITABILITAS, LIKUIDITAS, SALES GROWTH, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL Kusuma, Sherin; Dermawan, Elizabeth Sugiarto
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.v6i2.29805

Abstract

The main purpose of this research is to show empirically the effect of profitability, liquidity, sales growth, and asset tangibility on capital structure of manufacturing companies listed on Indonesia Stock Exchange (IDX). The population of this study is from the year of 2019-2020 using 114 data consisted of 67 manufacturing companies that were selected using purposie sampling method. This research uses SPSS software version 18 to process the hypothesis. The result of the study showed that profitability, liquidity, and asset tangibility has negative and significant effect on capital structure, however there is no significant effect of sales growth on capital structure.
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN ASET, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Amelya, Amelya; Dermawan, Elizabeth Sugiarto
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.v6i2.29808

Abstract

The purpose of this study was to analyze and obtain empirical evidence regarding the effect of firm size, asset growth, liquidity, and leverage on firm profitability. The sample selection in this study was carried out using purposive sampling method and obtained a total sample of 160 data from manufacturing companies listed on the IDX with a research period from 2017 to 2019. The type of data used in this study is secondary data obtained from the IDX’s official website and related company websites. The results showed that the firm size, asset growth and liquidity had a positive and significant effect on company profitability, while leverage had a positive and insignificant effect on company profitability.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Likuiditas Terhadap Nilai Perusahaan Aprianti, Felicia; Dermawan, Elizabeth Sugiarto
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.v6i2.29894

Abstract

The purpose of this study was to analyze and obtain empirical evidence regarding the effects of profitability, leverage, firm size,and liquidity on firm value. This research was conducted by using a purposive sampling method with a total sample 153 data from manufacturing companies that listed on the Indonesia Stock Exchange with an observation period of three years, 2018-2020. This research was obtained using secondary data from the financial statements contained on the www.idx.com website. This research was processed using Microsoft Excel and SPSS Statistics version 25. The results obtained from the study concluded that the profitability and firm size variables had a positive and significant effect on firm value, while the leverage and liquidity variables did not have a significant effect on firm value.
PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Shelita, Fannola; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.29897

Abstract

The purpose of this study is to determine and empirically prove the effect of dividend policy, liquidity, profitability and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the research period 2017-2019. The sampling method of this research is purposive sampling with a total sample of 73 data obtained from the financial statements of manufacturing companies published by the IDX official website. Data processing in this study was assisted by the SPSS version 25.0 program using the multiple linear regression analysis method. The results showed that partially dividend policy, profitability and firm size had a positive and significant effect on firm value, while liquidity had a negative and insignificant effect on firm value. The results also show that simultaneously dividend policy, liquidity, profitability and firm size have a significant effect on firm value.
Co-Authors Agusnia, Windy Agustin Ekadjaja Agustin Ekadjaja Agustina, Theresia Alimuary, Farrasazahra Devina Amanda, Hanifa Dhiyaa Amelya, Amelya Andreina, Regine Lindy Aprianti, Felicia Ardana, I Cenik Aritonang, Lerbin R Chandra, Jessica Madeline Daniswara, Frederick Djeni Indrajati Widjaja Edbert, Richard I Cenik Ardana Kusuma, Sherin Leonardi, Oktavianus Lerbin R Aritonang Merry Susanti MF Djeni Indrajati Orlin Cicilia Pratama, Go Cecilia Claudia Pratama Rosiana, Ester Santi Santi Setyawati, Silvi Shelita, Fannola Sugandha, Raissa Natasha Suntono, Angelina Sutanto, Shieren Amelia Suzanna Valencia, Valencia Wibaewa, Axel Widiarta, Jessica Rosalina Widjaja, Djeni Indrajati Yudith, Vivi Odella Yuniarwati Yuniarwati Yuniarwati Yuniarwati, Yuniarwati