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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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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.
THE EFFECT OF PROFITABILITY, FIRM SIZE, AND CAPITAL STRUCTURE ON FIRM VALUE IN MANUFACTURING COMPANIES Widiarta, Jessica Rosalina; Dermawan, Elizabeth Sugiarto
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2315-2325

Abstract

The purpose of this research is to determine the effect of profitability, firm size, and capital structure on firm value of manufacturing companies in consumer non-cyclical sub-sector listed on the Indonesia Stock Exchange (IDX) during 2020-2022. There are 140 data used as samples which were taken from 49 consumer non-cyclical companies listed on Indonesia Stock Exchange (IDX) for three years in a row. Samples were taken based on purposive sampling techniques, one of non probability sampling methods which was determined by selected criteria. Data used for this reseach is secondary data which is the annual reports from 2020-2022. This research uses multiple regression analysis and helped by Microsoft Excel and SPSS program version 29. Refering to signaling theory and trade-off theory, assumption in this research that are used as hypotheses in this study are profitability has positive and significant effect on firm value, firm size has positive and significant effect on firm value, and capital structure has negative and significant effect on firm value. The results of this study find that profitability has positive and significant effect on firm value, firm size has negative and insignificant effect on firm value, and capital structure has positive and significant effect on firm value. Simultaneous, profitability, firm size, and capital structure have significant effect on firm value.
INVESTOR REACTION TO THE ANNOUNCEMENT OF FIRST COVID-19 VACCINATION IN INDONESIA Sutanto, Shieren Amelia; Dermawan, Elizabeth Sugiarto
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2326-2336

Abstract

The COVID-19 pandemic has had a huge impact around the world and presents unprecedented challenges to the health sector. Vaccination programme is a solution to suppress the spread of COVID-19. The purpose was to explain the reaction of the capital market to the announcement of the first COVID-19 vaccination in Indonesia by focusing the differences in abnormal return and trading volume activity before and after the event of vaccination programme. The research method used is quantitative method by secondary data analysis with event study. The event date in this research was January 13rd, 2021 when Indonesia began its nationwide COVID-19 vaccination programme. This event study took a sample of 17 companies in healthcare sector listed on Indonesia Stock Exchange. The event period used was 14 days, 7 days before and 7 days after the announcement of the first COVID-19 vaccination in Indonesia. This research uses descriptive statistical techniques, normality test (one-sample kolmogorov-smirnov test), and paired sample t-test. The results of the paired sample t-test show that there is a significant difference between the abnormal return before and after the announcement of the first COVID-19 vaccination in Indonesia. However, there is no significant difference of trading volume before and after the announcement of the first COVID-19 vaccination in Indonesia.
THE EFFECT OF SALES GROWTH, FIRM SIZE, PROFITABILITY, BUSINESS RISK ON CAPITAL STRUCTURE Valencia, Valencia; Dermawan, Elizabeth Sugiarto
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3095-3105

Abstract

The purpose of this research is to determine the effect of sales growth, firm size, profitability, and business risk on capital structure of consumer non cyclicals sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. There are 196 data used as samples which were taken from 71 consumer non-cyclical companies listed on Indonesia Stock Exchange (IDX) for three years in a row. Data used for this reseach is secondary data which is the annual reports from 2020-2022. This research uses multiple regression analysis and helped by Microsoft Excel and SPSS program version 25. Refering to signaling theory, assumption in this research that are used as hypotheses in this study are Sales growth has a significant negative effect on capital structure, Firm size has a significant positive effect on capital structure, profitability has a significant negative effect on capital structure, and business risk has a significant negative effect on capital structure. The results of this study find that sales growth influences capital structure positively, firm size influences capital structure positively. However, profitability influences capital structure negatively. Meanwhile business risk no influences on 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