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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Manajemen Jurnal Bina Akuntansi PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Paradigma Akuntansi Cerdika: Jurnal Ilmiah Indonesia International Journal of Application on Economics and Business Jurnal Akuntansi Jurnal Serina Abdimas
Sofia Prima Dewi
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Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Veterinary

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Journal : Jurnal Paradigma Akuntansi

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FAKTOR-FAKTOR YANG MEMENGARUHI CAPITAL STRUCTURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Grace Monica Kionggo; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.22255

Abstract

This study was done to examine the effects of asset structure, liquidity, profitability, and business risk on capital structure and whether firm size is able to moderate the effects of asset structure, liquidity and profitability on capital structure. The subject of this study was 202 manufacturing companies listed in the Indonesia Stock Exchange and purposive sampling was used to narrow the samples down to 59 companies. The data used was from the 2017-2020 period and Eviews 12 was used to process said data. Results show that asset structure and profitability negatively does not affect capital structure, liquidity positively affects capital structure and business risk positively does not affect capital structure. Firm size was proven to be able to moderate the effects of liquidity, but was unable to moderate the effects of asset structure and profitability on capital structure.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI KEPEMILIKAN MANAJERIAL Erin Kristi; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22331

Abstract

This study is conducted to examine the effect of profitability, leverage, firm size, institutional ownership, and independent board of commissioners on earnings management with managerial ownership as the moderating variable. This research is conducted by taking 45 samples of manufacturing companies listed on the Indonesia Stock Exchange consistently during the 2016-2019 period. The samples are selected using purposive sampling method. The data processing technique uses Moderated Regression Analysis which is assisted by the Eviews 10 program. The results in this study indicate that profitability and leverage have a positive effect on earnings management, firm size, institutional ownership, independent board of commissioners, and managerial ownership have no negative effect on earnings management, and managerial ownership has no effect in strengthening the relationship between profitability and firm size on earnings management. The implication of this research is the need to be careful of stakeholders in reading financial reports because of the possibility of earnings management actions that make decisions taken inappropriately.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL Alex Shaw; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23524

Abstract

The purpose of this study was to obtain empirical evidence regarding the factors that influence capital structure which includes asset growth, firm size, profitability, asset structure, liquidity, and non-debt tax shield on the capital structure of manufacturingcompanies listed on the Indonesia Stock Exchange in 2017-2020. The data used in this study is secondary data, with a sample of 70 manufacturing company data and using purposive sampling. In processing the data, this research uses the E-views 10 program. The results obtained from the study show that firm size, profitability, liquidity, and non-debt tax shield have an effect on capital structure, while asset growth and asset structure have no effect on capital structure.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MODERASI CORPORATE SOCIAL RESPONSIBILITY Defianti Hermawan; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25124

Abstract

The purpose of this study is to examine the effect of financial performance, managerial ownership, and board of independent commissioners on firm value by using corporate social responsibility as moderating variable. This study uses 168 data samples from manufacturing companies listed in Indonesia Stock Exchange during the period of 2017-2020 and Eviews 12 for data processing. The result of this study show that financial performance have positive effect on firm value, managerial ownership have negative effect on firm value, and board of independent commissioners have positive and no effect on firm value. In addition, corporate social responsibility is able to moderate the relationship between financial performance and managerial ownership on firm value while it can not moderate the relationship between board of independent commissioners on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSETS PADA PERUSAHAAN SEKTOR PERBANKAN Susanto, Richard; Dewi, Sofia Prima
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.v7i1.33032

Abstract

This study aims to obtain empirical evidence regarding the factors that influence the return on assets of companies in the banking sector. There are 19 samples selected in this study, with a total of 57 data on banking companies listed on the Indonesia Stock Exchange. This study used a research design with purposive sampling method. The Eviews 10 application is the application used to process the data in this study. The results shown in this study are third party funds, loan-to-deposit ratios, non-performing loans, and net interest margins have a positive influence on return on assets, operating expenses on operating income have a negative effect on return on assets, capital adequacy ratio and current account saving account has no positive effect on return on assets.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI Tjahjadi, Calista; Dewi, Sofia Prima
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.v7i1.33084

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors of firm value which includes capital structure, firm size, liquidity, and profitability as a mediation variable. The research was conducted at manufacturing companies in the basic and chemical industry sector, the consumer goods sector, and miscellaneous industries sector for the 2019-2021 period. This study uses secondary data. This research was conducted with a sample of 61 companies with the technique used in this research is purposive sampling. Data processing in this study uses the E-views 12 program. The results obtained from this study shows that liquidity, capital structure, and firm size have no effect on firm value, while on the other hand profitability have the ability to mediate the effect of capital structure and firm size on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK Soesanto, Fredi Rama; Dewi, Sofia Prima
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.v7i2.33711

Abstract

The purpose of doing this is to determine the effect of leverage, firm size, profitability, managerial ownership towards tax aggresiveness. This research uses secondary data from raw material and primary consumers sector companies that is listed on the Indonesian Stock Exchange during the priod of 2019-2021. The sample is selected using purposive sampling and amounted to 51 companies. The data is processed by using SPSS 16. Outputs obtained from this study indicates that leverage does not have a negative influence towards tax aggresiveness. Firm size and managerial ownership do not have a positive influence towards tax aggresiveness. Profitability has a positive influence towards tax aggresiveness.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI Dewita, Laurencia; Dewi, Sofia Prima
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.v7i2.33760

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on firm value with corporate social responsibility as a moderating variable in non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2019 until 2021. This study uses secondary data. Data processing in this study uses the program E-views version 12.0. The sampling technique used is purposive sampling and obtained as many as 23 companies that meet the criteria. The results showed that profitability and liquidity did not have a positive effect on firm value, and leverage and corporate social responsibility did not have a negative effect on firm value. Corporate social responsibility cannot moderate the effect of liquidity and leverage on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS Effendy, Angela; Dewi, Sofia Prima
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.v7i3.34235

Abstract

This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, and company size on profitability. The subjects in this study were manufacturing companies in the primary consumer goods sector that were consistently listed on the Indonesia Stock Exchange for 4 years, namely the 2019-2022 period. This study used 29 manufacturing companies in the primary consumer goods sector which had been selected through a purposive sampling method with a total of 116 data for four years. The data processing technique uses multiple regression analysis which is processed using the Eviews version 12 program. The results of this study indicate that liquidity and firm size do not have a positive effect on profitability, and leverage has a negative effect on profitability.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI Wijaya, Nadya; Dewi, Sofia Prima
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.v7i3.34319

Abstract

This study aims to find out how the role of company size, profitability, leverage, and liquidity has on company value by using social responsibility as a moderating variable in the consumption sector of non-primary goods listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected by purposive sampling method and there are 17 companies with valid data. The data processing technique uses moderation regression analysis (MRA) assisted by the Eviews 12.0 program and Microsoft Excel 2013. The results of this study indicate that company size does not have a negative effect on firm value, profitability and social responsibility have a positive effect on firm value, leverage and liquidity do not have a positive effect on firm value. Social responsibility can affect the effect of firm size on firm value, social responsibility cannot affect the effect of liquidity on firm value.
Co-Authors ., Keni Abdurachman, Siti Hafsah Aditya, Kristanto Alex Shaw Alexander, Abraham Ardana, I Cenik Ardana, I Cenik Belinda, Belinda Caroline Immanuel Clarissya, Clarissya Cynthia Cynthia Defianti Hermawan Dewita, Laurencia Effendy, Angela Erin Kristi Eveline Eveline Fadila, Fehnny Farrakhy, Shalhhakka Dimar Grace Monica Kionggo Gunawan, Venny I Cenik Ardana Juika, Fonny Karina, Brietya Jakwa Keni Keni Liana Susanto Lie, Valensia Kristy Merry Susanti Nadya Wijaya Nayottama, Azhar Prasetyo Patricia, Selvia Putri Priskila , Priskila Purnama, Benny Putri, Tisya Ananda Rich, Michelle Satyapratama, Matthew Setiawan, Levina Siauhelung, Leonard Hizkia Soesanto, Fredi Rama Sufiyati Sufiyati Sufiyati Sufiyati, Sufiyati Susanto, Richard Suwita, Elcent Winata Hadi Tan, Michelle Tanjung, Geraldio Tjahjadi, Calista Warsiki, Luh Ketut Kumari Chandra Wijaya, Emil Tanaga Yuniarwati Yuniarwati Yuniarwati, Yuniarwati Yuniarwati, Yuniarwati