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Sofia Prima Dewi
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Humanities 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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Determinant of Accounting Understanding Merry Susanti, Sufiyati, Sofia Prima Dewi,
Jurnal Ekonomi Vol 25, No 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.630

Abstract

:  This study was made to determine the effect of perception of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior on understanding accounting. The collection method was carried out by distributing questionnaires to Tarumanagara University students. The questionnaire was distributed from March to May 2019. Data processing methods were carried out using partial least square-structural equation modeling (PLS-SEM). The results showed that emotional intelligence and learning behavior have no influence students on understanding accounting. Perception of intellectual intelligence possessed by students only influence on understanding Accounting Principle 1 and Accounting Principle 2. Emotional intelligence has no influence on understanding accounting. Spiritual intelligence possessed by students only influences on understanding of Accounting Principle 1. Learning behavior has no influence on understanding accounting.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas Dan Produktivitas Terhadap Peringkat Obligasi Perusahaan Dewi, Sofia Prima
Jurnal Ekonomi Vol 18, No 2 (2013): July 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v18i2.712

Abstract

This study aims to obtain empirical evidence whether the company size, profitability, liquidity and productivity have an influence on corporate bond ratings. The samples are 77 companies listed in the data Indonesia Stock Exchange unless the company engaged in the banking sector and other financial institutions as well as issuing bonds stratified by PT PEFINDO during the years 2009-2011. Data analysis was performed with the help of a software program Statistical Product and Service Solutions (SPSS) for Windows version 16. The results showed that the profitability and liquidity have an influence on the company's bond rating firm while size and productivity having no effect on the bond rating companies.
Efek Leverage Dan Besaran Perusahaan Pada Manajemen Laba Melalui Pengungkapan Social Responsibility Dewi, Sofia Prima
Jurnal Ekonomi Vol 26, No 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.744

Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a positive effect on earnings management, whether the company size and social responsibility disclosure has a negative impact on earnings management, whether the company size has a positive impact on social responsibility disclosure, and whether the social responsibility disclosure can mediate the impact of company size on earnings management. The sampling technique used was purposive sampling and Smart PLS 3.0 was used for data processing. Research during the 2017-2019 period on 72 companies shows that leverage does not have a positive impact on earnings management, company size has a negative impact on earnings management, company size has a positive impact on social responsibility disclosure, social responsibility disclosure has no negative impact on earnings management, and social responsibility disclosure cannot mediate the impact of company size on earnings management.
Pengaruh Kepemilikan Institusional, Pertumbuhan Perusahaan, Struktur Aktiva, Ukuran Perusahaan, Earning Volatility dan Kebijakan Deviden Terhadap Kebijakan Hutang Perusahaan Keni .; Sofia Prima Dewi
Jurnal Akuntansi vol. 13 no. 1 April 2013
Publisher : Jurnal Akuntansi

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Abstract

Faktor-Faktor yang Mempengaruhi Opini Going Concern Sofia Prima Dewi
Jurnal Akuntansi vol. 11 no. 2 November 2011
Publisher : Jurnal Akuntansi

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Abstract

 The purpose of this research is to examines the influence of auditor reputation, financial condition, prior opinion, sales growth, return on asset, debt default, and firm size on a going concern opinion. The data was collected using purposive sampling method. The sample used in this research were 96 observation covering the period from 2006 until 2009. Logistic regression on going concern opinion. On the other hand, auditor reputation, company’s financial condition, sales growth, return on asset, and firm size has no effect on going concern opinion. Keyword : Going Concern Opinion, Auditor Reputation, Financial Condition, Prior Opinion, Sales Growth, Return On Asset, Debt Default, Frim Size.
DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
Analysis of Factors Affecting Firm Performance Moderated by Competitive Strategies Caroline Immanuel; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this research was to obtain evidence on the effect of financial leverage and components of intellectual capital (human capital efficiency, structural capital efficiency, capital employed efficiency) on firm performance with competitive strategies as moderation in manufacturing companies listed in Indonesian Stock Exchange during three years. The sample was selected using the cluster sampling method amounted to 27 companies. Data processing methods were performed using EViews. The results showed that financial leverage, human capital efficiency, and structural capital efficiency have an influence on firm performance, while capital employed efficiency and financial leverage moderated by competitive strategies have no influence on firm performance.  Keywords: Financial Leverage; Intellectual Capital; Competitive Strategies; Firm Performance
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.
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 Siauhelung, Leonard Hizkia Soesanto, Fredi Rama Sufiyati Sufiyati Sufiyati Sufiyati, Sufiyati Susanto, Richard Suwita, Elcent Winata Hadi Tanjung, Geraldio Tjahjadi, Calista Warsiki, Luh Ketut Kumari Chandra Wijaya, Emil Tanaga Yuniarwati Yuniarwati Yuniarwati, Yuniarwati Yuniarwati, Yuniarwati