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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Manajemen Jurnal Bina Akuntansi 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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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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DAMPAK LIKUIDITAS, TANGGUNG JAWAB SOSIAL, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dewi, Sofia Prima
Jurnal Bina Akuntansi Vol. 11 No. 1 (2024): Jurnal Bina Akuntansi Volume 11 nomor 1 Januari Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i1.588

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana peran likuiditas, tanggungjawab sosial, leverage, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan pada sektor konsumsi barang non primer yang terdaftar di Bursa Efek Indonesia selama 3 tahun. Sampel dipilih dengan metode purposive sampling dan terpilih 51 data yang valid. Pengolahan data dilakukan dengan analisis regresi berganda melalui program Eviews 12. Ternyata penelitian memberikan hasil hanya profitabilitas yang memiliki dampak positif terhadap nilai perusahaan. Hal ini membuktikan bahwa kemampuan suatu perusahaan untuk menghasilkan laba dalam suatu periode merupakan signal yang positif bagi investor dalam melakukan prediksi nilai suatu perusahaan. Hasil penelitian juga menunjukkan bahwa likuiditas tidak memiliki dampak terhadap nilai perusahaan dengan arah negatif, tanggungjawab sosial tidak memiliki dampak terhadap nilai perusahaan dengan arah negatif, dan ukuran perusahaan tidak memiliki dampak terhadap nilai perusahaan dengan arah negatif. Sebaliknya leverage tidak memiliki dampak terhadap nilai perusahaan dengan arah positif.
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.
THE HOLISTIC LEARNING MODEL OF BUSINESS ETHICS TO DEVELOP SPIRITUAL WELL-BEING Yuniarwati, Yuniarwati; Ardana, I Cenik; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3747-3758

Abstract

The purpose of this study is to investigate the impact of the holistic learning model of Business Ethics on the students’SWB. Two business ethics classes are randomly chosen as sample from all business ethics classes of Management Study Program, Tarumanagara University, Jakarta. The study uses a quasi-experimental design “pre-test-post-test design with one group”, in which the learning model is the independent variable and the students’ SWB is the dependent variable. The testing of hypothesis uses the SWB’s score mean differences of a paired sample t-test. The results of this study show that the holistic learning model of Business Ethics gives a significant impact on the quality improvement of the students’ SWB, both overall and on all four dimensions of SWB: communal, personal, transcendental, and environmental. Three dimensions: communal, transcendental, and environmental influence at a significant level of 5%; and one dimension (personal) has an effect on a significance level of 10%.
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.
THE EFFECT OF PROFITABILITY, LIQUIDITY, COMPANY SIZE, AND SALES GROWTH ON CAPITAL STRUCTURE IN CONSUMER NON-CYCLICALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2021-2023 PERIOD Patricia, Selvia Putri; Dewi, Sofia Prima
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1189-1195

Abstract

The optimal capital structure configuration becomes a crucial determinant in ensuring the survival and long-term growth of a business entity. The study endeavors to furnish empirical substantiation concering the effect of profitability, liquidity, company size, and sales growth on capital structure. The research employs a quantitative approach with a purposive sampling technique, using sample of 34 companies listed on the Indonesia Stock Exchange during the periods of 2021, 2022, and 2023. Data were processed using E-Views version 12 to test the hypotheses. The findings of this study suggest that profitability does not negatively influence the capital structure. Company size and sales growth do not positively influence the capital structure, while liquidity has a negatively influence the capital structure. The implications of this research for companies indicate that they must carefully consider the factors identified in this research when formulating an optimal capital structure, in order to support sustainable growth and effectively manage financial risks. For investors, the findings provide valuable insights into analyzing a company’s capital structure as a foundation for more informed investment decision-making. Furthermore, future research could broaden its scope by exploring other external factors that may influence capital structure decisions.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Belanja Pegawai, dan Belanja Modal Terhadap Kemandirian Keuangan Daerah Farrakhy, Shalhhakka Dimar; Dewi, Sofia Prima
Cerdika: Jurnal Ilmiah Indonesia Vol. 5 No. 10 (2025): Cerdika: Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v5i10.2718

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah (PAD), dana perimbangan, belanja pegawai, dan belanja modal terhadap kemandirian keuangan daerah. Data yang digunakan adalah data sekunder dari pemerintah daerah di Provinsi Jawa Timur selama periode lima tahun, yaitu 2019 hingga 2023. Sampel penelitian dipilih menggunakan metode non-probability sampling dengan teknik purposive sampling, yang melibatkan 39 pemerintah daerah. Analisis data dilakukan menggunakan perangkat lunak Eviews 12 SV Lite dengan metode regresi data panel untuk mengidentifikasi hubungan antar variabel. Hasil penelitian menunjukkan bahwa pendapatan asli daerah (PAD) tidak berpengaruh positif terhadap kemandirian keuangan, dana perimbangan dan belanja pegawai tidak berpengaruh negatif, sementara belanja modal berpengaruh positif terhadap kemandirian keuangan daerah. Nilai R² menunjukkan seberapa besar model ini dapat menjelaskan variasi dalam kemandirian keuangan daerah, sementara hasil uji t menunjukkan signifikansi masing-masing variabel dalam mempengaruhi kemandirian keuangan. Uji F mengonfirmasi bahwa model yang digunakan memiliki kesesuaian yang baik. Temuan ini menyarankan bahwa meskipun PAD dan dana perimbangan penting, belanja modal memegang peranan yang lebih signifikan dalam meningkatkan kemandirian keuangan daerah. Implikasi dari penelitian ini memberikan wawasan praktis bagi pemerintah daerah, pembuat kebijakan, dan manajer keuangan dalam meningkatkan efisiensi belanja modal untuk memperkuat kemandirian keuangan. Penelitian ini juga berkontribusi pada literatur keuangan publik, khususnya terkait dengan pengembangan dan otonomi keuangan daerah di Indonesia.
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