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Sofia Prima Dewi
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ANALISIS DETERMINAN YANG MEMENGARUHI CASH HOLDING Satyapratama, Matthew; Dewi, Sofia Prima
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.v6i2.29710

Abstract

This study aims to determine the impact of leverage, firm size, growth opportunity, net working capital, profitability, and capital expenditure on the company's cash holding. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 with a sample of 19 companies after the elimination of criteria. The data in this study were processed using the e-views 12 program with the EGLS panel model (cross-section random effects). The conclusion of this study shows that net working capital and profitability have a positive impact on cash holding, but leverage and capital expenditure do not have a positive influence on cash holding, while firm size and growth opportunity do not negatively affect cash holding.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2017-2020 Purnama, Benny; Dewi, Sofia Prima
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.v6i2.29712

Abstract

This study aims to analyze the effect of capital structure, firm size, sales growth, liquidity, and profitability on fim value. This study uses secondary data obtained from financial statement and processed with Eviews 12. This study uses purposive sampling in determining the sample used. There are 57 manufacturing companies listed on IDX in 2016-2020 selected as sample. This study found that capital structure and profitability have a positive effect on firm value, firm size and sales growth have negative effect on firm value. Liquidity has no negative effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN Clarissya, Clarissya; Dewi, Sofia Prima
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.v6i2.29807

Abstract

This study was conducted with the aim of obtaining empirical evidence regarding the effect of liquidity, firm size, asset growth, managerial ownership, independent commissioners, and earnings management on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017 to 2020. Using the purposive method sampling so that the sample used is 40 manufacturing companies that have been selected and the data used for four years is 160 data. This study uses secondary data in the form of financial statements that are processed with Eviews 12 software. The results of this study indicate that liquidity, business size, managerial ownership, and independent commissioners have no negative effect on financial performance, while asset growth has a positive effect on financial performance and earnings management. does not have a positive effect on financial performance.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Juika, Fonny; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31129

Abstract

This study aims to obtain empirical evidence of the effect of profitability, liquidity, firm size, asset structure, and sales growth on capital structure of manufacturing companies listed on the Indonesian Stock Exchange during the 2017-2020 period. In conducting this research, researchers used descriptive methods. The number of samples that have been selected based on criteria as many 76 data, in this study the sample was chosen because the researcher used a purposive sampling technique. Data processing using Eviews 12. The result shown in this study are that profitability have a positive effect on capital structure, while liquidity, asset structure, and sales growth have no positive effect on capital structure, firm size have no negative effect on capital structure. The implication of this study is that companies need to pay attention to profitability to maximize the company's capital structure.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN Alexander, Abraham; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31424

Abstract

This study aims to gain an empirical evidence towards the effect of profitability, capital structure, liquidity, firm size, and dividend policy on firm value. There are 48 samples selected in this study, with a total data of 144 companies engaged in manufacturing that are listed in Indonesia Stock Exchange. This study used a purposive sampling method. The Eviews 12 Student Version used as the selected application to process data in this study. The results shown in this study are profitability, liquidity, and dividend policy do not have a positive effect on firm value, on the other hand capital structure has a positive effect on firm value. Lastly firm size has a negative effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG Wijaya, Emil Tanaga; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32286

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of managerial ownership, firm size, institutional ownership, asset structure, and profitability on debt policy. The subject of this research is a manufacturing company that is consistently listed on the Indonesia Stock Exchange for the period 2018-2020. Sample selection using purposive sampling technique. Based on certain criteria obtained a sample of 44 manufacturing companies. This study uses secondary data that is processed using Eviews 12.0 software and hypothesis testing using multiple linear regression analysis. The results of this study indicate that firm size has a positive effect on debt policy, asset structure has a negative effect on debt policy, managerial ownership and profitability have no positive effect on debt policy, and institutional ownership has no negative effect on debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK Tanjung, Geraldio; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32377

Abstract

This study aims to determine the factors that influence tax aggressiveness in the mining industry listed on the Indonesia Stock Exchange during 2018-2020. This study uses a descriptive research design with purposive sampling method. There are 13 samples with a total of 39 data mining companies. This study uses the Economical Views 12 Student Version application. Data processing techniques using multiple regression analysis. The results of this study indicate that profitability has a negative effect on tax aggressiveness, firm size and managerial ownership have no positive effect on tax aggressiveness and leverage does not. negative effect on tax aggressiveness. With this research, it is hoped that it can improve the company's performance and can add insight in terms of tax aggressiveness. Companies can also consider legally tax aggressiveness to reduce the company's tax burden.
PENGARUH LIKUIDITAS, SALES GROWTH, LEVERAGE, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN Nayottama, Azhar Prasetyo; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32448

Abstract

This study aims to find out how the influence of Liquidity, Sales Growth, Leverage, and Firm Size on financial performance in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling method used purposive sampling. The sample in this study was 340 data from 68 companies for five years. The data processing technique uses multiple regression analysis assisted by the E-views 9 program. The results of this study prove that leverage has a negative effect on financial performance, sales growth does not have a positive effect on financial performance, while liquidity and firm size do not negatively affect financial performance.
PELATIHAN PENERAPAN KAIZEN COSTING GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI Dewi, Sofia Prima; Rich, Michelle; Wijaya, Nadya
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26042

Abstract

Our partner, PT Felixindo Rubber Berkarya, faces a problem, namely that there are many defective products which can cause waste in production costs, waste occurs due to disruptions and production equipment repair activities, lack of employee awareness of efficiency, and overtime pay for employees that is too large. This problem caused the company to experience a significant decline in sales and turnover. The Community Service Team (PKM), which consists of lecturers and students from the Faculty of Economics and Business, Tarumanagara University, tries to provide a solution, namely that companies can implement Kaizen Costing. This training has a target, namely so that companies can understand the benefits of implementing Kaizen Costing. The implementation step taken is that first the PKM team conducted a survey first to the company. Based on the survey, PT Felixindo Rubber Berkarya asked for solutions to the problems faced by the company. In the early stages, the PKM team explained in advance the theories or concepts related to the concept of Kaizen Costing. Next, the PKM team guides how to implement Kaizen Costing. Thanks to this training, PT Felixindo Rubber Berkarya was finally able to understand the benefits of implementing Kaizen Costing, namely reducing production costs which in turn can increase company efficiency. The PKM activity ends with making mandatory outputs in the form of SERINA articles, additional outputs in the form of articles in PINTAR media, final reports, financial reports on activities that have been carried out, and posters. All of these activities were carried out from January to June 2023. Mitra kami yaitu PT Felixindo Rubber Berkarya menghadapi masalah yaitu banyak produk cacat (defect) yang bisa menyebabkan pemborosan dalam biaya produksi, terjadi pemborosan akibat adanya gangguan dan aktivitas perbaikan peralatan produksi, kurangnya kesadaran karyawan terhadap efisiensi, dan pembayaran upah lembur karyawan yang terlalu besar. Permasalahan ini menyebabkan perusahaan mengalami penurunan penjualan dan omset yang signifikan. Tim Pengabdian Kepada Masyarakat (PKM) yang terdiri dari dosen dan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Tarumanagara mencoba memberikan solusi yaitu perusahaan bisa menerapkan Kaizen Costing. Pelatihan ini memiliki target yaitu supaya perusahaan bisa memahami manfaat dari penerapan Kaizen Costing. Langkah pelaksanaan yang dilakukan ialah pertama-tama tim PKM melakukan survei terlebih dahulu ke perusahaan. Atas dasar survey, PT Felixindo Rubber Berkarya meminta agar ada solusi untuk masalah-masalah yang dihadapi oleh perusahaan. Pada tahap awal, tim PKM menjelaskan terlebih dahulu mengenai teori atau konsep yang terkait dengan konsep Kaizen Costing. Selanjutnya, tim PKM menuntun bagaimana mengimplementasikan Kaizen Costing. Berkat pelatihan ini, PT Felixindo Rubber Berkarya akhirnya dapat memahami manfaat dari penerapan Kaizen Costing yaitu mengurangi biaya produksi yang pada akhirnya dapat meningkatkan efisiensi perusahaan. Kegiatan PKM diakhiri dengan membuat luaran wajib berupa artikel SERINA, luaran tambahan berupa artikel di media PINTAR, laporan akhir, laporan keuangan atas kegiatan yang telah dilakukan, serta poster. Seluruh kegiatan ini dilakukan sejak bulan Januari-Juni 2023.
FAKTOR FAKTOR YANG MEMENGARUHI FIRM VALUE Siauhelung, Leonard Hizkia; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34744

Abstract

The purpose of this study is to obtain empirical evidence about the effect of capital structure, profitability, liquidity, activity ratio, and firm size towards firm value on manufacturing companies listed on the Indonesian Stock Exchange during the 2018-2021 period. The research design used in this research is descriptive research with purposive sampling method and 304 data were collected. This study uses the Eviews 12 Student Version Lite application for data processing. The result shown in this study are that capital structure dan profitability have a positive effect on firm value, firm size has a negative effect on firm value, while liquidity and activity ratio have no positive effect on firm value. The implication of this study is that companies need to pay attention to capital structure, profitability, and firm size to maximize the company's 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