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<![CDATA[PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS ]]>
<![CDATA[Fajriyanti, Nurul]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.32846
<![CDATA[Due to the declining profitability of manufacturing companies from 2018 to 2020, investors need to know the company's activities in terms turnover of working, inventory turnover, and debt turnover. Therefore, this study will determine the impact of working capital turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020. I am aiming for it. The method used to create the survey data is a quantitative description method using data from the annual financial statements of the manufacturing sector 2018-2020. The results of multiple regression analysis using SPSS 25.0 show that working capital turnover has a significant negative impact on profitability. Inventory turnover, on the other hand, does not have a significant negative impact on profitability. Revenue from accounts receivable does not have a significant positive impact on profitability.]]>
<![CDATA[PENGARUH PROFITABILITY, LIQUIDITY, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN BIDANG INDUSTRI DALAM SEKTOR KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2021 ]]>
<![CDATA[Barita, Gilbert Austin]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33033
<![CDATA[This study aims to observe and assess the effect of profitability, liquidity, leverage and firm size on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange (IDX) (in an empirical study in the 2018-2021 period. This study uses 16 manufacturing companies from the consumption sector have been selected by purposive sampling method with a total of 64 data for the last four years. The data used is secondary data in the form of financial statements ending on January 1 in a certain period. The data in this study uses the IBM SPSS statistical software 22. The results of the study state that profitability has a significant positive effect on firm value, liquidity has an insignificant positive effect on firm value, while firm size and leverage have a significant negative effect on firm value. to the value of the company.]]>
<![CDATA[PENGARUH LEVERAGE, FIRM SIZE DAN NET WORKING CAPITAL TERHADAP CASH HOLDING ]]>
<![CDATA[Romel, William]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33118
<![CDATA[The discussion in this research was carried out in order to know if leverage, firm size, and net working capital has an effect to cash holding in consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2021 period. The research used 62 samples and 186 data which were selected using purposive sampling. Research data were processed using Eviews 12. Based on the result of data processing, firm size has. Meanwhile, leverage and net working capital have a negative effect on cash holding.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL ]]>
<![CDATA[Augustine, Mega]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33693
<![CDATA[The purpose of this study was to determine the effect of profitability, liquidity, firm size and asset structure on capital structure registered in mainboard primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 Period. This study used 44 sample and 132 data from primary consumer primary companies which were selected using a purposive sampling method. The data of research were inputted and processed using Eviews 12 program. The result of research shows that profitability do not affect capital structure, liquidity and asset structure has a negative effect on capital structure, firm size has a positive effect on capital structure.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, CASH HOLDING DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Sanjaya, Alvin]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33754
<![CDATA[The purpose of this research is to obtain empirical evidence regarding the effect of profitability, leverage, cash holding, and capital structure on firm value in non-cyclical consumer sector mainboard companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study used 45 samples and 135 data from primary consumer primary companies which were selected using a purposive sampling technique. Research data was inputted and processed using the Eviews 12 program. The results showed that leverage has a negative effect on firm value and profitability, cash holding, and capital structure do not affect firm value. The implication of this research is that leverage has a negative effect on firm value as evaluated by investors.]]>
<![CDATA[Analisa Faktor - Faktor yang Mempengaruhi Nilai Perusahaan Sektor Konsumsi ]]>
<![CDATA[Barita, Gilbert Austin]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34408
<![CDATA[In an empirical study conducted from 2018 to 2021, the purpose of this study is to observe and evaluate the impact of firm size, profitability, liquidity, and leverage on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange (IDX). Purposive sampling was used to select 16 manufacturing companies from the consumption sector for this study, which used 64 data points from the previous four years. Secondary data in the form of financial statements for a specific time period that ended on January 1 are used. The statistical software IBM SPSS 22 is used to analyze the data in this study. According to the study's findings, firm size and leverage have a significant negative impact on firm value, liquidity has a negligible positive impact on firm value, and profitability has a significant positive impact on firm value. to the company's worth.]]>
<![CDATA[PENGARUH ASSET TANGIBILITY, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Graciella, Meggan]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26518
<![CDATA[The purpose of this study is to provide empirical evidence on the impact of asset tangibility, profitability, growth and liquidity on the capital structure in manufacturing industry companies listed in Indonesian Stock Exchange during the period of 2018-2020. In this research, samples used of 74 manufacturing companies for three years were selected previously using the purposive sampling mtehod. Secondary Data were used in this research which is in the form of financial information from financial statement. Data was processed by eviews 12. The results of this study shows that asset tangibility, profitability, and growth have a significant effect on capital structure. Suggestion that can be given for next research it is expected to use other independent variables such as company size, non-debt tax shield, company age that might show better result.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Yap, Veronica]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i1.28655
<![CDATA[This research aims to obtain empirical evidence and analyze the effect of current ratio, total asset turnover, firm size and debt to asset ratio on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. This study used purposive sampling methods so that 50 companies were obtained. In 50 companies, there are extreme values in the data so that outlier tests are carried out. A total of 8 companies were disposed of, so the samples used were 42 companies. The data collection technique used is secondary data collected and calculated using Microsoft Excel 2016 and processed using the SPSS program version 24. The results of this study showed that the variables current ratio, total asset turnover, and firm size have a positive and significant influence on profitability, while the variable debt to asset ratio has a significant but negative value on profitability. The implication of this research is that companies must pay attention to debt to asset ratio in order to maximize the profitability of the company.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Febiola, Febiola]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29597
<![CDATA[The purpose of this research is to determine the effect of the capital structure, profitability, firm size and firm age on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 89 companies that met the criteria. This study uses Microsoft Excel program to input and calculate data while data processing uses SPSS 25. The results of this study show that the capital structure, profitability and age of the firm have a significant positive effect on firm value, while firm size has no significant positive effect on firm value.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Patricia, Thania]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29608
<![CDATA[This study aims to determine the effect of the independent variable firm size, profitability, liquidity and asset structure on the dependent variable capital structure. This study uses manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in the 2018-2020 period as the object of research. A sample of 102 data was obtained which was then processed with Ms. Excel and Eviews. The results of the F-test show that the value is smaller than the significant level of 5%, the F-test value shows the number 0.000000. This value proves that the variables of firm size, profitability, liquidity, and asset structure simultaneously have a significant effect on the capital structure variable. Furthermore, firm size and liquidity do not significantly affect capital structure because a firm does not really need external funding such as debt and prefers internal funding. They tend to choose other paths for the sustainability of the company. Profitability and asset structure actually have a significant positive effect on capital structure. This is because the large number of fixed assets of the company makes investors' confidence increase.]]>
