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Agustin Ekadjaja
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THE EFFECT OF FIRM SIZE, PROFITABILITY, LEVERAGE, SALES GROWTH AND CAPITAL INTENSITY ON TAX AVOIDANCE Suhartono, Aldo; Ekadjaja, Agustin
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.425-434

Abstract

This study aims to determine and analyze the effect of Company Size, Profitability, Leverage, Sales Growth, Capital Intensity and Company Age on tax avoidance in non-cyclical companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The sampling technique uses purposive sampling in the form of secondary data taken from www.idx.co.id or the company's official website. The number of samples in this study were 78 samples. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. The results of the study show that firm size has a negative effect on tax avoidance. This research is expected to provide insights that influence the practice of tax avoidance in Indonesia.
FACTORS AFFECTING FIRM VALUE ON TRANSPORTATION COMPANIES LISTED ON THE IDX Hadisoewono, Nadine; Ekadjaja, Agustin
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.308-317

Abstract

This research was conducted with the aim of determining the effect of profitability, liquidity, capital structure and company size on the value of companies with the transportation sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Totals of 75 observational data originated from 25 transportation companies. The technique used in this study is purposive sampling. The hypothesis testing method in this research uses the multiple regression analysis testing was performed using IBM Statistic's SPSS 29 program. This research uses Tobin’s Q as a parameter to measure a firm value. For profitability uses Return on Asset (ROA) as a proxy, liquidity uses Current Ratio (CR) as a proxy, capital structure us Debt on Equity Ratio (DER), and Company Size uses Size as a proxy. Based on the outcome of the processed data, profitability has a significant positive effect on the value of the company, liquidity has a significant negative effect on the value of the company, capital structure has a significant negative effect on the value of the company and company size has a significant negative effect on the value of the company. This research is expected to help potential investor in making decisions to invest or not.
THE IMPACT OF SUSTAINABILITY REPORTING ON FIRM VALUE IN INDONESIA’S CONSUMER SECTOR FIRMS Wiharjo, Angelica Kesturi; Ekadjaja, Agustin
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.131-140

Abstract

The purpose of this study is to obtain empirical evidence on the effect of sustainability reports on firm value in non-cyclical and cyclical companies in Indonesia. In this research, the data collected comes from financial statements and sustainability reports of consumer sector companies on the Indonesia Stock Exchange. The sample collection technique used is purposive sampling. From the collection techniques used, there were 22 companies that met the sample criteria, bringing the total sample to 44. The study period is 2021-2022. The collected data tested using classical assumption tests and then regressed using multiple regression analysis. The variables used in this study are divided into two, namely the dependent variable and the independent variable. The dependent variable used is the firm value measured using TOBINS'Q. Meanwhile, the independent variables used were general disclosure (COM), economic (ECON), environmental (ENVI) and social (SOC) in sustainability reports. This study also used control variables, namely leverage (DER) and company size (SIZE). According to the study's findings, the variables COM, ECON, and SOC had no impact on the TOBINS'Q-measured corporate firm value. Meanwhile, the value of the company is significantly influenced by ENVI, DER, and SIZE factors. ENVI and DER have a positive impact on the value of the company, however, SIZE has a negative impact on the value of the company. Simultantly, the independent variables positively and significantly affect dependent variable. It is expected that the results of this research will be useful for investors, companies, educational institutions and society in general.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS Fajriyanti, Nurul; Ekadjaja, Agustin
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.v7i1.32846

Abstract

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.
PENGARUH PROFITABILITY, LIQUIDITY, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN BIDANG INDUSTRI DALAM SEKTOR KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2021 Barita, Gilbert Austin; Ekadjaja, Agustin
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.v7i1.33033

Abstract

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.
PENGARUH LEVERAGE, FIRM SIZE DAN NET WORKING CAPITAL TERHADAP CASH HOLDING Romel, William; Ekadjaja, Agustin
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.v7i1.33118

Abstract

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.
Dividend Yield, Earning Volatility, And Leverage Effect On Volatility Stock Prices Of Consumption Goods Companies 2018-2022 Winata, Verlyn; Ekadjaja, Agustin
Studi Ilmu Manajemen dan Organisasi Vol. 6 No. 1 (2025): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v6i1.3587

Abstract

Abstract:Purpose: This study aims to analyze the impact of dividend yield, earnings volatility, and leverage on stock price volatility in consumer goods companies from 2018-2022 and test the relevance of existing theories in the Indonesian context.Research methodology: This study is a quantitative study, examining the causal relationship of independent variables such as dividend yield, earning volatility and leverage to the dependent variable, namely stock price volatility. Data were collected by looking at the financial statements of each company and the stock prices of companies engaged in the consumer goods industry listed on the Indonesian Stock Exchange for the period 2018-2022. The collected data were then processed using the SPSS program.Results: Dividend yield and earning volatility variables have a negative but insignificant effect on stock price volatility in consumer goods industry companies. While the leverage variable has a significant and positive effect on stock price volatility in consumer goods industry companies.Conslusions: This study found that dividend yield and earnings volatility do not significantly affect stock price volatility, while leverage has a significant impact. The study is limited to the period of 2018-2022 and consumer goods companies listed on the IDX.Limitations: The independent variables used in the study that explain stock price volatility are only limited to three variables, namely dividend yield, earning volatility and leverage. There are limitations to the research period used in the study, namely 2018-2022 so that the study is only able to explain conditions in that period, and the limited research sample used, namely around companies engaged in the consumer goods sector listed on the Indonesia Stock Exchange (IDX)Contribution: This study contributes to the existing literature by providing insights to new investors regarding stock information that influences investment decisions. This study highlights that stock price volatility that occurs can be influenced by many factors and can be additional information in an investor's investment decision.Keywords: Dividend Yield, Earning Volatility, Leverage, Stock Price VolatilityHow to Cite: Winata, V, F., Ekadjaja, A. (2025). Dividend Yield, Earning Volatility, And Leverage Effect On Volatility Stock Prices Of Consumption Goods Companies 2018-2022. Studi Manajemen dan Ilmu Organisasi, 6(1), 53-61.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Augustine, Mega; Ekadjaja, Agustin
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.v7i2.33693

Abstract

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.
PENGARUH PROFITABILITAS, LEVERAGE, CASH HOLDING DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Sanjaya, Alvin; Ekadjaja, Agustin
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.v7i2.33754

Abstract

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.
THE IMPACT OF BOARD INDEPENDENCE, PROFITABILITY, LEVERAGE, AND FIRM SIZE ON INCOME SMOOTHING IN CONTROL OF AGENCY CONFLICT Ekadjaja, Agustin; Chuandra, Andre; Ekadjaja, Margarita
Dinasti International Journal of Education Management And Social Science Vol. 1 No. 3 (2020): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i3.169

Abstract

This research is aimed to earn empirical results about the effect of board independence, profitability, leverage and firm size on income smoothing. The study used purposive sampling as its sampling method on manufacture companies that’s listed on BEI for years 2015-2017. Information for this research was acquired from multiple online sources that store financial reports of companies. This research used Eckel Index to determine if a corporation did an income smoothing on its financial report or not. The results were significant relationships between board independence and income smoothing and between profitability and income smoothing while insignificant relationships were found in between leverage and income smoothing and between firm size and income smoothing. To improve this study there are mulitple ways that has been written in conclusion part.
Co-Authors ., Marselina Agrata, Madelyn Alvin Sanjaya Andre Chuandra Angela, Karin Novena Augustine, Mega Aurora, Jessica Verlyn Aveline, Michelle Barita, Gilbert Austin Caroline Hillary Cathleen, Annetta Cecilia Dintia Christy, Florencia Amalia Chuandra, Andre Darryl David Wijaya Devian, Claudia Devinia Renata Djingga, Sheren Virelia Edward Bunadi Ekadjaja, Margarita Elizabeth Sugiarto Dermawan Erica Goh Fajriyanti, Nurul Febiola, Febiola Fernandez, Felix Fransiska, Imelda Gautama, Jennifer Fernanda Goodwin, Bryan Graciella, Meggan Hadisoewono, Nadine Heni Henny Henny, Henny Herzani, Adinda Nariswari Ignatius Roni Setyawan Jayanti Hung Dharma Putri Jusuf, Natasha Kamu, Jessica Hannah Kensa, Kensa Kim Lie, Irene Kristiani, Diana Kurniawan, Adeline Putri Linawaty, Linawaty Melvina , Melvina MF Djeni Indrajati Michellia Melifica Mudita Hung Dharma Putri Patricia, Thania Pratama, Go Cecilia Claudia Rangga, Adrianus Romel, William Samuel Leonard Seowidasari, Jesslyn Setiawan, Fedra Valeria Siswanto, Halim Putera Stavy, Anggita Suhartono, Aldo Tirza Meydwi Wahid, Norman Wendy The widjaja, karen Wiharjo, Angelica Kesturi William, Glenn Winata, Verlyn Wongso, Karin Oxana Yap, Veronica