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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[THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE ]]>
<![CDATA[Seowidasari, Jesslyn]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.419-428
<![CDATA[The objective of this study is to gather empirical data about how corporate social responsibility with intellectual capital affect economic performance of banking institutions that are listed on Indonesia Stock Exchange (IDX) between 2018 and 2022. In this study, 10 samples and 50 data points from banking businesses were chosen using the purposive sampling method. Microsoft Excel 2016 and the SPSS Version 25 software were used for data collection and analysis. The study's conclusions show that corporate social responsibility along with intellectual capital have a favourable yet substantial impact on financial success.]]>
<![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[THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON CAPITAL STRUCTURE: EVIDENCE FROM INDONESIA FOOD AND BEVERAGE COMPANIES ]]>
<![CDATA[Angela, Karin Novena]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.984-992
<![CDATA[In the era of globalization, the business world is experiencing rapid development which triggers intense competition between companies, so that systematic and planned financial management is needed in order to survive. Capital structure holds a significant position in ensuring financial stability and operational sustainability for a business, where the right funding policy can increase profits and investor confidence. Effective management of funds, ncompassing both internal and external sources, enables businesses to optimize prospects within a highly competitive market landscape. The purpose of this study was to determine the effect of profitability, liquidity, and company size on entities in the food and beverage subsector companies listed on the Indonesia Stock Exchange during the period 2021-2023. This study used purposive sampling approach, resulting in 96 data on food and beverage subsector companies listed on the IDX during the period 2021-2023. Data analysis wa performed using Eviews 12 software. The hypothesis testing method in this research uses multiple linear regression models. The model estimation chosen is the Fixed Effect Model to ensure the suitability of the multiple linear regression model in the data analysis used. This study measures capital structure by employing the DER as the main parameter. The result obtained from this research shows that profitability has no significantly negatively effect on capital structure. Liquidity has a significantly negatively effect on capital structure. Company size has a significant positively effect on capital structure.]]>
<![CDATA[THE EFFECT OF CORPORATE GOVERNANCE QUALITY, LEVERAGE AND OWNERSHIP STRUCTURE ON FIRM PERFORMANCE ]]>
<![CDATA[Herzani, Adinda Nariswari]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1495-1505
<![CDATA[This research was done to collect empirical evidence concerning the effect of corporate governance quality or CGQ (Board Size & Board Independence), leverage (DER) and also ownership structure (OS) on firm performance (ROA) of financial sector companies listed on IDX or the Indonesia Stock Exchange for the 2021-2023 period. 153 data from 51 financial sector companies are valid sample data in this research. EViews 12 was used to process the data in this research. This research adopts a quantitative descriptive research approach with panel data regression to comprehensively investigate 51 financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Applying non-probability purposive sampling, the study combines cross-sector and time-series data to comprehensively examine how various factors influence performance over time. The results showed that board size had a significant effect on firm performance, while board independence did not have a significant effect on firm performance. Leverage was shown to have a significant effect on firm performance. However, ownership structure did not show a significant effect on firm performance. These findings provide insight for company managers in improving the quality of corporate governance and leverage management to support better firm performance in the financial sector.]]>
<![CDATA[THE EFFECT OF LIQUIDITY, SOLVENCY, ACTIVITY, AND PROFITABILITY ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES ]]>
<![CDATA[Kensa, Kensa]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1522-1530
<![CDATA[Indonesia is a country with various economic and business activities. With the development of economic activities, companies that have similar sectors in Indonesia have emerged, creating competition between these companies. The development of the company itself can be assessed from the corporation’s financial performance, if the corporation has financial performance. Financial performance describes ability of a corporation to produces profits effectively and efficiently over a set period by leveraging its assets. This analysis aimed to examine the effect of liquidity, solvency, activity, and profitability on the financial performance of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) over period of 2021 to 2023. For this research, purposive sampling was used, resulting in the selection of 120 companies from the non-cyclical consumer sector registered in IDX. Data processing applied in this research was Eviews 12 software. Hypothesis testing method employed was multiple linear regression. The model estimation applied was the Fixed Effects Model (FEM) to ensure alignment with multiple linear regression in analyzing the data. This research utilizes Return on Assets (ROA) to assess the financial performance of company The results obtained in this research indicate that liquidity have significant positive effect on financial performance. Solvency have significant negative effect on financial performance. Activity do not have a negative dan insignificant effect on financial performance. Profitability have significant positive effect on financial performance.]]>
