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All Journal JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Jurnal Paradigma Akuntansi
F.X. Kurniawan Tjakrawala
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITY, LIQUIDITY, DAN LEVERAGE TERHADAP EARNINGS QUALITY DENGAN MODERATOR FIRM SIZE Maghveera Aslam; F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22394

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on earnings quality with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This research used 65 samples and 325 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that profitability and leverage have a significant positive effect on earnings quality, while liquidity has no significant effect on earnings quality. Firm size as a moderating variable has a negative effect of profitability on earnings quality.
FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN NON- CYCLICALS DI BEI Rafi Zaki Prakoso; F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36141

Abstract

This study aims to determine the effect of leverage, profitability and growth opportunity on cash holdings. The sector used in this study is the consumer non-cyclicals sector (non-primary consumers) listed on the Indonesia Stock Exchange from 2017 to 2020, the sample selection used a purposive sampling method according to the data that had been selected based on criteria, namely 42 companies. The data processing technique uses multiple regression analysis using SPSS (Statistical Product and Service Solution) 25th edition. The results of this study indicate that leverage has no effect on cash holdings. While Profitability and Growth Opportunity affect cash holdings.
FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN NON-CYCLICALS DI BEI Rafi Zaki Prakoso; F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of leverage, profitability and growth opportunity on cash holdings. The sector used in this study is the consumer non-cyclicals sector (primary consumers) listed on the Indonesia Stock Exchange from 2017 to 2020, the sample selection used a purposive sampling method according to the data that had been selected based on criteria, namely 42 companies. The data processing technique uses multiple regression analysis using SPSS (Statistical Product and Service Solution) 25th edition. The results of this study indicate that leverage has no effect on cash holdings. While Profitability and Growth Opportunity affect cash holdings.
ANALISIS PENERAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM MENCAPAI SDGS SEKTOR PERBANKAN DI INDONESIA Rauzatul Jannah; F.X. Kurniawan Tjakrawala
JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Vol. 11 No. 1 (2025): APRIL 2025
Publisher : Ubudiyah Indonesia University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jics.v11i1.4842

Abstract

Environmental, Social, and Governance (ESG) di industri perbankan memainkan peran penting dalam mencapai Tujuan Pembangunan Berkelanjutan. Namun, implementasinya di Indonesia masih menghadapi berbagai kendala, yang dibuktikan dengan meningkatnya risiko salah kelola LST di Indonesia karena peringkat manajemen yang lemah. Tujuan dari penelitian ini adalah untuk mengkaji implementasi ESG di industri perbankan untuk mengetahui tingkat keterbukaan dan akuntabilitasnya dalam mendukung SDGs. Pendekatan yang digunakan adalah deskriptif kualitatif dengan metodologi content analysis, berdasarkan Global Reporting Initiative (GRI) 2021, terhadap 20 bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2023. Temuan menunjukkan bahwa komponen tata kelola telah diimplementasikan secara memadai, aspek sosial bervariasi, dan aspek lingkungan masih kurang optimal. Bank-bank BUMN mengungkapkan lebih banyak mengenai praktik-praktik lingkungan, sosial, dan tata kelola mereka dibandingkan dengan bank-bank swasta. Meskipun tren penerapan ESG menguntungkan, masih ada kesenjangan dalam hal transparansi dan kebutuhan untuk meningkatkan perhatian terhadap isu-isu lingkungan. Dengan perbaikan yang lebih lengkap dalam implementasi ESG, industri perbankan dapat memberikan kontribusi yang lebih besar untuk mencapai pembangunan berkelanjutan.
Co-Authors Maghveera Aslam Rafi Zaki Prakoso Rauzatul Jannah