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All Journal Jurnal Ekonomi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Paradigma Akuntansi
Thio Lie Sha
Faculty Of Economics And Business, Tarumanagara University Jakarta
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Jurnal Paradigma Akuntansi

 1 
Pengaruh Likuiditas, Leverage, Profitabilitas, Dan Sales Growth Terhadap Financial Distress Cheristin Natalia, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.856 KB) | DOI: 10.24912/jpa.v4i1.16696

Abstract

The purpose of this study is to examine the effect of liquidity, leverage, profitability and sales growth towards financial distress on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study using 36 companies that have been selected through a purposive sampling method. Data processing techniques using multiple regression analysis what helped by Eviews (Econometrical Views) program version 10 and Microsoft Excel 2016. The results show that leverage and profitability have positive significant effect on financial distress, while liquidity and sales growth has no significant effect on financial distress. The implication of this research is the need of policy to buy some assets in order to maintain the level of debt of the company, so it will minimizing the occurrence of financial distress.
Faktor Yang Mempengaruhi Dividend Payout Policies Pada Perusahaan Manufaktur Di BEI Ariel Yoga Pradipta, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.75 KB) | DOI: 10.24912/jpa.v3i4.14955

Abstract

The purpose of this study is to empirically examine the influence of corporate debt, corporate size, sales growth, and ROA on dividend payout policies in manufacturing industry that listed in BEI from the period 2017 – 2019. Sample selected using purposive sampling method with total 104 data from 38 companies. Data processing techniques using multiple regression analysis. This research used  EViews 10 and Microsoft Excel 2016 to analyse the data. The result shows that corporate size and ROA have a positive significant effect on dividend payout policies. Corporate debt and sales growth have a negative insignificant effect on dividend payout policies. The research implication shows the importance of management to manage finances more effectively and efficiently, so that they are able to earn profits and be able to distribute dividends to attract investors to invest.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR William, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.858 KB) | DOI: 10.24912/jpa.v2i4.9360

Abstract

This study aims to prove empirically about the effect of profitability, liquidity, leverage, and firm growth on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. Sampling using a purposive sampling method that obtained 39 samples of manufacturing companies. The data used are secondary data in the form of financial information from financial statements. This research data processing uses the IBM SPSS STATISTICS 24 program. F test results profitability, liquidity, leverage, and firm growth together have a significant influence on the dividend policy. The result of t test show that profitability has a positive and significant influence on dividend policy. Meanwhile, liquidity and firm growth have a negative and significant effect on dividend policy. Leverage has no significant effect on dividend policy.
PENGARUH EPS, PBV, PER, DAN PROFITABILITY TERHADAP RETURN SAHAM Evelyn Rachelina, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9540

Abstract

The purpose of this study was to analyze the effect of earnings per share, price to book value, price earning ratio, and profitability on stock returns in consumer goods manufacturing companies that listed in the Indonesia Stock Exchange (IDX) at 2015 - 2018. This study uses 108 data from consumer goods manufacturing companies that have been selected through a purposive sampling method. The data used is secondary data that is processed using SPSS Ver. 23. F test results show the independent variable together has a significant effect on the dependent variable. t test results show that earnings per share significantly positif influence stock returns, while prices for book value, price earning ratios and profitability do not have a significant effect on stock returns.
Faktor-Faktor Yang Berpegaruh Terhadap Nilai Perusahaan Edwin Anderson, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i3.14875

Abstract

This research aims to obtain empirical evidence on the influence of return on equity, liquidity, firm size, institutional ownership, and managerial ownership on firm value in manufacturing companies on the Indonesia Stock Exchange for the period of 2016-2018. Data used as much as 162 with purposive sampling methods, and data processors using SPSS 25. The method of analysis used is multiple linear regression. F test results show return on equity, liquidity, firm size, institutional ownership, and managerial ownership together significantly influence of the firm value. T test results show that return on equity, liquidity, firm size, and managerial ownership have a positive and significant effect on firm value. Institutional ownership has no significant effect on firm value.
Pengaruh Profitability, Firm Size, Leverage, Dan Managerial Ownership Terhadap Earning Management Daniel Steven, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.468 KB) | DOI: 10.24912/jpa.v4i1.16685

Abstract

This research aims to test empirically the effect of profitability, firm size, leverage, and managerial ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Company data used in this study were 37 manufacturing companies that have been selected through the purposive sampling techniques. Research data processing uses multiple regression analysis helped by Eviews 10 and Microsoft Excel 2016. The results shows that independent variables simultaneously have a significant effect on earning management. The results show that profitability has a positive and significant effect on earning management, while firm size, leverage, and managerial ownership have no significant effect on earning management. The implication of this research shows the importance of earning management behavior to produce financial statement that can fulfilled the expectations of the stakeholders.
Co-Authors M Tony Nawawi Tony Nawawi Rosmita Rasyid Rosmita Rasyid