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<![CDATA[PENGARUH CSR DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DAN UKURAN PERUSAHAAN ]]>
<![CDATA[Elisabeth Hansel]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21453
<![CDATA[This study aims to analyze the influence of CSR and dividend policy on firm value with firm size as moderating variable. This research was conducted with purposive sampling. The analysis concluded that the CSR and dividend policy had a significant and positive effect on firm value that firm size as moderating variable from manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as research samples.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI RETURN SAHAM DENGAN MODERATOR KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Nathalia Andriani]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22375
<![CDATA[This research aims to see how the influence of firm size, leverage, and investment opportunity settings on stock returns with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and the valid data were 52 companies. The data processing technique uses multiple regression analysis assisted by the EViews 10 and Microsoft Excel 2010 programs. The results of this study indicate that the influence and investment opportunities have a significant effect on stock returns, and dividend policy is able to moderate the effect of established investment opportunities on stock returns. The implication of this research is the need for investors to pay attention to the level of debt that the company uses in financing the company's operating activities, as well as the size of theset of investment opportunity set the company has which can affect the stock returns that investors will receive.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Felinda Yoe]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22458
<![CDATA[This research aims at how the role of the profitability and financial leverage on income smoothing, and the effect of firm size toward income smoothing on manufacturing company listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 71 companies. Data processing techniques using multiple regression analysis which helped by Eviews 11 program (Econometric Views) and Microsoft Excel 2018. The results of this study indicate that profitability don’t have a significant influence on income smoothing and financial leverage have a significant influence on income smoothing, and firm size decreases influence on income smoothing. The implication of this study is the need to increase the role of the profitability and financial leverage upon any firm size that will increase the detection of applying income smoothing practice in company which will bring a good signal for investors to be more careful in investing.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DENGAN PROFITABILITY SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Angelica Angelica]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23520
<![CDATA[This study aims to determine the effect of liquidity and total asset turnover on dividend policy with profitability as a moderating variable in manufacturing companies listed in the Indonesian Stock Exchange in 2018-2020. The sample was selected using the purposive sampling method, and the valid data were 39 companies. The data processing technique in this study uses multiple regression analysis assisted by Eviews version 12 and Microsoft Excel 2010. This study indicates that liquidity and total asset turnover have an insignificant negative impact on dividend policy. Profitability doesn't moderate the effect of liquidity on dividend policy. However, profitability can moderate the effect of total asset turnover ondividend policy. The implication of this research is to know the importance of analyzing the company's performance to improve dividend policy and attract investors to invest.]]>
<![CDATA[PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP DIVIDEND POLICY DENGAN LIQUIDITY SEBAGAI PEMODERASI ]]>
<![CDATA[Melita Mulyani]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23636
<![CDATA[The purpose of this study was to obtain empirical evidence about the effect of profitability and leverage on dividend policy with liquidity as moderating in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data on manufacturing companies that are in accordance with the requirements in this study using purposive sampling method. In this study using a total of 114 data. The technique used in data processing uses multiple regression analysis using the EViews V.12 program. In this study using secondary data, this secondary data is a financial report. The results obtained are that profitability has a significant effect on the dividend policy variable, while the leverage variable has no significant effect on the dividend policy variable and the liquidity variable cannot moderate the profitability variable and the leverage variable on the dividend policy variable.]]>
<![CDATA[DAMPAK KONSERVATISME AKUNTANSI, UKURAN PERUSAHAAN PADA KUALITAS LABA DIMODERASI OLEH KOMISARIS INDEPENDEN ]]>
<![CDATA[Lusiana Lusiana]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25106
<![CDATA[This review aims to examine what accounting conservatism and firm size mean toearnings quality and the effect of independent commissioners on the correlationbetween accounting conservatism with firm size and earnings quality in manufacturingcompanies listed on the Indonesia Stock Exchange in 2018-2020. The tests in thisreview were carried out using a purposive testing strategy in which information wasobtained from 51 organizations during 2018 to 2020. Likewise, the information in thisreview was handled using the EViews 11 programming variant. The results obtainedfrom the tests carried out indicated that accounting conservatism had no significantimpact on earnings quality. While the size has a significant effect on the quality ofincome. Then, at that time, the independent commissioner who acted as a moderatingvariable was able to moderate the relationship between accounting conservatism andearnings quality but could not moderate the relationship between firm size and earningsquality.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MODERASI STRUKTUR MODAL ]]>
<![CDATA[Jesslin Chandra]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25248
<![CDATA[The purpose of this research was to obtain empirical evidence of the effect of profitability and growth on firm value with capital structure as a moderating varible in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples used in this research were 63 companies that have been tested using the purposive sampling method. Data processing using the software application EViews (Econometric Views) version 12. The result of research indicate that profitability had a significant positive effect on firm value, growth did not have a significant effect on firm value, capital structure was able to moderate and weaken the influence between profitability on firm value, and capital structure cannot moderate the growth on the firm value.]]>
<![CDATA[Analisis Determinan Income Smoothing Perusahaan Manufaktur Periode 2018-2020 ]]>
<![CDATA[Joan Ananda]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25269
<![CDATA[The purpose of this study is to empirically examine the effect of firm size and liqudity on income smoothing practices and to test the capability of institutional ownership in moderating the effect of firm size and liquidity on income smoothing practices. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. This study used a purposive sampling technique based on criteria and obtained a sample of 72 observational data with a total of 216 data for three years. The data used are secondary data in the form of financial statements and processed using econometrics views (E-Views) software versi 12. The results showed that firm size had a significant negative effect on income smoothing. Meanwhile, liquidity does not have a significant effect on income smoothing. Institutional ownership cannot moderate the relationship between firm size and liquidity on income smoothing.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR HEALTHCARE ]]>
<![CDATA[Halim, Jeanne Natalia]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![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.v7i1.33120
<![CDATA[This research will provide an alternative in estimating the fair price of a stock, especially in the healthcare sector, by considering the effect of Return on Assets (ROA) and Current Ratio (CR). In this study, data will be used for the annual financial statements of companies from 2018 - 2021 that are listed on the Indonesian Stock Exchange and have already conducted an Initial Public Offering (IPO). The data used in this study are 60 data each for ROA, CR, and stock prices when the Financial Statements are released to the public. Company data selection method is non-probability sampling with purposive sampling technique. This data processing and testing technique uses Eviews-12. The conclusion of this research are that ROA and CR have a significant influence either partially or simultaneously on the stock prices of health sector companies. These results were obtained by researchers using multiple linear analysis methods.]]>
<![CDATA[PENGARUH PANDEMI COVID-19, VOLUME PERDAGANGAN SAHAM, DAN KAPITALISASI PASAR TERHADAP RETURN SAHAM ]]>
<![CDATA[Silvianto, Crystalice Stephanie]]>;
<![CDATA[Hastuti, Rini Tri]]>
<![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.v7i2.33777
<![CDATA[This study was conducted with the aim of knowing and proving whether there is an influence of daily growth in positive Covid-19 confirmed cases, stock trading volume and market capitalization on stock returns contained in the LQ-45 index on the Indonesia Stock Exchange (IDX) starting from February 3, 2020 to January 31, 2022. In this study, it used a non-probability sampling method to determine the sample to be used. This study used 35 samples of companies that had been selected through the criteria specified in this study. In this study, collecting secondary data and the data that has been obtained will be processed using Microsoft Excel and also Eviews software version 10. The results of this study show that the growth of positive daily cases of Covid-19, trading volume and market capitalization negatively affects stock returns.]]>
