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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Jurnal Akuntansi Jurnal Serina Abdimas
Henryanto Wijaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Jurnal Paradigma Akuntansi

 1 
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL MEDIASI Eugenia Steviana; Henryanto Wijaya
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.v5i1.22321

Abstract

This study aims to obtain empirical evidence regarding family ownership, independent commissioner, audit committee, and foreign ownership of firm value with firm performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange. The observation period in the study was 2017-2019. Samples taken in this study 135 data using non-probability sampling with purposive sampling technique and data analysis techniques using the Partial Least Square method with the SmartPLS 3.3.2 application. The results of this study indicate that family ownership, independent commissioner, audit committee, and foreign ownership have a negative and insignificant direct effect on firm value. This study provides evidence that firm performance can mediate the effect of the independent commissioner on firm value. However, it cannot mediate the influence of family ownership, audit committees, and foreign ownership.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Windy Yuvia; Henryanto Wijaya
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.v5i1.22435

Abstract

This study aims to obtain empirical evidence regarding the effect of return on equity, debt to asset ratio, total asset turnover, current ratio, net profit margin, and asset growth on firm value. The research data is sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The analytical method used is multiple regression analysis which is processed with the EViews 12 program. The results of this study indicate that return on equity has a positive and significant effect on firm value, debt to asset ratio has a positive and significant effect on firm value, total assets turnover is positive and not significant effect on firm value, current ratio has positive and significant effect on firm value, net profit margin has positive and significant effect on firm value, and asset growth has negative and significant effect on firm value.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI PADA SEKTOR MANUFAKTUR YANG TERDAFTAR PADA IDX TAHUN 2018-2020 Winny Ratanadewi; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23526

Abstract

The purpose of this study is to determine the effect of profitability, firm size, and firm growth on firm value with capital structure as a mediating variable in manufacturing companies registered on the Indonesia Stock Exchange in 2018-2020. The analysis technique used path analysis. This study used 72 manufacturing companies as a sample. The results of this study indicated that profitability and firm growth have an insignificant effect on capital structure. However, firm size has a significant effect on capital structure with confidence level of 90% (α=10%). Profitability and firm size have a significant effect on firm value. In contrast, firm growth and capital structure have an insignificant effect on firm value. This study shows that capital structure can't mediate the effect of profitability, firm size, and firm growth on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Setiawan Setiawan; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25131

Abstract

This study aims to determine the effect of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age on Timeliness of Financial Reporting in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample taken using purposive sampling method and valid data are 57 companies. The data processing technique is logistic regression analysis using EVIEWS version 10 and Microsoft Excel 2010. The results of this study indicate that Return on Assets, Company Size, Debt to Equity Ratio, and Company Age have no significant effect on the timeliness of financial reporting. While the Current Ratio has a negative and significant effect on the timeliness of financial reporting. The implication of this research is that investors can pay attention to the timeliness of financial reporting in making investment decisions which can be seen through the value of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age.
PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP KINERJA Lisa Amelia; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25260

Abstract

This study has one goal, to see whether there is a relationship between DebtttooAssett Ratiooand Debtt tooEquityyRatiooto ReturnnonnAssets, ReturnnonnEquity, Earning per Sharing and Tobins'q with companies engaged in manufacturing that are listed on the IDX in year 2018-2020. With 57 companies sampled in the purposive sampling method with panel data regression analysis using the EVIEWS version 10 program and Microsoft excel 2019. Which shows that the Debt to Asset Ratio (DAR) does not have a significant negative effect on Return on Assets (ROA), (EPS) and Tobin's Q. Debt to Equity Ratio (DER) does not have a significant negative effect on Return on Assets (ROA) and Return on Equity (ROE). Debt to Asset Ratio (DAR) has no negative and insignificant effect on Return on Equity (ROE). Debt to Equity Ratio (DER) has a significant negative effect on EarninggPerrSharing (EPS). DebtttooEquityyRatio (DER) has an insignificant negative effecttonnTobin's Q. Theeimplicationnoffthissresearch is the company's financial performance that can influence investors in determining investment.
Co-Authors Eugenia Steviana Felicia Gunawan Happy Darmawan Happy Darmawan Irvan Tiaras Irvan Tiaras Ivan Ivan Ivan Ivan Lisa Amelia Sauliam Budianto Setiawan Setiawan Windy Yuvia Winny Ratanadewi Yola