Article Per Year (5 Year)
p-Index From 2021 - 2026
5.639
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana Jurnal Equity Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Economics and Digital Business Review Jurnal Paradigma Akuntansi Cerdika: Jurnal Ilmiah Indonesia International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Equity Jurnal Serina Abdimas
Elsa Imelda
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search
Journal : Jurnal Paradigma Akuntansi

 1 
DETERMINAN CASH HOLDINGS PADA 5 NEGARA DI ASIA TENGGARA Weslie, Marcella; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33126

Abstract

The purpose of this rese arch is to obtain empirical evidence ragrding the effects of economic risk toward cash holding. This research focuses on the industrial sector and consumer non-cyclist in 5 countries located in the Southeast Asia as subjects used, and are listed on the Stock Exchange in 2019-2021 conducted with a sample of 17 4 data. The data was collected by purposive sampling as the technique used in this research, and processed in EViews 12 program. It is shown that from this research, both economic risk and variance of interest rate significantly affects the cash holding positively. However, the cash holdings are affected negatively significant by variance of inflation risk.
DETERMINAN INTEGRATED REPORTING DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMERS NON-CYCLICALS TAHUN 2019-2021 Velicia, Gabie; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33714

Abstract

This study aims to determine the impact of company size, growth opportunity, and company age as a determinant variable towards integrated reporting disclosure (IRD) on consumers non-cyclicals sector listed on the Indonesia Stock Exchange during 2019-2021. The sample was picked using a purposive sampling technique and 56 companies were used for this research. Data processing techniques using multiple regression and correlation analysis which assisted by EViews 12 for Windows and Microsoft Excel 2016. The results of this study indicate that firm size and firm age have positive significant influence and correlation on IRD. The implication of this research is that company should aim to increase the size of the company and maintain the sustainability of the company to increase the score of IRD. Because a high score of IRD reflects a good market value.
PENGARUH COVID-19, UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Natanael, Ryan; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26641

Abstract

This research aims to test the effect of COVID-19, firm size, leverage and growth towards firm perfomance of manufacturing companies listed in Indonesia Stock Exchange for the period 2018 to 2020. The sample was chosen using purposive sampling method and the data used are 72 companies and with a total of 216 total data. The data are then processed using multiple linear regression analysis using the software spss (statistical product and service solution) version 26. This research found that firm size and growth both affect firm performance positively and significantly. This research also shows that leverage have a significant but negative effect towards firm performance. Lastly, this research shows that COVID-19 have a negative but insignificant effect towards firm performance.
FAKTOR YANG MEMENGARUHI CASH HOLDING DENGAN GOODWILL SEBAGAI VARIABEL MODERASI Anggraini, Ellen; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28718

Abstract

This study aims to examine the relationship between firm size, leverage, and profitability on cash holding moderated by goodwill in non-financial services companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This sample for this study was selected using purposive sampling method. The total sample obtained is 690 samples. Hypothesis testing is carried out after performing classical assumption, using the panel data analysis method. This study was processed using the EViews 12 student lite version. The results of this study indicate that COVID-19 and firm size have no significant effect on cash holding, profitability has positive significant effect, meanwhile leverage has negative significant effect on cash holding, and goodwill can strengthen the effect of COVID-19 on cash holding. Management may also consider recognizing goodwill when acquiring a company, because the goodwill can strengthen the company's ability to increase cash holding during economic uncertainties, such as what happened during the COVID-19 pandemic.
PREDIKSI LABA MASA DEPAN MELALUI PERSISTENSI LABA DENGAN ARUS KAS OPERASI DAN AKRUAL Marvella, Audrys; Imelda, Elsa; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29810

Abstract

The purpose of this study was to determine the effect of operating cash flow and accruals on earning predictability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2018. This research used 150 samples from selected manufacturing companies with purposive sampling method. The analysis technique used in this research is multiple linear regression, which performed classical assumption in advance, before testing the hypothesis. The data in this research were inputted and calculated using Microsoft Excel program and processed using the EViews 12.0 program. The results of this study indicate that the operating cash flow had a positive and significant effect on earning predictability, and accruals had a positive and significant effect on earning predictability.
PENGARUH INTERNATIONALIZATION TERHADAP IPO PERFORMANCE DENGAN FOUNDER’S ROLE SEBAGAI MODERASI PADA PERUSAHAAN IPO TAHUN 2017-2021 Meilina, Vera; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31258

Abstract

This research aims to show how firm size, firm age, hot market and internationalization affect IPO underpricing on listed company in Bursa Efek Indonesia (BEI) during 2017-2021. Sample was selected using disproportionate stratified random sampling method and the valid data was 79 companies. The Data is processed using multiple regression analysis method with SPSS program (Statistical Package for the Social Sciences) version 25 released on Windows and Microsoft Excel 2010. The result of this study indicate that internationalization have no significant effect on IPO underpricing and adding moderating variable will not affect the significance of internationalization on IPO underpricing on a company with founder CEO, and strengthen the effect of internationalization on IPO underpricing on a company with non-founder CEO. This implies that non-founder CEO will bring a more positive signal to the company, because non-founder CEO will enhance management in more complex and bigger company.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH WORKING CAPITAL REQUIREMENT Wijaya, Agustina; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31438

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This study obtained the results that cash flow, firm age, sales growth, and leverage have a significant effect on firm performance. While firm size does not affect firm performance. The study also shows that WCR is only able to moderate the effect of firm age, cash flow, leverage, and firm size on firm performance. The implication of this research is that management must regulate and maintain the company's WCR level to create maximum company performance.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH NET LIQUID BALANCE Wijaya, Agustina; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32446

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This research obtained the results that firm age, cash flow, salse growth and leverage significantly affect firm performance. Meanwhile, firm size has no effect on firm performance. The study also shows that the net liquid balance is only able to moderate the effect of cash flow, leverage, and sales growth on firm performance. The implication of this research is that management must manage and use the company's resources to the maximum and maintain the company's NLB level to create maximum company performance.
PENGARUH DIVIDEND PAYOUT TERHADAP VOLATILITAS HARGA SAHAM DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING Vallerie, Silvia; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35285

Abstract

Based on the research objectives to show the effect and interaction of dividend payout ratio on stock price volatility, and whether foreign ownership and domestic ownership can strengthen the connection of dividend payout ratio to stock price volatility in companies listed on the LQ45 index that have been registered in the 2019-2021 range in IDX list. The sample was selected by a purposive sampling method and as many as 25 companies were involved. The data obtained was processed by moderating regression analysis and multiple regression analysis supported by the E-views 12 and Microsoft Excel 2021 programs. This study showed that there was no significant relationship between the dividend payout ratio and stock price volatility. Foreign ownership and domestic ownership are not proven to strengthen the relationship between dividend payout ratio and stock price volatility. However, there is a significant relationship between earnings volatility and stock price volatility. This study aims to find factors that impact stock price fluctuations that can provide positive signals to investors for investment decisions.
Co-Authors Anastasya Utami Anggraini, Ellen Ardhiannisa, Najmi Aulia, Mohammad Reza Cahyani, Fernanda Cecilia, Clarisa Darwis, Andrea Stephanie Elfenso, Parcella Glatia Elysia Via Christy Evelyne, Theresya Franka, Eugenia Henny Wirianata, Henny Hidajat, Natasya Cindy Imelda Rani Immanuel, Vanecia Eveline Jong, Steven Juni Simina Karen Aurellia Kristian, Michelle Lukman, Hendro Magdalena, Fanny Maharani , Marella Ajeng Marvella, Audrys Meilina, Vera Meryn, Felice Michelle Tjen Muhammad Yusron Maulana El-Yunusi Nanang, Sheila Elita Natanael, Ryan Parcella Glatia Elfenso Patricia , Virginia Pradana, Ellen Agustin Prasdecia, Caroline Pieta Sekar Pratama, Go Cecilia Claudia Putri Natasya Fauziah Putri, Mia Ivana Gunawan Rani, Imelda Rante , Paulina Frigia Santoso, Esther Dharmadi Sari , Vinnetta Ratna Sastrasasmita, Emillia Sriwati Stella Stella Maris Steven Jong Suryani, Adelia Tjen, Michele Troi, Tania Liliani Tumbelaka, Kathy Paulina Vallerie, Silvia Velicia, Gabie Venia, Gloria Vianney, Vannessa Maria Vira, Vira Weslie, Marcella Wijaya, Agustina Wijaya, Felia Ananda Wijaya, Lareina Yap, Felicia Sharyn Yola Yola, Yola