Articles
Pengaruh Profitabilitas, Solvabilitas, Kepemilikan Institusional, Dan Umur Perusahaan Terhadap Nilai Perusahaan Manufaktur
Cynthia Dewi, Liana Susanto
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v4i2.19215
The purpose of this research is to determine the effect of profitability, solvability, institutional ownership and firm age on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This research used 70 manufacturing companies as a sample after selected by purposive sampling method from 139 companies and for four years. This research was proceed using Eviews 11 SV software and using multiple linear regression analysis techniques to test the hypothesis. The result of this research shows that profitability and institutional ownership do not have significant effect on firm value while solvability and firm age has negative and significant effect on firm value.
Pengaruh Corporate Governance Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Audrey Annabella, Liana Susanto
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v4i1.17561
The purpose of this research is to obtain empirical evidence of board independence, board size, board meeting and institutional ownership on earnings management with firm size as moderating variable of manufacturing companies listed in the Indonesian Stock Exchange from 2017-2019. This research used purposive sampling method for a total of 76 companies’ data in 3 years. This research used E-Views 10 and Microsoft Excel 2019 for data processing. The results of this research showed that board independence, board meeting and institutional ownership negatively affect earning management whilst board size does not affect earnings management. Firm size as moderating variable has a positive effect of board independence and institutional ownership on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2015-2017
Hendry Liman, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v2i1.7135
The purpose of this research is for knowing the influence of firm size, leverage, firm age, and board size on firm performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used a purposive sampling technique with 66 samples of manufacturing companies in Indonesia for 3 years from 2015-2017. Processing and testing of the data used in this study are Microsoft Excel 2007 and Eviews version 10. The results of this study state empirically that leverage has a positive influence on firm performance while firm size, firm age, and board size do not have an influence on firm performance. This study also has several recommendations which are explained in conclusions and suggestions regarding the results of this study.
FAKTOR - FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Erra Mariski, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v2i4.9318
The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, leverage, and firm size on earnings persistence in manufacturing industries listed in Indonesian Stock Exchange during the periode of 2015-2017. This research used 61 samples from selected manufacturing companies with purposive sampling method. The data in this research were calculated with Microsoft Office 365 software and processed with Eviews 9.0. The results obtained in this research show that accruals, operating cash flows, and firm size have a significant effect on earnings persistence, while leverage has insignificant effect on earnings persistence.
PENGARUH PROFITABILITAS, STRUKTUR ASET, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL
Nabilla Ayuningtyas, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v2i2.7618
The purpose of this research is to obtain empirical evidence about the effects of profitability, asset structure, firm size, and liquidityoncapital structurein manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 66samples of manufacturing companies that have been previously selected using purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 10. The result of this research shows that liquidity has an effect on capital structure, while profitability, asset structure,and firm size does not have an effect on capital structure. Suggestion that can be given for the future research is to use other independent variables, such as non-debt tax shield.
Faktor-Faktor Yang Memengaruhi Struktur Modal
Cindy Andriani, Liana Susanto
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v3i4.15276
The purpose of this study is to analyze and obtain empirical evidence regarding the effect of liquidity, profitability, firm size, leverage operation, and sales growth on capital structure on companies listed on the Indonesia Stock Exchange during the periode of 2017-2019. This research was conducted by taking 37 samples of companies, using purposive sampling technique and processed using Eviews version 11. Based on the reseacrh the results show that the liquidity has a negative influence and significant effect on capital structure, while the profitability, firm size, leverage operation and firm size do not have a significant effect on capital structure. The implicationof this research is the impotance of capital structure which aims to finance operations and company expansion.
Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan Manufaktur
Chyntia Natalia, Liana Susanto
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v1i3.5564
The purpose of this research is to obtain empirical evidence the influence of profitability, financial leverage, institutional ownership, and firm size towards income smoothing practice in manufacturing companies listed in Indonesia Stock Exchange from period 2015 – 2017. This research used purposive sampling method with total sampel 60 manufacturing companies that have been selected with certain criteria. The data used secondary data in the form of financial statements. This research used logistic regression analysis with Statistical Product and Service Solution (SPSS) software to process the data. The result of research shows that profitability has negative significant influence towards income smoothing practice, and financial leverage, institutional ownership, and firm size have no significant influence to towards income smoothing practice
PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS
Chelsea Adria, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v2i1.7168
The purpose of this research is to know the effect leverage, liquidity, firmsize, and total assets turnover on firm profitability on manufacturing company listed in BEI from 2015-2017. This research used 165 observations that were selected using purposive sampling methodin three years. This research uses SPSS software version 21 to analyse the hypothesis. The result for this research showed that there is a positive and significant effect of leverage, liquidity, firm size, and total assets turnover on firm profitability.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur
Henny, Liana Susanto
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v1i2.5007
This study aims to obtain empirical evidence regarding leverage, liquidity, total asset turnover, and firm size on profitability. The sampling technique used in this study was purposive sampling with the data used was pooled data. The research sample used was 62 manufacturing companies listed on Indonesia Stock Exchange (IDX) in the period 2014-2017. The results of the research with testing the hypothesis by using the t statistical test show that leverage and liquidity did not have a significant effect on profitability, while the total asset turnover and firm size have a significant positive effect on profitability.
Faktor-Faktor Yang Berpengaruh Terhadap Nilai Perusahaan
Andi Jatmiko Suwarno, Liana Susanto
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v3i2.11803
The purpose of this research is to obtain empirical evidence about the effects of capital structure, liquidity, financial performance and firm size on firm value of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The research is conducted by taking 74 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on firm value simultaneously (F test). The t test results showed that capital structure, financial performance and firm size have positive significant effect on firm value, while liquidity has no significant effect on firm value (Tobin’s Q).