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All Journal Jurnal Ekonomi Akuntansi Krida Wacana JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Bina Akuntansi Jurnal Bakti Masyarakat Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Paradigma Akuntansi Economic Reviews Journal Prosiding Seri Seminar Nasional International Journal of Application on Economics and Business International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Liana Susanto
Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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Ukuran Perusahaan Dan Tata Kelola Dalam Mengungkapkan Modal Intelektual Henny Wirianata; Amin Wijoyo; Liana Susanto; Viriany
Jurnal Ekonomi Vol. 26 No. 1 (2021): March 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i1.714

Abstract

The research data processed is from the 2016 - 2018 financial report for the manufacturing industry registered in IDX. Sample data were taken purposive random sampling. Data processing and analysis with data panel regression using the Eviews 10 program. The results of the data found that significantly the size of the company and GCG has an influence over the disclosure of intellectual capital. The company's size variable indicates it has a positive significant influence. Meanwhile, of the five components of GCG tested, only the size of the board of directors partially positively influenced the level of disclosure about intellectual capital. Other GCG variables, namely independent commissioners, audit committees, and institutional ownership, have no significant influence.
Faktor-Faktor yang Memengaruhi Struktur Modal dengan Ukuran Perusahaan sebagai Variabel Moderasi Viorenstia Nery; Liana Susanto
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.862

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, firm age, liquidity, and managerial ownership on capital structure with firm size as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2020. The research sample is 38 manufacturing companies that have been selected by purposive sampling method. The research data was processed by the Eviews12 SV program with the multiple regression analysis method. The results of the study show that firm age and liquidity have a negative and significant effect on capital structure. Profitability and anagerial ownership have no significant effect on capital structure. Firm size cannot moderate the effect of profitability and liquidity on capital structure.
DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19215

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.214 KB) | DOI: 10.24912/jpa.v4i1.17561

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.958 KB) | DOI: 10.24912/jpa.v2i1.7135

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.007 KB) | DOI: 10.24912/jpa.v2i4.9318

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.423 KB) | DOI: 10.24912/jpa.v2i2.7618

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.854 KB) | DOI: 10.24912/jpa.v3i4.15276

Abstract

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.
Co-Authors Albert Albert Alexandra Dewi Wijayanty Amin Wijoyo Antony Prawira Ariedina Ariedina Aryanto, Reviena Averina, Gracia Bryan Adithya Sugihwan Cindy Tanujaya Fedora, Jessica Florencia May Henny Wirianata Henny Wirianata Henny Wirianata, Viriany, Hilary Larissa Valencia Hollyana Hariputeri Jeremy, Viriany Joenardi Himawan Julia Angelica Wijaya Karen Lawinata Klarisa Oktaviani Klaudia Julindra Klaudia Julindra Levina Clarinda Clarinda Luh Gde Tiara Ary Putri Marvellyn Marvellyn Mega Augustine Merry Susanti Monica Wulan Martsia Paninggar Natasha Claudia Darmawan Patricia Nikita Yonata Pricilia, Shierly Regine Chandra Riyanto, Vanessa Josephine Serena Beatrice Harsono Shierly Pricilia Sofia Prima Dewi Sofia Prima Dewi Song, William Stephanie Chrystella Sofian Sufiyati Sufiyati Sufiyati Suryanata, Sherina Syanti Dewi Tiara Christie Timothy Brian Kurniawan Vanessa Anastasia Nugraha Varella, Josephine Isabel Viorenstia Nery Viriany widjaja, chelsya William Song Yanti Yanti Yanti Yanti Yanti Yanti Yapriansen, Jonathan Natanael