Articles
<![CDATA[Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan Manufaktur ]]>
<![CDATA[Chyntia Natalia, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v1i3.5564
<![CDATA[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]]>
<![CDATA[PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS ]]>
<![CDATA[Chelsea Adria, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v2i1.7168
<![CDATA[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.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur ]]>
<![CDATA[Henny, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v1i2.5007
<![CDATA[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.]]>
<![CDATA[Faktor-Faktor Yang Berpengaruh Terhadap Nilai Perusahaan ]]>
<![CDATA[Andi Jatmiko Suwarno, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i2.11803
<![CDATA[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).]]>
<![CDATA[PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Ronaldo Oentoro, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v2i2.7624
<![CDATA[The purpose of this research is to obtain empirical evidence of the effect of Profitability, Capital Structure, Firm Size, and Liqudity to Firm Value on manufacturing company listed in Indonesia Stock Exchange (IDX)on period 2015-2017. This research used 66 manufacturing company as the sample with purposive sampling method. Application that is used in this research is Eviews 9.Based on F-test states that every independent variables in this research have a significant effect to Firm Value. Based on t-tests, show that profitability,capital structure, and liquidity have a positive significant effect on firm value, while the firm size did not have a significant effect on firm value.]]>
<![CDATA[Faktor-Faktor Yang Berpengaruh Terhadap Tingkat Pengungkapan Risiko Pada Perusahaan Perbankan ]]>
<![CDATA[Hanny, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i2.11690
<![CDATA[This research was conducted with the aim of obtaining empirical evidence regarding the effect of profitability, leverage, and company size on the level of risk disclosure in banking companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. This research was conducted using panel data and the method used in testing the hypothesis was the multiple linear regression method. The sample selection technique used was purposive sampling technique using 27 banking companies as research samples. The data used in this study are secondary data in the form of financial statements. The results of this study indicate that only firm size has a positive effect on the level of risk disclosure, while profitability and leverage have no effect on the level of risk disclosure.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Dengan Profitabilitas Sebagai Variabel Moderasi ]]>
<![CDATA[Vrandy Aurelio Benny, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.14957
<![CDATA[The purpose of this study is to analyze and obtain empirical evidence regarding the effect of asset structure, institutional ownership, and company size on debt policy, and to see whether profitability can moderate the effect of company size on companies listed on the Indonesia Stock Exchange during the period of 2017-2019. This research was conducted by taking 75 samples of companies, using purposive sampling technique and processed using the EViews version 11 program released in 2019. Based on the research, the results show that the asset structure and institutional ownership individually do not have a significant effect on debt policy while company size has a positive influence and significant effect on debt policy, and lastly, profitability cannot moderate the effect of company size on debt policy. The implication of this study is the need to increase the size of the company, as it grows bigger can be able to make management increase its debt policy making which is can be used to finance various company needs.]]>
<![CDATA[Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan ]]>
<![CDATA[Alvon Kertorahardjo, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i1.11411
<![CDATA[The purpose of this study is to examine the effect of institutional ownership, solvability, liquidity, and firm size on financial performance. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research on solvability have significantly positive, and the other variables (institutional ownership, liquidity, and firm size) are not significant to the financial performance.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Struktur Modal ]]>
<![CDATA[Ivandi Taslim, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i2.11804
<![CDATA[The purpose of this research is to obtain empirical evidence about the effect of profitability, liquidity, and firm size on capital structure of property & real estate companies listed on the Indonesian Stock Exchange for the period of 2016-2018. This research used 35 samples of property & real estate companies that have been selected previously using purposive sampling method for three years. This research data was processed using IBM SPSS 25. The result of this research shows that liquidity has a significant negative effect on capital structure and firm size has a significant positive effect on capital structure, while profitability does not has no effect on capital structure.]]>
<![CDATA[Faktor-Faktor Yang Berpengaruh Terhadap Cash Holdings ]]>
<![CDATA[Sheila Marcel, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i2.11809
<![CDATA[The purpose of this study is to examine the effect of firm size, leverage, net working capital and capital Expenditure on cash holdings. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research indicate that only firm size has a negative effect, while the other variables (leverage, net working capital and capital expenditure) have no significant effect on cash holdings.]]>
