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<![CDATA[EARNINGS MANAGEMENT: FREE CASH FLOW, LEVERAGE, PROFITABILITY MODERATED BY FIRM SIZE ]]>
<![CDATA[Ricardo Hadi Widjaja, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v2i3.9521
<![CDATA[The purpose of this research is to determine the effect of free cash flow, leverage, and profitability on earnings management with firm size as a moderating variable on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 71 companies each year. The method of analysis used is panel data regression analysis with E-views 9.0. The results of the research with a significance level of 5% shows that free cash flow and profitability have no effect on earnings management while leverage has a negative effect on earnings management. Firm size strengthen the effect of leverage on earnings management and firm size does not moderate the effect of profitability on earnings management.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Valencia Jastine, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v2i3.9557
<![CDATA[The purpose of this research is to obtain empirical evidence about the influence of working capital turnover, liquidity, solvency, and firm size toward profitability in manufacturing companies listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 65 samples of manufacturing companies that have been selected using purposive sampling method. Data processing technique in this research using program EViews 10th version. The result of this research indicate that all independent variables used in this research simultaneously have a significant effect on profitability. The result of partially test indicate that solvency has significant effect on profitability, while working capital turnover, liquidity, and firm size have an insignificant effect on profitability.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Stefany Liputri, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v2i4.9321
<![CDATA[An increase in the company's cash holdings will create better corporate policies of storage company cash to accumulate cash reserves and making reinvestments. This research uses 33 manufacturing companies listed on the Indonesia Stock Exchange that have been selected using a purposive sampling method from a total of 137 companies in a three-year period. This research used panel data analysis to test the relationships between cash holdings and the identified determinant factors such as profitability, leverage, net working capital and capital expenditure. The data in this research were processed using the Eviews version 10 program. This research concludes that profitability, leverage, net working capital and capital expenditure significantly effect on cash holding of manufacturing companies in Indonesia.]]>
<![CDATA[Faktor-Faktor Yang Berpengaruh Terhadap Cash Holding ]]>
<![CDATA[Velia Tirta, 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.v3i1.11574
<![CDATA[The purpose of this study is to examine and obtain empirical evidence of the effect of leverage, growth opportunity and profitability on cash holding. This study uses secondary data and is then processed using the eviews application program version 11.0. The sample used amounted to 41 manufacturing companies selected by purposive sampling method that met the criteria of 185 publicly traded companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The results of research on growth opportunity had a significant positive effect, while other variables (leverage, and profitability) had no effect. significant effect on cash holding.]]>
<![CDATA[PENGARUH LEVERAGE, FIRM SIZE, LIKUIDITAS DAN PROFITABILITAS TERHADAP CASH HOLDING ]]>
<![CDATA[Zefanya Elnathan L, 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.v2i1.7131
<![CDATA[The purpose of this research is to obtain empirical evidence regarding the effect of leverage, company size, liquidity and profitability on cash holding manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. This research uses 68 selected manufacturing companies using a purposive sampling method from a total of 148 companies for 3 years. Data is processed using multiple regression analysis using SPSS version 24. The results of this study indicate that company size, liquidity and profitability have a significant effect on cash while leverage has a insignificant effect on holding cash.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan ]]>
<![CDATA[Bernhard Wilfridus, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i3.14879
<![CDATA[The purpose of this research is to obtain empirical evidence about the influence of profitability, leverage, asset growth, and firm size toward firm value in manufacturing companies listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 73 samples of manufacturing companies that have been selected using purposive sampling method. Data processing technique in this research using program EViews 11th version. The result of this research indicate that all independent variables used in this research simultaneously have a significant effect on firm value. The result of partially test indicate that profitability, and leverage have an significant effect on profitability, while asset growth, and firm size have an insignificant effect on frim size.]]>
<![CDATA[Faktor Yang Mempengaruhi Profitabilitas Pada Perbankan Yang Terdaftar Di Bei ]]>
<![CDATA[Loraine Pertiwi, 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.v1i2.4701
<![CDATA[This research aims to determine the effect of bank size, capital adequacy ratio, loan to deposit ratio, net interest margin and non performing loan toward the bank profitability. This research uses 33 samples of commercial banks that listed on The Indonesia Stock Exchange in the year of 2015-2017 with the multiple regression analysis technique using Statistical Product and Service Solution for Windows released 21 (SPSS 21.0) and Microsoft Office Excel 2010. The results of T test indicate that bank size, loan to deposit ratio, net interest marginand non performing loan have a significant effect on bank profitability. Meanwhile, capital adequacy ratio has an insignificant effect on bank profitability. The results of F test indicate that all the variables in this research simultaneously have a significant effect on bank profitability.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad ]]>
<![CDATA[Liana Susanto]]>;
<![CDATA[Yanti Yanti]]>;
<![CDATA[Viriany Viriany]]>;
<![CDATA[Henny Wirianata]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v7i2.80
<![CDATA[Abstract: The purpose of this research was to obtained empirical evidence about the influence of subjective norms, behavioral control, and expectations for the results of the interest of accounting students to take USKAD. Samples were taken by purposive sampling technique. Data were obtained through questionnaires. Respondents in this research were 2015 and 2016 Faculty of Economics Tarumanagara University accounting students. Data from the questionnaires were processed using the Smart-PLS program version 3.2.8. The results of the research showed subjective norms, behavioral control, and expectations for the results have significant influence towards the interest of accounting students to take USKAD.]]>
<![CDATA[Dampak Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Cash Holding ]]>
<![CDATA[Sufiyati Sufiyati]]>;
<![CDATA[Liana Susanto]]>;
<![CDATA[Sofia Prima Dewi]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v9i1.191
<![CDATA[This study aims to determine whether sales growth has a negative impact on cash holding,whether leverage has a positive impact on cash holding, whether company size has a positiveimpact on cash holding, and whether profitability has a positive impact on cash holding. Thepopulation is a manufacturing company that is consistently listed on the Indonesia StockExchange during 2016-2019. Purposive sampling was used as a sampling technique. The datais processed using EVIEWS. This study shows that sales growth has a negative impact oncash holding, leverage does not have a positive impact on cash holding, firm size does nothave a positive impact on cash holding, and profitability does not have a positive impact oncash holding.]]>
<![CDATA[PEMBEKALAN PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN DAGANG DI SMK DHAMMASAVANA ]]>
<![CDATA[Liana Susanto]]>;
<![CDATA[Mega Augustine]]>
<![CDATA[ PROSIDING SERINA Vol. 2 No. 1 (2022): PROSIDING SERINA IV 2022 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara ]]>
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DOI: 10.24912/pserina.v2i1.19869
<![CDATA[Dalam pelaksanaaan kegiatan ini oleh tim pelaksana PKM dari Universitas Tarumanagara, berdasarkan survei pendahuluan diketahui bahwa pihak mitra yaitu SMK Dhammasavana, para siswanya belum mendapatkan materi pembelajaran mengenai penyusunan/ penyajian laporan keuangan untuk perusahaan dagang, sehingga tim pelaksana PKM menawarkan topik tersebut untuk dilakukan pembekalan. Tujuan yang ingin dicapai dengan pemberian pembekalan ini adalah bertambahnya pengetahuan siswa SMK Dhammasavana terutama pengetahuan mengenai akuntansi secara umum serta mengenai penyusunan laporan keuangan untuk perusahaan dagang secara khusus. Diharapkan pengetahuan ini dapat dimanfaatkan oleh para siswa jika mereka melanjutkan pendidikan ke tingkat yang lebih tinggi atapun saat bekerja nanti. Terdapat beberapa tahapan dalam pelaksanaan kegiatan PKM ini. Sebelum dilakukan pembekalan, tim menyiapkan materi dalam bentuk modul yang berisikan teori-teori terkait dengan laporan keuangan perusahaan dagang diantaranya yaitu jenis perusahaan, tujuan dan manfaat laporan keuangan, serta jenis laporan keuangan yang akan diajarkan. Selain itu, modul tersebut juga berisi contoh soal serta penyelesaiannya. Modul dibagikan kepada para siswa sebelum pelaksanaan pembekalan dengan tujuan agar dapat dipelajari dulu sehingga memudahkan dalam memahami penjelasan yang akan diberikan. Karena kondisi yang belum kondusif serta belum memungkinkan untuk melakukan pembekalan secara tatap muka dikarenakan adanya pandemi akibat covid 19, maka pembekalan ini dilakukan secara daring. Setelah diberikan penjelasan, siswa diberi kesempatan jika masih ada hal-hal yang belum atau kurang dimengerti. Untuk tahapan terakhir, kegiatan PKM ini diakhiri dengan menyiapkan artikel dan poster sebagai luaran. Selain itu disusun laporan akhir serta laporan keuangan untuk kegiatan yang telah selesai dilaksanakan. Kegiatan PKM ini dilaksanakan dari bulan Januari sampai Juni 2022.]]>
