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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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FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Hollyana Hariputeri; Liana Susanto
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21460

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, solvability, profitability, and growth opportunity on cash holding. This research was conducted using 76 data of manufacturing companies listed on the Indonesia Stock Exchange for the year 2016-2019 with a purposive sampling method of selection with predetermined criteria and processed using the e-views program 10. Based on the research conducted, the firm size and solvability have no significant effect on cash holding, profitability has a significant positif effect on cash holding, and growth opportunity has a significant negatif effect on cash holding. This research is expected to help management and investors to make decisions and make the best policies for the company, and add economics information, especially regarding cash holding and the factors that influence it.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Levina Clarinda Clarinda; Liana Susanto; Syanti Dewi
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22173

Abstract

Susanto, dan Syanti Dewi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta *Email: levinaclarinda99@gmail.com Abstract: The purpose of this study is to obtain empirical evidence on the effect of profitability, capital structure, firm growth, and firm size on firm value manufactured companies listed in Indonesian Stock Exchange during 2017-2019. The sampling method used is purposive sampling with total sample 46 data. Data processing techniques using multiple regression analysis what help by Eviews 11.0. The results of this study showed that profitability, capital structure, firm growth do not have a significant effect on firm value, while firm size has a significant negative effect on firm value. The implication of this study is the need to used a balanced capital structure to increase firm value
FAKTOR YANG MEMENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Regine Chandra; Liana Susanto
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23534

Abstract

The aim of this study is to obtain empirical evidence regarding the effect of the independent variable which are financial leverage, firm size, managerial ownership, and institutional ownership on dependent variable, income smoothing practice. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2017-2019. Data processing techniques examined by logistic regression and using Eviews 12 to process the data. The result of this researchwas firm size has a significant and negative impact on income smoothing, institutionalownership has a significant and positive impact on income smoothing, while financial leverage and managerial ownership have no significant impact on income smoothing.
Determinan Cash Holding Sebelum Dan Selama Pandemi COVID-19 Yanti; Liana Susanto; Timothy Brian Kurniawan
Jurnal Ekonomi Vol. 28 No. 1 (2023): March 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i1.1395

Abstract

This study aims to analyze the effect of institutional ownership, board size, capital expenditure, net working capital, liquidity, leverage, cash flow ratio on cash holding before and during the COVID-19 pandemic, and differences in average cash holding. Based on purposive sampling, there are 85 manufacturing companies during 2019-2020. Hypothesis testing with regression analysis and Wilcoxon signed-rank test using SPSS. Research before the pandemic shows board size, leverage, and cash flow ratio have a significant effect on cash holding, Research during the pandemic shows that capital expenditure, liquidity, leverage, and cash flow ratio have a significant effect on cash holding. Study finds significant differences between average cash holding before and during the pandemic.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Ariedina Ariedina; Liana Susanto
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25103

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the independent variable which are proportion of independent commissioner, board size, audit committee’s meeting frequency, audit committee’s size and profitability on dependent variable, intellectual capital disclosure. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2017-2019. Data processing techniques examined by logistic regression and using Eviews 12 SV to process the data. The result of this research was board size and audit committee’s size have significant and positive impact on intellectual capital disclosure,while proportion of independent commissioner, audit committee’s meeting frequency,and profitability have no significant impact on intellectual capital disclosure.
Determinants of Debt Policy in Indonesia’s Manufacturing Companies Natasha Claudia Darmawan; Liana Susanto
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.333-343

Abstract

For manufacturing companies in Indonesia, the goal of this study is to gather empirical evidence to see if institutional ownership has a negative impact on corporate debt policy, if free cash flow has a negative impact on corporate debt policy, if asset structure has a positive impact on corporate debt policy, and if profitability has a negative impact on corporate debt policy. This study collects data using a purposive sample strategy and processes it using EViews 12 SV. Institutional ownership has no impact on corporate debt policy, free cash flow has a negative impact on corporate debt policy, asset structure has a negative impact on corporate debt policy, and profitability has a negative impact on corporate debt policy, according to research conducted on 73 companies between 2017 and 2020.
DETERMINANT FACTORS AFFECTING THE VALUE OF MANUFACTURING COMPANIES LISTED ON THE IDX DURING 2018-2020 Tiara Christie; Liana Susanto
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.758-771

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, capital structure, institutional ownership, and company growth on the value of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used a sample of 34 manufacturing companies selected using the purposive sampling method. The data in this study were analyzed by multiple linear regression analysis techniques using the EViews 12 SV program. The results of this study show that profitability, institutional ownership, and company growth have a significant influence on the value of the company. Meanwhile, liquidity and capital structure do not have a significant influence on the company value.
THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, ASSET STRUCTURE, AND FIRM AGE ON FIRM VALUE Serena Beatrice Harsono; Liana Susanto
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1050-1061

Abstract

The goal of this study was to gather empirical data on how firm value in manufacturing enterprises is impacted by factors such as profitability, capital structure, asset structure, and firm age. In this study, 89 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2018 and 2020 are used as a sample. The sample selection used purposive sampling method and obtained a sample of 89 companies. The EViews 10 program was used to process the data for this investigation. The findings of this study suggest that firm value is significantly positively influenced by profitability and capital structure. Asset composition has no significant impact on firm value. Firm age has a significant negative effect on firm value. This research is expected to provide benefits for investors by increasing knowledge about company values and is expected to be used as consideration in making investment decisions to visualize company assets so that investors can achieve the expected returns.
THE EFFECTS OF INDEPENDENT COMMISSIONER, MANAGERIAL OWNERSHIP, FOREIGN OWNERSHIP, AND PROFITABILITY ON INTELLECTUAL CAPITAL Patricia Nikita Yonata; Liana Susanto
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1360-1370

Abstract

This research is designed to determine the factors that affect intellectual capital in Indonesia's manufacturing companies listed on its stock exchange. The research periods are from 2018-2020. In this research, 31 manufacturing companies were taken as samples by the purposive sampling method. The research data were analysed using multiple linear regression analysis techniques. Profitability has a significant positive effect on intellectual capital, as shown by the results of this research. Intellectual capital is not significantly affected by independent commissioner, managerial ownership and foreign ownership.
Factors Affecting Tax Aggressiveness Liana Susanto
International Journal of Economic Research and Financial Accounting Vol 1 No 1 (2022): IJERFA - October 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Purpose of this research was to obtained an empirical evidence about the influence of Firm Characteristic and Corporate Governance towards Tax Aggressiveness. This study used manufacturing companies listed in Indonesian Stock Exchange from the year 2012 until 2015. The result of this study showed that firm characteristic which measured by leverage and firm size, and corporate governance which measured by controlling interest, proportion of independent boards, audit committee size have not significant influence toward tax aggressiveness. Meanwhile, firm characteristic which measured by profitability has significant influence toward tax aggressiveness.
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