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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 Journal of Sustainable Community Service International Journal of Application on Economics and Business International Journal of Economic Research and Financial Accounting El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Serina Abdimas
Liana Susanto
Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Public Health 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.
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.
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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2166

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2186

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
Faktor-Faktor yang Memengaruhi Stock Price pada Sektor Infrastruktur Indonesia Julia Angelica Wijaya; Liana Susanto
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 6 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i6.4744

Abstract

Penelitian ini berawal dari tantangan yang dihadapi oleh perusahaan manufaktur dalam menghadapi persaingan global, serta kebutuhan untuk meningkatkan produktivitas melalui pemanfaatan teknologi terkini. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh dividend payout ratio, earning per share, return on equity, dan dividend yield terhadap stock price pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Penelitian ini menggunakan data sekunder dengan jumlah sampel yang digunakan adalah sebanyak 17 perusahaan yang diseleksi dengan menggunakan metode purposive sampling. Pengolahan data dalam penelitian ini menggunakan program Statistical Program for Social Science untuk Windows versi 27 (SPSS versi 27). Hasil yang diperoleh dari penelitian ini menunjukkan bahwa dividend payout ratio, earning per share, return on equity, dan dividend yield tidak memiliki pengaruh signifikan terhadap stock price. Kesimpulan penelitian ini adalah bahwa teknologi merupakan faktor kunci dalam meningkatkan daya saing industri manufaktur. Implikasi penelitian ini adalah perusahaan di sektor manufaktur perlu berinvestasi lebih banyak dalam teknologi untuk tetap kompetitif, terutama dalam menghadapi tuntutan industri 4.0.
Co-Authors Albert Albert Alberto, Metio Amin Wijoyo Ariedina Ariedina Artina, Radinka Kaisya Aryanto, Reviena Averina, Gracia Christie, Tiara Dewi Amalia Fahrulroji, Maulida Muthokharoh Fedora, Jessica Felicia Tyrenz Heavenly Fergusen , Alex Harsono, Serena Beatrice Heavenly, Felicia Tyrenz Henny Wirianata Henny Wirianata Henny Wirianata, Viriany, Himawan, Joenardi Hollyana Hariputeri Jeremy, Viriany Julia Angelica Wijaya Klaudia Julindra Klaudia Julindra Lawinata, Karen Levina Clarinda Clarinda Luh Gde Tiara Ary Putri Marvellyn, Marvellyn May, Florencia Mega Augustine Merry Susanti Monica Wulan Martsia Paninggar Muliawan, Leandro Keefe Arie Natasha Claudia Darmawan Nicholas Oktaviani, Klarisa Prawira, Antony Pricilia, Shierly Regine Chandra Richardson, Nicholas Riyanto, Vanessa Josephine Sasmita, Jonathan Savero, Davin Shierly Pricilia Sofia Prima Dewi Sofia Prima Dewi Sofian, Stephanie Chrystella Song, William Sufiyati Sufiyati Sufiyati Sugihwan, Bryan Adithya Suryanata, Sherina Syanti Dewi Tanujaya, Cindy Timothy Brian Kurniawan Valencia, Hilary Larissa Vanessa Anastasia Nugraha Varella, Josephine Isabel Viorenstia Nery Viriany widjaja, chelsya Wijayanty, Alexandra Dewi Williem, Kevin Yanti Yanti Yanti Yanti Yanti Yanti Yapriansen, Jonathan Natanael Yonata, Patricia Nikita Zebua , Lydia Patricia