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<![CDATA[FAKTOR KARAKTERISTIK DIREKSI YANG MEMPENGARUHI PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN SEKTOR ENERGI ]]>
<![CDATA[Luh Gde Tiara Ary Putri]]>;
<![CDATA[Susanto , Liana]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i3.23622
<![CDATA[This research aims to obtain empirical evidence about the influence of CEO duality, boardsize, board gender diversity, and board meetings on earnings management of energy sector companies listed on the Indonesia Stock Exchange in 2020-2022. Sample was selected using purposive sampling method and the valid sample was 39 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 25 and Microsoft Excel 2013. The results of this study indicate that that CEO duality, board size, and board gender diversity have a significant negative effect on earnings management. Board meetings have no influence on earnings management. The implication of this study is the need to increase CEO duality, board size and board gender diversity in a company because it can provide more effective supervision that can reduce earnings management practices.]]>
<![CDATA[FACTORS AFFECTING PROFITABILITY IN INFRASTRUCTURE COMPANIES LISTED ON IDX ]]>
<![CDATA[Riyanto, Vanessa Josephine]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i4.852-859
<![CDATA[This study aims to determine the factors that can affect profitability in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. This research was conducted using three independent variables consisting of company leverage, company size, and company liquidity. The company leverage variable is proxied through the DAR (Debt to Asset Ratio) ratio, the company size variable is proxied through the Log of Total Assets, and the company liquidity variable is proxied through the CR (Current Ratio) ratio. The profitability variable is proxied through the ROA (Return on Asset) ratio. The sample tested in this study was selected by purposive sampling method and the data used was valid data from 19 infrastructure sector companies. Data processing techniques in this study using multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program version 27 and Microsoft Excel. The results of the study showed that the leverage variable has a significant negative effect on profitability, the company size variable has a significant positive effect on profitability, and the liquidity variable has no significant effect on profitability. The implication of this research is the need for companies to optimally utilize existing assets and arrange good funding sources so that they can earn profits optimally and can increase the company's profitability value which will provide good signals for investors.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN NON PRIMER ]]>
<![CDATA[Fedora, Jessica]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33573
<![CDATA[The purpose of this research is to determine the effect of profitability, tangible asset, leverage, and firm size on cash holding of consumer cyclicals companies listed on Indonesia Stock Exchange for the period of 2019-2021. The sample in this research has been selected by purposive sampling method and the total sample is 76 companies. The data in this research has been processed by SPSS version 20 and Microsoft Excel 2016. The results of this research showed that tangible asset and leverage have a significant negative impact on cash holding, and profitability and firm size have no significant impact on cash holding. The implication of this research is expected to be able to provide the information about the factors that affect on cash holding in consumer cyclicals company, so the company’s management can carry out cash management by considering several factors such as profitability, tangible asset, leverage, and firm size. The results of this research are also expected to increase the awareness of importance of cash management to maintain the company liquidity. Company needs to maintain their liquidity by having an ideal cash holding level to avoid the financial distress or even bankruptcy.]]>
<![CDATA[Analisis Determinan Keputusan Revaluasi Aset Tetap pada Perusahaan Subsektor Batubara ]]>
<![CDATA[Vanessa Anastasia Nugraha]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024 ]]>
Publisher : <![CDATA[CV. Ulil Albab Corp ]]>
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DOI: 10.56799/ekoma.v3i6.5193
<![CDATA[Penelitian ini dilakukan dalam rangka mendapatkan bukti empiris tentang pengaruh intensitas aset tetap, leverage, dan liquidity terhadap revaluasi aset tetap pada perusahaan batubara yang terdaftar di BEI periode 2020-2022. Sampel dipilih dengan teknik purposive sampling, dengan data valid yang diperoleh adalah 93 perusahaan. Teknik yang diterapkan dalam mengolah data adalah analisis regresi logistik yang didukung oleh program SPSS, serta Microsoft Excel. Temuan penelitian ini mengungkapkan bahwa intensitas aset tetap, leverage, dan liquidity memiliki pengaruh yang tidak signifikan terhadap revaluasi aset tetap. Temuan penelitian ini mengimplikasikan bahwa perusahaan perlu melakukan penilaian menyeluruh terhadap faktor-faktor selain intensitas aset tetap, leverage, dan liquidity sebelum memutuskan untuk melakukan revaluasi aset tetap. Hal ini akan membantu perusahaan memaksimalkan manfaat dari revaluasi aset tetap dan mengurangi risiko penurunan nilai aset di masa depan.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN NON PRIMER ]]>
<![CDATA[Fedora, Jessica]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33719
<![CDATA[The purpose of this research is to determine the effect of profitability, tangible asset, leverage, and firm size on cash holding of consumer cyclicals companies listed on Indonesia Stock Exchange for the period of 2019-2021. The sample in this research has been selected by purposive sampling method and the total sample is 76 companies. The data in this research has been processed by SPSS version 20 and Microsoft Excel 2016. The results of this research showed that tangible asset and leverage have a significant negative impact on cash holding, and profitability and firm size have no significant impact on cash holding. The implication of this research is expected to be able to provide the information about the factors that affect on cash holding in consumer cyclicals company, so the company’s management can carry out cash management by considering several factors such as profitability, tangible asset, leverage, and firm size. The results of this research are also expected to increase the awareness of importance of cash management to maintain the company liquidity. Company needs to maintain their liquidity by having an ideal cash holding level to avoid the financial distress or even bankruptcy.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE ]]>
<![CDATA[Varella, Josephine Isabel]]>;
<![CDATA[Widjaja, Chelsya]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33722
<![CDATA[This research purpose is to find out factors that influenced cash holding of property and real estate companies listed on the Indonesia Stock Exchange for the period of 2019-2021. Those factors include firm size, leverage, and capital expenditure. Sample size of this research are 45 companies selected by using a purposive sampling method. The data are analyzed using multiple linear regression technique which were processed by IBM SPSS 25 for Windows and Microsoft Excel 2016. The research results show that firm size, leverage, and capital expenditure influenced cash holding simultaneously. Firm size and capital expenditure show a positive and significant effect on cash holding whilst leverage shows a negative and significant effect on cash holding. The implication of this research is adding insight for management about cash holding.]]>
<![CDATA[THE DETERMINANTS OF CASH HOLDING ]]>
<![CDATA[Susanti, Merry]]>;
<![CDATA[Susanto , Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3649-3656
<![CDATA[The aim of this research was to empirically prove the influence of profitability, leverage, sales growth, and capital expenditure on cash holding. The sample selection method used purposive sampling. The research sample was 63 primary consumer sector companies listed on the Indonesia Stock Exchange with a research period of three years and were processed by multiple regression analysis of panel data using the Eviews. The research results showed that there was only one variable, namely leverage, which had a negative impact on cash holding. Profitability did not have a positive impact on cash holding, while sales growth and capital expenditure did not have a negative impact on cash holding.]]>
<![CDATA[FACTORS AFFECTING PROFITABILITY IN BASIC MATERIALS COMPANIES LISTED ON IDX ]]>
<![CDATA[Aryanto, Reviena]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.310-320
<![CDATA[To determine what factors can influence profitability in basic materials companies listed on the IDX during 2019-2021, research was conducted using four independent variables such as, company size, company efficiency, leverage, and company age. Those independent variables are used to find out whether they are affecting company’s profitability. Company size is measured using the natural logarithm of total sales, company efficiency is measured using TATO (total asset turnover ratio), leverage is measured using DER (debt to equity ratio), company age is measured by subtracting the year of research from the year the company was listed on the IDX and profitability is measured using ROE (return on equity). The number of samples used in this research are 49 basic materials companies. The number of samples was processed and analyzed using a purposive sampling method. In processing the data, this research uses a multiple linear regression analysis and uses Statistical Program for Social Science (SPSS) 25 software. The result of the research shows that leverage has a significant and negative effect on profitability and company age does not have a significant effect on the profitability of basic materials companies listed on the IDX. Meanwhile, company size and company efficiency have a significant and positive effect on the profitability of basic materials companies listed on the IDX during 2019-2021.]]>
<![CDATA[FACTORS AFFECTING FIRM VALUE IN THE CONSUMER NON-CYCLICAL SECTOR IN INDONESIA ]]>
<![CDATA[Suryanata, Sherina]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.444-454
<![CDATA[The study aims for empirical evidence about the effect of firm size, liquidity, leverage, profitability, and listing age on firm value in consumer non-cyclical companies in the Indonesia Stock Exchange for 2019-2021.Company size (SIZE) in this study is measured by the natural logarithm of total assets. Profitability in this research is measured by Return on Assets (ROA) which is calculated by dividing net profit after tax by total assets. Liquidity in this study is measured by the Current Ratio (CR) which is calculated by dividing total current assets by total short-term liabilities. Leverage in this study is measured by the Debt to Equity ratio (DER) which is calculated by dividing total liabilities by total equity. Listing age (AGE) in this study is calculated by subtracting the year of research from the year the company conducted the year of the company's IPO. The total sample for this research was 47 companies, where the sample was selected using a purposive sampling method. This research data was analyzed using multiple linear regression analysis techniques processed with SPSS 25.0. The results of this research show that profitability has a significant positive influence on company value. Meanwhile company size, liquidity, leverage, and listing age do not have a significant influence on company value.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN KONSUMEN PRIMER ]]>
<![CDATA[Albert, Albert]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34391
<![CDATA[This study aims to find out how profitability, liquidity, and asset structure affect the capital structure of primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The research sample was selected by purposive sampling method, and the valid data were 68 companies. The data in this study were processed using multiple linear analysis with the help of the Microsoft Excel 2017 program and IBM SPSS (Statistical Products and Services Solutions) Windows 27. The results of this study indicated that profitability, liquidity and asset structure had a significant negative effect on capital structure. The implications of this research are expected so that companies can consider the variables in this study in deciding capital structure policies.]]>
