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<![CDATA[DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS ]]>
<![CDATA[Sofia Prima Dewi]]>;
<![CDATA[Merry Susanti]]>;
<![CDATA[Liana Susanto]]>;
<![CDATA[Sufiyati]]>
<![CDATA[ Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021 ]]>
Publisher : <![CDATA[Universitas Kristen Krida Wacana ]]>
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DOI: 10.36452/akunukd.v21i1.2166
<![CDATA[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]]>
<![CDATA[EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN ]]>
<![CDATA[Liana Susanto]]>;
<![CDATA[Sufiyati]]>;
<![CDATA[Merry Susanti]]>;
<![CDATA[Sofia Prima Dewi]]>
<![CDATA[ Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021 ]]>
Publisher : <![CDATA[Universitas Kristen Krida Wacana ]]>
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DOI: 10.36452/akunukd.v21i2.2186
<![CDATA[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]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Joenardi Himawan]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i1.28651
<![CDATA[This study aims to determine whether there is an influence of profitability, liquidity, firm size, and managerial ownership factors on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 39 companies that met the criteria. The data processing technique uses multiple regression analysis assisted by Eviews 11 SV software and Microsoft Excel 2016. The results of this study indicate that profitability has a significant positive effect on firm value, while liquidity, firm size and managerial ownership have no significant effect on firm value. The implication of this research is the need to increase company profitability to increase company value in order to attract more investors.]]>
<![CDATA[PENGARUH PROFITABILITY DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE ]]>
<![CDATA[Hilary Larissa Valencia]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i1.28710
<![CDATA[The purpose of this research is to obtain empirical evidence regarding the effect of profitability and firm size on firm value with capital structure as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. This study used 73 manufacturing companies as samples after being selected by purposive sampling method. Data processing in this study used EViews 12 SV software and hypothesis testing was carried out using multiple regression analysis. The results of this study indicate that profitability and firm size have significant positive effect on capital structure, profitability and capital structure have significant positive effect on firm value, firm size has significant negative effect on firm value, capital structure cannot mediate the effect of profitability on firm value. Meanwhile the capital structure can mediate the effect of firm size on firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI M ANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Marvellyn Marvellyn]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29598
<![CDATA[The purpose of this study is to obtain empirical evidence about factors affecting earnings management in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2020. Sample selection technique that used is purposive sampling method and acquired 51 companies. Data processing technique using multiple linear regression analysis and assisted by Eviews 12 software. The results showed that leverage has positive significant effect on earnings management, while firm size, institutional ownership, and independent board commissioners do not have significant effect on earnings management. The implication of this research is to provide information for investors that should read up the company's financial statements carefully before decided to invest in a company.]]>
<![CDATA[DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Florencia May]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29726
<![CDATA[The purpose of this study is to obtain empirical evidence about factors affecting firm value in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2019. Sample selection technique that used is purposive sampling method and acquired 78 companies. Data processing technique using multiple linear regression analysis with the Eviews 12 software. The results showed that profitability has positive significant effect on firm value, liquidity has negative significant effect on firm value, while leverage, firm size, and CSR do not have significant effect on firm value. The implication of this research is to provide information for investors that should study the company's financial statements carefully before decided to invest in a company.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Stephanie Chrystella Sofian]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29811
<![CDATA[The purpose of this study was to obtain empirical evidence regarding the effect of independent variables which are human capital efficiency, structural capital efficiency, capital employed efficiency, firm size, and capital structure on the dependent variable, financial performance in manufacturing companies in Indonesia. The sample on this study is limited on manufacturing companies listed on the Indonesia Stock Exchange during the year 2017-2020. This study uses purposive sampling method to collect data and EViews 12 for data processing. The results of this study conclude that human capital efficiency and capital employed efficiency have a positive influence on financial performance, while structural capital efficiency, firm size, and capital structure efficiency have no effect on financial performance.]]>
<![CDATA[THE EFFECT OF LIQUIDITY, SOLVABILITY, FIRM GROWTH, AND FIRM SIZE ON PROFITABILITY ]]>
<![CDATA[Alexandra Dewi Wijayanty]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i4.1951-1960
<![CDATA[This research is designed to determine the factors that affect profitability in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. As many as 33 manufacturing companies have been selected using the purposive sample method in this study. The research data were processed using multiple linear regression analysis techniques with EViews 12 software. The result of this research indicate that profitability is not significantly affected by liquidity and firm size. Profitability is negatively affected by solvability. Firm growth has positive effect on profitability.]]>
<![CDATA[FACTORS AFFECTING FIRM VALUE IN INDONESIA’S PROPERTY AND REAL ESTATE FIRMS ]]>
<![CDATA[Karen Lawinata]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i4.2265-2276
<![CDATA[This research was conducted to obtain empirical evidence regarding the influence of profitability, liquidity and leverage as independent variables on the dependent variable, namely firm value in the property and real estate sector listed on the Indonesia Stock Exchange (BEI) with the research year being 2019 to 2021. Parameters used to measure firm value is the book value (PBV) which is calculated by dividing the current share price by the book value per share. Profitability in this research is proxied by Return on Assets (ROA) which is calculated by dividing net profit by total assets. Liquidity in this research is proxied by the Current Ration (CR) which is calculated by dividing current assets by current liabilities. Leverage in this research is proxied by the Debt-to-Equity Ratio (DER) which is calculated by dividing total debt by total equity. The number of samples in this research was 34 property and real estate companies listed on the Indonesia Stock Exchange in 2019 - 2021. The sampling technique used in this research was the purposive sampling method and the analysis technique used to test the hypothesis in this research was using multiple linear regression analysis technique. The statistical tool used to test the sample in this study used SPSS 26. The results of data processing in this study show that profitability has a significant positive influence on firm value, while liquidity and leverage do not have a significant influence on firm value.]]>
<![CDATA[DETERMINAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Cindy Tanujaya]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26447
<![CDATA[This study aims to acquire empirical evidence to determine whether leverage has a negative impact on cash holding, whether profitability has a positive impact on cash holding, whether tangible asset has a negative impact on cash holding, whether firm size has a positive impact on cash holding and whether investment opportunities have a positive impact on cash holding for manufacturing companies in Indonesia. This research uses purposive sampling method to collected data and Eviews 12 to processed its data. This research uses sample of 58 manufacturing companies listed on Indonesian Stock Exchange for the period 2017-2020. The results of this research are firm size and investment opportunities have no impact on cash holding, leverage and tangible assethave a significant negative impact on cash holding, and profitability has a significant positive impact on cash holding.]]>
