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<![CDATA[FAKTOR – FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA ]]>
<![CDATA[Yapriansen, Jonathan Natanael]]>;
<![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.v7i3.34392
<![CDATA[This study purpose is to see empirical evidence about factor that affect profitability in industrial sector companies listedion the Indonesia Stock Exchange for 2019-2021. Sample is selected with purposive sampling method and the sampel is 36 companies. The data management used multiple linear regression analysis operated with the SPSS (Statistical Producti and Service Solution) program version 25 and Microsoft Excel 2016. The results of the analysis in this study have indicator that leverage has a significant negative on profitability, while liquidity and company size have no significant effect on profitability. This research has implications, namely that companies are expected to increase their profitability by paying attention to factors that can affect profitability so that investors can trust in investing.]]>
<![CDATA[PENGARUH AKTIVITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN ]]>
<![CDATA[Averina, Gracia]]>;
<![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.v7i3.34432
<![CDATA[This study aims to obtain empirical evidence about the effect of activity, solvency and liquidity on profitability in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples in this study were 48 property and real estate companies selected by purposive sampling method. The research data were analysed using multiple linear regression analysis techniques which were processed with SPSS ver.21 software. The results of this study indicate that activity have a significant and positive effect on profitability. Solvency activity have a significant and negative effect on profitability. Liquidity have no significant effect on profitability. The implication of this research is the need to increase activity value while maintaining a certain solvency level to increase the company's profitability which will increase the firm's value and provide a good signal for investors.]]>
<![CDATA[Faktor-Faktor yang Memengaruhi Financial Distress pada Perusahaan Subsektor Makanan dan Minuman ]]>
<![CDATA[Monica Wulan Martsia Paninggar]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v3i4.532
<![CDATA[This research aims to obtain empirical evidence regarding the influence of Return on Assets, Total Assets Turnover, and Intellectual Capital on Financial Distress in food and beverages subsector companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples for this research was 55 companies in the food and beverages subsector which were determined using the purposive sampling method. This observational data was analyzed using multiple linear regression analysis techniques which were processed using IBM SPSS Statistics 27 software. The results of this study show that Return on Assets and Total Assets Turnover have a negative and significant influence on Financial Distress. Meanwhile, Intellectual Capital does not have a significant influence on Financial Distress. ]]>
<![CDATA[DETERMINANT FACTORS AFFECTING THE VALUE OF MANUFACTURING COMPANIES LISTED ON THE IDX DURING 2018-2020 ]]>
<![CDATA[Christie, Tiara]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i2.758-771
<![CDATA[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.]]>
<![CDATA[THE EFFECT OF PROFITABILITY, CAPITAL STRUCTURE, ASSET STRUCTURE, AND FIRM AGE ON FIRM VALUE ]]>
<![CDATA[Harsono, Serena Beatrice]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1050-1061
<![CDATA[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.]]>
<![CDATA[THE EFFECTS OF INDEPENDENT COMMISSIONER, MANAGERIAL OWNERSHIP, FOREIGN OWNERSHIP, AND PROFITABILITY ON INTELLECTUAL CAPITAL ]]>
<![CDATA[Yonata, Patricia Nikita]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i3.1360-1370
<![CDATA[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.]]>
<![CDATA[THE EFFECT OF LIQUIDITY, SOLVABILITY, FIRM GROWTH, AND FIRM SIZE ON PROFITABILITY ]]>
<![CDATA[Wijayanty, Alexandra Dewi]]>;
<![CDATA[Susanto, Liana]]>
<![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[Lawinata, Karen]]>;
<![CDATA[Susanto, Liana]]>
<![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[Tanujaya, Cindy]]>;
<![CDATA[Susanto, Liana]]>
<![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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Oktaviani, Klarisa]]>;
<![CDATA[Susanto, Liana]]>
<![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.v5i4.26490
<![CDATA[This research was conducted to determine the effect of liquidity, profitability, asset structure, and institutional ownership on debt policy of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The population of this study is 134 manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020 and selected by purposive sampling method to 72 companies as research samples. This research was using multiple linear regression analysis techniques to test the hypothesis and processed using EViews 12 software. The results of this research were liquidity, asset structure, and institutional ownership have a negative significant effect on debt policy, while profitability does not have a significant effect on debt policy.The implication of this research is the company need to increase increase the fulfillmentof their short-term liabilities in order to reduce the use of debt that is not needed by the company.]]>
