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<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Klarisa Oktaviani]]>;
<![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.v5i4.26490
<![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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE ]]>
<![CDATA[Antony Prawira]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32350
<![CDATA[This study aims to obtain empirical evidence about the effect of profitability, leverage, liquidity, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and leverage have a significant positive effect on firm value. Liquidity does not have a significant effect on firm value. Firm size has a significant negative effect on firm value. The implication of this research is the need to increase profitability and leverage to increase firm value which will give a positive signal to investors.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[William Song]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32380
<![CDATA[This research aims to obtain empirical evidence regarding the effect of the independent variables of liquidity, leverage, and firm size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used 68 manufacturing companies which were selected using purposive sampling method. The data processing technique in this study used the Eviews 12.0 SV program. The results of this study indicate that leverage has a significant positive effect on profitability while liquidity and firm size do not have a significant effect on profitability.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING ]]>
<![CDATA[Bryan Adithya Sugihwan]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32381
<![CDATA[This study aims to obtain empirical evidence about the effect of leverage, firm size, profitability, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and capital expenditure have a significant positive effect on cash holding. Firm size does not have a significant effect on cash holding. Leverage has a significant negative effect on cash holding.]]>
<![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[Faktor-Faktor yang Memengaruhi Stock Price pada Sektor Infrastruktur Indonesia ]]>
<![CDATA[Julia Angelica Wijaya]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 6 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan ]]>
Publisher : <![CDATA[Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung ]]>
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DOI: 10.59188/covalue.v15i6.4744
<![CDATA[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.]]>
<![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.]]>
