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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 International Journal of Application on Economics and Business International Journal of Economic Research and Financial Accounting Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Liana Susanto
Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN NON PRIMER Fedora, Jessica; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33719

Abstract

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.
FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE Varella, Josephine Isabel; Widjaja, Chelsya; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33722

Abstract

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.
THE DETERMINANTS OF CASH HOLDING Susanti, Merry; Susanto , Liana
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3649-3656

Abstract

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.
FACTORS AFFECTING PROFITABILITY IN BASIC MATERIALS COMPANIES LISTED ON IDX Aryanto, Reviena; Susanto, Liana
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.310-320

Abstract

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.
FACTORS AFFECTING FIRM VALUE IN THE CONSUMER NON-CYCLICAL SECTOR IN INDONESIA Suryanata, Sherina; Susanto, Liana
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.444-454

Abstract

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.
PENGARUH PROFITABILITAS, LIKUDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN KONSUMEN PRIMER Albert, Albert; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34391

Abstract

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.
FAKTOR – FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA Yapriansen, Jonathan Natanael; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34392

Abstract

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.
PENGARUH AKTIVITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN Averina, Gracia; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34432

Abstract

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.
Co-Authors Albert Albert Alexandra Dewi Wijayanty Amin Wijoyo Antony Prawira Ariedina Ariedina Aryanto, Reviena Averina, Gracia Bryan Adithya Sugihwan Cindy Tanujaya Fedora, Jessica Florencia May Henny Wirianata Henny Wirianata Henny Wirianata, Viriany, Hilary Larissa Valencia Hollyana Hariputeri Jeremy, Viriany Joenardi Himawan Julia Angelica Wijaya Karen Lawinata Klarisa Oktaviani Klaudia Julindra Klaudia Julindra Levina Clarinda Clarinda Luh Gde Tiara Ary Putri Marvellyn Marvellyn Mega Augustine Merry Susanti Monica Wulan Martsia Paninggar Natasha Claudia Darmawan Patricia Nikita Yonata Pricilia, Shierly Regine Chandra Riyanto, Vanessa Josephine Serena Beatrice Harsono Shierly Pricilia Sofia Prima Dewi Sofia Prima Dewi Song, William Stephanie Chrystella Sofian Sufiyati Sufiyati Sufiyati Suryanata, Sherina Syanti Dewi Tiara Christie Timothy Brian Kurniawan Vanessa Anastasia Nugraha Varella, Josephine Isabel Viorenstia Nery Viriany widjaja, chelsya William Song Yanti Yanti Yanti Yanti Yanti Yanti Yapriansen, Jonathan Natanael