Article Per Year (5 Year)
p-Index From 2020 - 2025
3.302
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Akuntansi
Linda Santioso
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DEWAN KOMISARIS, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Linda Santioso; Natasha Caesar Devona
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the effect of corporate characteristic, consist of company age, firm size, size of board commissioner, leverage, and profitability to corporate sosial responsibility disclosure in corporate annual report. This research can explain the decision making about the corporate sosial responsibility disclosure done by manufacturing companies listed in IDX for the year 2008 – 2010. The data used are in form of annual reports from 30 companies used as sample for the year 2008-2010. The statistical methods use in this research is multiple regressions. The results of this research shows that company age and size of board commissioner have significant effect to corporate sosial responsibility disclosure, while firm size, leverage and profitability have insignificant effect to corporate sosial responsibility disclosure. Keywords : Corporate Social Responsibility Disclosure, Company age, Firm size, Size of board commissioner, leverage, and profitability. 
Analisis Pengaruh Pemilihan Metode Penilaian Persediaan, Ukuran Perusahaan, dan Laba Bersih Terhadap Price Earning Ratio pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2006-2008 Levina Febrianty; Linda Santioso
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Linda Santioso; Andreas Bambang Daryatno; Albertus Martin
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Income smoothing is a way that management use to reduce fluctuations in the reported earnings in accordance with the desired targets through accounting method or transaction. The purpose of the research is to analyze the correlation between firm size, profitability, financial leverage, institutional ownership, CEO duality and board size to income smoothing on manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 156 companies. Samples were selected using purposive sampling method amounted to 57 companies. Data collection techniques used in this research is secondary data that is processed using program SPSS for windows 23.00. The analysis used in this study is the analysis of logistic regression. The result of this research show that profitability variable is significant to income smoothing, while firm size, financial leverage, institutional ownership, CEO duality, and board size are not significant.Keywords: firm size, profitability, financial leverage, corporate governance, and income smoothing
PENGARUH PROFITABILITY, FIRM SIZE, DEFAULT RISK, VOLUNTARY DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT Linda Santioso; Lucky Suvia; Andreas Bambang Daryatno
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of profitability, firm size, default risk and voluntary disclosure on Earning Response Coefficient. The sample of this research use manufacuting company that listed in ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 145 data in three years. The dependent variable in this research is Earning Response Coefficient and independent variables are profitability, firm size, default risk and voluntary disclosure. Analysis tool that will be used to analyse the hypothesis with multiple linier regression modelis program SPSS 23. The result for this research showed that partially profitability has a significant effect on Earning Response Coefficient, while firm size, default risk, and voluntary disclosure do not have an effect on Earning Response Coefficient. Keywords: ERC, profitability, firm size, default risk, voluntary disclosure
PENGARUH BOARD DIVERSITY , FIRM SIZE , PROFITABILITY, INSTITUTIONAL OWNERSHIP DAN LEVERAGETERHADAP EARNING QUALITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Andreas Bambang Daryatno; Linda Santioso
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to test empirically the effect of board diversity, firm size, profitability, institutional ownership and leverage on earning quality in manufacturing companies on the Indonesia Stock Exchange, especially in 2016-2018. The sampling technique in this study was purposive sampling method. Purposive sampling is a sampling technique using several predetermined criteria in accordance with the discussion so that it is feasible to be selected as a sample and 35 samples of manufacturing companies were selected with a total of 105 data. The analysis method used is panel data regression analysis with the help of the E – Views 9.0 program. The results of this study are board diversity, institutional ownership, leverage has no effect on earning quality, while firm size and profitability have an influence on earning quality.   Keywords: board diversity , firm size , profitability, institutional ownership, leverage
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CASH HOLDING PERIODE 2017-2019 Shannon Hidajat; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21400

Abstract

The purpose of this research is to examine the effects of cash flow, leverage, firm size, cash flow volatility and net working capital that can influence corporate cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used purposive sampling method and included 82 samples of manufacturing companies. Statistical Product and Service Solution Version 21 (SPSS Program) was used in this research to process data. The results in this study show that cash flow and cash flow volatility has a positive significant effect towards cash holding and leverage has negative significant towards cash holding, while firm size and net working capital was found to have no effect towards cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA PERUSAHAAN MANUFAKTUR Natasha Laviola; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21408

Abstract

The purpose of this study is to determine the effect of profitability, firm size, asset tangibility, non-debt tax shield, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selection technique used in this study was purposive sampling with a total sample size of 198 samples. Data processing from this sample is assisted by the Statistical Package for Social Science (SPSS) software version 23. The results obtained from this study indicate that profitability has a significant negative effect on capital structure, while firm size, asset tangibility, non-debt tax shield, and business risk do not have a significant effect on the capital structure.
FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Erika Agnes; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21444

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectual capital and audit committee on firm performance at manufacture firms listed on Indonesian Stock Exchange during the period of 2017-2019. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 75 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 225 data for three years. This research data was processed using EViews 10. Results shows that capital employed efficiency has a significant influence on firm performance, while human capital efficiency, structural capital efficiency, audit committee size and audit committee meeting has no significant influence on firm performance. The implication of this study is the need to increase the role of the intellectual capital and audit committee to increase firm performance which will bring a sustainable competitive advantage.
PENGARUH GCG, FREE CASH FLOW, DAN OWNERSHIP STRUCTURE PADA PERUSAHAAN MANUFAKTUR Jerry Budiman; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21448

Abstract

This study aims to test empirically the influence of Board Size, Board Independence, Board Meetings, Free Cash Flow, Ownership Concentration, and Managerial Ownership on Corporate Performance in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2019 period. The sample was selected by purposive sampling method and the data used were 71 companies. The test method used in this study is linear regression using the EViews 10 software. Based on the results of the research that has been done, it can be concluded that Free Cash Flow has a positive effect on Corporate Performance, while Board Size, Board independence, Board Meetings, Ownership Concentration and Managerial Ownership have no influence on Corporate Performance.The implication of this research is that large amounts of free cash flow can help improve company performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR PADA TAHUN 2016-2019 Alverina Daria Arlis; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22396

Abstract

The purpose of this research is to obtain empirical evidence about the effects of corporate social responsibility, firm profitability, firm size, and financial leverage on financial performance in manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2019. This research used 63 samples from selected manufacturing companies with purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. The data in this research were calculated with Microsoft Office 365 software and then processed with Eviews 9.0. The result in this research shows that corporate social responsibility, firm profitability and firm size have a significant effect on financial performance, while financial leverage has an insignificant effect on financial performance.
Co-Authors Aditiya Christianto Gunawan Aditiya Christianto Gunawan Afifah Nabilah Zahirah Albertus Martin Alverina Daria Arlis Andreas Bambang Daryatno Angelia Angelia Christine Christine Daniel Lesmana Delvina Natalia Erika Agnes Fabian Aprilio Gabby Imelda Jerry Budiman Levina Febrianty Lucky Suvia Nani Mariaty Natasha Caesar Devona Natasha Laviola Peggy Goewyn Roderick Delano Chandra Shannon Hidajat Syntia Firdaus Vinson Limanjaya