Article Per Year (5 Year)
p-Index From 2021 - 2026
1.881
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Economic Reviews Journal Jurnal Akuntansi
Linda Santioso
Unknown Affiliation
Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search
Journal : Jurnal Paradigma Akuntansi

 1 
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.
PENGARUH TAX KNOWLEDGE, TAX AWARENESS TERHADAP TAX COMPLIANCE WAJIB PAJAK (OP) Gabby Imelda; 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.v5i1.22493

Abstract

This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on 2)individual tax payers. 3). Sample was selected using a questionnaire method  and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awareness, tax laws so that the level of tax compliance increases so that it can have a positive effect on taxpayers, by increasing compliance, the benefits can also be felt around taxpayers.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Roderick Delano Chandra; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23519

Abstract

The purpose of this study is to determine empirically the effect of firm size, dividend policy, capital structure, profitability, and liquidity on firm value either partially or simultaneously. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. The sample selection method used is purposive sampling. The companies used as research objects are 42 companies out of a total of 168 companies. The research method used in this research is multiple linear regression analysis. The results obtained from this study are that liquidity has a negative and insignificant effect on firm value, capital structure and dividend policy have a positive and insignificant effect on firm value, profitability has a positive and significant effect on firm value, and firm size has a negative and significant influence on firm value.
PENGARUH BOARD INDEPENDENCE, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Fabian Aprilio; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25132

Abstract

This study aims to determine the effect of board independence ( KOMI ), leverage ( DAR ), firm size ( FSIZE ) on earning management. This research method is qualitative with secondary data sources, namely annual reports published by companies listed on the Indonesia Stock Exchange (www.idx.co.id) and company websites during the 2017-2020period. In this study, the sampling technique used purposive sampling. The total number of valid samples is 100 companies. The results showed that there was a negative and significant effect between KOMI on earning management, DAR had no affect on earning management , FSIZE had a positive and significant effect on earning management.
Co-Authors Aditiya Christianto Gunawan Aditiya Christianto Gunawan Albertus Martin Alverina Daria Arlis Andreas Bambang Daryatno Erika Agnes Fabian Aprilio Gabby Imelda Jerry Budiman Levina Febrianty Lucky Suvia Natasha Caesar Devona Natasha Laviola Roderick Delano Chandra Shannon Hidajat Thea Juliane Kristy