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All Journal Akuntansi Krida Wacana Ekonomi Dan Pembangunan Jurnal Paradigma Akuntansi Jurnal Akuntansi Jurnal Serina Abdimas
Nurainun Bangun
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Jurnal Paradigma Akuntansi

 1 
PENGARUH STRUKTUR ASET, KEBIJAKAN DIVIDEN, RISIKO BISNIS, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANGx Christine Christine; Nurainun Bangun
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.v4i4.21440

Abstract

This research aims to examine the effect of assets structure, dividend policy, business risk, and profitability on debt policy in manufacturing companies listed in Indonesia Stock Excange during 2017-2019. Sample was selected using purposive sampling method amounted to 40 companies. Data processing technique using SPSS version 25 and Microsoft Excel 2013. The result of this research shows that profitability has significant effect on debt policy, while assets structure, dividen policy, and business risk have no significant effect on debt policy. The implications of this study is to decide about debt policy that will company use with the factors that influence debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR Vincentsius Alfred Stephen; Nurainun Bangun
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.v5i1.22374

Abstract

The purpose of this study is to empirically prove the effect of audit committees, leverage, and sales growth on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample used in this research is as many as 90 sample data selected by purposive sampling method. The results of this study indicate that all independent variables can simultaneously predict financial distress (ICR)as evidenced by the results of the F test. From the results of the T test, it is clear that audit committee size has no significant positive effect on financial distress, leverage (DAR) has a significant negative effect on financial distress, and sales growth does not have a significant negative effect on financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Vino Lesmana; Nurainun Bangun
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.v5i1.22494

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of goodcorporate governance (audit committee and institutional ownership), firm growth, and capital structure on firm value in manufacturing companies listed on IDX 2017-2019. Samples in this study using secondary data obtained from the site www.idx.co.id by using 35 companies as valid samples that have been selected using purposive sampling method. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 25 and Microsoft Excel 2019. The results of this study inicate that firm growth have no effect on firm value, while audit committee, institutional ownership, and capital structure shows that it has significant effect on firm value. The implication of this study is the need to increase institutional ownership of the company that will increase firm value in the long run
PENGARUH EXECUTIVE COMPENSATION, MANAGERIAL OWNERSHIP DAN PROFITABILITY TERHADAP EARNINGS QUALITY Frisca Angela; Nurainun Bangun
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.v5i2.23496

Abstract

This research aims to see the effect of executive compensation, managerial ownership, and profitability on earnings quality. The profit contained in the financial statements of a company aims to be a benchmark as a performance appraisal by the company as a basis for decision making by the company, so that many companies commit fraud against financial statements. Earnings quality is the answer to determine the accuracy of earnings in the financial statements made by the company. This study uses a population of manufacturing companies listed on the Indonesia Stock Exchange which provides complete data on the variables studied during the 2018-2020 period, and 141 observations were selected from 2018 to 2020. In this study it was found that executive compensation and managerial ownership proved to have no effect on earnings quality. Meanwhile, this study shows that profitability is proven to have an effect on earnings quality.
FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN SEKTOR CONSUMER GOODS DI INDONESIA Michelle Fidelia; Nurainun Bangun
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.v5i2.23633

Abstract

The purpose of this research was to examine the influence of non-debt tax shields, growth, and profitability on debt policy. The population in this research used consumer goods sector companies listed on the Indonesia Stock Exchange during 2018-2020. The design of this research used descriptive study and data retrieval was quantitative. The sampling method used in this research was purposive sampling by determined the criteria. This research used a multiple linear regression and panel data regression with fixed effect model chosen to estimate 34 samples companies. Processing of research data was done using E-Views 12 version software. The results of this research stated that non-debt tax shields and growth have a negative and significant influence on debt policy. Meanwhile, profitability has a positive and insignificant influence on debt policy. This showed that profitability statistically does not affect debt policy in consumer goods sector companies listed on the Indonesia Stock Exchange during 2018-2020.
PENGARUH LIQUIDITY, FOREIGN OWNERSHIP, DAN GOOD CORPORATE GOVERNANCE TERHADAP DIVIDEND POLICY Kevin Hans Setiawan; Nurainun Bangun
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.v5i3.25094

Abstract

The purpose of this study is to determine the effect of liquidity, foreign ownership, and Good Corporate Governance on dividend policy on manufacturing companies that listed on Indonesia Stock Exchange on 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 38 companies. Data processing techniques using multiple regression analysis what helped by Eviews 12 program. The result of this study stated that liquidity had a significant effect on dividend policy. While foreign ownershipand Good Corporate Governance didn’t have significant effect on dividend policy. This study also stated that independent variable liquidity, foreign ownership, and Good Corporate Governance simultaneously have a significant effect on dividend policy. The implication of this study is the need to increase company’s liquidity to increase dividend policy on the company.
PENGARUH SALES GROWTH, OPERATING CAPACITY, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Cindy Kwok; Nurainun Bangun
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.v5i3.25247

Abstract

This study aims to obtain empirical evidence about the effect of sales growth, operating capacity, and leverage on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The sample selection technique used purposive sampling method with the number of samples obtained were 71 companies and 213 data. The data processing technique uses multiple linier regression analysis with the help of the EViews 12 software program. The results of this study indicate that sales growth has no effect on financial distress, operating capacity has a positive and significant effect on financial distress, while leverage has a negative and significant effect on financial distress.
Faktor-Faktor yang Mempengaruhi Intellectual Capital Priscilla Gita; Nurainun Bangun
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.v5i3.25254

Abstract

This study aims to obtain empirical evidence regarding the factors such as profitability, board size, and institutional ownership that affect intellectual capital in manufacturing companies listed on the Indonesia Stock Exchange during 2018 – 2020. This study used a sample of 66 manufacturing companies after going through a selection process using purposive sampling. The data obtained was processed using Eviews 12.0 and Microsoft Excel. The result of this study indicate that profitability has an influence on intellectual capital. Board size have a negative influence on intellectual capital and institutional ownership have no effect of intellectual capital.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Christine Christine Cindy Kwok Feliana Sulijaya Feliana Sulijaya Frisca Angela Jane Christy Lisanto Joceline Sagita Landias Kevin Hans Setiawan Khairina Natsir Kurniati W. Andani Michelle Fidelia Priscilla Gita Priska Dwicahya Safei Sherviyana Sherviyana Tubagus Ismail Tubagus Ismail Vincentsius Alfred Stephen Vino Lesmana Wenny Sugianto