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Journal : Jurnal Paradigma Akuntansi

PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Chinthia Surya Wijaya; Rosmita Rasyid
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.v4i4.21491

Abstract

The purpose of this study is to obtain empirical evidence on the effect of liquidity, profitability, leverage and activity ratios on financial distress in property and real estate companies listed in Indonesia Stock Exhange during 2017-2019. The sample was selected using purposive sampling method with a total sample of 135 companies. This study uses secondary data which was tested using logistic regression analysis and helped by Eviews 11. The results of this study showed that profitability ratio has a negative effect on financial distress while the liquidity ratio, leverage and activity have no effect on financial distress. The implication of this research is the importance of increasing the profitability ratio to provide good signal to investors that the company finances are in a healthy condition.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Morika Wijaya; Rosmita Rasyid
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.v5i1.22490

Abstract

The purpose of this study is to examine factors including profitability, leverage,company size, sales growth and liquidity on company value in manufacturingcompanies listed on the Indonesia Stock Exchange in 2017-2019. This study wasconducted using a purposive sampling method with valid data for 32 samples ofmanufacturing companies listed on the Indonesia Stock Exchange. Data analysis wasperformed using descriptive statistics and regression hypothesis testing using Eviewssoftware version 10. The results of this study indicate that leverage has a positive effect on firm value. Profitability, company size, sales growth, and liquidity have no effect on firm value. The implication of this research is the need for more attention toprofitability, leverage, company size, sales growth and liquidity which are factors thatcan increase firm value
PENGARUH LIQUIDITY, LEVERAGE, TOTAL ASSET TURNOVER, DAN FEMALE DIRECTOR TERHADAP FINANCIAL PERFORMANCE Selsha Gabriella Soeandi; Rosmita Rasyid
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.v5i2.23494

Abstract

This research aims to have an empirical test on the effect of liquidity, leverage, total asset turnover, and female director toward financial performance on manufacturing firm listed consistently on the Indonesia Stock Exchange during the period of 2017-2020. Sample was selected using purposive sampling method. The total number of samples used was 452 samples. The research data was obtained from financial statements and annual reports, which collected in Microsoft Excel 2016. Data processing techniques using multiple regression analysis and processed by Eviews 12. This research revealed that partially liquidity, leverage, and total asset turnover have positive impact on financial performance, while female director has negative impact on financial performance. Meanwhile,simultaneously the four independent variables have an impact on financial performance. The implication of this study is the need to increase the liquidity, leverage, total asset turnover, and decrease the presence of female director to improving the company’s financial performance which will bring a good signal for investors to have an investment activity.
FAKTOR- FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAN CONSUMER GOODS Gabriella Fortunata; Rosmita Rasyid
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.v5i2.23635

Abstract

This research aims at how the effect of liquidity, intellectual capital, company size, company age toward financial performance on consumer goods industry listed on the Indonesia Stock Exchange during 2017-2019. The sample on this research was selected using purposive sampling method and the qualified data was 27 companies. Data processing techniques using multiple regression analysis with helped by E-views program series 12 and Microsoft Excel. The results of this study indicate that liquidity and company age has significant positive effect on financial performance. However intellectual capital has no significant positive effect on financial performance, and company size has no significant negative effect on financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR TAHUN 2017-2020 Kevin Aldri; Rosmita Rasyid
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.v5i3.25096

Abstract

This research aims to obtain empirical evidence on the influence of financial leverage, net working capital, firm size, profitability, growth opportunity, and capital expenditure on corporate cash holding in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. This study used purposive sampling methods in sampling and obtained as many as 58 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. The study used multiple linear regression analysis. This research conducted data processing using Eviews application version 12 and Microsoft Excel 2019. The results of this study showed that financial leverage, net working capital, and capital expenditure negatively affect cash holding, profitability has a positive effect on cash holding, and firm size and growth opportunity have no effect on cash holding.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INDEX LQ45 Stephen Wahyudi Jaya; Rosmita Rasyid
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.v5i3.25263

Abstract

The study was conducted to obtain empirical evidence of the effect of profitability. liquidity. Solvency, firm size. and dividend policy on firm value in companies listed on the LQ45 Index for the 2016 – 2019 period. The research design used is descriptive research using purposive sampling method and obtained 17 companies. This study uses multiple regression analysis which helps with the Eviews 10 application to test the data. The results obtained by the variables of profitability, solvency and firm size are able to have an influence on the firm value variable. This study also did not find a significant effect for liquidity and dividend policy. The implication of this research is the need for the company's attention to produce the ideal ratio, especially for profitability, solvency, and company sizewhich will affect the value of the company and will provide a good signal for investors.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, KINERJA KEUANGAN, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020 Diputra, Catherine Evelyn; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33023

Abstract

This study was conducted with the aim of knowing the effect of firm size, capital structure, financial performance, and audit quality on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2020. A total of 100 sample data from manufacturing companies during the period of 2018-2020 using purposive sampling method have been collected using Microsoft Excel 2013. Furthermore, the data can be processed using EViews 12 software, in order to find out the results of hypothesis testing using multiple linear regression models. The result of the study indicate that firm size has negative effect on firm value, capital structure and financial performance have a positive effect on firm, while audit quality has no positive effect on firm value.
FAKTOR – FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR Manalu, Agatha Avhia Dorothea; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33070

Abstract

This study was used to find out whether there is a significant influence of the independent variables namely Profitability, Financial Leverage, Company Age, Company Size, and Underwriter's Reputation on the dependent variable, namely the level of Underpricing in this study using manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) and also already conducted an IPO in the 2017-2020 period. In this study, a purposive sampling method was used and the research objects used in this study were 35 samples. From this research, the results obtained are that profitability and the underwriter's reputation do not affect the level of underpricing, for financial leverage according to the test results, namely a positive effect on the level of underpricing, while for the age of the company, the size of the company based on the test results is negative on the level of underpricing.
PENGARUH PROFITABILITY, LEVERAGE, GROWTH OPPORTUNITY, NET WORKING CAPITAL TERHADAP CASH HOLDING Rasyid, Rosmita; Devita, Christina
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33101

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, leverage, growth opportunity, and net working capital on cash holding on consumer non cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-202. Sample was selected using purposive sampling method and the valid data was 43 companies. The technique that used in this research was multiple linear regression which is tested using SPSS IBM Statistics software version 29 and Microsoft Excel 2013. The result of this study showed that growth opportunity and net working capital have a significant and positive effect on cash holding, while profitability and leverage have no significant and negative effect on cash holding. The implication of this study is to consider growth opportunity and net working capital for optimazing company’s cash holding level.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI Gunawan, Audrey Adelia; Rasyid, Rosmita
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.v7i3.34299

Abstract

The purpose of this study is to analyze the effect of firm size, leverage, profitability, and liquidity on the firm value. This research was conducted on consumer cyclicals sector companies (non-primary consumers) listed on the Indonesia Stock Exchange from 2018 to 2021, samples were selected using the purposive sampling method based on data that matched the criteria of 54 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for windows released 16. The results of this study show that the size of the company affects the value of the company. Meanwhile, leverage, profitability, and liquidity have no effect on the firm.