Claim Missing Document
Check
Articles

PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2020-2022 Anggela, Nicole; 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.v7i3.34326

Abstract

This study examines the effect of liquidity, solvency and profitability on share prices of energy sector companies on the Indonesia Stock Exchange for the period 2020–2022. In this study, liquidity is measured using the Quick Ratio (QR), solvency is measured using the Debt to Assets Ratio (DAR), and profitability is measured using the Profitability Ratio return on assets (ROA). Purposive sampling is a technique used for sample preparation. There are 35 energy-related businesses listed on the IDX for the 2020–2022 period and meet the criteria. The analytical method used is multiple linear regression analysis. The tool used to process the data collected is IBM SPSS Statistics 25. The results of the study show that there is a simultaneous effect of liquidity ratios (QR), solvency (DAR), and profitability (ROA) on stock prices in energy sector companies listed on the IDX for the period 2020-2022. Meanwhile, partially it shows that liquidity (QR) and profitability (ROA) have a positive and significant effect on stock prices in energy sector companies listed on the IDX for the 2020-2022 period, while partially there is no solvency effect on stock prices in energy sector companies that listed on the IDX for the 2020-2022 period.
FAKTOR – FAKTOR YANG MEMPENGARUHI STOCK MARKET RETURN Shine, Angel Elaine; 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.v7i3.34389

Abstract

This study aims to examine the effect of exchange rates, trading volume activity and COVID-19 on stock market returns in publicly listed companies engaged in the consumer non-cyclicals and listed on the Indonesia Stock Exchange (IDX) in 2020-2021. This study used a purposive sampling method and company data that matched the criteria were found 61 companies. Data processing uses the Microsoft Excel 2021 and SPSS Statics programs. From this study it can be concluded that exchange rate activity, trading volume activity and COVID-19 using daily positive cases have an effect on stock market returns.
Efektivitas Sistem Pengendalian Manajemen Atas Pendapatan Terhadap Tingkat Laba Pada PT.XYZ Karaniya , Karaniya; 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.v7i3.34435

Abstract

This research was conducted at PT. XYZ which is a construction equipment supplier company, with the aim of knowing the management control system for income that is applied to PT. XYZ and how it affects the company's profit and how the level of effectiveness of the management control system. The type of research used is descriptive research with data collection methods through interviews with managers from PT.XYZ. Methods of data processing using qualitative analysis methods. The results of this study indicate that the control system at PT. XYZ is still ineffective due to management neglect and employee failure in carrying out orders from managers and the system that has been made is not fully implemented with discipline by PT. XYZ employees.
ANALYSIS OF FACTORS AFFECTING UNDERPRICING IN COMPANIES CONDUCTING INITIAL PUBLIC OFFERINGS Sunarko, Calista Sanko; Rasyid, Rosmita
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.162-176

Abstract

The aim of this study was to collect empirical evidence on the effects of return on assets, financial leverage, earnings per share, offering percentage, and company age toward underpricing on Companies listed Initial Public Offering (IPO) on the Indonesian Stock Exchange (IDX) for the period 2017-2020. The total number of samples used was 17 samples, selected by sampling method. purposeful sample. The data processing techniques used multiple regression analysis and were processed by SPSS 25. The outcomes of this study show that return on assets has a significant positive impact on underpricing, while offering percentage has a significant negative impact on underpricing. Other variables (financial leverage, earnings per share, and age of the company) had no impact on underpricing.
THE INFLUENCE OF INFLATION, CRUDE OIL PRICES, AND THE RAMADAN EFFECT ON STOCK RETURN Supardi, Eviana Marvina; Rasyid, Rosmita
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.317-326

Abstract

This study aims to examine the effect of Inflation, Crude Oil Prices, and Ramadan Effect on Stock Return of manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX) during 2020. In this study, the sample selection technique used was purposive sampling with some predetermined criteria. This study shows that the independent variables in the form of Inflation and Crude Oil Prices have no effect on Stock Return. The other independent variable, Ramadan Effect shows a positive effect on Stock Return.
LIQUIDITY RISK, INCOME DIVERSIFICATION, AND BANK FINANCIAL PERFORMANCE Rasyid, Rosmita; Bangun, Nurainun
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2660-2669

Abstract

Banking industry must have healthy financial performance in order to function properly as an intermediary organization between those who have capital and those who need it. Intense competition between banks, the emergence of the covid-19 pandemic and declining bank profits have forced banks to be more careful in managing risks and diversifying their income. This study aims to see the effect of liquidity risk and income diversification on banking financial performance. The research data comes from 36 listed companies on the Indonesian Stock Exchange (IDX) or with 108 observations of banking companies for the period 2019 - 2021. The dependent variable of this study is financial performance proxied by ROA (Return-on-Assets). Liquidity risk and income diversification are dependent variables. LDR (Loan-to-Deposit Ratio) is used to measure liquidity risk. Three ratios namely NII (Non- Interest-Income/Gross-Revenue-ratio), NII1 (Fee & Commission-Income/Revenue-ratio) and NIITA (Non-Interest-Income/Total-Assets-ratio) are used to measured income diversification. This study uses multiple regression analysis of panel data. The results of the study show that liquidity risk has a positive effect on bank financial performance. NII1 (Fee & Commission-Income/Revenue-ratio) has significant positive results on financial performance while the NII (Non-Interest-Income/Gross-Revenue-ratio) and NIITA (Non-Interest-Income/Total-Assets-ratio) do not have effect on financial performance of the bank.
ANALISIS FAKTOR PENENTU PERFORMA PERUSAHAAN MANUFAKTUR YANG TERCATAT BEI TAHUN 2017-2020 Sabdaputra, Ray; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26417

Abstract

The purpose of this research is to obtain empirical evidence on the influence of leverage, asset structure, liquidity, company size, non-debt tax shields, and managerial ownership of the performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. Sampling in this study used purposive sampling methods and obtained 48 samples of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The study used the Eviews 12 and Microsoft Excel 2016 software programs to manage data. The results of this study showed that leverage and asset structure had a negative influence on the company's performance, liquidity and non-debt tax shields had no negative influence on the company's performance while the size of the company and managerial ownership did not have a positive influence on the company's performance. The implication of this research is the need to reduce the use of debt to minimize the interest expense of the debt which will increase the company's profit so as to improve the company's performance which will provide good information for investors.
PENGARUH PROFITABILITY, GROWTH OPPORTUNITY, DIVIDEND POLICY DAN FIRM SIZE TERHADAP CAPITAL STRUCTURE Simamora, Deviana; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26663

Abstract

This study aims to analyze the effect of profitability, growth opportunity, dividend policy, and firm size. The subjects in this study are manufacturing companies that have been listed on the IDX in 2017-2019 with the criteria of not having a loss, presenting financial statements in rupiah, and distributing dividends every year. Purposive sampling technique used in selecting research subjects as many as 37 companies. Data collection is based on time series data and cross section data. Time series data is taken based on the order of time while the cross section is taken based on company data in one period. Data analysis was performed with multiple regression analysis then the effect and relationship were analyzed by F test and t test. The results showed that the variable growth opportunity and dividend policy have no effect on capital structure. While the profitability variable has a negative effect on the capital structure and firm size variable has positve effect on capital structure. The implication of this research is company managers need to pay attention to and increase profits and company size in carrying out their performance so that the company is increasingly in demand by investors.
ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS Fauzan, Ahmad Fikri Taftazani; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28534

Abstract

The purpose of this study was to analyze the effect of independent variables of capital structure, liquidity, institutional ownership, and growth on profitability. The sample in this study was selected using purposive sampling method so that as many as 69 companies from 150 manufacturing companies listed on the IDX were used as research objects. This study uses secondary data which is processed using panel data regression analysis and application Eviews version 12. Based on the analysis, it is found that capital structure, liquidity, institutional ownership, and growth simultaneously have a significant effect on profitability. The results of this study indicate that growth have a positive and significant effect on profitability, and capital structure, liquidity, and institutional ownership has a negative and significant effect profitability. The implication in this research is the need for careful investors to read more in the financial statements related to company liquidity and the need for a good composition of institutional ownership in a company.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INDEX LQ45 Jaya, Stephen Wahyudi; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29694

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 size which will affect the value of the company and will provide a good signal for investors.