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PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN REAL ESTATE Somally, Monica Chen; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34995

Abstract

This research aims to analyze the effect of liquidity, leverage, and profitability, as well as firm size on the possibility of financial distress with the Altman approach in property and real estate companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected using purposive sampling method. The valid data amounted to 24 companies. Multiple regression analysis was used as the data processing technique assisted through EViews version 12 and Microsoft Excel 2016 programs. The results showed that leverage has a positive effect on financial distress and profitability has a negative effect on financial distress. The implication of this research is that companies should pay attention to financial performance such as the amount of debt to the profits generated so that companies can realize early the possibility of financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSUMEN PRIMER Marvinico Lauren; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36111

Abstract

This research aims to obtain the results of the effect of leverage, sales growth, liquidity, and firm size on the financial performance of Consumer Non-Cyclicals Sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The method used in this research in sampling was purposive sampling. and obtained as many as 42 samples of companies. This research performs data processing using Eviews version 12 and WPS Office. The results of this research showed that leverage has a negative effect on financial performance, sales growth and firm size have a positive effect on financial performance, and liquidity has no effect on financial performance. The implication of this research is that a company's financial performance can be influenced by many factors, therefore companies need maximum consideration if they want to improve their financial performance.
PENGARUH LEVERAGE, PROFITABILITAS, SALES GROWTH, DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS Jennifer Patricia; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36126

Abstract

This research aims to find empirical evidence related to the effect of Leverage, Profitability, Sales Growth, Firm Size on a company's financial distress. The population is the basic materials companies listed on the Indonesian Stock Exchange from 2019-2021. The method used is purposive sampling, a sample of 23 companies was obtained . The data analysis used in this research is Multiple Linear Regression Analysis. The analysis program used is Eviews 12. The results show that profitability has a negative effect on financial distress, and firm size has a positive effect on financial distress. While leverage and sales growth have no effect on financial distress. The implication of this research is that companies need to improve efficiency so that there is an increase in profits so as to prevent financial distress.
FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI Audrey Adelia Gunawan; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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

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.
PENGARUH PROFITABILITAS, RASIO NILAI PASAR DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM Ferdie Hansel Budianto; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/w8qh7z76

Abstract

This study's goal is to examine the impact of profitability, market value ratio, and firm size on stock prices ininfrastructure companies listed on the Indonesia Stock Exchange (IDX). The population for this study is from the period 2019 – 2021 using 186 data which consists of 62 infrastructure companies. Multiple linear regression analysis was employed in this study's data analysis to evaluate the hypothesis, and the research's data processing tools included SPSS Version 25 and Microsoft Excel 2013. The results of this study indicate that profitability has a significant and positive effect on stock prices. While the market value ratio does not have a significant and positive effect on stock prices. And firm size has a significant and positive effect on stock prices.
FAKTOR YANG MEMPENGARUHI CSRD PADA PERUSAHAAN CONSUMER NON-CYCLICAL PERIODE 2019-2021 Felix Colim; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/7gf16g70

Abstract

This research was made with the aim of studying and obtaining empirical evidence regarding the iinfluence, profitability, liquidity, firm size, and solvency on the value of CSRD of non-cyclical consumer companies listed on the IDX for the 2019-2021 periods. The study used secondary data obtained at www.idx.co.id, samples that match the criteria were taken from as many as 30 companies. This research used a purposive sampling method. The techniques that were used for data analysis were descriptive statistics and the method for testing the hypothesis was the regression method which was processed by Eviews12. CSRD uses the GRI-4 standard. This study reveals that profitability, firm size, and solvency have significant effects on the value of CSRD while the current ratio has no significant effects on the value of CSRD. The implications of this study are to pay attention to profitability, firm size, and solvency to improve the value of CSRD.