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<![CDATA[FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Tambunan, Lydia Septaria]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33025
<![CDATA[This research aims at how the effect of intellectual capital, firm size, liquidity, leverage toward financial performance on manufacturing industry listed on the Indonesia Stock Exchange during 2018-2020. Sample was selected using purposive sampling method and the valid data was 213 data sample. Data processing techniques using multiple regression analysis what helped by Eviews program (Econometric Views) for Windows version 12 and Microsoft Excel 2019. The results of this study indicate that intellectual capital have a positive significant influence on financial performance, firm size and leverage have a negative significant influence on financial performance, and liquidity does not have a significant and negative influence on financial performance. The implication of this study is to be an input for companies in improving financial performance and for investors in seeing whether or not the company's financial performance is good to be funded.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, OPERATING LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Carolina, Valentina]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33124
<![CDATA[This study aims to analyz profitability, liquidity, operating leverage, and growth opportunity to the capital structure on manufacturing companies listed on Indonesia Stock Exchange sector primer consumption and non primer consumption during 2018-2021. The variables studied were ROA as an indicator of profitability, CR as an indicator of liquidity, DOL as in indicator of operating leverage, GO as an indicator of growth opportunity and DER as in indicator of capital structure. Sample was selected using purposive sampling method and the valid data was 49 companies by using Eviews version 10 and Miscrosoft Excel 2016 as the tool to analyz. The results of this study is protitablity, liquidity and operating leverage whereas no significant effect and growth opportunity significant effect on capital structure The implication of this study is need to maximum analyz growth opportunity in companies because ir can have a big impact on the future in company and provide many benefits for internal or oeksternal parties in company.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN PROPERTY & REAL ESTATE ]]>
<![CDATA[Prasetya, Billy]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33765
<![CDATA[The purpose of this study is to analyze the effect of leverage, Profitability, Liquidity, and Capital Expenditure on cash holding in the property and real estate industry listed on the Indonesia Stock Exchange during 2019-2021. The sampling method used in this research was the purposive sampling method with a total of 36. Data processing techniques using multiple regression analysis helped by E-views 12 and Microsoft Excel 2019. The results of this study indicate that leverage, profitability, and Capital Expenditure have no effect on cash holding, and liquidity has a positive effect on cash holding. The implication of this study is to show that a significant work for a company, is to be fully aware of the amount of cash holding in order to avoid bankruptcy.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN DI BEI ]]>
<![CDATA[Siwalette, Jovanka Evangelia]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33780
<![CDATA[Thisiresearchiaims to to find affect of profitability, liquidity, capital structure and investmet decision affect firm ivalue, in ithe property & real iestate sector listed on the iIndonesia StockiExchange 2019-2021 period. The sample selection method used in this study was purposive sampling with 43 companies used as samples from 2019-2021. The data processed in this study used Microsoft Excel 365 and Eviews 12 and was processed using a multiple linear regression model. Theiresults of this study indicatei that profitability amd capital structure has no significant effect on firm value while liquidity and investment decision have a positive and significant effect on firm value. The iimplication iof thisiresearch isi theineed to improvei the ioperational management iof icompanies iby using internal funds and encouraging the role of managers wisely in making investment decisions that can increasei the ivalue of ithe company iwhich iwill provideia good signal foriinvestors.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR ]]>
<![CDATA[Safitri, Sarah]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34292
<![CDATA[The research was conducted to empirically prove the effect of leverage (DER), institutional ownership (IO), profitability (ROA), and company size (SIZE) on firm value (PBV) in infrastructure sector companies listed on the Indonesia Stock Exchange. In the research to obtain a valid sample of 90 data from 38 companies after outliers were carried out using the purposive sampling method. This study tested the hypothesis using multiple linear regression methods and data were processed using SPSS version 16. The results of this study stated that leverage and firm size did not have a significant effect on firm value. Institutional ownership has a significant negative effect on firm value. Profitability has a significant influence and has a positive direction on firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING SEBAGAI VARIABEL DEPENDEN PADA SEKTOR PERINDUSTRIAN ]]>
<![CDATA[Henlindra , Catherine Oktovella]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34404
<![CDATA[The main objective of this study is to analyze the effect of leverage, firm size, net working capital, and growth opportunity on cash holding in industrial sector companies listed on the Indonesia Stock Exchange in 2019–2021. This study uses a purposive sampling technique with the number of companies obtained as many as 38 companies that are included in the purposive sampling criteria. The data used are secondary data from the company's annual report obtained through the Indonesia Stock Exchange website and the company's official website. Data processing uses the E-Views 12 application program with a quantitative method. The results of this study indicate that the independent variables leverage, firm size, & growth opportunity have no effect on the dependent variable cash holding, and net working capital has a positive effect on cash holding.]]>
<![CDATA[Pengaruh Cash Position, Leverage, dan Firm Growth Terhadap Kebijakan Dividen ]]>
<![CDATA[Teresia, Teresia]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34407
<![CDATA[This study aims to find out the role of cash position, leverage, and firm growth on dividend policy in listed consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021. Purposive sampling was used to select the sample, and valid data came from 23 different companies. Multiple regression analysis is used in the data processing technique, which is aided by the SPSS (Statistical Product and Service Solution) program V26.0 and Microsoft Excel 365 The results of this study indicate that cash position has a positive and significant effect on dividend policy, while leverage and firm growth have no effect on dividend policy. The implication of this research is comprehending the importance of cash position, leverage, and firm growth in dividend policy to give investors confidence to invest their funds or invest.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Goewyn, Peggy]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26494
<![CDATA[The purpose of this study is to determine the effect of liquidity, leverage, firm size, and institutional ownership on firm performance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sampling technique used in this research is purposive sampling method for a total of 72 companies. Data processing in this study was carried out using SPSS program version 25. This study used multiple linear regression analysis. The result of this study shows that liquidity has a negative but insignificant influence on firm performance, leverage has a negative and significant influence on firm performance, firm size has a positive and significant influence on firm performance, and institutional ownership has a positive but insignificant influence on firm performance.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Angelia, Angelia]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26640
<![CDATA[This study aims to determine whether there is an impact return on assets, debt to equity ratio, total assets turnover, exchange rate on stock return. This study uses population of manufacturing companies listed on the IDX in 2017-2019 period and uses purposive sampling in sample seletion, then processed with the SPSS (Statistical Package for the Social Sciences) versi 25.0 for windows. The selected samples are 175 data samples and 70 companies. The results show that return on assets have a positive and significant effect on stock return. Debt to equity ratio and total assets turnover also has a positive effect, but no significantly on stock return, meanwhile, exchange rate have a negative, but significantly on stock return.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Mariaty, Nani]]>;
<![CDATA[Santioso, Linda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i1.28725
<![CDATA[The purpose of this study was to determine the effect of profitability, firm size, liquidity, and sales growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this study was selected using purposive sampling and collected 61 companies. Based on this research, Profitability, Firm Size, and Sales Growth have a positive and significant impact on the capital structure. And while liquidity has a negative and significant effect on capital structure.]]>
