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All Journal Jurnal Ekonomi Journal The Winners Akuntansi Krida Wacana International Business and Accounting Research Journal Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Quantitative Economics and Management Studies Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Abdimas
Linda Santioso
Tarumanagara University
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH LEVERAGE, LIKUIDITAS, FIRM SIZE DAN CAPITAL EXPENDITURE TERHADAP CASH HOLDING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Santioso, Linda; Daryatno, Andreas Bambang
Ultima Management : Jurnal Ilmu Manajemen Vol 15 No 2 (2023): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v15i2.3445

Abstract

Abstract - Cash holding or commonly referred to as cash and cash equivalents owned by the Company which is used to finance operational activities such as purchasing raw materials or merchandise, purchasing capital goods, paying salaries or wages, paying off debt obligations, paying dividends and other transactions required by the company. Cash Holding plays a very important role in determining whether a company is healthy or not, often associated with ownership as the dependent variable. The aim of this research is to obtain empirical evidence regarding the influence of leverage, liquidity, company size and cost of capital on cash flow in real estate and real estate companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. Technical sampling used in this research was a purposive sampling technique. Data processing uses the Eviews 13 program. The research results show that the independent variable Leverage has a negative and significant influence on Cash Holding where hypothesis 2 is not rejected, Liquidity has a positive and significant influence on Cash Holding where hypothesis 2 is not rejected, Firm Size has a positive influence but not significant on Cash Holding where hypothesis 3 is rejected, and Capital Expenditure has a positive and significant influence on Cash Holding where hypothesis is rejected. From the empirical evidence above, the implication obtained in this research is that companies that have high leverage need sufficient reserve funds to avoid financial distress, so that the company's activities can run smoothly. In order to cover short-term financing needs, companies really need good liquidity, meaning there is sufficient reserve funds. The bigger a company, the bigger the transactions will be too. Here it is necessary to have reserve funds to be used to meet financing needs so that the company's operations are not disrupted. Capital expenditures made by a company in making investments should use internal funds so that they do not add additional burden. If capital expenditure uses external financing or debt, it will reduce the Company's liquidity level because it has to pay interest or other expenses. Keywords: Capital Expenditure; Cash Holding; Firm Size; Leverage; Liquidity
THE EFFECT OF FIRM SIZE, LEVERAGE, PROFITABILITY, LIQUIDITY AND DIVIDEND POLICY ON FIRM VALUE ON NON-CYCLICAL CONSUMER SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022 Deliana, Audrey; Santioso, Linda
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.297-307

Abstract

This research was aimed with obtaining empirical evidence regarding the significant influence of the independent variables, namely company size (total assets), Leverage (DER), Profitability (ROE), Liquidity (CR) and Dividend Policy (DPR) and the dependent variable used namely Company Value (PBV). The population used in this research are companies with non-cyclical consumer sectors listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. This research uses quantitative descriptive research methods to test hypotheses. The sample selection technique used in this research was purposive sampling, where the sample obtained was 19 companies. The data used is secondary data processed using the SPSS version 27 program. The results of this research show that Leverage, Profitability, and dividend policy have a significant positive effect on company value, while company size and liquidity have no effect on company value.
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Tambunan, Lydia Septaria; Santioso, Linda
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.v7i1.33025

Abstract

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.
PENGARUH PROFITABILITAS, LIKUIDITAS, OPERATING LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL Carolina, Valentina; Santioso, Linda
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.v7i1.33124

Abstract

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.
KEWAJIBAN PENERAPAN PERPAJAKAN SETELAH BERAKHIRNYA INSENTIF PAJAK (PP NO. 23 TAHUN 2018) Santioso, Linda; Emilie Monique Bonal; Marcello
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 3 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i3.32487

Abstract

The tax incentive period for MSMEs based on PP 28 of 2018 will end in 2024, where MSMEs which have been using special MSME tax rates must change to using general tax rates in accordance with article 17 of the PPh law. MSMEs are required to keep books to calculate the income tax payable arising from income earned as MSME entrepreneurs. MSMEs owned by private individuals have two alternatives for fulfilling tax obligations, namely using bookkeeping or using net income calculation norms (NPPN). MSMEs which are limited liability companies (PT), Commanditaire Vennootschap (CV), Firms, Cooperatives etc. only have one tax obligation to fulfill, namely bookkeeping. The above will certainly increase the costs that must be borne by MSME owners, not only higher tax rates compared to the MSME rates they have been paying so far and administrative costs for recording or bookkeeping. It is ironic, with the increasingly difficult economic situation, the government through the Director General of Taxes requires MSME owners to bear the tax burden through increasing tax rates. The method for implementing PKM activities is offline by providing education and training to Company staff. The results of PKM activities are that entrepreneurs and staff, after understanding tax obligations, can prepare themselves, tidy up administration, make bookkeeping, understand tax regulations and obligations so that business activities can still be maintained well, even though significant changes occur that affect the Company's activities ABSTRAK Masa insentif pajak untuk UMKM berdasarkan PP 28 Tahun 2018 akan berakhir pada tahun 2024, dimana UMKM yang selama ini menggunakan tarif khusus pajak UMKM harus berubah menggunakan tarif pajak umum sesuai pasal 17 undang-undang PPh. UMKM diwajibkan untuk membuat pembukuan dalam menghitung PPh terutang yang timbul dari penghasilan yang didapatkan sebagai pengusaha UMKM. UMKM yang dimiliki oleh orang pribadi memiliki dua alternatif dalam pemenuhan kewajiban perpajakan yaitu menggunakan pembukuan atau dapat menggunakan norma penghitungan penghasilan neto (NPPN). UMKM yang berbadan hukum Perseroan terbatas (PT), Commanditaire Vennootschap (CV), Firma, Koperasi dll hanya memiliki satu pemenuhan kewajiban perpajakan yaitu pembukuan. Hal diatas tentukan akan meningkatkan biaya yang tidak sedikit yang harus ditanggung oleh pemilik UMKM, tidak hanya tarif pajak yang lebih tinggi dibandingkan dengan tarif UMKM yang selama ini mereka bayarkan dan biaya administrasi pencatatan atau pembukuan. Sungguh ironis, dengan semakin sulitnya keadaan ekonomi tetapi pemerintah melalui Dirjen Pajak mengharuskan para pemilik UMKM untuk menanggung beban pajak melalui kenaikan tarif pajak. Metode pelaksanaan kegiatan PKM melalui luring dengan memberikan edukasi dan pelatihan kepada staff Perusahaan. Hasil kegiatan PKM dimana pengusaha dan staff setelah memahami berkaitan kewajiban perpajakan, dapat mempersiapkan diri, merapikan administrasi, membuat pembukuan, memahami peraturan dan kewajiban perpajakan sehingga kegiatan bisnis tetap dapat terjaga dengan baik, meskipun terjadi perubahan yang signifikan yang mempengaruhi aktivitas Perusahaan
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN PROPERTY & REAL ESTATE Prasetya, Billy; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33765

Abstract

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.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN DI BEI Siwalette, Jovanka Evangelia; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33780

Abstract

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.
THE EFFECT OF CREDIT RISK AND BANK-SPECIFIC FACTORS ON FINANCIAL PERFORMANCE OF BANKS LISTED IN INDONESIA STOCK EXCHANGE (IDX) Felle, Aderiana Rosalia; Santioso, Linda
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3392-3403

Abstract

The banking industry plays an essential role in national and global economy. It is caused by the intermediation function attached to bank as financial institution. Banks run the intermediation role by pooling funds from depositors and distribute them through credit loan. As business entity, banks have business goal, to enhance their financial performance. Banks gain most of their revenue from their main activity, delivering loan to the debtors. In order to give credit, banks have to deal with the inevitable risk coming along that the debtors might not be able to restore the fund. This risk is known as credit risk. The good credit risk management doesn’t assure the good financial performance. Banks have to fulfill another specific-factors in order to achieve good financial performance. Those factors are effectivity and efficiency of the day- to- day operation and interest pricing strategy. This research is conducted to discover how Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), Operational Costs on Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) influence the financial performance of Banks Listed in Indonesia Stock Exchange (IDX). The result found that Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) have no effect on Banks Financial Performance, Capital Adequacy Ratio (CAR) and Operational Costs on Operating Income (BOPO) have negative effect on Banks Financial Performance, Net Interest Margin (NIM) has positive effect on Banks Financial Performance. From these findings, it can be concluded that to elevate the profitability, banks have to focus on managing the risk management, efficiency, and pricing decision strategy.
THE EFFECT OF PROFITABILITY, COMPANY SIZE, SALES GROWTH AND LEVERAGE ON FIRM VALUE Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.299-309

Abstract

The purpose of this study is to ascertain how firm value is impacted by factors such as leverage, sales growth, company size, and profitability in infrastructure sector companies that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. Purposive sampling was the method utilized in this study's sample selection process. After processing the data with the eviews 13 program, the study's findings offer empirical support for the following claims: leverage has a significant positive effect firm value; company size has no apparent negative impact on value; sales growth has no apparent negative impact on value; and profitability has a significant negative impact on value. The implication of this research is that the sample taken in 2019-2021 where in 2020-2021 there was an economic crisis impact from the co-19 pandemic, if the profitability obtained by a company is only momentary due to economic instability, it does not necessarily increase the value of the company. Company value will be good or increase if the profitability of a company is obtained continuously. Company size does not necessarily have good value for investors, the larger the size of a company will usually require a lot of funding for company operations which are usually obtained from debt. Debt will cause a burden for the company, meaning that if the debt is not managed properly, then instead of increasing the value for the company, it will even cause a burden or problem for the company. Sales growth is not always a benchmark for investors in making investments. If sales growth is not accompanied by increased profitability, it is very detrimental to the Company, meaning that the Company has exerted all its energy but the results are not optimal. Leverage, which is represented by the debt to equity ratio (DER), a high DER value often assumes that the company is sick. If the company can use debt for operations efficiently, so that the company is growing, it will affect the value of the company, so that investors assume that the company is able to manage debt and does not hesitate to invest.
Analysis of Corporate Tax Turnover Ratio as an Indicator of Taxpayer Compliance Level Putra, Rizki Pratama; Santioso, Linda
Quantitative Economics and Management Studies Vol. 6 No. 3 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4057

Abstract

This research focuses on assessing tax potential from the aspect of calculating tax ratios, namely CTTOR, GPM, and NPM as one of the indicator tools to explore taxpayer potential in mapping the risk of non-compliance. This research method uses a descriptive type of research with a quantitative analysis approach. The research technique in data collection uses secondary data, namely audited financial reports obtained from the IDX. The analysis tool uses CTTOR, GPM, and NPM by comparing the tax ratios set from the Directorate General of Taxes. The sample of this study is 3 corporate taxpayers engaged in the animal feed sub-sector. The results of this research show that the average values of CTTOR, GPM, NPM in 2022 are 0.69%, 12.09%, and 2.81% while the DGT benchmark is 2.42%, 16.89%, and 4.78% with a difference of 1.73%, 4.8% and 1.97%. Then the average values of CTTOR, GPM, and NPM in 2023 are 0.71%, 11.99%, and 2.04% with a difference of 1.71%, 4.9% and 2.7% on the DGT benchmark. So it can be concluded from the aspects of CTTOR, GPM, and NPM that the level of corporate tax compliance in the animal feed sub-sector is still below the standards set by the DGT. A significant difference that shows the potential for taxes that have not been explored optimally.
Co-Authors Agusyah, Abel Abdallah Aldian Salim Alverianti, Adeline Angelia Angelia Aristha, Adya Juni Audrey Felicia Suroso Boenyamin, Angelina William Bonal, Emilie Monique Carolina, Valentina Christine Christine Danikhtiarananda, Bagas Anugrah Daryatno, Andreas Bambang Daryatno, Andreas Bambang Deliana, Audrey Dintia, Cecilia Dra. Nurainun M.M.,Ak Bangun Emilie Monique Bonal F.X. Kurniawan Tjakrawala, F.X. Kurniawan Febrianty, Levina Felle, Aderiana Rosalia Firdaus, Syntia Goewyn, Peggy Gunawan, Aditiya Christianto Gunawan, Nita Patricia Halim, Caroline Maretha Hariyanto, Jessenia Lorreta Henlindra , Catherine Oktovella Kurnia, Fransisca Kurniati W. Andani Lesmana, Daniel Limanjaya, Vinson Liong, Jhun Magdalena, Katherine Marcello Mariaty, Nani Mianti Natalia, Delvina Natasha Caesar Devona Prasetya, Billy Putra, Rizki Pratama Putri Jehova, Aurora Regina, Michelle Safitri, Sarah Salim, Aldian Septiana, Maitri Sutta Siwalette, Jovanka Evangelia Sylvia, Sylvia Tambunan, Lydia Septaria Teresia, Teresia Verin, Verin Yani Joko, Devi YENNY YENNY Yessica, Tiffany Yuniarwati, Yuniarwati Zahirah , Afifah Nabilah