Article Per Year (5 Year)
p-Index From 2021 - 2026
5.955
P-Index
This Author published in this journals
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

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 2   3   4   5   6 
FACTORS AFFECTING AUDIT FEES IN FINANCIAL SECTOR COMPANIES IN INDONESIA STOCK EXCHANGE Septiana, Maitri Sutta; Santioso, Linda
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.v1i4.1901-1911

Abstract

The purpose of this study is to collect data from empirical studies on the relationship between audit fees and firm size, profitability firm risk, and status of audit firm. 43 companies in the financial sector that have been listed on the Indonesia Stock Exchange for three years, from 2018 to 2020, represent the research sample. Secondary data was used in this study. Panel data regression was chosen as the data analysis model in this study, and EViews 12 SV was used to process the data. The findings of this study indicated that a company's size had a positive effect on audit fees. According to the study's findings, audit fees are not significantly affected by profitability, firm risk, or the status of the audit firm.
THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY Regina, Michelle; Santioso, Linda
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.v1i4.1912-1922

Abstract

The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the EViews 9.0 program. The result of this study indicate that audit fee has a significant negative effect on audit quality while audit tenure has no significant value on audit quality and firm size has a significant positive effect on audit quality.
VARIABLES THAT INFLUENCE TAX AVOIDANCE OF FINANCIAL SECTOR COMPANIES LISTED ON THE IDX Verin, Verin; Santioso, Linda
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2959-2969

Abstract

Tax revenue has increased every year, so the government must encourage tax compliance activities so that community welfare and development can be realized. The government must ensure that there are no tax avoidance practices carried out by taxpayers given the application of the self-assessment collection system in Indonesia. This study aims to determine how executive character, executive compensation, institutional ownership, independent commissioners, and accounting conservatism have an impact on the tax avoidance of financial sector companies listed on IDX. The technique that was used in this research is purpose sampling with the results of about 25 financial sector companies listed on the IDX. In this research, multiple linear regression analysis testing was carried out using the SPSS IBM Statistics program. The results obtained from this study confirm that executive character has a significant and positive influence on tax avoidance, on the other hand, executive compensation, institutional ownership, independent commissioners, and accounting conservatism do not have a significant effect on tax avoidance. According to this study, companies should show more attractive environmental performance to attract investors.
THE EFFECT OF PROFITABILITY, ASSET GROWTH AND OPERATING LEVERAGE ON CAPITAL STRUCTURE WITH COMPANY SIZE AS A MODERATING VARIABLE Santioso, Linda; Daryatno, Andreas Bambang
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.2979-2996

Abstract

Capital structure plays an important role in maintaining the survival of the Company. The better the capital structure owned by the Company, the better the Company will be in financing the Company's operations, even more able to survive in the event of an economic shock. The purpose of this research is to obtain empirical evidence of the effect of Profitability, Asset Growth, and Operating Leverage on Capital Structure with Company Size as a moderating variable. This study uses purposive sampling as its sampling technique and uses primary consumer sector companies as research samples. The data used in this study comes from the Financial Statements of companies listed on the Indonesia Stock Exchange. Data processing in this study used the Smart PLS program. The results showed that the independent variables of Profitability, Asset Growth, Operating Leverage had no significant positive effect on the Company's Capital Structure. But when the profitability variable is moderated by company size, it produces a significant influence on the capital structure, while for the Asset Growth variable moderated by company size, although it has increased, it still does not significantly affect the Company's Capital Structure. From the result above, it can be concluded that the use of profitability is the key of all independent variables in influencing the capital structure. Companies that use internal funds will be better at financing the Company's operations, increasing assets, assessing the size of the company, namely utilizing the Company's retained earnings to increase the growth and survival of the Company.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Goewyn, Peggy; Santioso, Linda
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.v5i4.26494

Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR Angelia, Angelia; Santioso, Linda
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.v5i4.26640

Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Mariaty, Nani; Santioso, Linda
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.v6i1.28725

Abstract

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.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Natalia, Delvina; Santioso, Linda
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.v6i2.29603

Abstract

This study was conducted to find out what factors can increase company value in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The sample selection through purposive sampling technique and valid data as many as 73 companies. The method used in processing the data is multiple linear regression analysis which is accommodated by the Eviews (Econometric Views) Student Version Lite for Windows and Mac released 12 and Microsoft Excel 2010. The results of this study indicate that risk management and profitability have a significant influence on the value of company. The implication of this research is the need to increase the disclosure of risk management information and increase the company's profitability so that it can increase the value of the company, as well as provide a positive signal for investors.
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2018-2020 Christine, Christine; Santioso, Linda
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.v6i2.29617

Abstract

In this research, aims to determine the effect of the leverage, liquidity, profitability and also dividend policy on firm value of manufacturing companies during 2018-2020. For the sample used was purposive sampling method and amounted data valid were in 33 companies, those are listed on the Indonesia Stock Exchanged (IDX). The data processing technique uses applications program by the E-views 12. The final research of this study indicate that liquidity and dividend policy does not have effect of firm value, but its different with leverage and profitability have a significant and positive effect on firm value. This information will be useful for company, researcher, and investors who is choosing investments to pay more attention to the factors that affect the firm value’s in the long terms nor short terms.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2018-2020 Limanjaya, Vinson; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31247

Abstract

The purpose of this research is to find out empirically the effect of profitability, liquidity, capital structure, firm size, and dividend policy on firm value. The population used in this study are manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. The sample selection method used is purposive sampling. The companies used as research objects are 42 companies out of a total of 168 companies listed on IDX. Data processing techniques using multiple regression analysis what helped by Eviews 12 Program for Windows and Microsoft Excel 2019. The results obtained from this study are that profitability has a positive and significant effect on firm value, liquidity and firm size have positive and insignificant effect on firm value, capital structure has a negative and significant effect on firm value and dividend policy has a negative and insignificant effect on firm value. The implication of this study is to increase the role of management to create good decision that will increase the firm value.
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