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Merry Susanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Praktik Income Smoothing Giovanni Regina Gondokusumo; Merry Susanti
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.876

Abstract

This research aims to explain the effect of board independence, profitability, leverage, firm size and managerial ownership on income smoothing of manufacturing companies listed in Indonesia Stock Exchange over the period of 2017-2020. This research used 42 companies as its samples that were selected by purposive sampling techniques with 168 data in total for four years and were analyzed using logistic regression through EViews 10 as the medium for the data processing. The data which were used in this research are secondary data obtained from the financial statements. Sample companies in this research were classified using Eckel Index into smoothed companies and non-smoothed companies. The results conclude that profitability and managerial ownership have negative impacts on the practice of income smoothing. On the other hand, board independence, leverage and firm size have no impacts on the practice of income smoothing.
DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
Pengaruh Roa, Der, Size, Dan Eps Terhadap Harga Saham Perusahaan Manufaktur Mark Gerald Muhonis, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.658 KB) | DOI: 10.24912/jpa.v3i2.11720

Abstract

Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta
Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI Shierra Hendro Jaya, Merry Susanti
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.705 KB) | DOI: 10.24912/jpa.v1i4.5682

Abstract

The purpose of this research was to obtain empirical evidence whether or not variables of profitability, firm size, liquidity, leverage, and board of independent commissioners have significant impacts on the firm value. Population of this research is manufacturing companies, which listed in BEI at period 2015-2017, as many as 59 companies (117 sampels) using the purposive sampling method. This research was conducted by means of multiple regression linear analysis with the help of a computer programme of SPSS version 20.0. The result of this research conducted partially from 2015 to 2017 is that profitabilitiy, size and board of independent commissioners proved to have a positive effect on firm value but liquidity and leverage have no significant effect on firm value
Analisis Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Goods Di Indonesia Kessya Claudia, Merry Susanti
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.644 KB) | DOI: 10.24912/jpa.v4i1.17566

Abstract

The objective of this research was to obtain empirical evidence about the effect of leverage, net working capital, profitability, firm size and board size on cash holding. The subject of this research was consumer goods companies listed in the Indonesia Stock Exchange (IDX) for the period of 2017-2019 with a sample of 31 consumer goods companies. The sample selection technique used was purposive sampling. Data were analyzed using Eviews 10 software. The result of this research showed that net working capital had negative impact toward cash holding, while leverage, profitability, firm size and board size had no impact to cash holding. The implication of this research is that companies and investors need to observe to the company's net working capital because it will affect the company's cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN MANUFAKTUR PERIODE 2015-2017 Talia, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.065 KB) | DOI: 10.24912/jpa.v2i2.7628

Abstract

The purpose of this research is to know the effect of firm size, capital structure, liquidity, sales growth, and inflation on firm performance on manufacturing company listed in BEI from 2015-2017. This research used 135 observations that were selected using purposive sampling methodin three years. This research uses SPSS software version 21 to analyse the hypothesis. The result for this research showed that there is a positive and significant effect of firm size, liquidity, and sales growth on firm performance, however there is no significant effect of capital structure and inflation on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Jonathan Suhanto, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.525 KB) | DOI: 10.24912/jpa.v2i1.7152

Abstract

The purpose of this research is to obtain empirical evidence about the effect of audit committee, financial leverage, operating leverage, company efficiency, and firm size on the profitability of manufacturing industries listed on the Indonesia Stock Exchange in the period 2015-2017. This study used63 samples companies that have been selected through a purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements. The research data was processed using Eviews 10. The results of the research showthat operating leverage and firm size has an effect on profitability, while auditcommittee, financial leverage, and company efficiency have no effect on profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR INDONESIA Michelle Gautami Japar, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.133 KB) | DOI: 10.24912/jpa.v2i2.7668

Abstract

The purpose of this study is to determinethe factors affecting the capital structure of  the  company  manufacturing  listed  in  IDX  for  the  period  2016-2018them  are  asset structure, profitability, liquidity, company size, growth, and sales growth, with a total of 100 samples. This study uses secondary data which tested using Eviews 10. The results of this study showed that asset structure, profitability, liquidity, growth, and sales growth have no effect on capital structure, while company size has effect on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Gionia, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.561 KB) | DOI: 10.24912/jpa.v2i3.9528

Abstract

The purpose of this study was to examine the effect of firm size, net working capital, cash flow, cash conversion cycle, leverage and growth opportunities on cash holding. The population of this study are all manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016-2018. The data used in this study is collected through purposive sampling technique where 76 companies met the criteria in this study and were analyze using Eviews 10 with fixed effect model to test the hypothesis. The research shows that net working capital and leverage have a positive effect on cash holding. Cash conversion cycle and growth opportunities have a negative effect on cash holding. Finally, firm size and cash flow do not have effect on cash holding.
Co-Authors Andersson, Morris Andika, Chuandry Anggela, Anggela Ardana, I Cenik Ariel, Clayden Bestyvina Kartika Budiman, Patricia Angelina Chandra, Ellysya Chandra, Karen Cindy H. , Nastasya Cokki Cynthia, Hanna Dania Darwis, Andrea Stephanie Davita, Caroline Dessya Christilla Dessyla, Erica Dewi Fortuna Effendi, Leo Adhar ELIZABETH SUGIARTO DERMAWAN Elizabeth Sugiarto Dermawan Elyn Mareni Febianto, Christian Flolinda, Karin Geraldine , Marcia Giovanni Regina Gondokusumo Gracia Jesslyn Hadryan, Matthew Hartono, Mikhael Jireh I Cenik Ardana Imanuel, Demetrio Isabella, Ruth Istikomah, Endang Jason Christopher Joson, Monica Kelvin Kelvin Kho, Angelina Richie Kurniawan, Rhenaldi Natanael Kusumajaya, Clarissa Eunike Lauren, Valencia Liana Susanto Listiani, Reva Mardiani Gunawan Marlan, Salva Sefika Moh. Bukhori Monica Joson Monica Joson Monica Joson Natalia Natalia Nina Saputri Nurul Elenawati Rombe, Eunike Immaculata Safira, Intan Sandra Olivia Sihombing, Anita Indah Sari Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi SOFIA PRIMA DEWI Sri Rezeki Subianto, Gladys Evelyn Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati SUFIYATI SUFIYATI Sufiyati Sufiyati Sufiyati, Sufiyati Tampubolon, David Junior Tania, Christina Vania, Vica Verawati , Verawati Veren, Veren Vinna Marcella Wahyuningsih, Julian Widi Dewi Ruspitasari Yohanes Adi Wijaya