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Faktor Yang Memengaruhi Struktur Modal Perusahaan Barang Konsumsi Tahun 2017-2019 Nelson Kristianto, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.542 KB) | DOI: 10.24912/jpa.v3i4.15249

Abstract

This study was designed to examine the effect of profitability, liquidity, tangibility, non-debt tax shield, growth, firm size and firm age on the capital structure of consumer goods companies in 2017-2019. This study used a purposive sampling method which resulted in a sample of 36 consumer goods companies listed in the Indonesia Stock Exchange in 2017-2019 with a total of 108 data for 3 years. This study used secondary data in the form of corporate financial reports which can be downloaded through the website www.idx.co.id and the official websites of the related companies. The data processing technique is performed using panel data regression assisted by the E-views 10 software application. The results showed that profitability and liquidity had a negative effect on capital structure, while firm size had a positive effect on capital structure. Tangibility, non-debt tax shield, growth and company age had no effect on capital structure. The implication of this research is that investors and managers need to pay attention to the company's profitability, liquidity and firm size because it can affect the condition of the capital structure in the company.
Faktor yang mempengaruhi kinerja perusahaan manufaktur yang terdaftar di bei Marissa Karen, Merry Susanti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.506 KB) | DOI: 10.24912/jpa.v1i2.4671

Abstract

The purpose of this research is to obtain empirical evidence about the effect of capital structure, firm size, board size, current ratio and total asset turnover on firm performance of the manufacture companies listed in Indonesia Stock Exchange in the period of 2015-2017. This research used 48 manufacture companies that were selected using purposive sampling method of total 144 data in three years. The data used in this research are secondary data in the form of financial statements. The results of this research showed that firm size (SIZE), current ratio (CR) and total asset turnover (TATO) have a positive effect on firm performance (ROE). In contrast, capital structure (DER) and board size do not have an effect on firm performance of manufacture companies.
Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Sektor Perusahaan Non-Keuangan Yulia Kumoro, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.067 KB) | DOI: 10.24912/jpa.v3i4.14956

Abstract

The purpose of this study was to find out the effect of Dividend Payout Ratio (DPR), Current Ratio (CR), Return on Assets (ROA), Firm Size, Debt to Equity Ratio (DER), and Firm Growth on firm value of non-financial companies listed in Indonesia Stock Exchange period 2017-2019. The sampling method that used was purposive sampling with total sample were 85 data. Data processed by E-views 11. The result showed that debt to equity ratio had positive effect on firm value, while the other which is dividend payout ratio, current ratio, return on assets, firm size, and firm growth did not had effect on firm value. The implication of this study was the management team of the company needs to pay more attention to debt to equity ratio because this affect the firm value and investors found it attractive.
PENGARUH CORPORATE GOVERNANCE, KEBIJAKAN DIVIDEN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Putri Natalee, 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 (134.225 KB) | DOI: 10.24912/jpa.v2i3.9525

Abstract

The purpose of this research is to determine whether corporate governance, dividend policy, capital strcture, and profitability affect the firm value. There are 136 non-financial firms which were used as samples in this research and obtained by purposive sampling technique. The data was processed by EViews9. The results from the t test show that capital structure has positive and significant effect towards firm value. Nevertheless, corporate governance, dividend policy and profitability do not affect firm value.
Analisis Faktor Yang Dapat Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Di BEI Angela Octavia, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.005 KB) | DOI: 10.24912/jpa.v3i3.14901

Abstract

The purpose of this study is to empirically examine the effect of market to book ratio, net working capital, financial leverage, profitability, capital expenditure, and size towards cash holding on manufacturing companies listed in Indonesia Stock Exchange from period 2016 – 2018. This study used 70 data from manufacturing companies that have been selected using purposive sampling method with total 210 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (E-Views) version 10 software to process the data. The result of research shows that profitability has a positive significant effect, and net working capital, capital expenditure, and size has a negative significant effect towards cash holding, while market to book ratio and financial leverage have no effect towards cash holding.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN PERIODE 2015-2017 Marcelina Rosario, 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 (157.808 KB) | DOI: 10.24912/jpa.v2i1.7169

Abstract

This research aims to obtain empirical evidence about the effect of audit committee, board size, independent commissioner, firm size, institutional ownership, andintellectual capital on firm performance. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2015-2017. This research is conducted with a sample of 64 manufacturing companies out of 140 manufacturing companies as the population. The data in this research is processed by Eviews version 10.0. The results of this research show that audit committee and intellectual capital has positive effect on firm performance, while board size, independent commissioner, firm size andinstitutional ownership has no effect on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON KEUANGAN Tita, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.712 KB) | DOI: 10.24912/jpa.v2i4.9320

Abstract

The purpose of this study was to examine the effect of profitability, liquidity, market to book value, debt to equity ratio, firm size, collateralizable asset, and operating cash flow on dividend policy of non financial company that listed in Indonesia Stock Exchange for the period 2016-2018. This research used 125 of non financial company that was selected using purposive sampling method. This research used secondary data take from www.idx.co.id website and processed by Eviews 10. The results of this study indicate that profitability have negative and significant influence effect on dividend policy. Debt to equity ratio and collateralizable asset have positive and significant effect on dividend policy, while liquidity, market to book value, firm size, and operating cash flow have no significant effect on dividend policy.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Livia Lawrence Setiawan, Merry Susanti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.5013

Abstract

Every company has the same main goal, is to increase the firm value. Therefore, companies must pay attention to any factors that can affect the firm value. This purpose of this research is to analyze and prove the effect of profitability, leverage, company’s growth, company size, and audit committee on firm value. This research used 67 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2017 as samples and processed using Eviews version 9.0 software. This sampling technique used a purposive sampling method with predetermined criteria. The data analysis method used in this reasearch is multiple linear regression analysis. The results obtained in this research are profitability, leverage, and firm size have a positive effect on firm value, company growth has a negative effect on firm value, and the audit committee has no significant effect on firm value.
Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Pertumbuhan Aktiva, Ukuran Perusahaan Terhadap Struktur Modal Henry Pratama, 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 | DOI: 10.24912/jpa.v1i4.5685

Abstract

The purpose of this study is examine the effect of profitability, liquidity, assets structure, assets growth, and firm size on capital structure of manufacture companies listed on Indonesia Stock Exchange for the period 2015-2017. Sample was selected using purposive sampling method amounted to 53 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 22 and Microsoft Excel 2016. There sul tof this study shows that partially profitability, liquidity have significant effect on capital structure, while assets structure, assets growth, and firm size and tangible have no significant effect on capital structure. However this study shows that simultaneously profitability, liquidity, assets structure, assets growth, and firm size have a significant effect on capital structure
Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Anisa Lukmarda, 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 | DOI: 10.24912/jpa.v1i4.5696

Abstract

The purpose of this study is to obtain empirical evidence on the effect of firm internationalization, board size, firm internationalization moderated by CEO ownership, firm internationalization moderated by blockholder ownership on underpricing of companies that made Initial Public Offering (IPO) during 2008-2017, with a total of 43 samples. This study uses secondary data which were tested using moderated regression analysis with EViews. The result of this study suggests that firm internationalization and board size have no effect on underpricing. Results also report that CEO ownership and blockholder ownership have no effect in moderating the interaction between firm internationalization and underpricing