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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN NON KEUANGAN DI BEI ]]>
<![CDATA[Nina Saputri]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21410
<![CDATA[The purpose of this research is to determine the effect of company size, ROA, leverage, liquidity and free cash flow on dividend policy on non-financial companies listing on the Indonesia Stock Exchange during the period of 2015-2017. This research uses quantitative methods. This study uses 25 samples that have been selected through a judgmental sampling. The data used is secondary data and processing using eviews 10.0. The results showed that company size, ROA, leverage, liquidity and free cash flow had no effect on dividend policy. This research is expected to provide benefits to assist investment players in determining suitable companies to invest in stocks, especially in non-financial companies and to contribute to the development of current knowledge, particularly in developing theories regarding dividend policy in order to provide improvement (progress) in further research.]]>
<![CDATA[PENGARUH BOARD INDEPENDENCE, PROFITABILITY, LEVERAGE, FIRM SIZE, AUDIT COMMITTEE TERHADAP INCOME SMOOTHING ]]>
<![CDATA[Jason Christopher]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21489
<![CDATA[This research aims to examine empirically the effect of board independence, profitability, leverage, firm size and audit committee on income smoothing in manufacturing companies listed in the Indonesia Stock Exchange for the period 2017-2019. Sample was selected using purposive sampling method and data used was 75 companies. The test method used in this study was binay logit using EViews 10 software. Based on the results of the research that was done, it could be concluded that profitability, leverage and firm size had a negative effect on income smoothing, meanwhile board independence and audit committee had no effect on income smoothing. The implication of this research was the need to increase the awareness of investors regarding company profits that look good and all the information presented in the financial statements in order to be free from management manipulation or income smoothing.]]>
<![CDATA[PENGARUH STRUKTUR MODAL, SIZE, DAN TANGIBILITY TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Gracia Jesslyn]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22387
<![CDATA[This study aimed to empirically identify the effect of capital structure, size and tangibility on firm performance of manufacturing industry listed in Indonesia Stock Exchange (IDX). This study used purposive sampling with a total sample of 75 manufacturing companies listed on Indonesia Stock Exchange over the period of 2016-2018. Data processing in this research used multiple regression analysis with the help of SPSS program (Statistical Product and Service Solution) and Microsoft Excel 2013. The results showed that STD / TA and LTD / TA had no effect on firm performance, TD / TA and tangibility had a negative effect on firm performance, while size had a positive effect on firm performance. The implication of this study is when manufacturing companies listed in the IDX has the right capital structure and asset management, then the firm performance can be improved.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN LQ45 ]]>
<![CDATA[Bestyvina Kartika]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22400
<![CDATA[The purpose of this research was to examine the influence audit committee’s characteristics and firm characteristics toward intellectual capital disclosure in LQ45 companies listed in the Indonesian Stock Exchange in 2017-2019. The sample was determined by using total sampling method by taking 45 LQ45 companies each year with a total of 135 samples. The data was processed with Eviews 11 by using multiple regression technique. The result showed that audit committee’s meeting frequency had positive effect on intellectual capital disclosure, while audit committee’s size, firm size, profitability, leverage, and industry type had no effect on intellectual capital disclosure. The implication of this study was the need to increase the role of audit committee to increase intellectual capital disclosure and reduce asymmetry information within management and stakeholders.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2017-2019 ]]>
<![CDATA[Dewi Fortuna]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22719
<![CDATA[The purpose of this research is to obtain empirical results regarding the influence ofinstitutional ownership, intellectual capital, firm size, and sales growth on the value ofcompanies listed in the IDX for 2017-2019. The population of this study is all manufacturingcompanies listed in the Indonesia Stock Exchange for 2017-2019. The sample selected bypurposive sampling method based on certain criteria and considerations is 40 companies. Thisresearch was processed using multiple linear regression analysis with the help of statisticalsoftware program Eviews v12.0 (Econometric Views version 12). The results of the study basedon multiple linear regression analysis showed that all the independent variables used had nosignificant effect on the dependent variable of firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Elyn Mareni]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23541
<![CDATA[This research aimed to test the effects of profitability, liquidity, assets growth, and sales growth on capital structure. The objects of this research were manufacturing companies listed on the Indonesian Stock Exchange for the period 2017-2019. This study using purposive sampling method and valid data was 35 companies. The method in this study using multiple regression analysis assisted by Eviews statistical tool version 11. The results showed that profitability and liquidity had a negative effect on capital structure. Furthermore, assets growth and sales growth did not have significant effect on capital structure.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR PERIODE 2017-2020 ]]>
<![CDATA[Vinna Marcella]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23639
<![CDATA[The purpose of this study to determine the effect of capital structure (DER), profitability(ROE), liquidity (CR), firm size (SIZE) and firm growth (GROWTH) on firm value (PBV).This research was conducted in manufacturing companies listed in the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling method and data processing using Eviews 10 software. In this research, there were 69 companies as samples from 184 companies and were analyzed by multiple linear regression. The results of this study indicate that the effect of capital structure and profitability on firm value is positive and significant. The effect of liquidity on firm value is positive and not significant, and other variables, namely the effect of firm size and firm growth on firm value, are negative and insignificant. The implication of this research is that the firm can be assessed well by the wider community, creditors and investors by increasing the value of the firm.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DALAM INDUSTRI MANUFAKTUR ]]>
<![CDATA[Dessya Christilla]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25107
<![CDATA[Some companies tend for using earnings management to decorate their financial statements, this will make the financial statements do not look as they should. The goal of this study is to research the effect of profitability, leverage, firm size, and institutional ownership on earnings management of manufacturing companies listed in IDX between 2017 and 2020. Purposive sampling was used to obtain the samples, which results in a total of 260 companies. Panel data regression model was used as the data model, and the data is processed using Eviews version 12. The results shows that profitability and leverage have a significantly positive effect on earnings management, whereas firm size has a significantly negative effect on earnings management, and institutional ownership has a positive but insignificant effect on earnings management.]]>
<![CDATA[Dampak Tanggungjawab Sosial dan Ukuran Perusahaan Pada Kinerja Perusahaan dengan Mediasi Manajemen Laba ]]>
<![CDATA[Sofia Prima Dewi]]>;
<![CDATA[Merry Susanti]]>;
<![CDATA[Sufiyati Sufiyati]]>
<![CDATA[ Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Wiyatamandala ]]>
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DOI: 10.52859/jba.v10i2.446
<![CDATA[Pengujian ini bertujuan untuk mengetahui pengaruh tanggungjawab sosial terhadap kinerja perusahaan, pengaruh tanggungjawab sosial terhadap manajemen laba, pengaruh manajemen laba terhadap kinerja perusahaan, apakah manajemen laba dapat memediasi pengaruh tanggungjawab sosial terhadap kinerja perusahaan, dan pengaruh ukuran perusahaan terhadap kinerja perusahaan. Perusahaan manufaktur yang terdaftar secara konsisten di Bursa Efek Indonesia selama tiga tahun merupakan populasi sample penelitian ini.. Purposive sampling digunakan sebagai teknik pengambilan sampel. Hasil uji menunjukkan bahwa tanggungjawab sosial, manajemen laba, dan ukuran perusahaan tidak berpengaruh positif terhadap kinerja perusahaan, tanggungjawab sosial tidak berpengaruh negatif terhadap manajemen laba, dan manajemen laba tidak dapat memediasi pengaruh tanggungjawab sosial terhadap kinerja perusahaan.]]>
<![CDATA[Pengaruh Word Of Mouth, Kepuasan, Dan Loyalitas Terhadap Keputusan Pembelian Media Luar Ruang Di Pt. Warna Warni Jakarta ]]>
<![CDATA[Merry Susanti]]>;
<![CDATA[Widi Dewi Ruspitasari]]>;
<![CDATA[Moh. Bukhori]]>
<![CDATA[ Cakrawala Repositori IMWI Vol. 6 No. 5 (2023): Cakrawala Repositori IMWI ]]>
Publisher : <![CDATA[Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia ]]>
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DOI: 10.52851/cakrawala.v6i5.471
<![CDATA[Pengaruh word of mouth, kepuasan dan loyalitas terhadap keputusan pembelian media luar ruang di PT. Warna Warni di Jakarta. Penelitian ini bertujuan untuk mengetahui (1) pengaruh Word of Mouth (WOM) terhadap keputusan pembelian produk media luar ruang di Warna Warni, (2) pengaruh kepuasan terhadap keputusan pembelian media luar ruang di Warna Warni, (3) pengaruh loyalitas terhadap keputusan pembelian media luar ruang di Warna Warni. Penelitian ini dikategorikan sebagai penelitian survei, dimana instrumen penelitian ini berupa kuesioner. Populasi dalam penelitian ini adalah konsumen PT. Warna Warni Jakarta di lima tahun terakhir yang telah melakukan pembelian minimal satu kali. Sampel sebanyak 32 responden yang ditentukan dengan teknik purposive sampling. Uji validitas instrumen menggunakan Confirmatory Factor Analisys sedangkan uji reliabilitasnya menggunakan Alpha Cronbach. Teknik analisis yang digunakan adalah analisis jalur dengan program SPSS dan uji hipotesis menggunakan uji t. Hasil uji t di penelitian ini menunjukkan bahwa 1. Word of mouth berpengaruh positif terhadap keputusan pembelian. 2. Kepuasan berpengaruh positif terhadap keputusan pembelian. 3. Loyalitas berpengaruh positif terhadap keputusan pembelian.]]>
