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<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA SEKTOR KONSUMEN PRIMER 2019-2021 ]]>
<![CDATA[Isabella, Ruth]]>;
<![CDATA[Susanti, Merry]]>;
<![CDATA[Cindy H. , Nastasya]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33725
<![CDATA[The purpose of this research is to empirically prove the effect of the variable Current Ratio (CR), Return on Assets (ROA), Total Asset Turnover (TATO), and asset structure to the variable capital structure in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange in 2019-2021. The sample was selected by purposive sampling method and the valid data are 39 companies. Data processing in this research used multiple regression analysis assisted by software program the Eviews version 12.0. The results of the research that had been carried out on the partial significance test showed that CR and asset structure had a significant effect on capital structure, but for ROA and TATO had no significant effect on capital structure. The implication of this research is the need to increased information for investors in making investment decisions and as a consideration for additional information about what factors influence capital structure so that it could assess company performance.]]>
<![CDATA[THE DETERMINANTS OF CASH HOLDING ]]>
<![CDATA[Susanti, Merry]]>;
<![CDATA[Susanto , Liana]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3649-3656
<![CDATA[The aim of this research was to empirically prove the influence of profitability, leverage, sales growth, and capital expenditure on cash holding. The sample selection method used purposive sampling. The research sample was 63 primary consumer sector companies listed on the Indonesia Stock Exchange with a research period of three years and were processed by multiple regression analysis of panel data using the Eviews. The research results showed that there was only one variable, namely leverage, which had a negative impact on cash holding. Profitability did not have a positive impact on cash holding, while sales growth and capital expenditure did not have a negative impact on cash holding.]]>
<![CDATA[DETERMINANTS OF CASH HOLDINGS OF CONSUMER NON-CYCLICALS FIRM LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Ariel, Clayden]]>;
<![CDATA[Susanti, Merry]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i2.3547-3557
<![CDATA[Cash is one of the most important asset owned by a firm. Cash functions to finance all firm’s operating activities. Without cash firm’s operational activities can’t run smoothly. Firms hold a certain amount of cash, this is called cash holdings. The level of cash holdings owned by a firm surely need to be managed well. This research aimed to empirically prove the effect of financial leverage, profitability, capital expenditure, firm size, and growth opportunity on cash holdings. The populations used in this research was 105 consumer non-cyclicals firms that was listed on Indonesia Stock Exchange (IDX) during the 2020-2022 period. The sampling method used was the purposive sampling method. The sample used in this research was 50 consumer non-cyclicals firms that was listed in IDX during the 2020-2022 period. The data used for this research was secondary data. The hyphothesis testing method used was multiple linear regression method. The statistical tool used for data processing in this research was Eviews version 12.0. The model that was most suited for this research was the Random Effect Model (REM). The results of this research showed that financial leverage, capital expenditure, and growth opportunity had a negative effect on cash holdings, profitability had a positive effect on cash holdings, while firm size didn’t have any effect on cash holdings. The results of this research implied that managers and investors should consider the level of financial leverage, profitability, and capital expenditure in assesing cash holdings to make a decision.]]>
<![CDATA[PENGARUH CR, DER, EPS, DAN TINGKAT SUKU BUNGA TERHADAP RETURN SAHAM PERIODE 2017 – 2021 ]]>
<![CDATA[Wahyuningsih, Julian]]>;
<![CDATA[Susanti, Merry]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34107
<![CDATA[This study aimed to examine how current ratio, debt to equity ratio, earnings per share, and interest rates affected share returns in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2017 – 2021. 95 data from property and real estate firms that were chosen using a purposive sampling technique are used in this study. EViews version 12 was used to process the secondary data. The outcome of the F test result indicate that the independent variable together does not significantly affect the dependent variable. The t test result reveals that current ratio, debt to equity ratio, and earnings per share do not significantly affect share return, while interest rates have a significant and negative influence on share return. The implication of this study is that investors need to consider the company's internal and external factors in making a share investment decision so that investors can minimize the investment risk.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER ]]>
<![CDATA[Andersson, Morris]]>;
<![CDATA[Susanti, Merry]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34294
<![CDATA[This research was conducted to find out whether cash holding can be influenced by profitability, liquidity, leverage and sales growth. The sample used is a non-cyclical sector company that has consistently been listed on the Indonesia Stock Exchange in the 2019-2021 timeframe. The sample owned was selected using a purposive sampling method and obtained a total of 34 companies. Processing of the data that has been collected uses the multiple linear regression analysis method with SPSS (Statistical Package for the Social Sciences) software version 21. Based on the results of the data that has been processed, it shows that profitability and leverage have a positive and significant effect to cash holding, while liquidity and sales growth has an insignificant effect to cash holding. The implication of this research is for every company to know the importance of the amount of cash held by the company in carrying out the company's activities.]]>
<![CDATA[DETERMINANTS OF FIRM VALUE: THE ROLES OF CSR DISCLOSURE, PROFITABILITY, SIZE, AND LEVERAGE ]]>
<![CDATA[Kelvin, Kelvin]]>;
<![CDATA[Susanti, Merry]]>;
<![CDATA[Verawati , Verawati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.1012-1022
<![CDATA[Firm value is a ratio used to describe the value owned by a company. This ratio provides information related to management's effectiveness in managing the company. Firm value is one of the key pieces of information that influences managers and investors in making economic decisions. This study aimed to provide empirical proof concerning the influence of CSR disclosure, profitability, size, and leverage towards firm value. This study focuses on energy and consumer non-cyclical companies that are listed in IDX. A purposive sampling method was employed to retrieve the sample. 32 companies were selected over three consecutive years, from 2021 to 2023, resulting in a total of 96 data. Eviews 12 software program was utilized to process the data. The research utilized a multiple linear regression model for hypothesis testing. The appropriate estimation model for multiple linear regression was the Random Effect Model (REM). Findings indicated that CSR disclosure, size, and leverage did not significantly affect on firm value, whereas profitability exerted a substantial positive influence on firm value. This study expanded the understanding of factors that influence company value and helped managers take concrete steps to enhance firm value, such as focusing efforts on improving profitability. Additionally, it assisted investors in analyzing factors that affect company value, especially the company's profitability potential, to make informed investment decisions.]]>
<![CDATA[DETERMINANTS OF CAPITAL STRUCTURE: EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA ]]>
<![CDATA[Kusumajaya, Clarissa Eunike]]>;
<![CDATA[Susanti, Merry]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i4.1222-1233
<![CDATA[Capital structure holds a significant role in determining the companies’ financial stability. Managing the combination of debt and equity as funding sources is a strategic decision that management must make in ensuring that the company's financing is used efficiently, supporting operational growth and maintaining financial stability. This study aims to determine the effect of profitability, liquidity, asset structure, and firm size on the capital structure of a company. Observations in this study consisted of 108 data derived from 36 food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The sample selection technique applied was purposive sampling. Data processing in this study was carried out using EViews 13 software. The hypothesis testing method applied in the study was the multiple linear regression model. Estimation of multiple linear regression models suitable was the Fixed Effect Model (FEM). Capital structure in this study was measured by the Debt on Equity (DER) parameter. The data, after processed, indicated that profitability and liquidity negatively and significantly affect the capital structure, company size positively and significantly affect the capital structure, wile asset structure had no impact on the capital structure. The findings of this study provide insights into how internal factors can affect the decisions of capital structure and the financial stability of the firm. Management can use this result to optimize financing policy, while investors can use this as a guide in assessing the company's capital policy.]]>
<![CDATA[Faktor Penentu Kinerja Keuangan Perusahaan BUMN Tahun 2019-2023 ]]>
<![CDATA[Mardiani Gunawan]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal ]]>
Publisher : <![CDATA[Masyarakat Ekonomi Syariah Bogor ]]>
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DOI: 10.56709/mrj.v4i4.935
<![CDATA[This study aims to analyze the influence of the Audit Committee, Board Size, Independent Commissioners, and Intellectual Capital on the Financial Performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The sample was selected using purposive sampling, with secondary data obtained from annual reports and financial statements available on the official IDX website. Data were processed using SPSS version 26 with a quantitative approach through multiple linear regression analysis to examine the relationship between independent and dependent variables. The results show that the Audit Committee has a significant positive effect on Financial Performance (ROA), while Board Size and Intellectual Capital have a significant negative effect, and Independent Commissioners have no significant effect. The findings highlight the importance of strengthening the role of the audit committee and optimizing intellectual capital as strategies to enhance financial performance, as well as providing insights for investors in considering corporate governance factors when making investment decisions.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, FIXED ASSET INTENSITY, DAN LEVERAGE TERHADAP REVALUASI ASET TETAP PADA INDUSTRI FNB ]]>
<![CDATA[Sihombing, Anita Indah Sari]]>;
<![CDATA[Susanti, Merry]]>
<![CDATA[ Media Mahardhika Vol. 23 No. 1 (2024): September 2024 ]]>
Publisher : <![CDATA[STIE Mahardhika ]]>
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DOI: 10.29062/mahardika.v23i1.1211
<![CDATA[This study aims to analyze the impact of firm size, leverage, and fixed asset intensity on fixed asset revaluation in food and beverage companies listed on the Indonesian Stock Exchange from 2017 to 2021. Using a sample of 55 data points, the research employed Microsoft Excel for data management and IBM SPSS version 25 for statistical analysis. The results show that firm size and fixed asset intensity have no significant effect on fixed asset revaluation. However, leverage was found to have a significant positive influence on fixed asset revaluation, indicating that companies with higher leverage are more likely to revalue their fixed assets. This could be attributed to the need to improve their financial position or manage debt covenants. These findings offer insights into the financial strategies employed by firms and contribute to the understanding of factors that drive asset revaluation decisions, which are crucial for stakeholders evaluating a company's financial health and transparency]]>
<![CDATA[PELATIHAN JURNAL UMUM PERUSAHAAN DAGANG KEPADA SISWA SMAN 2 JAKARTA ]]>
<![CDATA[Natalia, Natalia]]>;
<![CDATA[Susanti, Merry]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (2024): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v7i1.27372
<![CDATA[This teaching assistance report aims to evaluate teaching assistance in merchandising companies general journal training for students at State Senior High School 2 Jakarta. This assistance was carried out with the aim of helping school, especially accounting teachers, in teaching Accounting, as well as to increase student’s understanding of the concept and application of general journal for merchandising companies. Teaching assistance at State Senior High School 2 Jakarta was carried out for 12 weeks. This report presents the evaluation results which include success in delivering the material and challenges faces during the assistance. This teaching assistance provides benefits to the writer, namely the improvement of the writer’s soft skills. Teachers also felt the benefits through the lightness of the teacher’s task in teaching and the benefits for students are that students understand the material being taught. The methods used during teaching assistance were conventional methods, question and answer, and discussion. The conventional method involved explaining the material in front of the class using a projector and a whiteboard. The question-and-answer method involved asking students questions after explaining the material. The discussion method was used when students work on the practice questions given in groups where students can discuss with their fellow group members and the author will go around to help if students encounter difficulties. After completing the teaching assistance at SMA Negeri 2 Jakarta, it can be concluded that the majority of students have understood the general journal material for trading companies ABSTRAK Laporan asistensi mengajar ini bertujuan untuk mengevaluasi asistensi mengajar dalam pelatihan jurnal umum perusahaan dagang kepada para murid di SMA Negeri 2 Jakarta. Asistensi ini dilakukan dengan tujuan untuk membantu sekolah khususnya guru akuntansi dalam mengajar akuntansi, serta untuk meningkatkan pemahaman siswa tentang konsep dan aplikasi jurnal umum perusahaan dagang. Asistensi mengajar di SMA Negeri 2 Jakarta dilakukan selama 12 minggu. Laporan ini menyajikan hasil evaluasi yang mencakup keberhasilan dalam menyampaikan materi dan tantangan yang dihadapi selama asistensi. Asistensi mengajar ini memberi manfaat kepada penulis, yaitu meningkatnya soft-skill penulis. Guru juga merasakan manfaatnya melalui ringannya tugas guru dalam mengajar serta manfaat bagi siswa adalah siswa memahami materi yang diajarkan. Metode yang digunakan selama asistensi mengajar adalah metode konvensional, tanya jawab, dan diskusi. Metode konvensional dilakukan dengan menjelaskan materi di depan kelas dengan bantuan proyektor dan papan tulis. Metode tanya jawab dilakukan dengan saling bertanya kepada murid setelah menjelaskan materi. Metode diskusi dilakukan saat para siswa mengerjakan latihan soal yang diberikan secara berkelompok dimana para siswa dapat berdiskusi dengan teman sesama kelompoknya dan penulis akan berkeliling untuk membantu apabila siswa menemukan kesulitan. Setelah menyelesaikan asistensi mengajar di SMA Negeri 2 Jakarta dapat disimpulkan bahwa sebagian besar siswa telah memahami materi jurnal umum perusahaan dagang.]]>
