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All Journal Jurnal Paradigma Akuntansi Jurnal Riset Akuntansi
Viriany Viriany
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Syane Anggita Santoso; viriany viriany
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21323

Abstract

The purpose of this study is to analyze the influence of Liquidity, Capital Structure, Company’s Growth and Firm Size on Firm Performance on manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. Sample was selected using purposive sampling method and the valid data was 36 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11.0 for windows and Microsoft Excel 2013. The results of this study show that Capital Structure has a negative and significant effect on the Firm Performance while Liquidity, Company’s Growth and Firm Size have no significant effect on the Firm Performance. The implication of this research is the need to increase management focus to increase Firm Performance which will provide good signals for investors.
FAKTOR FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Anson Ivanditantra; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22338

Abstract

The purpose of this research is to analyze the impact of profitability, asset structure, liquidity, managerial ownership and firm size on debt policy. This research is conducted bu using 162 samples of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019, using purposive sampling method and processed using EViews 11 student version. The result of partially test ( t test) shows that profitability and firm size has significant effect on debt policy, while asset structure, liquidity and managerial ownership have no significant effect on debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puput Pujiati; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22398

Abstract

The purpose of this research is to obtain empirical evidence about the effects of Leverage, firm size, profibility, on cash holding of the manufacturing companies listed in Indonesia Stock Exchange in the period of 2017-2019. This study used 58 manufacturing companies as data and were selected using purposive sampling technique. he research data is managed using Eviews software version 10. The results of this research show that leverage has no significant negatif effect on cash holding while firm size have no significant positif effect on cash holding,This research also indicates that profitability has a significant positif effect on cash holding.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE DENGAN DIMODERASI OLEH OWNERSHIP CONCENTRATION Yenny Vanisa; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23518

Abstract

This research aims to determine the effect of corporate social responsibility on firm performance with ownership concentration as a moderating variable. Firm performance is proxied by return on asset (ROA). Sample is derived by purposive sampling method from non-financial firms listed in SRI KEHATI index from 2017-2019 period. Method used to regress the panel data is General Least Square (GLS) through Eviews 12. This research finds that first, CSR positively and significantly affects firm performance. Second, ownership concentration fails to moderate the effect of CSR towards firm performance. Ownership concentration acts as homologiser moderator, a variable initially known to be able to moderate the relationship between CSR and firm performance, but after being regressed, fails to do so.
PENGARUH LIKUIDITAS, LEVERAGE, FIRM SIZE, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Sari Ayu Awal; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25098

Abstract

In this study, the purpose is to determine the effect of liquidity, leverage, firm size, andalso capital structure on the financial performance of manufacturing companies. For the sample of this study amounted to arround 185 manufacturing companies, there is have on the Indonesia Stock Exchange (IDX) during the period of 2017-2019, and alsousing the purposvie sampling method, also with the application program named of Eviews-12. The final test result of this study indicate that liquidity and capital structurehave a significant and negative effect on financial performance. Meanwhile, leverageand firm size do not have effect on financial performance.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yoska Junior Gunawan; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25268

Abstract

The purpose of this study is to determine whether firm value can be influenced by profitability, liquidity, leverage, and firm size in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and there were 76 companies that met the criteria. In this study, the data is inputted and then calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study explain that profitability significantly and positively affects firm value, while liquidity, leverage, and firm size have a negative but not significant effect on firm value. company.
Financial Distress Sebagai Mekanisme Mediasi Antara Profitabilitas, Struktur Modal, dan Nilai Perusahaan: Peran Moderasi Komisaris Independen Henny Wirianata; Viriany Viriany; Sri Sundari; Kartini Kartini
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3846

Abstract

This study aims to analyze the influence of profitability and capital structure on firm value, taking into account the role of financial condition as a mediating variable and corporate governance as a moderating variable. The main variables used include profitability (ROA), capital structure (DER), financial condition (Altman Z-score), firm value (Tobin’s Q/PBV), and independent commissioners as a moderating variable. This study employs a quantitative approach using secondary data analyzed via regression models, moderation tests, and the Sobel mediation test. The study was conducted on 45 companies from the property and real estate sectors that met the sample criteria, covering the period from 2019 to 2024. The results indicate that profitability does not significantly affect financial condition or firm value. Conversely, capital structure has a significant negative effect on financial condition but a significant positive effect on firm value. Furthermore, independent commissioners were found to mitigate the negative impact of capital structure on financial health. This study contributes by integrating mediation and moderation roles into a single model, and demonstrates that the relationship between financial variables and firm value is complex and contextual. These findings have implications for management and investors in understanding the importance of managing capital structure and financial health, and reinforce the role of corporate governance in risk management.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Karen Patricia; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of profitability and liquidity on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange from 2019 to 2021, with company size acting as a moderating variable. Purposive sampling was used to select the sample, which included valid data from fourteen companies. The data processing technique employs moderation regression analysis and classic assumptions, which are aided by Eviews version 12. According to the findings of this study, profitability as an independent variable has a negative and significant impact on dependent variable, firm value, whereas liquidity has a positive but insignificant impact on the dependent variable, firm value. Meanwhile, company size can moderate the impact of profitability on company value, but it cannot moderate the impact of liquidity on company value. This research focuses on the need to increase the company's ability to generate profits in order to grow the company's size and attract investors.
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Nadya Tamara Halim; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36138

Abstract

The purpose of this research is to analyze whether profitability and leverage affect company value, and to see the ability of company size to moderate this relationship in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample for this study was selected through a non-probability sampling technique, precisely purposive sampling, and the valid data were 23 companies. Data analysis using descriptive statistics, classical assumption tests, panel data regression hypothesis testing and moderated regression analysis (MRA) assisted by the Eviews program version 12 and Microsoft Excel 2013. The results of this study indicate that profitability and leverage have no significant effect on firm value. Firm size can moderate the effect of profitability on firm value but cannot moderate the effect of leverage on firm value. The implication of this research is that companies need to improve their capabilities so that they can be more effective in managing the company so that it will increase the value of the company which will provide a good signal and attract investors.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 Evander Leonard; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/pwxtr208

Abstract

The aim of this research is to empirically show the effect of company size, and profitability, on the value LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The population for this study is from 2019 using 135 data consisting of 45 companies. This research uses Eviews software version 12 to analyze the hypothesis. The results of this study indicate that profitability and firm size have a large and significant influence on firm value.
Co-Authors Anson Ivanditantra Evander Leonard Henny Wirianata Joane Gabriela Purwakusuma Karen Patricia Kartini Kartini Nadya Tamara Halim Puput Pujiati Richard Felix Sari Ayu Awal Sundari, Sri Syane Anggita Santoso Yenny Vanisa Yoska Junior Gunawan