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All Journal Jurnal Sosial Humaniora Jurnal Ilmiah Wahana Pendidikan Jurnal Paradigma Akuntansi Jurnal Ekonomika dan Manajemen Jurnal Riset Rumpun Seni, Desain dan Media (JURRSENDEM) Seniman: Jurnal Publikasi Desain Komunikasi Visual Pragmatik : Jurnal Rumpun Ilmu Bahasa dan Pendidikan AL - KAFF: JURNAL SOSIAL HUMANIORA
Widyasari Widyasari
Pelita Harapan University
Religion Arts Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Paradigma Akuntansi

 1 
PENGARUH SALES GROWTH, AUDIT COMMITTEE, KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Vincentius Harisanto; Widyasari Widyasari
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.v5i1.22376

Abstract

This research aims at how the effect of sales growth and leverage toward firm value, and the role of the audit committee and independent commissioner on firm value in trading and service companies listed on the Indonesia stock exchange during 2017-2019. The sample was selected by purposive sampling method and valid data were 29 companies from 154 companies. Data Processing techniques use the Eviews 11 (Econometric Views) for Windows and Microsoft Excel 2019 program. The results of this research indicate that sales growth and leverage have a positive and insignificant effect toward firm value, while the audit committee and independent commissioners have a negative and insignificant effect on firm value. The implication of this research is the need for for other factors to support else sales growth and leverage to influence firm value and the need for an increased the role of audit committee and independent commissioners to increase firm value which will provide a good signal for investors.
PENGARUH FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING Stefanie Stefanie; Widyasari Widyasari
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.v5i1.22388

Abstract

The purpose of this research is to gain empirical evidence about the effect of profitability, leverage, and institutional ownership on firm value moderated by corporate social responsibility (CSR) in property and real estate companies listed in Indonesia Stock Exchange for 2017-2019. This research used 120 samples of property and real estate companies selected through purposive sampling technique. The data used are secondary data in the form of company annual reports. The data are processed using Eviews version 11. The results of this research indicate that profitability has no effect on firm value, leverage has a positive effect on firm value, institutional ownership has no effect on firm value, CSR is unable to moderate the effect of profitability on firm value, CSR weakens the effect of leverage on firm value, and CSR is unable to moderate the effect of institutional ownership on firm value.
PENGARUH YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERBANKAN Rivaldi Arie Maulana; Widyasari Widyasari
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.v5i1.22426

Abstract

The purpose of this research is to find out if there is a positive and significant relationship between Dividend Policy, Profitability, Liquidity, and Capital Structure on Firm value. This research was conducted by surveying banking sector companies that have been listed on the Indonesia Stock Exchange (IDX) in the period 2016-2018. Out of 45 companies listed on the Indonesia Stock Exchange (IDX), there are 14 companies that meet the sample criteria for research. All data obtained is processed by using e-views 11 software. After the research, obtaining results is a positive and insignificant relationship between dividend policy, profitability, liquidity, and capital structure on Firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR Josellin Tannia; Widyasari Widyasari
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.v5i1.22454

Abstract

This study aims to prove the effect of operating cash flow, leverage, firm size, the composition of the board commissioners, and managerial ownership on earnings persistence in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection technique used was purposive sampling and as many as 30 companies met the sample criteria. This study uses panel data that is processed using Eviews version 12.0 and Microsoft Excel 2016. The results of this study conclude that the leverage variable affects earnings persistence significantly negatively, while the operating cash flow, firm size, the composition of the board commissioners, and managerial ownership variables have no effect on earnings persistence. This study further implies that operating cash flow that can be used to predict earnings must be stable, and the separate variables of company size, board of commissioners composition, and managerial ownership are not necessarily indicators of earnings persistence because they are all fixed on the performance of the company itself.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI Melly Agnes; Widyasari Widyasari
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.v5i2.23523

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of profitability and firm size on firm value with capital structure as a mediating variable. This study uses 93 samples, namely 31 companies in the consumer goods sector listedon the Indonesia Stock Exchange in 2018-2020.The results of the study show that profitability has a positive and insignificant effect on capital structure, firm size has a positive and significant effect on capital structure, profitability has a positive and significant effect on firm value, firm size has a negative and insignificant effect on firm value, capital structure has a negative and insignificant effect on firm value, and capital structure cannot mediate the relationship between profitability and firm size with firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN INDUSTRI KEUANGAN Veronica Agatha Lionawan; Widyasari Widyasari
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.v5i2.23634

Abstract

This research of this study is to obtain empirical evidence regarding the effect of institutional ownership, managerial ownership, foreign ownership, and profitability on dividend policy. This study used 11 data samples of financial industry companies listed on the Indonesia Stock Exchange from the period of 2017-2020. This study uses Eviews 12 software as data processing. The research methodology used is statistical analysis method. Multiple linear regression analysis is used to test the hypothesis. Purposive sampling is used as a sampling technique in this study according to predetermined criteria. The results of this study indicate that institutional ownership, managerial ownership, foreign ownership, and profitability had no effect on dividend policy. The implication of this research is the need to improvecompanies in determining strategies, conducting optimal supervision, have a good company performance, and generate profits effectively to improve dividend policy.
FAKTOR – FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI MODERASI Angela Veronica; Widyasari Widyasari
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.v5i3.25100

Abstract

This study aims to observe the effect of institutional ownership, company size, and conflict of interest on accounting conservatism in manufacturing industry that was listed in Indonesia Stock Exchange during the research period. The study period starts from January 1, 2018 to December 31, 2020. The research finds that fixed effect model is the best model used in this study. Independent variables which are institutional ownership and conflict of interest were found not affect accounting conservatism significantly. However, this study found that company size had positive and significant effect to the accounting conservatism level. Leverage as a moderating variable was found not able to moderateeach independent variables on accounting conservatism.
Co-Authors Aileena Solicitor Costa Rica El Chidtian Aldila Mahadevi Akhadiyatni Amril, La Ode Angela Veronica Dede Setia Indriani Destiara, Fitria Irma Nurhikmah Josellin Tannia Kurnia Prayogi M Afifulloh Melly Agnes Nataherwin Nataherwin Rafif Virgian Darmanto Rivaldi Arie Maulana Stefanie Stefanie Sya, Mega Febriani Syanti Dewi Veronica Agatha Lionawan Vincentius Harisanto wibowo, khalaya azizah Yassinta Fitria