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Journal : Jurnal Paradigma Akuntansi

FAKTOR YANG MEMENGARUHI FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE Anthony, Anthony; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33129

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of Profitability, Sales Growth, and Company Size on Firm Value with Capital Structure as an intervening variable in property sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample used in this study is secondary data which was selected using the purposive sampling method and obtained a sample of 51 companies. In this study, the application used is the SmartPLS 4.0.8.4 program. The results in this study indicate that profitability, sales growth, and company size have no significant effect on firm value, profitability, and sales growth have no significant effect on capital structure, company size, and capital structure have a significant effect on capital structure, capital structure unable to mediate the relationship between profitability, sales growth, and company size on firm value.
FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MEDIASI PROFITABILITY PADA PERUSAHAAN SEKTOR PROPERTI Goritman, Erryka; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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

Abstract

The goal of this study is to empirically examine the effect of firm’s capital structure, managerial ownership, and firm size on the firm value through profitability mediation in property sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The samples in this study are 153 companies selected using purposive sampling method. Data processing techniques using SEM-PLS method helped by SmartPLS 4.0.8.4. The results showed that firm value and profitability were positively but not significantly influenced by capital structure, while managerial ownership and firm size had a negative but not significant effect on firm value and profitability. Firm value is negatively and not significantly affected by profitability, and profitability does not succeed in mediating the effect of capital structure, managerial ownership, and firm size on firm value. The implication of this study is the need to consider external factors in determining firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Michellin, Ivana; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26524

Abstract

This study aims to determine the effect of profitability, firm size, asset structure and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used a sample of 246 data. This study uses a sample selection technique with purposive sampling and uses Eviews 12 in processing the data. The results showed that profitability, firm size and asset structure had a positive and significant effect on capital structure. Meanwhile, liquidity has a negative and insignificant effect on capital structure. profitability, firm size, asset structure and liquidity simultaneously affect the capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Mardiana, Annisa; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29705

Abstract

This research aims to determine the effect of profitability, likuidity, and firm size on firm value in manufacturing company listed on the Indonesia Stock Exchange in 2017 – 2019. The sample was selected by purposive sampling method and the valid data were 75 companies. The data processing technique uses multiple regression analysis assisted by Software Eviews version 11.0. The results of this study indicate that profitability, liquidity and firm size have no effect on firm value. The implication of this research is if small assets are used optimally with optimal sales and cost efficiency, the company will still be able to maintain company value, as well as for companies that have large assets.
PENGARUH INTANGIBLE ASSETS TERHADAP FIRM VALUE DI INDONESIA Rennath, Monica Sharon; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.29923

Abstract

This study aims to find out how the role of intangible assets in the form of research and development, advertisement, and human capital on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 90 companies. The data processing technique used multiple regression analysis assisted by Microsoft Excel 2010 and EViews 12 Student Version Lite. The results of this study indicate that intangible assets in the form of research and development, advertisement, and human capital as well as control variables of company size and company age simultaneously or jointly have a significant effect on the dependent variable of firm value. The implication of this research is the need to increase the role of intangible assets that will increase the value of the company and attract investors to invest.
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, KONSERVATISME, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Mayerson, Evan; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31137

Abstract

The purpose of this research is to determine the effect of leverage, liquidity, profitability, conservatism, and firm size on earnings quality in family manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The total sample used is 37 family manufacturing companies. Data processing using computer-based program Eviews version 12. This study uses multiple linear regression analysis. The results of this study indicate that leverage has no effect on earnings quality. Liquidity has a positive and significant effect on earnings quality. Profitability has no effect on earnings quality. Conservatism has a positive and significant effect on earnings quality. Firm size has no effect on earnings quality. The implication in this study is that companies that have liquid assets in order to cover short-term debts owned by the company and the company must be conservative so that companies are more careful in recognizing profits and expenses in the company. To build trust between agents and shareholders.
PENGARUH LEVERAGE, LIKUIDITAS, PERTUMBUHAN, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Michella, Aurellia; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31422

Abstract

The purpose of this study is to determine the effect of leverage, liquidity, growth, firm age, and firm size on firm performance in family manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2018-2020 period. This study used 48 data from family manufacturing companies which has been selected with purposive sampling method with the total of 144 data from the 2018-2020 period. Data is processed using computer-based program Eviews version 12. Multiple linear regression analysis is used in this study. The results of this study indicate that leverage has a positive and significant effect on firm performance. Liquidity has a positive and not significant effect on firm performance. Growth has a positive and significant effect on firm performance. Firm age has a positive and not significant effect on firm performance. Firm size has a positive and not significant effect on firm performance. The implication in this study is that companies need to observe the debt level that they have, good utilization of assets and expenses will increase the profit earned by the company and this will improve the company’s performance.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN Halim, Danastia Vefiani; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32331

Abstract

This research aims to determine the effect of liquidity, profitability and leverage on firm value moderated by dividend policy by using a sample of 23 family manufacturing companies listed on the IDX in 2018-2020. The data processing of this research uses Eviews 12. The results of this study indicate that liquidity has a negative and insignificant effect on firm value; profitability has a positive and significant impact on firm value; leverage has a positive and insignificant effect on firm value; dividend policy has a positive and insignificant effect; dividend policy does not have a significant and negative effect on the relationship between the influence of liquidity on firm value; dividend policy does not have a significant and positive effect on the relationship between profitability and firm value; dividend policy has no significant and negative effect on the relationship between leverage and firm value.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Fabian, Christopher; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32374

Abstract

This study aims to analyze the effect of profitability, capital structure, firm size, and good corporate governance on firm value in 40 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 as a research sample where panel data regression analysis was carried out. The data processing in this study uses the EVIEWS 12 application. The results of this study indicate that profitability and firm size have a significant positive effect on firm value, while capital structure, board of commissioners and audit committees have no significant negative effect on firm value. The implication of this research is the need to pay attention to the ratios that affect firm value, so as to increase firm value.
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN PADA PERUSAHAAN PROPERTI Micheal; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34923

Abstract

This study aims to obtain empirical evidence about the effect of capital structure, institutional ownership, and managerial ownership on firm value with firm performance as mediation in property sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sampling method used was purposive sampling thus 51 sample companies were obtained. Data processing is carried out using the SmartPLS 4.0.8.4 program. The results of this study indicate that capital structure, institutional ownership, and managerial ownership do not have a significant effect on firm value, and firm performance does not mediate the relationship between capital structure, institutional ownership, and managerial ownership on firm value. The implication of this research is that investors need to pay attention to external factors such as the global economic situation, investor sentiment, and capital market conditions to be able to measure a company's value more accurately.