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THE INFLUENCE OF DIVIDEND POLICY, FIRM SIZE, CAPITAL STRUCTURE, AND CSR ON BANKING COMPANIES’ VALUE Wijaya, Henryanto; Andy, Andy; Febrianty, Levina; Morgan, Christopher Elihu Billy
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.442-450

Abstract

The research examined the effect of dividend policy, firm size, capital structure, and Corporate Social Responsibility (CSR) on firm value in Indonesian banking companies listed on the Indonesian Stock Exchange (IDX). Purposive sampling was used to select the sample, and the population for this study was from 2017 to 2020, with 48 data points representing 12 samples of banking companies. According to the findings of this study, firm size and corporate social responsibility (CSR) both have a positive and significant effect on firm value. The dividend policies and capital structure have a small but positive impact on firm value. The descriptive research design was used in this study. This descriptive research aimed to ascertain the existence of one or more variables without comparing them directly and instead of looking for relationships with other variables. The data processing in this study was performed using the Microsoft Excel 2010 program, and the data analysis was performed using Eviews version 11. This study employed a technique known as purposive sampling to select random samples.
THE EFFECT OF CORPORATE GOVERNANCE, DIVIDEND POLICY, CONSERVATISM, AND LIQUIDITY ON THE VALUE OF FAMILY MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE Wijaya, Henryanto; Cahyadi, Hadi; Salim, Susanto; Morgan, Christopher Elihu Billy
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2613-2625

Abstract

This study aims to determine whether corporate governance (which includes the board of commissioners and audit committee), dividend policy, conservatism, and liquidity affect firm value. This research will produce outputs in the form of scientific articles that are expected to be beneficial for parties who need them, such as helping internal companies to increase company value and helping investors to make decisions before investing, and being able to predict company value by looking at its financial statements, especially in related indicators. As well as useful as a reference for future researchers. Given the number and breadth of problems that must be solved, the researchers limit the issues examined in this study. It starts from the variables used, namely the dependent and independent variables. The research will be conducted for three years, from 2018 to 2020, using a family manufacturing company. It was listed on the Indonesia Stock Exchange (IDX). Researchers will use quantitative research methods, where this research is research used to examine populations and samples, using secondary data obtained from the IDX through the website www.idx.co.id and the company's website. Existing data will be entered into Microsoft Excel 2010 and processed using EViews version 11. In this study, researchers used the Non-Probability Sampling technique in taking samples, where the method does not provide equal opportunities for each population. Data collection for 2018-2020 is expected to provide the latest data.
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.
PENCEGAHAN FRAUD PADA PT. ARTHA TRIMITRA EXPOTAMA Wijaya, Henryanto; Gunawan, Felicia; Wijaya, Jessica
Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i1.23915

Abstract

We found that there was an increase in profits at Partners Expo after the decline in the COVID-19 pandemic. The increase in PT Artha Trimitra Expotama's revenue is one of the things that has the potential to cause fraud to cause losses in the form of financial and non-financial losses in the future. There are many encouragements that make someone commit fraud such as pressure from the surrounding environment regarding economic conditions, opportunities to commit fraud, and rationalizations for bad actions. The solution to this problem is that companies must have an adequate internal control system to minimize and prevent fraud. Fraud detection cannot be done simply by looking at the evidence left behind, but companies must also see and identify uncertain signs because all fraud must be done secretly. PT Artha Trimitra Expotama must also carry out fraud detection as early as possible so that the potential for fraud can be immediately prevented and minimized. If fraud has occurred, the company can immediately follow up on it. Company executives, leaders, internal auditors, and other company stakeholders must be responsive when they find symptoms that lead to fraud. The solution offered is to conduct an FGD (Forum Group Discussion) together with the management of PT Artha Trimitra Expotama to identify and find the roots of existing problems and provide various alternatives for company management related to solving these problems. The output targets to be produced are FGD (Forum Group Discussion) narratives and fraud analysis for PT Artha Trimitra Expotama. This process is expected to help the company's internal parties to design strategies and then evaluate them, so that the company's performance can run more effectively and efficiently in the future. Kami menemukan kalau terjadi peningkatan profit pada Partners Expo setelah menurunnya pandemic COVID-19. Peningkatan pendapatan PT Artha Trimitra Expotama merupakan salah satu hal yang berpotensial memunculkan tindakan fraud sehingga menimbulkan kerugian berupa kerugian finansial dan non-finansial di masa yang akan datang. Ada banyak dorongan yang membuat seseorang melakukan kecurangan seperti adanya tekanan dari lingkungan sekitar mengenai kondisi ekonomi, adanya kesempatan untuk berbuat curang, dan rasionalisasi atas tindakan buruknya. Solusi dari permasalahan tersebut adalah perusahaan harus memiliki sistem pengendalian internal yang memadai untuk meminimalisir dan mencegah kecurangan. Pendeteksian fraud tidak bisa dilakukan hanya dengan melihat bukti yang ditinggalkan, melainkan perusahaan juga harus melihat dan mengidentifikasi tanda-tanda yang tidak pasti karena segala kecurangan pasti dilakukan sembunyi-sembunyi. PT Artha Trimitra Expotama ini juga harus melakukan deteksi fraud sedini mungkin supaya potensi terjadinya kecurangan dapat langsung dicegah dan diminimalisir. Apabila fraud sudah terjadi, perusahaan juga bisa langsung menindaklanjutinya. Para executive perusahaan, pimpinan, auditor internal, serta pemangku kepentingan perusahaan lainnya harus cepat tanggap ketika menemukan gejala yang mengarah pada terjadinya fraud. Solusi yang ditawarkan adalah melakukan FGD (Forum Group Discussion) bersama dengan manajemen PT Artha Trimitra Expotama untuk mengidentifikasi dan mencari akar masalah yang ada serta memberikan berbagai alternatif bagi pihak manajemen perusahaan terkait dengan penyelesaian atas masalah tersebut. Target luaran yang akan dihasilkan adalah narasi FGD (Forum Group Discussion) dan Analisis fraud bagi PT Artha Trimitra Expotama. Proses tersebut diharapkan dapat membantu pihak internal perusahaan untuk merancang strategi lalu mengevaluasinya, sehingga kinerja perusahaan dapat berjalan lebih efektif dan efisien di masa yang akan datang.