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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR
Angela Angela;
Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v4i4.21370
The purpose of this research is to empirically examine the influence of financial leverage measured by Debt to Total asset (DAR), dividend policy measured by Dividend Payout Ratio (DPR), and Sales Growth measured by Sales Growth (SG) toward firm value measured by Tobin’s Q with firm size measured by Logaritma natural Total Asset (LnTA) as controlling variable. This study uses secondary data obtained from the Indonesia Stock Exchange official website. The population of this study is the manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019. Based on several criteria, 52 manufacturing companies listed on the Indonesia Stock Exchange are selected as samples in this study. This samples are determined using purposive sampling method. The method of analysis was multiple linear regression using Eviews 11 student version. The results of this study indicate that financial leverage has not effect on firm value, while dividend policy and sales growth have a positive and significant effect on firm value. Firm size as a controlling variable has a negative and significant effect on firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN FIRM AGE TERHADAP FIRM PERFORMANCE
Joan Adesaputra;
Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v4i4.21378
The purpose of this research is to empirically examine the influence of corporate social responsibility, corporate governance and firm age toward firm performance measured with Return on Assets (ROA). Corporate social responsibility measured by Global Reporting Initiative (GRI) index, corporate governance measured by board size and independent boards, and firm age measured by the number of years the company has been established. This research uses purposive sampling method with a total sample of 62 companies listed on the Indonesia Stock Exchange in 2017-2019 periods. The results of this study indicate that corporate social responsibility and board size have no significant effect on firm performance. Independent boards and firm age have positive and significant effect on firm performance.
ANALISIS DETERMINAN CAPITAL STRUCTURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI
Cynthia Cynthia;
Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i1.22339
This study aims to obtain empirical evidence regarding the influence of tangibility, profitability, and business risk on capital structure with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample in this study was taken by purposive sampling method with a sample size of 258 data. This study uses multiple regression analysis and moderated regression analysis assisted by using EViews 11 Student Lite and Microsoft Excel 2010. The results of this study are tangibility and profitability have a positive and significant effect on capital structure, business risk has no significant effect on capital structure, firm size as a moderating variable weakens the positive relationship between tangibility and capital structure, firm size as a moderating variable weakens the positive relationship between profitability and capital structure, firm size as moderating variable cannot moderate the relationship of business risk on capital structure. The implication of this research is there is a need for proper composition of debt and equity in the company's financial in order to achieve a good and optimal capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MANAGERIAL OWNERSHIP SEBAGAI VARIABEL MODERASI
Gracia Jocelyn Jocelyn;
Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i1.22343
The purpose of this study is to obtain empirical evidence about the effects of intellectual capital, capital structure, and profitability on firm value using managerial ownership asmoderating variable. The sample in this study was selected using purposive sampling method amounted to 53 manufacturing companies listed on the Indonesia Stock Exchange (IDX) on the 2017-2019 period that fit the criteria. This study uses the E-views 11 program to analyze data. The results of this study indicate that profitability has a significant positive effect on firm value, while intellectual capital and capital structure show insignificant results. Besides, it can be concluded that managerial ownership as a moderating variable also cannot moderate the effect of intellectual capital, capital structure, and profitability on firm value. The implication of this research is that good management of the company's assets and funding is needed in order to achieve good corporate value in the eyes of investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR
Rinaldy Wiyadi;
Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i2.23574
The purpose of this study is to determine the impact of profitability, leverage, firm size, firm growth, and dividend policy on firm value. This research uses data from manufacturers listed on the Indonesia Stock Exchange from 2016 to 2019. The samplewas selected using purposive and 46 companies. The data was processed by Eviews 10. The results of this show that leverage has a significant positive impact on firm value. Firm size of the company has a negative impact on the value of the company. Profitability, firm growth and dividend policy do not have a significant impact on firm value.
PENGARUH NET WORKING CAPITAL, PROFITABILITY, GROWTH OPPORTUNITY, BOARD SIZE TERHADAP CASH HOLDING
Jessica Lim;
Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v5i3.25112
This study was done to analyze the effect of Net Working Capital, Profitability, Growth Opportunity, and Board Size on Cash Holdings with Firm Size and Leverage as controlling variables. This study uses secondary data obtained from financial statements and annual report of manufacturing firms listed on IDX for the period 2016-2019. Research method used was multiple linear regression and tested with E-views 12 and SPSS 17. This study uses Generalized Least Square with Random Effect Model selected for testing the hypotesis. Samples are selected with purposive sampling method. Samples are 66 manufacturing companies listed on IDX for the period 2016-2019 with total of 264 data used as samples. This study found that Net Working Capital and Profitability have a positive and significant effect on Cash Holding. While Growth Opportunity and Board Size were found to have no significant effect on Cash Holding.
Variabel Yang Mempengaruhi Nilai Perusahaan Pada Masa Pandemi Covid-19
Santoso, Madeline;
Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i1.33085
The objectives of this research are to investigate the effect of capital structure, profitability, cash holding, and firm size on the firm value of basic materials companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The technique that was used in this research is purpose sampling with the results about 17 basic material companies listed on IDX. In this research, multiple linear regression was tested using software called SPSS IBM Statistics. The result of this study stated that firm size has a significant and positive effect on firm value, on the other hand capital structure, profitability, and cash holding have no significant effect on firm value. The result of different tests before and during the COVID-19 pandemic stated that there was no difference in the average of firm value.
DETERMINAN NILAI PERUSAHAAN SEKTOR BAHAN BAKU SEBELUM DAN DI MASA PANDEMI COVID-19
Edmanata, Patricia Vida;
Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i2.33690
This research was conducted to see how the influence of capital structure, profitability, firm size, and liquidity on company value in raw material sector companies listed on the Indonesia Stock Exchange during 2018-2021 before and during the Covid-19 pandemic. Samples were taken by purposive sampling method and obtained a total of 25 companies as samples. All data is processed using Microsoft Excel 2019 and SPSS (Statistical Product and Service Solution). The results for the period before the Covid-19 pandemic showed that capital structure, profitability, liquidity did not affect company value, while firm size did affect company value. The results for the period during the Covid-19 pandemic showed that capital structure, profitability, and firm size had an effect on company value, while liquidity had no effect on company value. In a different test, the results showed there was no difference in company value before and during the Covid-19 pandemic. The implication of this research is that it is important for companies to pay attention to factors such as firm size which can increase company value and have a good impact on investor valuation.
DETERMINAN NILAI PERUSAHAAN SEKTOR BAHAN BAKU SEBELUM DAN DI MASA PANDEMI COVID-19
Edmanata, Patricia Vida;
Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i2.33755
This research was conducted to see how the influence of capital structure, profitability, firm size, and liquidity on company value in raw material sector companies listed on the Indonesia Stock Exchange during 2018-2021 before and during the Covid-19 pandemic. Samples were taken by purposive sampling method and obtained a total of 25 companies as samples. All data is processed using Microsoft Excel 2019 and SPSS (Statistical Product and Service Solution). The results for the period before the Covid-19 pandemic showed that capital structure, profitability, liquidity did not affect company value, while firm size did affect company value. The results for the period during the Covid-19 pandemic showed that capital structure, profitability, and firm size had an effect on company value, while liquidity had no effect on company value. In a different test, the results showed there was no difference in company value before and during the Covid-19 pandemic. The implication of this research is that it is important for companies to pay attention to factors such as firm size which can increase company value and have a good impact on investor valuation.
Pengaruh Firm Size, Leverage, Capital Expenditure, Profitability Dan Liquidity Terhadap Cash Holding
Zaputra, Nikky Laurent;
Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara
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DOI: 10.24912/jpa.v7i3.34293
This study aims to determine whether firm size, leverage, capital expenditure, profitability and liquidity have an influence on cash holdings in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the COVID-19 pandemic. The period in this study is from 2020 to 2022. The sample selection technique used in this study is a purposive sampling technique. The sample in this study were 50 companies with a total of 150 data analyzed using multiple linear regression analysis. Data processing uses Eviews 12 software and Microsoft Excel 2019. The results in this study are firm size, capital expenditure and profitability have no effect on cash holdings during the COVID-19 pandemic, while leverage and liquidity have a significant positive effect on cash holdings during the COVID-19 pandemic.