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All Journal Jurnal Akuntansi Jurnal Paradigma Akuntansi
Linda Santioso
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Paradigma Akuntansi

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Pengaruh Leverage, Likuidity, Firm Size, Dan Investment Opportunity Set Terhadap Earning Quality Eka Noviyanti; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19816

Abstract

This research aims at how the influence of leverage, liquidity, company size and investment opportunity set on earnings quality in manufacturing industries listed on the Indonesia Stock Exchange during 2017 - 2019. Sample was selected using purposive sampling method and the valid data was 76 companies. Data processing techniques using dated panel what helped by Eviews program and Microsoft Excel 2013. The results of this study indicate that leverage and firm size have a significant influence on earning quality, and liquidity and investment opportunity set don’t have a significant influence on earning quality.The implication of this study is the need to increase the accuracy of leverage, liquidity, firm size and investment opportunity set to increase earning quality of company in order to predict future cash flows and become an accurate basis for users of financial statements that make financial reports the basis for decision making.
Indikator-Indikator Dari Volatilitas Harga Saham Pada Perusahaan Manufaktur Di BEI Tahun 2016-2019 Jane Levi Andrea; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19818

Abstract

This research aims to know and analyze the role of dividend payout ratio, firm size, earnings volatility, asset growth, and leverage towards share price volatility in every sectors of manufacturing industry listed in the Indonesia Stock Exchange during 2016-2019. The data is collected through www.idx.com and the company’s official website. Purposive sampling was the chosen method for this research and with 46 companies used as the sample. Data is processed with multiple regression analysis with the help of Eviews 11.0 and Microsoft Office 2013. The results of this study indicate earnings volatility was positively significant towards share price volatility while dividend payout ratio, firm size, asset growth, and leverage have no significant relation towards share price volatility.
Co-Authors Aditiya Christianto Gunawan Eka Noviyanti Jane Levi Andrea Nurainun Bangun Yuniarwati Yuniarwati