Articles
<![CDATA[PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Jeremy Stanley Pranoto, Herlin Tundjung Setijaningsih, Henny Wirianata]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (115.984 KB)
|
DOI: 10.24912/jpa.v2i1.7153
<![CDATA[The purpose of this research is to obtain empirical evidence abaout the effect of profitability, firm size, and institutional ownership on firm value. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2015-2017. This research is conducted with a sample of 64 manufacturing companies. The data in this research is processed by Eviews version 10.0. the result of this research show that profitability, firm size, and institutional ownership has no effect on firm value.]]>
<![CDATA[ANALISIS PENGARUH STRUKTUR ASET, PERTUMBUHAN ASET, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Levina Aurelia, Herlin Tundjung Setijaningsih]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (405.066 KB)
|
DOI: 10.24912/jpa.v2i2.7662
<![CDATA[The aim of this research is to examine the effect of asset structure, asset growth and firm size to capital structure of manufacture companies listed on Indonesia Stock Exchange for the period 2014-2017. Sampe wasselected using purposive sampling method amounted to 91 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 22. The result of this study show partially assets structure have significant effect to capital structurewhile asset growth and firm size have no significant impact to capital structure. However this study shows that simultaneously assets structure, assets growth and firm size have a significant effect on capital structure.]]>
<![CDATA[PENGARUH FIRM SIZE, PROFITABILITY, DAN CEO DUALITY TERHADAP RISK DISCLOSURE ]]>
<![CDATA[Via Novianty, Herlin Tundjung Setijaningsih]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (124.072 KB)
|
DOI: 10.24912/jpa.v2i3.9527
<![CDATA[The purpose of this research is to analyze the effect of firm size, profitability, and CEO duality of risk disclosure in listed banking companies in Indonesian Stock Exchange period 2016-2018. This research sample used 27 banking companies in Indonesian Stock Exchange during the period 2016-2018. This research uses the number of disclosure items in IFRS 7 in the index disclosed in each company’s annual report and also use multiple regression analysis. The results of this analysis indicate that firm size positively affect risk disclosure, while profitability and CEO duality have no impact on risk disclosure.]]>
<![CDATA[PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Cornecia, Vinca]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v7i1.33024
<![CDATA[This study aims to analyze the effect of profitability, firm size, and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used in this study used a purposive sampling method and the selected sample was 65 companies The Data processing technique uses multiple linear regression analysis and the data collected were processed using EViews 12.0 software. The results of this study indicate that profitability, firm size, and capital structure simultaneously have a significant effect on firm value. Then partially, profitability and capital structure have a positive and significant effect on firm value while firm size has a negative and significant effect on firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DEVIDEND POLICY PADA PERUSAHAAN FOOD AND BEVERAGE ]]>
<![CDATA[Clarentina, Viona]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v7i1.33034
<![CDATA[This study aims is to prove the effect of factors that affecting Dividend Policy of Food & Beverage companies. Sampling method used in this research is the purposive sampling method by finding 10 samples of Food & Beverage companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results from this study state that Liquidity have positive and significant influence on Dividend Policy. However, Profitability have negative and significant influence on Dividend Policy and Leverage have positive and non significant influence on Dividend Policy.]]>
<![CDATA[PENGARUH PER, DER, PBV TERHADAP HARGA SAHAM DENGAN EPS SEBAGAI MODERASI ]]>
<![CDATA[Sarfio, Efrina Marsella]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v7i2.33704
<![CDATA[This study aims to determine the effect of Price Earning Ratio (PER), Debt Equity Ratio (DER), Price to Book Value (PBV) on moving share price in energy companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, with Earning Per Share (EPS) as a moderating variable. In this study, there were 38 energy companies as a sample in which moderation regression analysis was performed. This study uses a purposive sampling technique with a total of 93 data in three years, and the data used in this study is secondary data obtained from financial reports. the research data was processed using IBM SPSS 26 and Microsoft Excel 2019. The results of this study indicate that the price earning ratio has a negative and insignificant effect on share prices; debt equity ratio has a positive and insignificant effect on share price; and price to book value has a positive and significant influence on share price. Furthermore, Earning Per Share (EPS) as a moderator can weaken the effect of Debt Equity Ratio (DER) and Price to Book Value (PBV) on share price but company size cannot moderate the effect of company growth on share price. The implications of this research are as a reference source for research related to share price and can support signal theory and can also make a positive contribution related to stock prices as a material consideration for investors before making investment decisions.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN ]]>
<![CDATA[Hidayat, Ruben]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v7i2.33721
<![CDATA[This study sought to ascertain the effects of firm size and leverage on the financial performance of Indonesian food and beverage subsector companies listed on the IDX from 2019 to 2021. This research was conducted with a total of 54 samples consisting of 18 Indonesian food and beverage subsector companies listed on the IDX from 2019 to 2021. The processing of research data uses the Microsoft Excel and Eviews applications version 12.0. The findings demonstrated that firm size had a positive and significant effect on financial performance, while leverage had a negative and significant effect. The findings of this study suggest that in order to improve financial performance, firms must reduce their use of leverage and grow in size, which will send a positive signal to those who are interested.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Anastassia, Cindy]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v6i1.28650
<![CDATA[This research aims to determine the effect of activity, liquidity and solvency on dividend policy with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Dividend policy is still an issue because dilemma between interested parties have different goals. The purpose of investors is to get returns, while companies want to continue to develop their business so that there are companies that distribute dividend on a small scale or not at all. This research will use a causal associative design. Samples were taken based on purposive sampling method of 43 companies, so the data for this research amounted to 129. Processing of data using the method of moderated regression analysis with Eviews 12. The results of this research indicate that activities have negative and significant effect on dividend policy, liquidity and solvency has no significant and positive effect on dividend policy, firm size is able to moderate the effect of activity on dividend policy, firm size in unable to moderate the effect of liquidity and solvency on dividend policy.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ignatia, Gresica]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v6i1.28657
<![CDATA[This study aims to analyze the effect of capital structure, firm growth and firm size on firm value of company listed in the Indonesian Stock Exchange (IDX) with managerial ownership as moderating variable. The study period from 2018 to 2020. The study used a quantitative method with multiple linear regression analysis. The study sample was taken based on purposive sampling method consisted of sixty five manufacturing companies. The data collected, was processed using EViews v.12.0 program. The results of this study show that the capital strucutre dan firm growth has significant positive effect on firm value. Menawhile, the results of firm size has no significant effect on firm value. This study also analyze that moderating variable of managerial ownership is not capable of moderated all variables of capital structure, firm growth dan firm size on firm value.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI MODERASI ]]>
<![CDATA[Sherine, Sherine]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v6i2.29593
<![CDATA[This research aims to analyze the effect of sales growth, leverage, and liquidity with firm size as a moderating variable in manufacturing companies listed on Indonesia Stock Exchange during 2017-2020. The sample was selected by purposive sampling method and the valid data were 100 samples. The data processing technique uses the Eviews 12 and Microsoft Excel 2019. The result of this research indicate that sales growth and liquidity have no effect on dividend policy, leverage has negative effect on dividend policy, firm size does not moderate the effect of sales growth and liquidity on dividend policy. This study also indicates that firm size moderate the effect of leverage on dividend policy.]]>
