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<![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 ]]>
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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 ]]>
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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.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Lo , Sanny]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29789
<![CDATA[The goal of this study is to analyze the effect of profitability, solvability, independent commissioners, and institutional ownership on firm value in manufacturing companies that listed on Indonesia Stock Exchange from 2018-2020. Sampel was chosen with purposive sampling method and 159 data was obtained. The data was analyzed with EViews Student Version 12 and Microsoft Excel 2018. This study used panel data regression analysis. After the data has been analyzed, the result shows that firm value has positive and significant effect from profitability, but at the same time firm value has no effect from solvability, institutional ownership, and independent commissioners. The implication of this study is the need of increase supervision from independent commissioners and institutional ownership also pay attention with used debt that company has.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI EARNING MANAGEMENT DENGAN GROWTH SEBAGAI VARIABEL KONTROL ]]>
<![CDATA[Adithian, Kevin Andrew]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29890
<![CDATA[This research is conducted to analyze whether the size of a company and the leverage have positive impacts on earning management. As a comparison, this research also scrutinizes whether good corporate governance can give negative impacts on earning management. The sampling provided for this research utilise a purposive sampling, microsoft Excel 2019 and Eviews 12 student version to process the data. The research conducted to 48 manufacturing companies for the period 2017 until 2020 depicts that the size of a company and the leverage don't produce a positive impact on earning management, and that good corporate governance doesn't result in a negative impact. instead, it gives a positive influence. growth as control variable produce a positive impact on earning management.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Salim, Felisia]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i3.31210
<![CDATA[This study aims to determine and analyze the effect of liquidity, capital structure, and business risk on the company's financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample used in this research is 70 companies, which is the result of selection using purposive sampling method to obtain valid data. The data processing technique uses multiple regression analysis assisted by a computer-based program, namely Eviews (Economic Views) version 12. Based on the results of the F test the results of this study indicate that liquidity, capital structure, and business risk simultaneously (simultaneously) have a significant effect on company's financial performance. Based on the t-test (partial) the results show that liquidity and business risk have no positive and significant effect on the company's financial performance. Meanwhile, only the capital structure has a positive and significant effect on the company's financial performance.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Ambarwati , Ajeng]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i3.31426
<![CDATA[The purpose of this research is to analyze the effects of profitability, liquidity, and dividend policy on firm value in consumer goods companies that listed at the Indonesian Stock Exchange during 2018-2021. This research was conducted using a purposive sampling method with a total sample of 19 companies. This research was conducted using secondary data obtained from the financial statements contained on the website www.idx.com. The data processing technique uses multiple linear regression analysis and processed by Eviews 12.0 program. The results of this reseach indicate that profitability, liquidity, and dividend policy simultaneously have a significant effect on firm value. Partially, profitability has a significant and positive effect on firm value, but liquidity and dividend policy have no significant effect on firm value. Implication of this study is the company should pay attention to the ratios that affect firm value, so that will provide a positive signal for investor.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Anggaraeni, Adelia Sekar Sri]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32370
<![CDATA[This study aims to prove the effect of leverage, firm size, and sales growth on financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Sampling method used in this research is the purposive sampling method by finding 67 samples of manufacturing 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 found from this study indicate that leverage and sales growth have a significant and positive influence on financial performance. However, firm size have a positive non-significant effect on financial performance.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERBANKAN DENGAN RISIKO KREDIT SEBAGAI MODERASI ]]>
<![CDATA[Lee, Jason]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.32483
<![CDATA[The purpose of this study is to identify the effect of capital, liquidity, and operational efficiency on the financial performance of banking with credit risk as a moderating variable in banking companies listed in the Indonesia Stock Exchange (IDX) during the year 2016-2020. The data obtained are 125 data from 25 total banking samples. Furthermore, data collection techniques used in this research is purposive sampling that is processed using Eviews version 12 program. The result of this study concludes that capital and liquidity has no sinificant effect on financial performance of banking, while operational efficiency has a negative effect on financial performance of banking. The result concludes that credit risk cannot moderate capital and liquidity on financial performance of banking. This study also indicates that credit risk strengthens the effect of operational efficiency towards the financial performance of banking.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Wijaya, Michael]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i4.34741
<![CDATA[This study aims to analyze the effect of profitability, leverage, and firm size on the firm value of infrastructure companies listed on the Indonesia Stock Exchange (IDX). The sample methodology utilized in this study was purposive sampling. The sample was 19 infrastructure companies in the study period from 2020 to 2022, resulting in a total of 57 data processed. The data were processed using SPSS 25 software. The result showed that profitability and firm size positively affect firm value. On the other hand, leverage negatively affects firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI ]]>
<![CDATA[Dewi, Yuvati Karuna]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i4.35354
<![CDATA[This research aims to explain the effect of Institusional Ownership, audit committee, leverage and information asymmetry on conservatism accounting at industrial sector companies listed in Indonesia Stock Exchange during the period of 2019-2021. There were 75 samples of consumer cyclicals companies that have been previously selected using purposive sampling method with total of 225 data for three years. The hypothesis were tested by using multiple regression to analyze the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 26 and Microsoft Excel 2019. Results shows that institusional ownership, leverage, and information asymmetry has a poritive and significant effect on conservatism accounting, while the audit committe had no significant ieffect on the practice of income smoothing.]]>
