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All Journal Jurnal Paradigma Akuntansi
Sofia Prima Dewi
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Paradigma Akuntansi

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Faktor-Faktor Yang Memengaruhi Struktur Modal Mettalina; Sofia Prima Dewi
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.v4i3.19810

Abstract

The purpose of this research is to examine the influence of firm size, liquidity, profitability, sales growth, and tangibility toward capital structure in manufacturing companies listed in the Indonesian Stock Exchange in the period 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple linear regression what helped by Eviews program version 10 and Microsoft Excel 2007. The results of this study indicate that liquidity, profitability, and tangibility have negative effect on capital structure, while firm size and sales growth have no effect on capital structure. The implication of this study is manager must pay attention to the factors that can affect the capital structure, because the optimal capital structure can attract investors’ attention.
FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSET Katherine Kusuma Keegan; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22169

Abstract

The purpose of this research is proving empirically the effect of Debt to Asset Ratio,Asset Tangibility, Asset Turnover, and Sales Growth on Return on Asset inmanufacturing companies listed on the Indonesia Stock Exchange during 2016-2019.Sample was selected using purposive sampling method and the valid data is 35manufacturing companies from a total population of 134 manufacturing companieslisted on the Indonesia Stock Exchange during 2016-2019. The data processingtechnique using multiple regression analysis with the EVIews 10 program andMicrosoft Excel 2013. The results showed Debt to Asset Ratio has a negative effect onReturn on Asset, Asset Tangibility has no negative effect on Return on Asset, AssetTurnover has no positive effect on Return on Asset, and Sales Growth has a positiveeffect on Return on Asset. The implication of this research is the need to improve thecompany's financial performance to increase the company's Return on Asset which will provide a good signal for investors.
Faktor-Faktor Yang Memengaruhi Income Smoothing Dengan Mediasi Effective Tax Rates Nathania Clarissa; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19569

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, leverage and institutional ownership on income smoothing with effective tax rates as mediating variable. The sample used in this research is 35 property, real estate and building construction companies from a total population of 56 companies listed consistently on Indonesia Stock Exchange in 2017-2019. The side technique used is purposive sampling and the valid data was 35 companies. This study uses Structural Equation Model (SEM) which was helped by Smart PLS 3.0. The results showed that institutional ownership has a positive effect on income smoothing, leverage has a positive effect on effective tax rates, profitability has a negative effect on effective tax rates, while profitability, leverage and effective tax rates has no effect on income smoothing. Also, effective tax rates have no effect on mediate profitability and leverage through income smoothing. The implication of this research is the need to increase cautiousness of stakeholders in reading financial reports due to the possibility of income smoothing which could lead into inaccurate decisions.
Co-Authors Katherine Kusuma Keegan Mettalina Nathania Clarissa