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All Journal Jurnal Paradigma Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Sufiyati Sufiyati Sufiyati Sufiyati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI Siska Nathalia; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21443

Abstract

This research aims to find the effect of the independent variable which is firm size, profitability, financial leverage, institutional ownership, and cash holding on dependent variable, income smoothing in manufacture companies listed in the Indonesian Stock Exchange during 2017-2019. Total samples used in this study is 201 samples that selected with purposive sampling method. Data processing techniques using logistic regression analysis with the help of EViews 11 and Microsoft Excel 365. The results of this study show that profitability has negative and significant influence towards income smoothing, firm size and financial leverage have negative and insignificant influence towards income smoothing, institutional ownership and cash holding have a positive and insignificant effect towards income smoothing. The implication of this study is investors need to consider another elements beside of net income when assessing a company.
PENGARUH GCG, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Evangelista Ervandy; Sufiyati Sufiyati
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.v5i1.22393

Abstract

This study aims to examine the effect of good corporate governance, firm size, and leverage on earning management in manufacture companies listed in Indonesia Stock Exchange (IDX) in 2017-2019. The sample processed using multiple linier regression model in this study amounted to 217 samples. The data in this research were processed using E-views 11.0. The result of this study indicates that board size, firm size, leverage, and institutional ownership have no significant effect on earning management, however auditor size have a negative and significant effect on earning management. The implication of this study is the bigger auditor size, the smaller the probabilitu of earnings management, while board size, firm size, leverage, and institutional ownership does not have a significant effect on earnings management.
PENGARUH LEVERAGE, UKURAN DEWAN, PROFITABILITAS DAN DEWAN INDEPENDEN TERHADAP MANAJEMEN LABA Winny Wijayanti; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23531

Abstract

This study aims to examine the effect of leverage, board size, profitability and board independence on earnings management in manufacture companies listed in Indonesia Stock Exchange (IDX) in 2018-2020. The sample processed using multiple linier regression model in this study amounted to 195 samples. The data in this research were processed using Eviews 11.0. The result of this study indicates that leverage, board size, and profitability have positive significant effect on earnings management, however board independence have a positive but no significant effect on earnings management. The implication of this study is the bigger of leverage, board size, and board independece, the higher the probability of earnings management, while board independence does not have a significant effect on earnings management.
PENGARUH FIRM SIZE, LIQUIDITY, LEVERAGE, PROFITABILITY, DAN GROWTH TERHADAP DIVIDEND POLICY Jessica Jecia; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25099

Abstract

The purpose of this study was to examine the effect of firm size, liquidity, leverage, profitability, and growth on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling. The sample in this study were 39 companies. This study uses multiple linear regression analysis using Eviews 12 software. The results of this study indicate that liquidity and growth have a negative and significant effect on dividend policy. While other variables, namely firm size, leverage, and profitability have a positive and insignificant effect on dividend policy.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN Vanesha Christy; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25249

Abstract

The purpose of this research is to determine the effect of firm size, firm age, profitability, leverage, and sales growth on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. This research is using 61 manufacturing companies for four years as a sample after selected by purposive sampling method from 198 companies. This research is using Eviews 12 SV software to process the data and using multiple linear regression analysis techniques to test the hypothesis. The result of this research shows that firm size, profitability and sales growth do not have significant effect on firm value while firm age and leverage has a negative and significant effect on firm value. The implication of this study is the need to increase the management performance so the old company can follow the current trend and the company leverage can decreasing, so that will bring a positive signal for investors which will increase the firm value.
PENGARUH DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER DI INDONESIA Tiara Rose; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36123

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of debt to equity ratio (DER), current ratio (CR), total asset turnover (TATO), firm size (SIZE), and cash turnover (CTO) on return on assets (ROA) for primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2021. The selection of samples using purposive sampling method and valid data is 29 companies. Data processing in this study used multiple regression analysis techniques with the Eviews software program version 12.0 and Microsoft Excel 2013. The results obtained showed that DER and TATO had a significant effect on ROA, but CR, SIZE, and CTO had no significant effect on ROA. The implication of this research is the need to carry out evaluations that are useful in making decisions in an effort to improve the company's financial performance which will provide a good signal for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN KONSUMEN PRIMER YANG TERDAFTAR DI BEI Betharia Kurniati; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36129

Abstract

The purpose of this research is to break down the effect of cash conversion cycle, sales growth, net working capital, profitability, and cash flow on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2019-2021. The sample of this research was selected using a purposive sampling method with a total valid data of 43 companies. This research data was processed using multiple regression analysis by SPSS program (Statistical Product and Service Solution) version 25 and Microsoft Excel 2019. The result of this research shows cash conversion cycle, and net working capital have significant effect on cash holding, and sales growth, profitability, and cash flow have no effect on cash holding. The implication of this research is to provide knowlegde to companies about the importance of the role of cash holdings as company’s operational funds and to be considered by investors by looking at the company’s cash holding ratio for further
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN BASIC MATERIALS YANG TERDAFTAR DI BEI Putri Andriani Arjo; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36140

Abstract

The purpose of this research is to obtain empirical evidence the effect of human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), capital, and firm size on the firm performance of 2 basic materials companies listed on the Indonesia Stock Exchange in 2019-2021. The sample selection used a purposive sampling method and 47 companies were obtained. The data processing technique uses multiple linear analysis methods with the SPSS Statistics 25 software program. The results of the study simultaneously state that human capital efficiency, structural capital efficiency, capital employed efficiency, capital structure and firm size have a simultaneous effect on firm performance. The results of the study partially stated that partially stated that capital structure and firm size had a significant effect on firm performance while human capital efficiency, structural capital efficiency, capital employed efficiency had no significant effect. The implication of this research is that companies manage their resources in order to improve company performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Verren Lee; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36160

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, firm growth and liquidity on firm value which is proxied by tobin’s q in consumer non-cylicals sector companies that listed on the Indonesia Stock Exchange (IDX) for 2019-2021 period. This research used 37 primary consumer sector companies with a total of 111 data from the consumer non-cylicals sector companies and the used purposive sampling method. Data processing was processed by multiple regression analysis and used secondary data through the IDX website then inputted and processed using the SPSS software program version 25. The results of this study showed that profitability has significant negative effect on firm value, firm size, firm growth and liquidity have no significant effect on firm value. The implication of this study is the important of the firm value that can influence a positive signal to investors.
FAKTOR PENENTU KEBIJAKAN HUTANG Sufiyati Sufiyati; Melvin Vanwi Goenawan; Eric Bryan Lie
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6594

Abstract

Salah satu keputusan yang penting dan mempengaruhi keberlanjutan perusahaan adalah keputusan untuk memilih sumber pendanaan ekternal atau internal. Kebutuhan tambahan dana ekspansi dapat mendorong perusahaan untuk menggunakan hutang, artinya perusahaan menggunakan sumber pendanaan eksternal. Purposive sampling digunakan dalam pemilihan sample, yang dianalisis dengan regresi linier berganda. Perusahaan yang bergerak di bidang barang consumer non cyclical yang terdaftar di Bursa Efek Indonesia antara tahun 2021 sampai 2024 sebagai sampel penelitian. Data diolah dengan program software SPSS. Variabel likuiditas memiliki dampak negatif terhadap kebijakan hutang, variabel profitabilitas, ukuran perusahaan, pertumbuhan perusahan dan struktur aset tidak menunjukkan berpengaruh.
Co-Authors Betharia Kurniati Claudia Laurenzia Claudia Laurenzia Eric Bryan Lie Evangelista Ervandy Jessica Jecia Melvin Vanwi Goenawan Putri Andriani Arjo Siska Nathalia Tiara Rose Vanesha Christy Verren Lee Winny Wijayanti