Article Per Year (5 Year)
p-Index From 2021 - 2026
0.882
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Sufiyati Sufiyati Sufiyati Sufiyati
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
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.
Co-Authors Claudia Laurenzia Claudia Laurenzia Evangelista Ervandy Jessica Jecia Siska Nathalia Vanesha Christy Winny Wijayanti