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All Journal Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi
Herlin Tundjung
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS, ASSET TANGIBILITY, FIRM SIZE, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL LEVERAGE Melisa Melisa; Herlin Tundjung; Djeni Indrajati
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.v4i4.21363

Abstract

This research aims at how the effect of profitability, asset tangibility, firm size, and growth opportunity towards financial leverage on manufactur industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple regression analysis what helped by Eviews program (Econometric Views) for Windows released 11 and Microsoft Excel 2016. The results of this study indicate that profitability has a significant and negative influence on financial leverage while tangibility, firm size, and growth have insignificant and positive influence on financial leverage. The implication of this study is the need to increase the role of management to manage the financial leverage that will bring a good signal for investors.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL DIMODERASI KOMITMEN ORGANISASIONAL Lia Suciati; Herlin Tundjung
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims at how the role of the role of budgetary participation, budget goal clarity and accounting controlon managerial performance, and the effect of organizational commitment implementation toward managerialperformance on State Civil Apparatus at North Jakarta District Court. Sample was selected using saturation samplingmethod and the valid data was 76 respondent. Data processing techniques using multiple regression analysis whathelped by SPSS program (Statistical Product and Service Solution) for Windows released 25. The results of this studyindicate that budgetary participation, budget goal clarity and accounting control have a positive and significantinfluence on manajerial performance, and organizational commitment increases influence budget goal clarity onmanagerial performance. The implication of this study is that managers can use budgetary participation, budget goalclarity and accounting control to improve managerial performance and to strengthen budget goal clarity onmanagerial performance can use organizational commitment.
Co-Authors Daniel Puji Djeni Indrajati Lia Suciati Melisa Melisa