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Jamaludin Iskak
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Astrid Aurelia Prasetyo; Jamaludin Iskak
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.v5i1.22431

Abstract

This research aims at how the effect of liquidity, firm size and financial condition on going concern audit opinion on manufacturing company listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 30 companies. Data processing techniques using logistic regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 25 and Microsoft Excel 2013. The results of this study indicate that liquidity and financial condition have a significant influence on going concern audit opinion. The implication of this study is the need to planning considerations that can improve company's financial condition so that the company is free from going concern audit opinion by auditors.
FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI Ganison Ganison; Jamaludin Iskak
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.v5i2.23572

Abstract

This study aims to determine the effect of Profitability, Leverage, Liquidity, Firm Size, and Firm Growth on Dividend Policy in property companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Sample was selected using purposive samplingmethod and the valid data was 11 companies. The data processing technique uses multiple regression analysis what helped by IBM SPSS program (Statistical Product and Service Solution) for Windows released 24 and Microsoft Excel 2016. The results of this studyindicate that the results of this study indicate that Profitabilty, and Liquidity have a significant and positive influence on dividends. Policy, then Firm Growth has a significant and negative effect on Dividend Policy, while Leverage and Firm Size do not have a significant effect on Dividend Policy. The implication of this research is the need to increase the role of company management to determine Dividend Policy which can provide the return (return) that investors want and also improve company performance.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR BARANG KONSUMSI Marcellino Marcellino; Jamaludin Iskak
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.v5i2.23638

Abstract

The purpose of this study was to obtain empirical evidence of the influence of profitability, leverage, cash holding, and dividend payout ratio on income smoothing. The subjects in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2016 – 2019. The population in this study amounted to 56 companies and after being selected using the purposive sampling method, the research sample consisted of 19 companies where for fourperiods, the number of data became 76. Eviews version 12.0 program was used for data processing. The results of research on profitability had no effect on income smoothing,leverage had no effect, cash holding had a significant positive effect, while dividend payout ratio had no effect on income smoothing. The implication of this study is that stable profitability and leverage are needed to reduce income smoothing actions which will provide a good signal for investors.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2020 Wilsen Tanadi; Jamaludin Iskak
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.v5i3.25123

Abstract

This research was conducted to examine the effect of liquidity, profitability, growth,firm size, and previous year's audit opinion on the formation of going concern opinionson manufacturing sector that listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample was selected by purposive sampling method and the valid data were 32 companies. The data processing technique uses logistic regression analysis supported by SPSS software (Statistical Product and Service Solution) 25 program for Windows and Microsoft Excel 2019. The results show that liquidity, profitability, growth and firm size have no effect on the formation of a going concern opinion. While, the previous years audit opinion had a positive effect on the formation of a goingconcern opinion.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RASIO, RETURN ON ASSETS, AND FIRM SIZE TERHADAP FIRM VALUE MANUFAKTUR Evan Gorase; Jamaludin Iskak
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.v5i3.25266

Abstract

This study aims to understand how Firm Value influenced by Current Ratio, Debt to Equity Ratio, Return on Assets, and Firm Size to Firm Value (PBV) to manufactured company that listed on the Indonesia Stock Exchange on 2018-2020 period. Data were obtained by using multiple regression model and E-views 12 software with manufactured company in Indonesia as an object. To get a valid result, purposive sampling was used as sampling technique and get 69 company as main sample and approached by using multiple linear regression analysis & statistic descriptive. Result shows that Current Ratio has a significant influence on firm value. Despite the fact, T-test also shows that debt to equity ratio, return on asset and firm size has no significant influence on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI Grace Pratiwi; Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to explain the effect of Accruals, Leverage, and Sales Volatility on Earnings Persistence in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2018–2020. This research is quantitative so that the data used is secondary data obtained from financial reports. The sampling method in this study used a purposive sampling method. Samples were obtained from 22 companies during the 3 year observation period so that there were 66 samples. The IBM SPSS version 29.0 program was used in this study for data processing. The results of this study indicate that accruals have a significant effect on earnings persistence while leverage and sales volatility have no significant effect on earnings persistence.
PENGARUH FIRM SIZE, PROFITABILITY, DAN LEVERAGE TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Yolanda Manuella; Jamaludin Iskak
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.v8i1.36089

Abstract

This research was conducted with the aim of determining the effect of firm size, profitability, and leverage on income smoothing in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The sample selection in this study was carried out using a purposive sampling technique and obtained a total sample of 75 data. This study uses binary logistic regression analysis. The data obtained was processed using the Statistical Product and Service Solution (IBM SPSS) version 27.0 program. The results of this study indicate that firm size has no effect on income smoothing, profitability has a negative effect on income smoothing, and leverage has a positive effect on income smoothing.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI Jonathan Jonathan; Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/vke5mn15

Abstract

The purpose of this research is to examine the effect of Return On Equity, Earning Per Share, and Return On Asset on stock price of industry sector companies listed on the Indonesia Stock Exchange during 2019-2021. Sample was selected using purposive sampling method and results with 36 companies. Data processing techniques using multiple regression analysis with the Eviews 10 program and Microsoft Excel 2016. The results of this study indicate that Return On Equity, Earning Per Share and Return On Asset have insignificant effect on profitability, and firm size has a positive and significant effect on profitability. The implication is the need to To increase stock prices, companies need to pay attention and maintain the company's financial ratios in order to attract investors and increase stock prices.
Co-Authors Astrid Aurelia Prasetyo Evan Gorase Ganison Ganison Grace Pratiwi Jonathan Jonathan Marcellino Marcellino Wilsen Tanadi Yolanda Manuella