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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.
Co-Authors Astrid Aurelia Prasetyo Evan Gorase Ganison Ganison Marcellino Marcellino Wilsen Tanadi