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All Journal International Business and Accounting Research Journal JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Paradigma Akuntansi
F.X. Kurniawan Tjakrawala, F.X. Kurniawan
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Paradigma Akuntansi

 1 
PENGARUH PROFITABILITAS, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA William, Carla; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32893

Abstract

The purpose of this study was to determine the effect of profitability, firm size and leverage on earnings management. This research uses secondary data and quantitative research as the type of research is. In this study, the population are LQ 45 companies which are listed on the website of Indonesia Stock Exchange for the period 2016-2021. The total sample reached 138 data and the method chosen when taking the sample was using the purposive sampling method. This research is also assisted by using SPSS 25. Based on the results obtained from the study, it shows that profitability and leverage partially have a significant effect on earnings management. Firm size partially has no significant effect on earnings management. Simultaneously (together) the variables of profitability, firm size and leverage have a significant effect on earnings management.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Lonardo, Felix; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32953

Abstract

Firm value affects productivity, influence, firm size and organizational capital design. This study aims to examine some of these factors observationally in food and drink area producer organizations that have been listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. 40 assembly organizations in the food and drink area have tried to take advantage of non-profability. inspection technique. The optional information used in this organization is the assembly organization's fiscal report. The specialist engaged the SPSS form 22 program in handling the information in this review. Specialists got the consequences of the inspection led as follows: productivity, company size, and capital construction significantly impact the benefits of assembling organizations in the food and beverage sector, while the influence significantly affects a value in the company.
PENGARUH SALES GROWTH, LEVERAGE, DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE Deaztara, Angkasa; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29594

Abstract

This research hopes to be able to show the influence and relationship that occurs on sales growth, leverage, and the intensity of fixed assets on tax avoidance during 2015 to 2019 in manufacturing companies listed in the Indonesia Stock Exchange. This survey used a sample of 64 companies which were selected based on techniqueof purposive sampling and the research method was quantitative. The data processed in this research was carried out with a program or software using SPSS (Statistical Program for Social Science) version 26 and analyzed recording to multiple linear regression analysis. Data can be obtained through financial statement on the IDX official website. The result explains that the sales growth and leverage variables have a negative but significant effect while, the asset intensity variable has no significant effect on tax avoidance. The implications and suggestions needed are that an increase in sales growth and leverage is needed for decisions made on activities from tax avoidance.
PENGARUH RETURN ON ASSET, EARNING PER SHARE, DAN CURRENT RATIO TERHADAP HARGA SAHAM Dammyanti, Sintia; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29607

Abstract

This research aims to determine and analyze the effect of return in assets, earnings per share and current ratio on stock prices in manufacturing industries that have been listed on the Indonesia Stock Exchange in the period 2015 to 2019. The sample was selected by purposive sampling method after being calculated by the slofin method. The data that has been obtained by researchers and valid to be studied are 40 companies. The researcher uses data processing techniques using regression analysis assisted by the IBM SPSS version 23 program. The results obtained by this study indicate that return on assets and earnings per share have a significant effect on stock prices and the current ratio has no significant effect on stock prices. However, when it is examined again that return on assets, earnings per share and current ratio have a positive influence on stock prices. This makes investors look more at the return on assets and earnings per share which can increase stock prices than the current ratio. For further research, moderating variables can be added so that the results will be more varied than others.
PENGARUH LEVERAGE & SALES GROWTH TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Azari, Refina; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.29924

Abstract

The research was conducted to find out how leverage and sales growth play a role in financial distress, in the manufacturing industry listed on the IDX during the 2015-2019 period. The sample was obtained using certain criteria by purposive sampling using statistical software assistance in the form of SPSS version 21 with logistic regression analysis. Research proves that Debt asset to ratio (DAR) is able to have a significant effect on financial distress, Sales growth (SG) does not have a significant effect on financial distress. The moderating variable used is profitability, profitability proxied by return on assets (ROA) is able to significantly weaken the effect of leverage on the interest coverage ratio (ICR) and profitability is able to significantly weaken the relationship between sales growth and interest coverage ratio (ICR). The implications of this research are the need to increase the effectiveness of the company's management role in taking actions that can affect financial conditions in preventing financial difficulties.
PENGARUH GROWTH OPPORTUNITY, FIRM SIZE, LEVERAGE DAN NET WORKING CAPITAL TERHADAP CASH HOLDING Nathania, Theofanne Adriel; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31213

Abstract

Obtain evidence relating to the effect of growth opportunity, firm size, leverage and net working capital on cash holding with the research subject of companies with the manufacturing sector listed on the Indonesian Stock Exchange in 2016-2020 or 5 consecutive years with a sample size of 59 companies in the manufacturing sector after determining the minimum number of samples using the Slovin formula and sorting using the purposive sampling method is the purpose of why this research was carried out. The use of the SPSS 25 program is applied in processing research data so that research results such as growth opportunity have a positive and significant impact on cash holding. Then, leverage along with net working capital has a significant negative effect on cash holding. Meanwhile, firm size has a positive but not significant effect on cash holding.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE Pardomuan, Reinhard Marthin; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32384

Abstract

The purpose of this study is to investigate the governance of manufacturing companies which include the board of directors, audit committee, institutional ownership, and intellectual capital, listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. This is an empirical assessment of the impact of corporate governance on financial performance. Data collection was carried out on 201 samples of company data selected with the purposive sampling method. The Processing of survey data is supported by the programs SPSS Output program and Microsoft Excel 2019. The results obtained indicate that the board of directors (BOD), institutional ownership (IO), and intellectual capital (VAIC) have a significant influence on financial performance (ROA). The Audit Committee (AC) does not affect the financial performance (ROA). The conclusion of this study is that not only fovernace but also intellecetual capital management needs better governance in order for companies to improve their financial performance.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Wijaya, Andrea; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34737

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, and liquidity on firm value in companies in the primary consumer, non-primary consumer, healthcare, industrial, transportation & logistics sectors in the 2017-2021 period. The data collection carried out is quantitative in nature. The sample used is secondary data taken from the Indonesia Stock Exchange (IDX). In this study, the sample used was 300 samples from 97 companies using purposive sampling method. Data analysis using multiple linear regression method. Data was collected with the help of Microsoft Excel 2016 and processed using SPSS edition 21. The results in this study show that profitability (ROA) and leverage (DAR) have a positive and significant effect on firm value. While Liquidity (CR) has a positive but not significant effect on firm value.
Co-Authors Azari, Refina Dammyanti, Sintia Deaztara, Angkasa Dra. Nurainun M.M.,Ak Bangun Jannah, Rauzatul Kurniati W. Andani Linda Santioso Lonardo, Felix Nathania, Theofanne Adriel Pardomuan, Reinhard Marthin Putri Kurniawan, Adeline Wijaya, Andrea William, Carla