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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Community Engagement Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Rousilita Suhendah
Department Of Business Accounting, Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Firm Investment Perusahaan Manufaktur Sektor Industri Barang Konsumsi Anastassia Budiono, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.796 KB) | DOI: 10.24912/jpa.v1i3.5576

Abstract

This study was conducted to determine whether the independent variable has a relationship or influence on the dependent variable. The sample in this study was obtained through a non-probability sampling method, having a total of 23 companies in the goods and consumption industry sectors listed on the Indonesia Stock Exchange in 2014 - 2017. The amount of data obtained is 68 data. Data management is carried out using the SPSS program (Statistical Package for Social Sciences) for Windows Version 25. The results of the study show that leverage variables have no negative effect on firm investment, variable liquidity does not have a positive effect on firm investment, and profitability variables have a positive effect on firm investment
Faktor-Faktor Yang Mempengaruhi corporate Cash Holding Pada Perusahaan Manufaktur Di Indonesia Inneke Kurniawan, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.155 KB) | DOI: 10.24912/jpa.v1i2.5009

Abstract

This study aims to examine the effect of growth opportunities, net working capital, profitability, and capital expenditures on corporate cash holding in listed manufacturing companies in Indonesian Stock Exchange period 2014-2017. This study use 54 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study indicate that profitability has a significant positive effect on corporate cash holding while growth opportunities, net working capital, and capital expenditures has a significant negative effect on corporate cash holding.
Pengaruh Profitability, Firm Size, Dan Earnings Persistence Terhadap Earnings Response Coefficient Nicholas Eri Saputra, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.138 KB) | DOI: 10.24912/jpa.v3i4.15279

Abstract

The purpose of this research is obtain empirical evidence about effect of profitability, firm size, dan earnings persistence on earnings response coefficient in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research used 69 samples and 207 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and process using the Eviews 11 program. The result of this research indicated that earnings persistence has a positive and significant effect on earnings response coefficient while profitability and  firm size have no significant effect on earnings response coefficient. The implication of this study is persistence profit will make investors more interested in investing.
FAKTOR YANG MEMPENGARUHI RISK DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Theodora Vania Sugandha, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.88 KB) | DOI: 10.24912/jpa.v2i2.7632

Abstract

The purpose of this research is to determine the effect of board independence, firm size, profitability, and leverage of risk disclosure. This research uses 316 data from 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses computer  program  Eviews  version  9.0.  The results  of  this  research  indicate that  board independence has no significant effect on risk disclosure, firm size has a significant positive effect on risk disclosure, profitability has no positive effect on risk disclosure, and leverage has no significant effect on risk disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI Irene, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.418 KB) | DOI: 10.24912/jpa.v2i4.9378

Abstract

This study aims to obtain empirical evidence about the effect of profitability, leverage, security, and auditor reputation on bond rating in non financial companies listed on the Indonesia Stock Exchange for the period of 2016 to 2018. This research uses purposive sampling method. Samples were taken from 30 non financial companies with a total of 90 data for three years. Data processed with SPSS 25. Hypothesis testing in this study using logistic regression analysis. The result on this study shows that profitability has positive effect on bond rating, while leverage, security, and auditor reputation have no effect on bond rating.
FAKTOR-FAKTOR YANG MEMPENGARUHI RISK DISCLOSURE SEKTOR PERBANKAN YANG TERDAFTAR DI BEI Keziah Karfinto, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.25 KB) | DOI: 10.24912/jpa.v2i3.9548

Abstract

The objective of this research is to obtain empirical evidence about the effect of firm size, leverage, profitability, and public ownership on risk disclosure in banking companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research used 36 banking companies that were selected using purposive sampling method for a total of 108 data in three years. Data processed with EViews version 9. Random Effect Model is used to test the hypothesis in this study with panel data. The results of this research shows firm size has positive effect on risk disclosure, meanwhile leverage, profitability, and public ownership have no effect on risk disclosure. 
Faktor-Faktor Yang Mempengaruhi Peringkat Obligasi Pada Perusahaan Keuangan Catherine Amelia Wijaya, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.985 KB) | DOI: 10.24912/jpa.v3i2.11692

Abstract

This study was made with the aim to examine the effect of board size, board independence, leverage and profitability on bonds rating. This study uses 69 data samples from financial companies listed on the Indonesia Stock Exchange from the period of 2016-2018. This study uses Microsoft Office 365 software and IBM SPSS Statistics V25.0 to perform data processing. The results obtained in this study are board size has a positive and significant effect on bonds rating, leverage has a negative and significant effect on bonds rating while board independence and profitability has insignificant influence on bonds rating.
Pengaruh Firm Size, Leverage, Profitability, Dan Net Working Capital Terhadap Cash Holding Riska Ayu Agustya Putri, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.236 KB) | DOI: 10.24912/jpa.v3i3.14910

Abstract

The purpose of this research is to obtain empirical evidence about the effects of firm size, leverage, profitability, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This research used 85 samples and 255 data from manufacturing companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 11 program. The result of this research indicate that firm size and leverage doesn’t effect cash holding. Profitability has positive effect on cash holding. Net working capital has negative effect on cash holding.
Pengaruh Informasi Asimetri, Kinerja Masa Kini dan Kinerja Msa Depan Terhadap Earnings Management Pada Perusahaan Manufaktur Yang Go Publik dari Tahun 2006-2008 Rousilita Suhendah, Elsa Imelda
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.533

Abstract

Manajemen laba merupakan usaha manajemen untuk memaksimalkan keuntungan pribadi mereka dengan cara memanulasi laporan keuangan
Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Pada Tahun 2017-2019 Angelica; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19812

Abstract

This research aims to determined the effect of the leverage, profitability, firm size, net working capital, and capital expenditure on cash holding of manufacturing companies 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 that helped by EViews 11 SV software to test the hypothesis. The results of this study indicate that leverage, profitability, firm size, and capital expenditure had no effect on cash holding while net working capital had negative and significant effect on cash holding.
Co-Authors Alifah M. Anwar Andrew Yonanda Arya Hadi Dharmawan Beddu Tang Daryatno, Andreas Bambang Dinara Dosen Drajat Martianto Fanny Andriani Setiawan Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Heni , Heni Jennifer , Jennifer Johan Johan Lie, irene kim R. Sapto Hendri Boedi Soesatyo Rini Tri Hastuti Sophia , Natasya Yohana Susanna Ndraha Syahrul Syahrul