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All Journal Jurnal Paradigma Akuntansi
Sugiarto, Elizabeth
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Economics, Econometrics & Finance Social Sciences

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KAITAN PROFITABILITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Kristika, Newanda Dwi; Sugiarto, Elizabeth
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33759

Abstract

The purpose of this research is to find out the relationship between profitability, capital structure, and company size on company value in food and beverage sub-sector companies listed on the IDX in 2019-2021. This study used a purposive sampling method with 81 samples of data to be tested from 27 companies. This study used the Rank Spearman Correlation test using the SPSS version 25 application and assisted by the Microsoft Excel program in collecting data. The results of the study show that profitability has a weak, positive and insignificant correlation to firm value, capital structure has a weak and negative correlation, but is significant to firm value, and firm size has a weak, negative, and insignificant correlation to firm value. The implication of this research is to maintain and increase the value of the company so that it can attract investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN INDEKS LQ45 Virgiano, Laurensius Jason; Sugiarto, Elizabeth
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33773

Abstract

The purpose of the discussion in this study was carried out to test the effect of earnings per share, return on assets, and firm size on stock prices in companies listed on the LQ45 index consecutively during the 2019-2021 period. This study used data from 75 samples companies by applying purposive sampling and using the Statistical Package for the Social Science (SPSS) software version 26 in the collection process. Data processing in this observation utilizes multiple regression equations. Based on the results of data processing, earning per share has a positive significant effect on the stock price, return on assets has a positive significant effect on the stock price, and firm size has a positive significant effect on the stock price.
KAITAN PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA LQ 45 Halim, Aurelia Winetha; Sugiarto, Elizabeth
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26638

Abstract

This study was conducted to determine the correlation between profitability, firm size, leverage, and liquidity in companies listed on the LQ 45 in Indonesia Stock Exchange. The sample selected using a purposive sampling method and 25 companies was chosen with the amount of data that could be used were 91. The data was processed using the IBM application version 22. Using non-parametric research with The Spearman Rank Correlation test results that the profitability variable has a strong, positive and significant correlation to dividend policy, the firm size variable has a weak, negative and insignificant correlation to dividend policy, the leverage variable has a moderate, negative and significant correlation to dividend policy, and the liquidity variable has a weak, positive and significant correlation to dividend policy. The results of this study show that companies that convey high profitability, leverage and liquidity can give a signal rather than the company will give a high dividend or not.
PENGARUH ASSET GROWTH, SALES GROWTH, LIKUIDITAS, DAN ACTIVITY RATIO TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Yubiantoro, Malvin; Sugiarto, Elizabeth
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.v6i3.31437

Abstract

This study aims to determine the effect of asset growth, sales growth, liquidity, and activity ratios on capital structure in manufacturing companies listed on the IDX for the 2018-2020 period. Purposive sampling method was used in determining the sample, so obtained 72 manufacturing companies. The statistics processing technique uses multiple regression analysis the usage of SPSS version 25. The results of this have a look at imply that the primary unbiased variable is asset boom or asset boom has a superb and insignificant effect on capital. The second independent variable is sales growth or sales growth has a negative and insignificant effect on capital structure. The third independent variable is liquidity has a negative and significant effect on capital structure. Finally, the fourth independent variable is the activity ratio which has a positive and insignificant effect on capital structure. The implication of this is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving company performance.
PENGARUH ASSET GROWTH, SALES GROWTH, LIKUIDITAS, DAN ACTIVITY RATIO TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Yubiantoro, Malvin; Sugiarto, Elizabeth
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.v6i4.32371

Abstract

This study aims to determine the effect of asset growth, sales growth, liquidity, and activity ratios on capital structure in manufacturing companies listed on the IDX for the 2018-2020 period. Purposive sampling method was used in determining the sample, so obtained 72 manufacturing companies. The statistics processing technique uses multiple regression analysis the usage of SPSS version 25. The results of this have a look at imply that the primary unbiased variable is asset boom or asset boom has a superb and insignificant effect on capital. The second independent variable is sales growth or sales growth has a negative and insignificant effect on capital structure. The third independent variable is liquidity has a negative and significant effect on capital structure. Finally, the fourth independent variable is the activity ratio which has a positive and insignificant effect on capital structure. The implication of this is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving company performance.
Co-Authors Halim, Aurelia Winetha Kristika, Newanda Dwi Virgiano, Laurensius Jason Yubiantoro, Malvin