Article Per Year (5 Year)
p-Index From 2019 - 2024
3.939
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Akuntansi Krida Wacana Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Paradigma Akuntansi Jurnal Akuntansi
Augustpaosa Nariman Augustpaosa Nariman
Universitas Tarumanegara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Jurnal Ekonomi

 1 
Implikasi corporate governance, investment opportunity set, firm size, dan leverage terhadap earnings quality Nariman, Augustpaosa; Ekadjaja, Margarita
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.332

Abstract

Profit of a company is used by creditor and investor to evaluate the performance of the management, estimate earnings power, and to predict future profit. Earning qualityis measured from the accrual. A company with high accrual is indicating that the quality of company profit is low, and vice versa. According to Chan,et al. (2001) profit quality in the financial report will increase company value which is reflected in the stock return. Purpose of the this research is to understand the impact of variable ofinstitutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto theearnings quality.  This research is using manufacturing industry that listed in the Indonesian stock exchange during the period of 2013-2016,sample is taken using purposive samplin technique.Based on analysis result and research is done using double linear regression with the eviews 9.0 software, we can conclude that there is a significant positive influence between institutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto the earnings quality. While leverage has insignificant influence to the earnings qualitymeasured with Discretionary Accruals (DACCR).
Faktor-Faktor Yang Mempengaruhi Indeks Harga Saham Gabungan Augustpaosa Nariman, Hendang Tanusdjaja,
Jurnal Ekonomi Vol 24, No 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.546

Abstract

The growth of the stock market in Indonesia from the Composite Stock Price Index (CSPI) showed quite fantastic in the last ten years after experiencing a downturn in the 2008 global financial crisis. The stock investment in the capital market is not the only type of financial investment, there is another type, namely Indonesia Bank Certificate (SBI) and money market measured by exchange rates. This study aims to find out how the SBI interest rate, exchange rate, money supply (M2) and inflation affect the JCI in the 2011-2015 periods. By using SPSS V20, it was found that in the period of SBI interest rate, exchange rate, money supply (M2) and inflation rate had no effect on the CSPI. This is due to the level of return on the capital market is greater than the SBI interest rate and exchange rate difference, while the number of transactions on the Indonesia Stock Exchange is still dominated by foreign investors, M2 does not affect the CSPI, and they are generally traders rather than investors, thus the inflation rate affects the company's growth was slightly ignored.
Analisis Faktor-Faktor yang Mempengaruhi Capital Expenditure Augustpaosa Nariman, Sharen Criselda,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.765

Abstract

This study aims to determine the effect of free cash flow, dividends, interest expense, and firm size on capital expenditures. This study uses a sample of 68 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The software used is Eviews version 12 with a purposive sampling method. This study uses a panel of regression data with three models, namely the common effect model, the fixed effect model, and the random effect model. After testing, the random effect model is the chosen model. The results of this study indicate that free cash flow and firm size have a positive and significant effect on capital expenditures. That is, the higher the free cash flow and the larger the size of a company, the higher the amount of capital expenditure. In addition, dividend and interest expenses have a positive and insignificant effect on capital expenditures.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Makanan dan Minuman Augustpaosa Nariman, Kenny Sukardi,
Jurnal Ekonomi SPESIAL ISSUE NOVEMBER 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v0i0.793

Abstract

This study aims to determine the effect of company size, profitability (ROA), Liquidity, Net Profit Margin and Total Asset Turnover on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2020 research period. The population of the food and beverage sector is 30 companies. The sampling technique used in this research is the purposive sampling method. There are 18 registered food and beverage companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was tested using E-views version 11. The data analysis method used was the multiple regression method. The results of this study indicate that firm size and total asset turnover have a positive effect on the capital structure. Liquidity has a significant negative effect on the capital structure, while profitability and net profit margins have no effect on the capital structure.
Implikasi Corporate Governance, Investment Opportunity Set, Firm Size, Dan Leverage Terhadap Earnings Quality Augustpaosa Nariman; Margarita Ekadjadja
Jurnal Ekonomi Vol. 23 No. 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.332

Abstract

The profit of a company is used by creditor and investor to evaluate the performance of the management, estimate earnings power, and to predict future profit. Earning qualityis measured from the accrual. A company with high accrual is indicating that the quality of company profit is low, and vice versa. According to Chan,et al. (2001) profit quality in the financial report will increase company value which is reflected in the stock return. Purpose of the this research is to understand the impact of variable ofinstitutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto theearnings quality. This research is using manufacturing industry that was listed in the Indonesian stock exchange during the period of 2013-2016,sample is taken using the purposive samplin technique.Based on analysis result and research is done using double linear regression with the eviews 9.0 software, we can conclude that there is a significant positive influence between institutional shareholding, board size, board independence, investment opportunity set, firm size, and leverageto the earnings quality. While leverage has insignificant influence to the earnings qualitymeasured with Discretionary Accruals (DACCR).
Faktor-Faktor Yang Mempengaruhi Indeks Harga Saham Gabungan Hendang Tanusdjaja; Augustpaosa Nariman
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.546

Abstract

The growth of the stock market in Indonesia from the Composite Stock Price Index (CSPI) showed quite fantastic in the last ten years after experiencing a downturn in the 2008 global financial crisis. The stock investment in the capital market is not the only type of financial investment, there is another type, namely Indonesia Bank Certificate (SBI) and money market measured by exchange rates. This study aims to find out how the SBI interest rate, exchange rate, money supply (M2) and inflation affect the JCI in the 2011-2015 periods. By using SPSS V20, it was found that in the period of SBI interest rate, exchange rate, money supply (M2) and inflation rate had no effect on the CSPI. This is due to the level of return on the capital market being greater than the SBI interest rate and exchange rate difference, while the number of transactions on the Indonesia Stock Exchange is still dominated by foreign investors, M2 does not affect the CSPI, and they are generally traders rather than investors, thus the inflation rate affects the company's growth was slightly ignored.
Analisis Faktor-Faktor yang Mempengaruhi Capital Expenditure Sharen Criselda, Augustpaosa Nariman
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.765

Abstract

This study aims to determine the effect of free cash flow, dividends, interest expense, and firm size on capital expenditures. This study uses a sample of 68 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The software used is Eviews version 12 with a purposive sampling method. This study uses a panel of regression data with three models, namely the common effect model, the fixed effect model, and the random effect model. After testing, the random effect model is the chosen model. The results of this study indicate that free cash flow and firm size have a positive and significant effect on capital expenditures. That is, the higher the free cash flow and the larger the size of a company, the higher the amount of capital expenditure. In addition, dividend and interest expenses have a positive and insignificant effect on capital expenditures.
Co-Authors Arpin Baresi Putra Christian Alessandro David Gervaise Deddy Irmansyah Ekadjaja, Margarita Elvin Hon Erick Hernandez Jessica Christie Jovan Sutio Kevin Jeonghun Yonathan Jeong Margarita Ekadjadja Revika Averamita Gunawan Seng Kelvin Tanusdjaja, Hendang Vidra Octavia Tjandra Putri Willi Sunandi Yohanes Yohanes