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Augustpaosa Nariman Augustpaosa Nariman
Universitas Tarumanegara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR David Gervaise; Augustpaosa Nariman
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.v5i3.25317

Abstract

This study aims to determine the effect of leverage, firm size, net working capital and profitability on cash holding in manufacturing companies in 2018-2020. The research sample was selected based on the purposive sampling method and the selected sample was 72 companies. The data processing technique used in this study uses multiple regression analysis assisted by the EViews 12 software and Microsoft Excel 2019. The results show that leverage has no significant negative effect on cash holding. Firm size has no significant positive effect on cash holding, while net working capital and profitability have a significant positive effect on cash holding.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Seng Kelvin; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

The purpose of this research is to prove empirically the effect of current ratio, debt to equity ratio, asset turnover, and firm size on profitability in property and real estate companies. This study uses 90 data samples that selected by using purposive sampling method. The data used are secondary data in the form of company annual reports. The object in this study is a property and real estate company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data are processed using Eviews12. The results of this research indicate that asset turnover and firm size has a positive effect on profitability and debt to equity ratio has a negative effect on profitability, while current ratio has no effect on profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI KEBANGKRUTAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Elvin Hon; Augustpaosa Nariman
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.v5i4.26412

Abstract

This research aims to examine the effect of cash flow, profitability, and leverage on the predicition of corporate bankruptcy in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. This study used a purposive samnpling method and obtained 19 companies and total of samples in this study were 57 samples. The method in this study used logistic regression analytics with Eviews12 and Microsoft Excel. The results of this study shows that cash flow, profitability, and leverage has an insignificant effect on prediction of corporate bankruptcy. Then, the cash flow variables. profitability, and leverage simultaneously has an effect on prediction of corporate bankruptcy.
PENGARUH PROFITABILITAS, LEVERAGE, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR Jovan Sutio; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

This study aims to analyze the effect of profitability, leverage, and activity on profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The method used for data analysis in this study is multiple linear regression analysis using Eviews version 12. The sample selection technique used is puposive sampling and obtained 55 manufacturing companies in the 2017-2019 period so that the total sample in this study is 165 samples. The results found that simultaneously profitability, leverage, and activity influence profit growth. Partial testing shows that both profitability and activity have a significant and positive effect while leverage has a significant and negative effect on profit growth.
IMPLIKASI KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Augustpaosa Nariman
Jurnal Akuntansi VOL. 19, NO. 2, JULI - DESEMBER 2019
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v19i2.1801

Abstract

Earnings owned by the company will attract investors to invest their capital in the company. Increased profits will have an impact on increasing the value of the company as seen from the company’s stock market price. The increasing value of the company will be influenced by several factors, namely financial performance, debt policy and intellectual capital. Financial performance illustrates how much companies can get profits, and how much the rate of return on equity. Financial performance is illustrated through profitability ratios. Debt policy is how much a company uses debt as a company capital in running its business. Intellectual capital is a non-physical factor that can provide benefits to the Company. In this case, it is illustrated by the company’s ability to develop technology, the ability and commitment of employees in carrying out their work and the system of procedures established by the company in carrying out its operational activities. The purpose of this study is to analyze how the influence of financial performance, debt policy, and intellectual capital on firm value. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. By using purposive sampling techniques and in accordance with predetermined criteria. The results showed that financial performance had a significant positive effect, debt policy had a significant negative effect, and Intellectual capital had no significant effect on the company. The analysis shows that financial performance and intellectual capital have a positive relationship, which when the financial performance and intellectual capital increase, there will be an increase in the value of the company, while debt policy shows a negative relationship, which debt policy ratio increases, there will be a decrease in the value of the company.Keywords: Financial Performance, Debt policy, Intellectual Capital, Value of the firm
IMPLIKASI LIQUIDITY, FINANCIAL LEVERAGE, DAN KINERJA LINGKUNGAN TERHADAP FINANCIAL PERFORMANCE Augustpaosa Nariman
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2479

Abstract

This study aims to determine the impact of liquidity, financial leverage, and environmental performance on the financial performance of manufacturing companies listed in the Indonesia Stock Exchange for the year 2018-2020. The sampling technique used in this research is the purposive sampling method. There are 26 registered manufactured companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was processed using Microsoft excel and E-views version 12. This study uses panel data regression with a fixed effect model. The results of this study indicate that financial leverage has a positive and significant effect on the financial performance, while liquidity and environmental performance have a positive and insignificant effect on the financial performance. Keywords: Liquidity, Financial Leverage, Environmental Performance, Financial Performance
Co-Authors Arpin Baresi Putra Christian Alessandro David Gervaise Ekadjaja, Margarita Elvin Hon Erick Hernandez Jovan Sutio Kevin Jeonghun Yonathan Jeong Margarita Ekadjadja Seng Kelvin Tanusdjaja, Hendang Willi Sunandi