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All Journal Jurnal Paradigma Akuntansi
Hendang Tanusdjaja
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Economics, Econometrics & Finance Social Sciences

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PENGARUH CR, ROA DAN EPS TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI Karin Karin; Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21368

Abstract

This research was conducted with the aim of knowing the effect of Current Ratio (CR), Return on Assets (ROA) and Earning per Share (EPS) on company value in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by using purposive sampling method and the amount of data that met these criteria was 12 companies. The data processing technique in this study uses multiple regression analysis with the help of the SPSS (Statistical Product and Service Solution) program for Windows version 25 and Microsoft Excel 2010. The results of this study indicate that the ROA variable has a significant effect on firm value.Meanwhile, the variavels of CR and EPS have no significant effect on firm value.Simultaneously CR, ROA and EPS have a significant effect on firm value. The implication of this research is the need for the role of company management in increasing financial ratios in order to increase company value so that it can attract investors.
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MODERASI William William; Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23628

Abstract

The purpose of this study was to determine the effect of liquidity and capital structure on firm value with profitability as a moderating variable in transportation and logistics companies listed on the Indonesia Stock Exchange in 2018-2020. Samples were taken based on predetermined criteria using purposive sampling method. The data that meet the criteria are 10 companies. The sample processing method uses moderated regression analysis (MRA) using E.views 12 application. The results obtained in this study are liquidity has a positive effect on firm value, capital structure has no effect on firm value, and profitability is only able to moderate the relationship between liquidity and value company. These results indicate that companies need to improve liquidity performance and pay attention to profitability performance in order to increase company value which will give a positive signal to investors.
FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE Justin Justin; Hendang Tanusdjaja
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.v6i2.29875

Abstract

This study aims to determine the effect of firm size, financial distress, and leverage on earnings management moderated by corporate governance. The sample used in this study was taken by purposive sampling method from companies listed on the IDX during 2018-2020. The data is secondary data and processed using SPSS version 25 and Microsoft Excel 2019. Based on the criteria, 54 companies were selected that could be used as samples. The total number of data is 162 minus 40 outlier data so that the amount of data that can be used is 122 data and then tested with multiple linear regression analysis technique. Based on the research conducted, firm size and financial distress have a significant positive effect on earnings management, while leverage has no effect on earnings management. Corporate governance with independent commissioners as a proxy cannot moderate firm size and financial distress, but can moderate the relationship between leverage and earnings management.
Co-Authors Justin Justin Karin Karin William William