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Journal : Jurnal Paradigma Akuntansi

PENGARUH GROWTH OPPORTUNITY, LIQUIDITY, TANGIBILITY, DAN FIRM SIZE TERHADAP CAPITAL STRUCTURE Venni Julyandy Putri; Ardiansyah Ardiansyah
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.v5i2.23544

Abstract

This study aims to obtain empirical evidence regarding the effect of growth opportunity, liquidity, tangibility, and firm size on the capital structure of manufacturing companies in the consumer goods industries and miscellaneous industries listed on the IDX in 2018-2020. Sample selection using purposive sampling method with the valid data as many as132 samples consisting of 44 companies. The data processing technique used multiple regression analysis assited by the Eviews version 12 program and Microsoft Excel 2007. The results showed that growth opportunity, liquidity, and tangibility had no significant effect on capital structure, while firm size shows that there is an effect positive and significant to the capital structure.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, PELUANG PERTUMBUHAN TERHADAP KEBIJAKAN DIVIDEN Vania Vania; Ardiansyah Ardiansyah
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.v5i2.23637

Abstract

The purpose of this study is to determine whether profitability, growth opportunities, company size, and leverage have an influence on dividend policy. This study use purposive sampling method and use 40 manufacturing companies listed on the Indonesia Stock Exchange during 2016-2019. This study use multiple regression analysis with eviews 12. The results show that company size and leverage do not have a significant effect on dividend policy, while growth opportunities and profitability have a significant positive effect on dividend policy. The implication of this research is companies need to increase their profits, so that companies are able to distribute dividends in high amounts and attract investorattention.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Anggita Rahmadhani; Ardiansyah Ardiansyah
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.v5i3.25101

Abstract

This research aims to obtain empirical facts regarding the effect of leverage, firm size, institutional ownership, and audit committee on earnings management in manufacturing companies in the basic and chemical industry sector and the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2019 period. In this research, the multiple regression model is used to test the independent variable against the dependent variable. Samples that have been selected by purposive sampling method, resulted in as many as 52 companies. The data processing in this research utilizes the Eviews 12 application and Microsoft Excel 2010. The results of this research show that the variables of firm size, institutional investor, and audit committee have no significant effect on earnings management, while the leverage variable displays a significant positive effect on earnings management.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN William Wibowo; Ardiansyah Ardiansyah
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

Abstract

This research aims to determine whether there is an effect of leverage, sales growth, profitability and firm size on the value of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using purposive sampling method and the valid data was 36 companies. The data processing technique using panel data regression analysis assisted by the Eviews 12 program. The results of this study indicate that leverage has a significant and positive effect, sales growth has no effect on firm value, profitability and firm size have a significant and negative effect on firm value. The implication of this research is the need for attention to leverage, profitability, and company size in order to increase firm value.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN MANUFAKTUR PERIODE 2018-2020 William Wibowo; Ardiansyah Ardiansyah
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

Abstract

This research aims to determine whether there is an effect of leverage, sales growth, profitability and firm size on the value of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using purposive sampling method and the valid data was 36 companies. The data processing technique using panel data regression analysis assisted by the Eviews 12 program. The results of this study indicate that leverage has a significant and positive effect, sales growth has no effect on firm value, profitability and firm size have a significant and negative effect on firm value. The implication of this research is the need for attention to leverage, profitability, and company size in order to increase firm value.
Co-Authors Abd. Rasyid Syamsuri Abdul Rahman Abdullah Abdullah Abdur Rauf, Abdur Achmad Ramadhan Achmad, Isma’il Adinda Suciyandhani Afana Riesma Ila’la, Afana Riesma Afik Hardanto Amaliah, Isma Andi Pasinringi Anggita Rahmadhani Apdila Safitri Arda Arda Arjuna Arjuna Asep Handaya Saputra Asep Saputra Asna Mustofa Atiqa Aulia Azhiimatun Qurrotu A’yuni Bagio Kadaryanto, Bagio Buchori Asyik Budiman, Yosef Satrianus Chairul Irawan Dahlia Dahlia David Kaluge Denny Widhiyanuriyawan Devi Lestari Dewi, Puput Puspita Dwi Intan Rahayu Edy Haryono Eliza, Naila Endang Warih Minarni Eni Sumarni erdiansyah erdiansyah, erdiansyah Evi Deliana HZ Evie Awuy Firman Firman Fitri Diana Wulansari Gandung Sugita Gunawan Gunawan Gusman Lesmana Hamdani Hamdani Handoko, Dody D. Happy Ariyanto Hartinah Hartinah Harun, Asri Martha K. Hasby Syarifuddin Masyhuri, Hasby Syarifuddin Hasiru, Roy Hasniar Hasniar, Hasniar Herdin Muhtarom Herri Novealdi Idha Sari Ilato, Rosman Ilmi, Syaiful Imam Prawiranegara Gani INDIRA PUTRI FAUHAN Indriastuti, K Janur, Nur Akifah Jibril, Hadira Thumaninah Juli Julaiha Jumadi Tangko Kasnaeny Karim, Kasnaeny Khalikussabir, Khalikussabir Krissandi Wijaya Kurniati, Fitrah Laras Cempaka Magvira, Magvira Masrukhi Masrukhi Masrullita, M Masrurodin, Zaenul Melizubaida Mahmud Meriatna Miranti Adelia Afda Moh. Alamsyah Muh Syukri MUHAMMAD AGUS SALIM Muhammad Al-hafiz MUHAMMAD ALI Muhammad Arsyad Suyuti Muhammad Asyraf Al-Kholis Muhammad Fachri Muhammad Rivai Mulyani, Nunung Sri Munawir Munawir Naisya Hanan, Naisya Ni Putu Galuh Megantari Ekaputri, Ni Putu Galuh Nugroho Dewanto Nur Helmi Nurjannah Nurmawati Nasibu Nurul Maulida Alwi Oktavianus Prayitno, Oktavianus Oktawati, Nurul Ovie Panigoro, Meyko Pariyadi, Pariyadi Poloalo, Ayudia Pratama, Aghy Gilar Purnami Purnami Purwoko H Kuncoro, Purwoko H Putri Neva Octavia Putri Rieski Imanda, Putri Rieski Radia Hafid Rafika Ratik Srimurni Rahma Faelasofi, Rahma Rainarli, Ednawati Rais, Amin Rasmiwetti Rasmiwetti, Rasmiwetti Rejebmamet, Rejebmamet Reza Kusuma Nurrohman, Reza Kusuma Rinitha Dinda Safitri, Rinitha Dinda Riswan Berutu Rizki Maryam Astuti Rizky, Robby Rosmaniar Gailea Safriwardy, Ferri Saharuddin Nara Sahnan Rangkuti Salim Said Daulay Sastrio, Sastrio Sedarmayanti, Sedarmayanti Seniati Seniati, Seniati Siswanto, A Siswantoro Siswantoro Siti Ulfatun Najiyyah, Siti Ulfatun Sopan Sofian Sri Wilda Albeta Suci Puji Hadianti Sudirman Sudirman Suharto, Adviansyah Huda Suryati, S Syaharuddin Rasyid Syarwani Canon Taku Nishimura, Taku Taslim, Syafaat triantoro, dony arung Umami, Nia Nurul Usman Moonti Vania Vania Venni Julyandy Putri Waeduramae, Sulaeman Wahyudi David Wardoyo, E Hagni Wargadalem, Farida Ratu Wibowo, Andrianto Heri William Wibowo Yunita Sabrina, Yunita Yusuf Kendek Yusuf Kendek Paluin Zubaidah Zubaidah