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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Jurnal Manajemen Jurnal Paradigma Akuntansi Jurnal Akuntansi

SOFIA PRIMA DEWI

Faculty Of Economics, Universitas Tarumanagara, Jakarta

Author-ID : 2385536

Economics, Econometrics & Finance Education Social Sciences

Published : 37 Documents Claim Missing Document

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Faktor-Faktor Yang Memengaruhi Cash Holding Adrian Nathan Heryanto, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19222

This study aims to obtain empirical evidence regarding the determinants of cash holding of manufacturing companies listed on the Indonesian Stock Exchange during 2017-2019 period with a sample of 38 companies after going through the method. purposive sampling. Data processing uses multiple regression analysis helped by Eviews 10 and Microsoft Excel 2010. The results show that leverage has a significant negative effect on cash holding, while profitability, firm size, managerial ownership, and capital expenditure have no significant effect on cash holding. The implication of this research is the importance of cash holding for company as a source of funding and as a flexible asset to financing an investment.

Faktor-Faktor Yang Memengaruhi Profitabilitas Pada Perusahaan Manufaktur Agnes Tania, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i1.17519

This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, total asset turnover, firm size, and sales growth toward profitability in manufacturing companies listed on Indonesia Stock Exchange during 2017-2019. This study uses 37 companies as the research sample selected using purposive sampling method with a total of 111 data for three years. The data processing technique uses multiple linear regression assisted by EViews 11 program. The results of this study indicate that total asset turnover has a positive effect on profitability, leverage has a negative effect on profitability, while liquidity, firm size, and sales growth have no effect on profitability. The implication of this study is the need to increase total asset turnover and reduce leverage to increase company profitability which will provide good signals for investors.

Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Yang Terdaftar Di BEI Olivia Trinita, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted with the aim of obtaining empirical evidence regarding the factors that influence the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study took data from annual reports for three periods, namely from 2015 to 2017 with total sampleas 65 companies. The sampling technique in this study was using purposive sampling and processed through program called Eviews version 9.5. The results obtained in this study indicate that capital employed efficiency has a positive effect on company performance, human capital efficiency has a negative effect on company performance, structural capital efficiency has no influence on company performance, capital structure has a negative influence on company performance, and firm size has an positive influence for company performance. Recommendation for the next studies is to add more independent variable such as audit committe, independent board of commissioners, and corporate social responsibility (CSR).

Faktor-Faktor Yang Memengaruhi Profitabilitas Perusahaan Manufaktur Frederick, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to examine the effect of sales growth, firm size, liquidity, capital structure, and working capital on profitability on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses secondary data in the form of financial statements which ends on 31 December ended period which was tested using Eviews Software version 11.0 SV. This study uses 31 manufacturing companies that have been selected through a purposive sampling method with a total of 93 data for three years. The results of the research showed that capital structure has negative effects to the profitability, while sales growth, firm size,, liquidity, and working capital have no effect to the profitability.

FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Nathania Debora T Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of intellectual capital, leverage, firm size, and liquidity on firm performanceat manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 64 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 192data for three years. This research data was processed using EViews 10. Results shows that human capital efficiency, capital employed effiency and leverage has a significant influence on firm performance, while structural capital efficiency, firm size, and liquidity has no significant influence on firm performance.

Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Felicia Herawan, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i1.11414

This research aims to obtain empirical evidences on the influence of profitability, leverage, liquidity, and firm size toward firm value. This research uses secondary data which was tested with Eviews 11.0. The data that is used in this research coming from manufacturing companies that are listed in the Indonesia Stock Exchange during year 2016-2018, in which with purposive sampling method there are 68 companies chosen as samples. The results of this research indicate that profitability, leverage, and firm size have a significant influence on firm value, meanwhile liquidity does not have significant influence on firm value.

Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di Bei Jessica, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, financial leverage, and liquidity on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 60 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 180 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, financial leverage, and liquidity has a significant influence on the practice of income smoothing, while profitability has no significant influence on the practice of income smoothing.

Faktor-Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Di BEI Dhanendra, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is examine the analysis of factors affecting firm performance ofmanufacture companies listed on Indonesia Stock Exchange for the period 2015-2017.Sample was selected using purposive sampling method amounted to 65 companies. Data processing techniques usingmultiple regression analysis what helped by EViews program (Econometric Views) and Microsoft Excel 2016.The result of this study shows that partially liquidity and growth have positive effect on firm performance, while capital structure and inventory turnover have no effect on firm performance. This study shows that simultaneously liquidity, capital structure, growth and inventory turnover have an effect on firm performance

Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Manufaktur Periode 2015-2017 Mega Cristy, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effect of leverage,firm size,andliquidit on financial performanceat manufacturing company period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 68 companies and 204 company data. Result of research obtained leverage have positive effect to financial performance, firm size have negative effect to financial performance and liquidity have no effect to financial performance

PENGARUH MONEY ETHICS DAN KEADILAN TERHADAP TAX EVASION DENGAN RELIGIOSITY SEBAGAI PEMODERASI Theresia Liefa, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study was conducted to know the influence of money ethics and tax fairness against tax evasion and also to know the effects of intrinsic and extrinsic religiosity in their influence on money ethics and tax evasion. The primary data collection technique used was questionnaires to individual taxpayers at KPP Tambora. This research obtained 200 respondents as samples. In this research, there were 90 respondents that had been analyzed as samples. The sampling techniques used wasconvenience sampling. The analysis research using Smart-Partial Least Squares (PLS) 3.0. The result of the study showed that money ethics had not affect on tax evasion, however tax fairness had positive affect on tax evasion. Intrinsic religiosity and extrinsic religiosity as moderating variables did not succeed in moderating this relationship.

Co-Authors Eveline Eveline I Cenik Ardana JEFFRY SETIADY CHANDRA Kelselyn Kelselyn KENI KENI Merry Susanti Sufiyati SUFIYATI SUFIYATI Sufiyati Sufiyati Venny Gunawan YUNIARWATI YUNIARWATI

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