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Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara

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Journal : Jurnal Paradigma Akuntansi

Pengaruh Institutional Ownership, Firm Size, Dan Solvability Terhadap Earnings Management Jesslyn Yeo, Yanti
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.v4i2.19221

Abstract

This study aims to test empirically the effect of institutional ownership, firm size, and solvability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. This study uses a purposive sampling method with a total of 75 companies. The entire testing process to perform data analysis in this study uses Eviews (Econometrical Views) 11 and Microsoft Excel 2010. The results show that there is a significant and positive effect of solvability and firm size on earnings management. Meanwhile, institutional ownership does not have a significant effect on earnings management. The implication of this research is the need for supervision of liabilities and matters that can affect firm size so it is not too high for minimize the occurrence of manipulation of earnings.
Pengaruh Kebijakan Dividen, Leverage, Firm Size, Earning Volatility, Dan Growth Terhadap Volatilitas Harga Saham Ivana Dominika, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.258 KB) | DOI: 10.24912/jpa.v1i3.5607

Abstract

This research has a purpose, namely to prove empirically the impact of dividend policy, leverage, firm size, earning volatility and growth on stock price volatility. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2014 – 2017. The entire sample used in this research is 26 data from manufacturing companies. The research data is processed with E-views version 10. The result of this this research shows that dividend policy, leverage, earning volatility, and growth has no significant on stock price volatility. Firm size   has a positive effect and significant on stock price volatility.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Hengky, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.35 KB) | DOI: 10.24912/jpa.v2i4.9332

Abstract

The purpose of this study is examine the analysis of factors affecting financial performance of companies listed on Indonesian Stock Exchange for the period 2016-2018. Sample was selected using purposive sampling method amounted to 33 companies. Data processing techniques using multiple regression analysis what helped by Eviews program10.0 (Economic Views) for windows released 20 and Microsoft Excel 2007. The result shown in this research indicates that environmental acocunting, sustainability reporting and managerial ownership as one of the corporate governance proxies used in this research does not have any postive significance effect on financial performance, whereas, institusional ownership as the other proxy shows a positive significance effect.
FAKTOR YANG MEMPENGARUHI CORPORATE INVESTMENT PADA PERUSAHAAN MANUFAKTUR DI BEI Sheren Lorenzia Kusuma, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.925 KB) | DOI: 10.24912/jpa.v2i4.9364

Abstract

Purpose of this thesis is to investigate factors influencing corporate investment of manufacturing companies listed in Indonesia Stick Exchange (IDX). This research done by panel data that have been selected using purposive sampling method for 30 listed manufacturing companies for the periods of 2015-2018. This research used Eviews version 10 software to process the data. The result of research shows that cash flow is not influencing the corporate investment. These results support the pecking order theory that sugest that companies will use internal funding sources first rather than using external funding. Leverage, growth opportunities, cash and liquids, liquidity, and sales are found to have an effect on corporate investment.