Liana Susanto
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DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Jurnal Akuntansi

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Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Hollyana Hariputeri; Liana Susanto
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.v4i4.21460

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, solvability, profitability, and growth opportunity on cash holding. This research was conducted using 76 data of manufacturing companies listed on the Indonesia Stock Exchange for the year 2016-2019 with a purposive sampling method of selection with predetermined criteria and processed using the e-views program 10. Based on the research conducted, the firm size and solvability have no significant effect on cash holding, profitability has a significant positif effect on cash holding, and growth opportunity has a significant negatif effect on cash holding. This research is expected to help management and investors to make decisions and make the best policies for the company, and add economics information, especially regarding cash holding and the factors that influence it.
FAKTOR YANG MEMENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Regine Chandra; Liana Susanto
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.v5i2.23534

Abstract

The aim of this study is to obtain empirical evidence regarding the effect of the independent variable which are financial leverage, firm size, managerial ownership, and institutional ownership on dependent variable, income smoothing practice. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2017-2019. Data processing techniques examined by logistic regression and using Eviews 12 to process the data. The result of this researchwas firm size has a significant and negative impact on income smoothing, institutionalownership has a significant and positive impact on income smoothing, while financial leverage and managerial ownership have no significant impact on income smoothing.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Ariedina Ariedina; Liana Susanto
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.v5i3.25103

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of the independent variable which are proportion of independent commissioner, board size, audit committee’s meeting frequency, audit committee’s size and profitability on dependent variable, intellectual capital disclosure. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2017-2019. Data processing techniques examined by logistic regression and using Eviews 12 SV to process the data. The result of this research was board size and audit committee’s size have significant and positive impact on intellectual capital disclosure,while proportion of independent commissioner, audit committee’s meeting frequency,and profitability have no significant impact on intellectual capital disclosure.
DETERMINAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Cindy Tanujaya; Liana Susanto
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

This study aims to acquire empirical evidence to determine whether leverage has a negative impact on cash holding, whether profitability has a positive impact on cash holding, whether tangible asset has a negative impact on cash holding, whether firm size has a positive impact on cash holding and whether investment opportunities have a positive impact on cash holding for manufacturing companies in Indonesia. This research uses purposive sampling method to collected data and Eviews 12 to processed its data. This research uses sample of 58 manufacturing companies listed on Indonesian Stock Exchange for the period 2017-2020. The results of this research are firm size and investment opportunities have no impact on cash holding, leverage and tangible assethave a significant negative impact on cash holding, and profitability has a significant positive impact on cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BEI Klarisa Oktaviani; Liana Susanto
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

This research was conducted to determine the effect of liquidity, profitability, asset structure, and institutional ownership on debt policy of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The population of this study is 134 manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020 and selected by purposive sampling method to 72 companies as research samples. This research was using multiple linear regression analysis techniques to test the hypothesis and processed using EViews 12 software. The results of this research were liquidity, asset structure, and institutional ownership have a negative significant effect on debt policy, while profitability does not have a significant effect on debt policy.The implication of this research is the company need to increase increase the fulfillmentof their short-term liabilities in order to reduce the use of debt that is not needed by the company.