Articles
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Hollyana Hariputeri]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v4i4.21460
<![CDATA[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.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Regine Chandra]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v5i2.23534
<![CDATA[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.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL ]]>
<![CDATA[Ariedina Ariedina]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v5i3.25103
<![CDATA[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.]]>
<![CDATA[DETERMINAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Cindy Tanujaya]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v5i4.26447
<![CDATA[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Klarisa Oktaviani]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v5i4.26490
<![CDATA[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Joenardi Himawan]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v6i1.28651
<![CDATA[This study aims to determine whether there is an influence of profitability, liquidity, firm size, and managerial ownership factors on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 39 companies that met the criteria. The data processing technique uses multiple regression analysis assisted by Eviews 11 SV software and Microsoft Excel 2016. The results of this study indicate that profitability has a significant positive effect on firm value, while liquidity, firm size and managerial ownership have no significant effect on firm value. The implication of this research is the need to increase company profitability to increase company value in order to attract more investors.]]>
<![CDATA[PENGARUH PROFITABILITY DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE ]]>
<![CDATA[Hilary Larissa Valencia]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v6i1.28710
<![CDATA[The purpose of this research is to obtain empirical evidence regarding the effect of profitability and firm size on firm value with capital structure as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. This study used 73 manufacturing companies as samples after being selected by purposive sampling method. Data processing in this study used EViews 12 SV software and hypothesis testing was carried out using multiple regression analysis. The results of this study indicate that profitability and firm size have significant positive effect on capital structure, profitability and capital structure have significant positive effect on firm value, firm size has significant negative effect on firm value, capital structure cannot mediate the effect of profitability on firm value. Meanwhile the capital structure can mediate the effect of firm size on firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI M ANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Marvellyn Marvellyn]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v6i2.29598
<![CDATA[The purpose of this study is to obtain empirical evidence about factors affecting earnings management in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2020. Sample selection technique that used is purposive sampling method and acquired 51 companies. Data processing technique using multiple linear regression analysis and assisted by Eviews 12 software. The results showed that leverage has positive significant effect on earnings management, while firm size, institutional ownership, and independent board commissioners do not have significant effect on earnings management. The implication of this research is to provide information for investors that should read up the company's financial statements carefully before decided to invest in a company.]]>
<![CDATA[DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Florencia May]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v6i2.29726
<![CDATA[The purpose of this study is to obtain empirical evidence about factors affecting firm value in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2019. Sample selection technique that used is purposive sampling method and acquired 78 companies. Data processing technique using multiple linear regression analysis with the Eviews 12 software. The results showed that profitability has positive significant effect on firm value, liquidity has negative significant effect on firm value, while leverage, firm size, and CSR do not have significant effect on firm value. The implication of this research is to provide information for investors that should study the company's financial statements carefully before decided to invest in a company.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Stephanie Chrystella Sofian]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jpa.v6i2.29811
<![CDATA[The purpose of this study was to obtain empirical evidence regarding the effect of independent variables which are human capital efficiency, structural capital efficiency, capital employed efficiency, firm size, and capital structure on the dependent variable, financial performance in manufacturing companies in Indonesia. The sample on this study is limited on manufacturing companies listed on the Indonesia Stock Exchange during the year 2017-2020. This study uses purposive sampling method to collect data and EViews 12 for data processing. The results of this study conclude that human capital efficiency and capital employed efficiency have a positive influence on financial performance, while structural capital efficiency, firm size, and capital structure efficiency have no effect on financial performance.]]>
