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FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Syane Anggita Santoso; viriany viriany
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.v4i4.21323

Abstract

The purpose of this study is to analyze the influence of Liquidity, Capital Structure, Company’s Growth and Firm Size on Firm Performance on manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. Sample was selected using purposive sampling method and the valid data was 36 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11.0 for windows and Microsoft Excel 2013. The results of this study show that Capital Structure has a negative and significant effect on the Firm Performance while Liquidity, Company’s Growth and Firm Size have no significant effect on the Firm Performance. The implication of this research is the need to increase management focus to increase Firm Performance which will provide good signals for investors.
FAKTOR FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Anson Ivanditantra; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22338

Abstract

The purpose of this research is to analyze the impact of profitability, asset structure, liquidity, managerial ownership and firm size on debt policy. This research is conducted bu using 162 samples of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019, using purposive sampling method and processed using EViews 11 student version. The result of partially test ( t test) shows that profitability and firm size has significant effect on debt policy, while asset structure, liquidity and managerial ownership have no significant effect on debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puput Pujiati; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22398

Abstract

The purpose of this research is to obtain empirical evidence about the effects of Leverage, firm size, profibility, on cash holding of the manufacturing companies listed in Indonesia Stock Exchange in the period of 2017-2019. This study used 58 manufacturing companies as data and were selected using purposive sampling technique. he research data is managed using Eviews software version 10. The results of this research show that leverage has no significant negatif effect on cash holding while firm size have no significant positif effect on cash holding,This research also indicates that profitability has a significant positif effect on cash holding.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE DENGAN DIMODERASI OLEH OWNERSHIP CONCENTRATION Yenny Vanisa; Viriany Viriany
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.v5i2.23518

Abstract

This research aims to determine the effect of corporate social responsibility on firm performance with ownership concentration as a moderating variable. Firm performance is proxied by return on asset (ROA). Sample is derived by purposive sampling method from non-financial firms listed in SRI KEHATI index from 2017-2019 period. Method used to regress the panel data is General Least Square (GLS) through Eviews 12. This research finds that first, CSR positively and significantly affects firm performance. Second, ownership concentration fails to moderate the effect of CSR towards firm performance. Ownership concentration acts as homologiser moderator, a variable initially known to be able to moderate the relationship between CSR and firm performance, but after being regressed, fails to do so.
PENGARUH LIKUIDITAS, LEVERAGE, FIRM SIZE, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Sari Ayu Awal; Viriany Viriany
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.v5i3.25098

Abstract

In this study, the purpose is to determine the effect of liquidity, leverage, firm size, andalso capital structure on the financial performance of manufacturing companies. For the sample of this study amounted to arround 185 manufacturing companies, there is have on the Indonesia Stock Exchange (IDX) during the period of 2017-2019, and alsousing the purposvie sampling method, also with the application program named of Eviews-12. The final test result of this study indicate that liquidity and capital structurehave a significant and negative effect on financial performance. Meanwhile, leverageand firm size do not have effect on financial performance.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yoska Junior Gunawan; Viriany Viriany
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.v5i3.25268

Abstract

The purpose of this study is to determine whether firm value can be influenced by profitability, liquidity, leverage, and firm size in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and there were 76 companies that met the criteria. In this study, the data is inputted and then calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study explain that profitability significantly and positively affects firm value, while liquidity, leverage, and firm size have a negative but not significant effect on firm value. company.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Felicia Felicia; Viriany Viriany
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

Abstract

The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Felicia Felicia; Viriany Viriany
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

The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH AMONG MANUFACTURING COMPANIES Albert Ernest Hung; Viriany Viriany
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.248-256

Abstract

The aims of this study is to determine the impact of Net Profit Margin, Debt-to-Equity Ratio, Total Asset Turnover, and Quick Ratio on profit growth in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. With predetermined criteria, 18 companies registered in the Indonesia Stock Exchange are obtained by using purposive sampling method. The analysis technique used is multiple linear regression analysis. This study found that Net Profit Margin, Debt-to-Equity Ratio, Total Asset Turnover, and Quick Ratio simultaneously affect profit growth. Partially, Profit growth is not affected by Net Profit Margin, Debt-to-Equity Ratio and Total Asset Turnover. Whereas Profit Growth is affected negatively by Quick Ratio.
DETERMINANTS OF CASH HOLDINGS MODERATED BY FIRM SIZE Henny Wirianata; Viriany Viriany
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.361-375

Abstract

The study was conducted on manufacturing companies registered in IDX in 2017-2019 with purposive sampling method. Data is processed and analyzed with Eviews 10. The analytical models used are multiple regression analysis and moderation regression analysis. Data and analysis results show profitability and firm size have no significant effect on determining the amount of cash holdings. Meanwhile, liquidity and net working capital have a significant effect. The results of moderation tests show that firm size is able to moderate the influence of profitability and liquidity on the determination of the amount of cash holdings. Meanwhile, firm size cannot moderate the influence between net working capital and the determination of the amount of cash holdings in.