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Faktor Yang Mempengaruhi Corporate Cash Holding Pada Perusahaan Sektor Industri Barang Konsumsi 影响企业持有现金的因素影响企业消费品行业
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19715
Perusahaan Sektor Industri, Barang Konsumsi, Sherly Claudia Fortuna, Agustin Ekadjaja, dan Nataherwin, Fakultas Ekonomi, pemegangan kas di perusahaan, hanya semata, mata digunakan, untuk melakukan transaksi, dalam memenuhi, K. perusahaan
{"title":"Faktor Yang Mempengaruhi Corporate Cash Holding Pada Perusahaan Sektor Industri Barang Konsumsi","authors":"Perusahaan Sektor Industri, Barang Konsumsi, Sherly Claudia Fortuna, Agustin Ekadjaja, dan Nataherwin, Fakultas Ekonomi, pemegangan kas di perusahaan, hanya semata, mata digunakan, untuk melakukan transaksi, dalam memenuhi, K. perusahaan","doi":"10.24912/jpa.v4i3.19715","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19715","url":null,"abstract":"This thesis was prepared with the aim of testing empirically the effect of firm size,leverage, growth opportunity and profitability on corporate cash holding in consumer goodsindustry sector companies listed on the Indonesia Stock Exchange for the period 2017-2019.This study used 79 samples that had been selected according to the purposive samplingmethod. The data processing technique uses multiple linear regression analysis using theMicrosoft Excel program and the IMB SPSS Statistics 25 program. The results obtained inthis test show that firm size has a positive and significant effect on corporate cash holding,leverage has a negative and significant effect on corporate cash. holding, growth opportunitydoes not have a significant effect on corporate cash holding and profitability does not have asignificant effect on corporate cash holding. The implication of this research is that there is arelationship between firm size and leverage on the level of decision making to retain theamount of cash in a company.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128567961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Pandemi Covid-19 Terhadap Stock Return Pada Perusahaan Consumer Goods
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19755
Irvan, Rousilita Suhendah
{"title":"Pengaruh Pandemi Covid-19 Terhadap Stock Return Pada Perusahaan Consumer Goods","authors":"Irvan, Rousilita Suhendah","doi":"10.24912/jpa.v4i3.19755","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19755","url":null,"abstract":"The Purpose of this research is to obtain empirical evidence about the effect ofcovid-19 pandemic on stock return in consumer goods company that listed in IndonesianStock Exchange within the period of March 2- June 4, 2020. There are 50 consumer goodscompanies that become the sample of this research. Data processing techniques using multipleregression analysis and processed using Eviews 11 The results shows that growth in totalcovid-19 confirm cases has negatively significant effect to stock return, growth in total covid19 death cases has no significant effect to stock return, and growth in total covid-19 recoverycases has positive significant effect to stock return.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130474656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Faktor Yang Mempengaruhi Conservatism Accounting Di Industri Barang Konsumsi 影响消费品产业会计保护的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19753
Jessica Halim, Susanto Salim
{"title":"Faktor Yang Mempengaruhi Conservatism Accounting Di Industri Barang Konsumsi","authors":"Jessica Halim, Susanto Salim","doi":"10.24912/jpa.v4i3.19753","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19753","url":null,"abstract":"The research aim to determine the effect of Leverage, Capital Intensity, GrowthOpportunities, Firm Size, and Board of Commissioners on Conservatism Accounting inmanufacturing company consumer goods industry listed on the Indonesia Stock Exchange in2017-2019. This research uses a purposive sampling technique. There are 28 companies thathave passed the criteria. Data processing techniques using multiple regression analysis by usingIBM SPSS Statistics 22 and Microsoft Excel 2016 . The result in this research indicate thatLeverage, Growth Opportunities, and Board of Commissioners has not significant negativeeffect on Conservatism Accounting, while Firm Size has positive and not significant effect onConservatism Accounting. Only Capital Intensity have a significant positive effect onConservatism Accounting.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115940948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Financial Reporting Quality, Debt Maturity, Ceo Career Concerns Terhadap Investment Efficiency 财务报告质量、债务期限、Ceo职业关注、投资效率
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19749
Erika Chandra Wijaya, Elsa Imelda
{"title":"Pengaruh Financial Reporting Quality, Debt Maturity, Ceo Career Concerns Terhadap Investment Efficiency","authors":"Erika Chandra Wijaya, Elsa Imelda","doi":"10.24912/jpa.v4i3.19749","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19749","url":null,"abstract":"This research aims the effect of financial reporting quality, debt maturity, and CEOcareer concerns on investment efficiency on manufacturing industry listed on the IndonesiaStock Exchange during 2016-2018. Sample was selected using purposive sampling methodand the valid data was104 companies with 259 samples data. Data processing techniquesusing multiple regression analysis with helped by Eviews (Econometrical Views) version 11.The results of this study indicate only financial reporting quality have a significant influenceon investment efficiency, debt maturity and CEO career concerns have not a significantinfluence on investment efficiency. The implication of this study is the need to increasefinancial reporting quality that will increase investment efficiency which will mitigateinformation asymmetry in particular moral hazard and adverse selection.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116122876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahan Manufaktur Di Indonesia 影响印尼制造业会计保护的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19721
Evira Yunita, Susanto Salim
{"title":"Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahan Manufaktur Di Indonesia","authors":"Evira Yunita, Susanto Salim","doi":"10.24912/jpa.v4i3.19721","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19721","url":null,"abstract":"The purpose of this empirical research is to examine the influence of managerialownership, leverage, liquidity, and investment opportunity set toward accounting conservatism inmanufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The researchsample of 94 data from 33 manufacturing companies using non probability sampling method withpurposive sampling technique. The analytical tool used is Eviews 10. The results of this researchindicate that all independent variables simultaneously have a significant effect on accountingconservatism. The partially test indicate that leverage has a negative and significant effect onaccounting conservatism, while managerial ownership, liquidity, and investment opportunity set(IOS) have no significant effect on accounting conservatism.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"186 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126027658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Financial Leverage, Capital Structure, Liquidity, Dan Sales Growth Terhadap Financial Performance 财务杠杆，资本结构，流动性，销售增长和财务业绩
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19719
Nico Christian Hartono, Thio Lie Sha
{"title":"Pengaruh Financial Leverage, Capital Structure, Liquidity, Dan Sales Growth Terhadap Financial Performance","authors":"Nico Christian Hartono, Thio Lie Sha","doi":"10.24912/jpa.v4i3.19719","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19719","url":null,"abstract":"The purpose of this study is to examine the effect of financial leverage, capitalstructure, liquidity and sales growth on financial performance of manufacturing companieslisted in IDX during 2017-2019 period. This study uses 37 manufacturing companies thathave been selected through purposive sampling method with total of 111 data. The data wasprocessed using EViews 11 SV and Microsoft Excel 2016. Results of F-test showed thatindependent variables simultaneously have significant effect on the dependent variable. The ttest result showed that financial leverage has positive significant effect to financialperformance. Capital structure, liquidity, and sales growth have negative and no significanteffect on financial performance. The implication of this research is the need to increasefinancial leverage which will affect the company’s financial performance and can providegood signal for investors","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121710871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Operating Leverage, Asset Structure, Dividend Policy Terhadap Capital Structure 营运杠杆、资产结构、股利政策及资本结构
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19751
Aurelia Angela, Ardiansyah Rasyid
{"title":"Pengaruh Operating Leverage, Asset Structure, Dividend Policy Terhadap Capital Structure","authors":"Aurelia Angela, Ardiansyah Rasyid","doi":"10.24912/jpa.v4i3.19751","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19751","url":null,"abstract":"This research aims at how the effect of operating leverage, asset structure and dividendpolicy to the capital structure in manufacturing companies that listed in Indonesia Stock Exchangefor the period of 2016-2019. This study uses 108 data samples that selected by using purposivesampling method. The hypothesis was examined using multiple regression analysis and processedwith Eviews 11. From the results of this study, it can be concluded that asset structure anddividend policy has a significant and negative influence on capital structure. while operatingleverage has insignificant influence on capital structure.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131810933","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Pengaruh Cash Turnover, Firm Size, Leverage, Dan Sales Growth Terhadap Profitabilitas 现金周转，公司规模，杠杆，Dan销售增长，盈利能力
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19713
Benny Setiawan, Thio Lie Sha
{"title":"Pengaruh Cash Turnover, Firm Size, Leverage, Dan Sales Growth Terhadap Profitabilitas","authors":"Benny Setiawan, Thio Lie Sha","doi":"10.24912/jpa.v4i3.19713","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19713","url":null,"abstract":"This research aims to determine the effect of cash turnover, firm size, leverage,and sales growth on profitability in manufacturing companies listed on the IDX in 2017-2019. The sample was selected using purposive sampling method and valid data were 36companies. The data processing technique uses multiple regression analysis with the Eviews11 program and Microsoft Excel 2013. The results show that sales growth has a significantpositive effect on profitability, leverage has a significant negative effect on profitability,while cash turnover and firm size have a negative and insignificant effect on profitability.The implication of this research is the need to increase profitability for the survival of thecompany which is influenced by increased sales growth and leverage to expand its businessso that it can provide good signals for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122723909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Praktik Manajemen Laba 企业规模、杠杆和利润管理实践的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19757
Pengaruh Ukuran, Perusahaan, Leverage, Dan Profitabilitas, Terhadap Praktik, Manajemen Laba, Felicya Nathaly, dan Yuniarwati, Fakultas Ekonomi, Nathaly dan Yuniarwati, Pengaruh Ukuran, laba yang dilaporkan, Zuhriya, Syahidatus, dan Wahidahwati, mengatakan bahwa investor, menyukai tingkat, laba yang stabil, S. menurunkan, labanya agar tingkat, perolehan laba perusahaan, tidak terlalu berfluktuatif, Tindakan manajemen, laba dipandang, dengan dua sudut, pandang yang, B. Beberapa, pihak beranggapan, bahwa praktik, manajemen laba merupakan, suatu tindakan kecurangan
{"title":"Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Praktik Manajemen Laba","authors":"Pengaruh Ukuran, Perusahaan, Leverage, Dan Profitabilitas, Terhadap Praktik, Manajemen Laba, Felicya Nathaly, dan Yuniarwati, Fakultas Ekonomi, Nathaly dan Yuniarwati, Pengaruh Ukuran, laba yang dilaporkan, Zuhriya, Syahidatus, dan Wahidahwati, mengatakan bahwa investor, menyukai tingkat, laba yang stabil, S. menurunkan, labanya agar tingkat, perolehan laba perusahaan, tidak terlalu berfluktuatif, Tindakan manajemen, laba dipandang, dengan dua sudut, pandang yang, B. Beberapa, pihak beranggapan, bahwa praktik, manajemen laba merupakan, suatu tindakan kecurangan","doi":"10.24912/jpa.v4i3.19757","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19757","url":null,"abstract":"The purpose of this study is to examine the influence of firm size, leverage, danprofitability towards earnings management practice in manufacturing companies listed inIndonesia Stock Exchange from periode 2017 – 2019. This study used 75 data samples frommanufacturing companies that have been selected using purposive sampling method with total225 data samples for 3 years. This study used EViews version 11 program to process data. Theresults obtained in this study, firm size and profitability have positive significant influencetowards earnings management practice, while leverage has insignificant influence towardsearnings management practice.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126239418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Di Indonesia 影响印尼制造业利润管理的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-07-30 DOI: 10.24912/jpa.v4i3.19717
Yang Mempengaruhi, Manajemen Laba, Pada Perusahaan, Manufaktur DI Indonesia, Ricky dan Widyasari
{"title":"Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Di Indonesia","authors":"Yang Mempengaruhi, Manajemen Laba, Pada Perusahaan, Manufaktur DI Indonesia, Ricky dan Widyasari","doi":"10.24912/jpa.v4i3.19717","DOIUrl":"https://doi.org/10.24912/jpa.v4i3.19717","url":null,"abstract":"The purpose of this study is to obtain empirical evidence regarding the effect offirm's corporate strategy, leverage, independent commissioners, and audit committee onearnings management practices in manufacturing companies listed on the Indonesia StockExchange in 2017-2019. This study used 69 samples of manufacturing company data selectedthrough purposive sampling technique. This study uses secondary data in the form offinancial and annual reports from manufacturing companies listed on the Indonesia StockExchange during 2017-2019. This study uses EViews 11.0 to process data. The results of thisstudy indicate that firm's corporate strategy has a significant positive effect on earningsmanagement, while leverage, independent commissioners, and the audit committee do nothave a significant effect on earnings management.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134376708","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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