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Sufiyati Sufiyati Sufiyati Sufiyati
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI Siska Nathalia; Sufiyati Sufiyati
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.v4i4.21443

Abstract

This research aims to find the effect of the independent variable which is firm size, profitability, financial leverage, institutional ownership, and cash holding on dependent variable, income smoothing in manufacture companies listed in the Indonesian Stock Exchange during 2017-2019. Total samples used in this study is 201 samples that selected with purposive sampling method. Data processing techniques using logistic regression analysis with the help of EViews 11 and Microsoft Excel 365. The results of this study show that profitability has negative and significant influence towards income smoothing, firm size and financial leverage have negative and insignificant influence towards income smoothing, institutional ownership and cash holding have a positive and insignificant effect towards income smoothing. The implication of this study is investors need to consider another elements beside of net income when assessing a company.
PENGARUH GCG, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Evangelista Ervandy; Sufiyati Sufiyati
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.v5i1.22393

Abstract

This study aims to examine the effect of good corporate governance, firm size, and leverage on earning management in manufacture companies listed in Indonesia Stock Exchange (IDX) in 2017-2019. The sample processed using multiple linier regression model in this study amounted to 217 samples. The data in this research were processed using E-views 11.0. The result of this study indicates that board size, firm size, leverage, and institutional ownership have no significant effect on earning management, however auditor size have a negative and significant effect on earning management. The implication of this study is the bigger auditor size, the smaller the probabilitu of earnings management, while board size, firm size, leverage, and institutional ownership does not have a significant effect on earnings management.
PENGARUH LEVERAGE, UKURAN DEWAN, PROFITABILITAS DAN DEWAN INDEPENDEN TERHADAP MANAJEMEN LABA Winny Wijayanti; Sufiyati Sufiyati
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.v5i2.23531

Abstract

This study aims to examine the effect of leverage, board size, profitability and board independence on earnings management in manufacture companies listed in Indonesia Stock Exchange (IDX) in 2018-2020. The sample processed using multiple linier regression model in this study amounted to 195 samples. The data in this research were processed using Eviews 11.0. The result of this study indicates that leverage, board size, and profitability have positive significant effect on earnings management, however board independence have a positive but no significant effect on earnings management. The implication of this study is the bigger of leverage, board size, and board independece, the higher the probability of earnings management, while board independence does not have a significant effect on earnings management.
PENGARUH FIRM SIZE, LIQUIDITY, LEVERAGE, PROFITABILITY, DAN GROWTH TERHADAP DIVIDEND POLICY Jessica Jecia; Sufiyati Sufiyati
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.v5i3.25099

Abstract

The purpose of this study was to examine the effect of firm size, liquidity, leverage, profitability, and growth on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling. The sample in this study were 39 companies. This study uses multiple linear regression analysis using Eviews 12 software. The results of this study indicate that liquidity and growth have a negative and significant effect on dividend policy. While other variables, namely firm size, leverage, and profitability have a positive and insignificant effect on dividend policy.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN Vanesha Christy; Sufiyati Sufiyati
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.v5i3.25249

Abstract

The purpose of this research is to determine the effect of firm size, firm age, profitability, leverage, and sales growth on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. This research is using 61 manufacturing companies for four years as a sample after selected by purposive sampling method from 198 companies. This research is using Eviews 12 SV software to process the data and using multiple linear regression analysis techniques to test the hypothesis. The result of this research shows that firm size, profitability and sales growth do not have significant effect on firm value while firm age and leverage has a negative and significant effect on firm value. The implication of this study is the need to increase the management performance so the old company can follow the current trend and the company leverage can decreasing, so that will bring a positive signal for investors which will increase the firm value.
PENGARUH CAPITAL STRUCTURE, GROWTH, SIZE, PROFITABILITY, & LIQUIDITAS TERHADAP NILAI PERUSAHAAN Sherina Ernestine; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28541

Abstract

This study aims to obtain empirical evidence regarding the effect of capital structure, growth, size, profitability, and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017-2020. This study used purposive sampling technique and obtained as many as 71 companies. The results of this study indicate that the capital structure proxied by DER and profitability as proxied by ROE has a positive and significant effect on firm value, size has a negative and significant effect on firm value. Growth has a positive and insignificant effect on firm value and liquidity as proxied by CR has a negative and insignificant effect on firm value
KAITAN LEVERAGE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN NPM TERHADAP PRAKTIK MANAJEMEN LABA Marvella Andika Sakagita; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28738

Abstract

The purpose of this research is to determine the correlation of leverage, firm size, information asymmetry and net profit margin on earnings management in manufacturer company registered in the Indonesia Stock Exchange in 2017-2019. The method used in the sample selection is purposive sampling method. The research was conducted on 76 companies and the data obtained were processed using SPSS Statistic 25. The result of this research shows leverage, firm size, information asymmetry and net profit margin don’t have a significant effect on the earnings management in manufacture companies.
PENGARUH LIQUIDITY, LEVERAGE, ASSET TANGIBILITY, BOARD SIZE DAN FIRM AGE TERHADAP PROFITABILITY Michelle Chang; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28747

Abstract

The purpose of this research is to indetify and analyze about the effect of liquidity, leverage, asset tangibility, board size and firm age on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2020 period. The research design is a descriptive study with a purposive sampling method which resulted 284 research samples. The data processing technique uses multiple regression analysis using Eviews 10 software. The results showed that the liquidity and leverage don’t have a positive effect on profitability. Asset tangibility and board size don’t have a negative effect on profitability. While the firm age has a negative effect on profitability. The implication of this research is that resource management, responsiveness to the market and the ability to analyze factors that affect profitability can increase the profitability and performance of the company so as to meet the needs of stakeholders and maintain survival.
PENGARUH LIKUDITAS DAN FAKTOR LAIN TERHADAP CASH HOLDING DI MODERASI GOOD CORPORATE GOVERNANCE Michelle Ng; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29788

Abstract

The purpose of this study was to obtain evidence related to the effect of liquidity, leverage, company size, capital expenditure, and good corporate governance on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020. With purposive sampling technique, the data used in this study as many as 52 companies with a total 156 observations of data for three years and processed using the Eviews 12 software. This study uses Multiple Regression Analysis and Moderated Regression Analysis. The results of the study partially show that liquidity and capital expenditure do not have a significant effect on cash holding. Meanwhile, leverage and company size have a significant effect on cash holding. Good corporate governance as a moderating variable to examine the relationship between capital expenditure and cash holding shows that good corporate governance does not moderate the relationship between capital expenditure and cash holding.
DETERMINAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Meryna Meryna; Sufiyati Sufiyati
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 | DOI: 10.24912/jpa.v5i4.26427

Abstract

This study aims to determine the effect of firm size, leverage, profitability, net working capital, and cash conversion cycle on cash holding in manufacturing companies listed on the Indonesian stock exchange. The research period is from 2017 to 2020. The study used a purposive sampling method and produced 260 research samples. The results of data processing with Eviews 12 student version lite show that the most suitable model used in predicting cash holding is the Random Effect Model (REM). Of all the independent variables, only three independent variables were found to affect cash holding, i.e. profitability, net working capital, and cash conversion cycle. The results showed that profitability and net working capital had a significant positive effect on cash holding while the cash conversion cycle had a significant negative effect.
Co-Authors Adhityo Krisno Adhiyudho Andhika Chandra Claudia Laurenzia Claudia Laurenzia Evangelista Ervandy Fiona Fiona Jesica Christin Jessica Jecia Marvella Andika Sakagita Meryna Meryna Michelle Chang Michelle Ng Sherina Ernestine Siska Nathalia Vanesha Christy Winny Wijayanti