Jurnal Paradigma Akuntansi

ANALISIS PERBEDAAN RASIO KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEBELUM DAN SELAMA PENDEMI COVID-19

Raissa Natasha Sugandha, Elizabeth Sugiarto Dermawan — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to obtain empirical evidence on whether there are significant
differences in the liquidity ratio (current ratio), leverage ratio (debt to equity ratio),
profitability ratio (return on assets), and market ratio (price to earnings ratio) before
and during COVID-19 pandemic. The data analysis used to perform the different tests
in this study was the Wilcoxon Signed-Rank Test. The final sample used in this study
was 94 publicly traded manufacturing companies for the 2019-2020 period by
purposive sampling. The result of the analyzed data shows significant differences in
probability ratio (return on assets) and market ratio (price to earnings ratio) before and
during the COVID-19 pandemic. On the contrary, the results of this study indicate that
there are no significant differences in the liquidity ratio (current ratio) and leverage
ratio (debt to equity ratio) before and during the COVID-19 pandemic.

PENGARUH PENERAPAN SAK EMKM DAN CLOUD ACCOUNTING SERTA BUDAYA ORGANISASI TERHADAP KINERJA UMKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABLE MODERASI

Yumiko Yumiko, Kurniawan Tjakrawala — Mon, 15 Jan 2024 00:00:00 +0000

This research aims to know hows the performance of SMEs that engaged in culinary in
Jakarta due Covid-19 and the effect of cloud accountings, SAK EMKM, and
organizational culture towards SMEs performance with environment uncertain as
moderating effect. Sample was selected using purposive sampling method and the valid
data was 184 respondents. Data processing techniques using SmartPLS 3rd version. The
result of this study indicate that cloud accounting, SAK EMKM and organizational
culture have a positive and significant effect to SMEs performance, and negative
significant effect when those independent variables moderates by environment uncertain
to SMEs performance. The implication of this study is the important of SAK EMKM,
cloud accounting and also organizational culture for SMEs performance with or
without environment uncertain.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR

Natasha Natasha, Lukman Surjadi — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to analyze and obtain empirical evidence about the effect of liquidity, leverage, sales growth, and firm size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection technique used in this study was purposive sampling with a total sample of 80 manufacturing companies. The data processing technique uses multiple linear regression method with Eviews 12 software. The results of this study indicate that liquidity and leverage do not have a significant effect on financial performance, sales growth has a significant positive effect on financial performance, and firm size has a significant negative effect on financial performance.

ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS

Ahmad Fikri Taftazani Fauzan, Rosmita Rasyid — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study was to analyze the effect of independent variables of capital structure, liquidity, institutional ownership, and growth on profitability. The sample in this study was selected using purposive sampling method so that as many as 69 companies from 150 manufacturing companies listed on the IDX were used as research objects. This study uses secondary data which is processed using panel data regression analysis and application Eviews version 12. Based on the analysis, it is found that capital structure, liquidity, institutional ownership, and growth simultaneously have a significant effect on profitability. The results of this study indicate that growth have a positive and significant effect on profitability, and capital structure, liquidity, and institutional ownership has a negative and significant effect profitability. The implication in this research is the need for careful investors to read more in the financial statements related to company liquidity and the need for a good composition of institutional ownership in a company.

PENGARUH PROFITABILITY, WORKING CAPIRAL, DAN FREE CASH FLOW TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

Richard Junior, Nurainun Bangun — Mon, 15 Jan 2024 00:00:00 +0000

The main purpose doing this study is to analyze the effect of Profitability, Working Capital, and Free Cash Flow of Financial Distress on manufacturing companies listed in the Indonesian Stock Exchange in period 2018-2020. In this research used E-views 12 and Microsoft Excel 2019 for processing data. This research used the Purposive Sampling for the sample selection, based in the kriteria in this research there is 71 manufacturing companies in used in this research and the total is 213 sample for 3 years. In this research the result is Profitability have a positive and significant effect on Financial Distress, Working Capital have a positive and significant on Financial Distress, and Free Cash Flow have negative and not significant on Financial Distress.

Analisis Faktor-Faktor yang Mempengaruhi Dividend Payout Ratio dengan Ukuran Perusahaan sebagai Pemoderasi

Deddy Irmansyah, Augustpaosa Nariman — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to determine the effect of liquidity, solvency, profitability, and profit growth on the dividend payout ratio with firm size as a moderating variable. This study uses a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The data processing software used is Eviews version 12 with purposive sampling method. This study uses panel data regression with a fixed effect model. The results of this study indicate that liquidity and profitability have a positive and significant effect on the dividend payout ratio, solvency has a negative and insignificant effect on the dividend payout ratio, and profit growth has a positive and insignificant effect on the dividend payout ratio. Meanwhile, firm size was found to be unable to moderate the relationship between liquidity, solvency, profitability, and profit growth on the dividend payout ratio.

PENGARUH CAPITAL STRUCTURE, GROWTH, SIZE, PROFITABILITY, & LIQUIDITAS TERHADAP NILAI PERUSAHAAN

Sherina Ernestine, Sufiyati Sufiyati — Mon, 15 Jan 2024 00:00:00 +0000

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

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Wira Muinatah, Tony Sudirgo — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to examine and obtain empirical evidence of the effect of profitability, leverage, firm size, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using a purposive sampling method in accordance with predetermined criteria and obtained as many as 78 manufacturing companies. Data processing was carried out using E-views 12 software, the model chosen was the fixed effect model and analyzed using panel data regression. This study shows that profitability has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding, firm size has a positive and no significant effect on cash holding, net working capital has a negative and no significant effect on cash holding.

ANALISIS FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DI SEKTOR PERDAGANGAN, JASA DAN INVESTASI

Gabriella Gabriella, Widyasari Widyasari — Mon, 15 Jan 2024 00:00:00 +0000

This research of this study is to discover the effect of collateralizable assets, managerial ownership, leverage, firm size, and investment opportunity on dividend policy in trading, service and investment sector companies listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling is used as a sampling technique in this study according to predetermined criteria so the sample in this study consisted of 18 companies for 3 periods and obtained 54 sample data. The research methodology used is statistical analysis method. Multiple linear regression analysis is used to test the hypothesis. Data processing in this study using Eviews 12.0 software. The results of this study indicate that firm size had positive and significant effects on dividend policy, while collateralizable assets, managerial ownership, leverage and investment opportunity had no effect on dividend policy.

Pengaruh HCE, SCE, CEE, Liquidity, dan Firm Size terhadap Firm Performance

Vica Vania, Merry Susanti — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this research is to empirically prove the effect of the variable human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), liquidity, dan firm size to the variable firm performance, using 84 manufacturing companies listed at the Indonesia Stock Exchange in 2017-2019. Data processing in this research using software program the Eviews version 12.0. The results of the research that have been carried out on the simultaneous test shows that bahwa human capital efficiency, structural capital efficiency, capital employed efficiency, liquidity, dan firm size have a significant simultaneous effect on firm performance, while the partial significance test shows that SCE and liquidity have a significant effect on CAR, but for HCE, CEE, and firm size have no significant effect on firm performance.

PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

Cindy Anastassia, Herlin Tundjung Setijaningsih — Mon, 15 Jan 2024 00:00:00 +0000

This research aims to determine the effect of activity, liquidity and solvency on dividend policy with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Dividend policy is still an issue because dilemma between interested parties have different goals. The purpose of investors is to get returns, while companies want to continue to develop their business so that there are companies that distribute dividend on a small scale or not at all. This research will use a causal associative design. Samples were taken based on purposive sampling method of 43 companies, so the data for this research amounted to 129. Processing of data using the method of moderated regression analysis with Eviews 12. The results of this research indicate that activities have negative and significant effect on dividend policy, liquidity and solvency has no significant and positive effect on dividend policy, firm size is able to moderate the effect of activity on dividend policy, firm size in unable to moderate the effect of liquidity and solvency on dividend policy.

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Joenardi Himawan, Liana Susanto — Mon, 15 Jan 2024 00:00:00 +0000

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.

PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP DIVIDEND POLICY DENGAN LIQUIDITY SEBAGAI PEMODERASI

Melita Mulyani, Rini Tri Hastuti — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study was to obtain empirical evidence about the effect of profitability and leverage on dividend policy with liquidity as moderating in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data on manufacturing companies that are in accordance with the requirements in this study using purposive sampling method. In this study using a total of 114 data. The technique used in data processing uses multiple regression analysis using the EViews V.12 program. In this study using secondary data, this secondary data is a financial report. The results obtained are that profitability has a significant effect on the dividend policy variable, while the leverage variable has no significant effect on the dividend policy variable and the liquidity variable cannot moderate the profitability variable and the leverage variable on the dividend policy variable.

FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Veronica Yap, Agustin Ekadjaja — Mon, 15 Jan 2024 00:00:00 +0000

This research aims to obtain empirical evidence and analyze the effect of current ratio, total asset turnover, firm size and debt to asset ratio on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. This study used purposive sampling methods so that 50 companies were obtained. In 50 companies, there are extreme values in the data so that outlier tests are carried out. A total of 8 companies were disposed of, so the samples used were 42 companies. The data collection technique used is secondary data collected and calculated using Microsoft Excel 2016 and processed using the SPSS program version 24. The results of this study showed that the variables current ratio, total asset turnover, and firm size have a positive and significant influence on profitability, while the variable debt to asset ratio has a significant but negative value on profitability. The implication of this research is that companies must pay attention to debt to asset ratio in order to maximize the profitability of the company.

FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN DENGAN MENGGUNAKAN ECONOMIC VALUE ADDED BANK

Sharon Sharon, Susanto Salim — Mon, 15 Jan 2024 00:00:00 +0000

The research that has been conducted aims to obtain empirical evidence related to the effect of Bank Size, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, and Board Size on Economic Value Added Bank in banking companies listed on the Indonesia Stock Exchange in the period 2017 to 2020. The research design used in this study was from the independent variable to the dependent variable to test the effect of the independent variable on the dependent variable used in the study. Purposive sampling method was used in this study. A total of 41 banks were used as research samples. In this study, the processing of data that has been collected using multiple linear regression analysis techniques is processed with SPSS version 26.0 software.The findings in this study showed that Bank Size had a significant positive effect on banking profitability (EVA). CAR and Board Size have a significant negative effect on banking profitability (EVA). NPL and LDR have no significant negative effect on banking profitability (EVA).

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Gresica Ignatia, Herlin Tundjung Setijaningsih — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to analyze the effect of capital structure, firm growth and firm size on firm value of company listed in the Indonesian Stock Exchange (IDX) with managerial ownership as moderating variable. The study period from 2018 to 2020. The study used a quantitative method with multiple linear regression analysis. The study sample was taken based on purposive sampling method consisted of sixty five manufacturing companies. The data collected, was processed using EViews v.12.0 program. The results of this study show that the capital strucutre dan firm growth has significant positive effect on firm value. Menawhile, the results of firm size has no significant effect on firm value. This study also analyze that moderating variable of managerial ownership is not capable of moderated all variables of capital structure, firm growth dan firm size on firm value.

ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020

Denisa Chrissiera, Purnamawati Helen Widjaja — Mon, 15 Jan 2024 00:00:00 +0000

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.

PENGARUH LEVERAGE, ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY DENGAN FIRM SIZE SEBAGAI MODERASI

Irene Metta S, Viriany Viriany — Mon, 15 Jan 2024 00:00:00 +0000

The aim of this research to show empirical evidence the effect of leverage, accounting conservatism on earnings quality and to obtain that firm size moderates the effect of leverage on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. This research used 70 manufacturing companies selected by using purposive sampling and total of data are 280 for four years. The application for processed the research data by using Eviews application version 12 and Microsoft Excel 2019. The results of this research showed that all independent variables have a simultaneous effect on earnings quality and the partial test showed that leverage has positive and significant effect on earnings quality, accounting conservatism has positive and significant effect on earnings quality, and firm size is able to moderate the effect of leverage on earnings quality.

PENGARUH LEVERAGE, SALES GROWTH, FIRM SIZE, PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS

Elviyo Elviyo, Vidyarto Nugroho — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study was to determine the effect of leverage, sales growth, firm size, profitability and liquidity on financial distress in mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The sample selection was done by purposive sampling method so as to produce valid data as many as 18 companies. Data management in this study uses multiple regression analysis techniques assisted by Eviews 12 for Windows released 2020 and Microsoft Excel 2016. The results of this study state that firm size and liquidity have a significant influence on financial distress. The implication of this research is the need for a good mechanism in managing the company's debt so that the company avoids financial distress problems.

Analisis Faktor – Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Sektor Barang Konsumsi

Marcellino Marcellino, Jamaludin Iskak — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study was to obtain empirical evidence of the influence of profitability, leverage, cash holding, and dividend payout ratio on income smoothing. The subjects in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2016 – 2019. The population in this study amounted to 56 companies and after being selected using the purposive sampling method, the research sample consisted of 19 companies where for four periods, the number of data became 76. Eviews version 12.0 program was used for data processing. The results of research on profitability had no effect on income smoothing, leverage had no effect, cash holding had a significant positive effect, while dividend payout ratio had no effect on income smoothing. The implication of this study is that stable profitability and leverage are needed to reduce income smoothing actions which will provide a good signal for investors.

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Melinda Purnamasari, Yuniarwati Yuniarwati — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study is to empirically prove the effect of profitability, leverage, and firm size on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the purposive sampling technique, 23 companies were obtained with a total of 115 samples for five years. The analytical method used in this study is multiple linear regression analysis, then processed with the eviews version 12 program. The results of this study indicate that profitability and firm size have a negative and significant effect on tax avoidance, while leverage has a negative and insignificant effect on tax avoidance.

Faktor yang Memengaruhi Financial Performance pada Perusahaan Manufaktur dengan Peringkat PROPER

Virginia Putri Billyaprianto, Widyasari Widyasari — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to obtain empirical evidence of the effect of Corporate Social Responsibility, Good Corporate Governance, Environmental Performance and company size on the company's Financial Performance. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and processed using the Econometrics Vies (Eviews) version 12 program and Microsoft Excel 2018. The population in this study are manufacturing industrial companies listed on the Indonesia Stock Exchange in the 2017-2019 period which were PROPER participants during 2017-2019. The results of the study found that there was a positive and significant effect of the variables of social responsibility and company size on the company's Financial Performance. However, the study did not find any significant effect of the variables of corporate governance and environmental performance on the company's Financial Performance.

FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR

Elcent Winata Hadi Suwita, Sofia Prima Dewi — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study was to obtain empirical evidence regarding the effect of profitability, firm size, asset structure, sales growth, and firm age on capital structure. The method used to select the sample is purposive sampling and obtained as many as 39 samples of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The selected sample will be processed using the Eviews 12 Student Version program and Microsoft Excel. The results shown in this study are that profitability and asset structure have a negative effect on capital structure, firm size and sales growth do not have a positive effect on capital structure, while company age does not negatively affect capital. The implication of this research is that companies need to pay attention to profitability and asset structure to maximize the company's capital structure.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL

Kelvin Tanata, Tony Sudirgo — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.

PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Fannola Shelita, Elizabeth Sugiarto Dermawan — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study is to determine and empirically prove the effect of dividend policy, liquidity, profitability and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the research period 2017-2019. The sampling method of this research is purposive sampling with a total sample of 73 data obtained from the financial statements of manufacturing companies published by the IDX official website. Data processing in this study was assisted by the SPSS version 25.0 program using the multiple linear regression analysis method. The results showed that partially dividend policy, profitability and firm size had a positive and significant effect on firm value, while liquidity had a negative and insignificant effect on firm value. The results also show that simultaneously dividend policy, liquidity, profitability and firm size have a significant effect on firm value.

PENGARUH PROFITABILITY DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE

Hilary Larissa Valencia, Liana Susanto — Mon, 15 Jan 2024 00:00:00 +0000

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.

PENGARUH TRANFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE

Gracesya Devina Rahardja, Ngadiman Ngadiman — Mon, 15 Jan 2024 00:00:00 +0000

This research aims to obtain empirical evidence about the effect of transfer pricing, sales growth, and leverage towards tax avoidance. This research used secondary data that were obtained from IDX official website www.idx.co.id or the company’s official websites. The population of this research is all manufacturer companies listed on the IDX for the period of 2015-2020. The sample size of this research is 100 data. The data were processed by using Microsoft Excel dan IBM SPSS Statistic with multiple linear regression analysis method. This research has found that transfer pricing and sales growth give positive effects towards tax avoidance. In the other hand, leverage has a negative effect towards tax avoidance.

PENGARUH INTANGIBLE ASSETS TERHADAP FIRM VALUE DI INDONESIA

Monica Sharon Rennath, Henryanto Wijaya — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to find out how the role of intangible assets in the form of research and development, advertisement, and human capital on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 90 companies. The data processing technique used multiple regression analysis assisted by Microsoft Excel 2010 and EViews 12 Student Version Lite. The results of this study indicate that intangible assets in the form of research and development, advertisement, and human capital as well as control variables of company size and company age simultaneously or jointly have a significant effect on the dependent variable of firm value. The implication of this research is the need to increase the role of intangible assets that will increase the value of the company and attract investors to invest.

PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA RIIL

Feibi Go, Estralita Trisnawati — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study is to empirically examine the influence of leverage, sales growth, free cash flow, and profitability, towards real earnings management. The population in this research is all the companies in the manufacturing companies listed in Indonesia Stock Exchange from period 2018 to 2020. This research use the sampling data of 64 firms. The sampling is using purposive sampling method. This research used econometric views (EViews) version 12 software to process the data. The result of research shows that leverage have positive significant influence towards real earnings management. Sales growth, free cash flow, and profitability have no significant influence towards real earnings management.

FAKTOR YANG MEMENGARUHI CASH HOLDING DENGAN GOODWILL SEBAGAI VARIABEL MODERASI

Ellen Anggraini, Elsa Imelda — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to examine the relationship between firm size, leverage, and profitability on cash holding moderated by goodwill in non-financial services companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This sample for this study was selected using purposive sampling method. The total sample obtained is 690 samples. Hypothesis testing is carried out after performing classical assumption, using the panel data analysis method. This study was processed using the EViews 12 student lite version. The results of this study indicate that COVID-19 and firm size have no significant effect on cash holding, profitability has positive significant effect, meanwhile leverage has negative significant effect on cash holding, and goodwill can strengthen the effect of COVID-19 on cash holding. Management may also consider recognizing goodwill when acquiring a company, because the goodwill can strengthen the company's ability to increase cash holding during economic uncertainties, such as what happened during the COVID-19 pandemic.

PENGARUH UKURAN DEWAN DIREKSI, DEBT RATIO, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN

Kevin Biliputra, Ardiansyah Rasyid — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this research is to obtain empirical evidence about the effects of the board of directors, debt ratio, and firm size to firm’s performance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2017-2019. This research uses 74 manufacturing companies as sample and also use multiple regression analysis. The results of this research show that debt ratio has a significant positive effect on firm’s performance while size of the board of directors and firm size has no significant effect on firm’s performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR

Nani Mariaty, Linda Santioso — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study was to determine the effect of profitability, firm size, liquidity, and sales growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this study was selected using purposive sampling and collected 61 companies. Based on this research, Profitability, Firm Size, and Sales Growth have a positive and significant impact on the capital structure. And while liquidity has a negative and significant effect on capital structure.

PENGARUH LEVERAGE, LIQUIDITY RATIO, FIRM SIZE, ACTIVITY RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019

Robby Wahyudi, Viriany Viriany — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study is to obtain empirical evidence regarding the effect of liquidity ratio, leverage, firm size and activity ratio on profit growth in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses 15 samples and 45 data from manufacturing sector companies which were selected by purposive sampling method. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the Eviews 12 program. The results of this study indicate that simultaneously liquidity ratio, leverage, firm size and activity ratio have a significant effect on profit growth. While partially the firm's liquidity ratio, firm size and activity ratio have no effect on profit growth. However, the leverage variables have an effect on profit growth.

PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE, DAN FIRM SIZE TERHADAP VOLATILITAS HARGA SAHAM

Farrasazahra Devina Alimuary, Elizabeth Sugiarto Dermawan — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study was to determine and analyze the effect of dividend policy, Leverage, and Firm Size on stock price volatility. The research method used was purposive sampling with a total sample of 18 companies listed on the LQ-45 index listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data on observations in 2018-2020. Data processing in this research using Microsoft Office 365 software and IBM SPSS Statistics V25.0. The results showed that Dividend Yield, Dividend Payout Ratio and Firm Size did not have a significant effect on Stock Price Volatility, while Leverage had a significant and negative effect on Stock Price Volatility. The implication of this research is the need to know what are the factors that can affect the stock price volatility which will give a good or bad signal to investors in carrying out their investment activities.

PENGARUH LEVERAGE, PROFITABILITY DAN INDEPENDENT BOARD OF COMMISSIONERS TERHADAP MANAJEMEN LABA

Jessica Jhonatan, Rousilita Suhendah — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this research is to know the effects of leverage, profitability and independent board of commissioners on earnings management in mining, transportation, infrastructure, utilities, and agricultural industry listed on the Indonesia Stock Exchange during 2017-2020. This research using 18 kinds of sample on mining, transportation, infrastructure, utilities, and agricultural industry with 4 years period. Sample was process by Eviews 12.0 and Microsoft Excel with selected sampling by using purposive sampling method. The results of this study show that leverage and profitability have a significant effect on earnings management and independent board of commissioners does not have a significant affect earnings management on mining, transportation, infrastructure, utilities, and agricultural industry. This research can useful for company and investor for analyzing factors that influence earnings management.

DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2020

Stella Stella, Thio Lie Sha — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to determine the influence of activity ratio, liquidity, operating leverage and asset growth in manufacturing firm’s capital structure that listed on IDX in 2018-2020 period. The selection sample used purposive sampling method and the valid data were 33 companies. The data is processed with Eviews 12 and Microsoft Excel 2019 program by using multiple regression analysis. The result of this study indicate that asset growth has a significant positive effect on capital structure, while activity ratio, liquidity, and operating leverage have insignificant effect on capital structure. The implication of this research is that a company requires to determine decisions in funding to obtains optimal capital structure so that the company can maintain its existence in the long term.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR

Yohanes Yohanes, Augustpaosa Nariman — Mon, 15 Jan 2024 00:00:00 +0000

This study was conducted to determine the effect of independent commissioners, firm size, leverage, and profitability on earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. The sample was taken using the purposive sampling method and 162 samples were selected from 54 companies during the period 2018 – 2020. The study used a fixed effect regression model approach. Data processing using Eviews version 12. This study found that the independent board of commissioners had no significant effect on earnings management, firm size had a significant effect on earnings management, leverage had a significant effect on earnings management, and profitability had a significant effect on earnings management.

PENGARUH LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP PROFITABILITY

Pricyllia Effendi, Lukman Surjadi — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to determine the effect of leverage (DER), firm size (SIZE), and liquidity (CR) on profitability (ROA) of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected using purposive sampling technique and the valid data were 73 companies. The data processing technique using multiple regression analysis was carried out using the random effects method assisted by the E-views 12 program and Microsoft Excel 2010. The results of the partial study showed that there was a significant negative effect between leverage on profitability, company size had a significant positive effect on profitability. And liquidity had no effect on profitability.

ANALISIS FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Veronica Ciu, Widyasari Widyasari — Mon, 15 Jan 2024 00:00:00 +0000

This research aims to obtain empirical evidence about the effect of business risk, fixed asset ratio, and firm size on capital structure with profitability as a moderating variable of companies listed in Indonesian Stock Exchange in the period of 2018-2020. Using 61 companies out of 198 companies, and using a purposive sampling method. Data were collected from financial reports published on the IDX's official website, www.idx.co.id and www.idnfinancials.com. This study uses Microsoft Excel 2010 and Eviews version 12. The result of the research indicate that firm size and profitability have a positive significant effect on the capital structure, fixed asset ratio have a negative significant effect on the capital structure, business risk does not have a significant effect on the capital structure, while profitability is not able to moderate the influence of business risk, fixed asset ratio, and firm size on the capital structure.

KAITAN LEVERAGE, UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN NPM TERHADAP PRAKTIK MANAJEMEN LABA

Marvella Andika Sakagita, Sufiyati Sufiyati — Mon, 15 Jan 2024 00:00:00 +0000

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 PROFITABILITAS, STRUKTUR ASET, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL

Jane Gabriela, Jonnardi Jonnardi — Mon, 15 Jan 2024 00:00:00 +0000

This study aimed to examine the influence of profitability, asset structure, and liquidity toward capital structure on consumer goods industry sector companies listed in the Indonesia Stock Exchange for the 2016-2020 period. Sample was selected by using simple random sampling method. The number of samples are 36 companies over the past five years, there are 180 samples. Data processing techniques using multiple regression analysis what helped by EViews 10 and Microsoft Excel 2013. The results of this study conclude that the profitability have no effect on capital structure. Asset structure have effect on capital structure positively and liquidity have effect on capital structure negatively. The implication of this study is the need to increase asset structure that will increase capital structure which will bring a good signal for investors.

PENGARUH GCG TERHADAP FIRM VALUE DENGAN FIRM SIZE SEBAGAI VARIABEL KONTROL

Vincentius Calvin Julianto, Tony Sudirgo — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study is to empirically prove whether there is an effect between board size, board independence, audit committee size, and CEO duality with firm size as a control variable, on firm value. The population of this study comes from infrastructure companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The sampling technique used was purposive sampling, and the total sample obtained was 80 samples. The data was processed using EViews 12 software with a multiple regression analysis method. The results of the analysis of this study found that board size has a significant effect on firm value, while board independence, audit committee size, CEO duality, and firm size as control variables do not have a significant effect on firm value. The implication of this research is the need to use more specific GCG in financial statements in order to provide added value for investors.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI BEI

Sandra Olivia, Merry Susanti — Mon, 15 Jan 2024 00:00:00 +0000

This aims to obtain empirical evidence regarding the effect of earnings per share, managerial ownership, firm age and debt to equity ratio on firm value in non-financial companies listed in the Indonesia Stock Exchange for the 2017-2019 period. The sample was obtained based on the purposive sampling method and the final data used in this study found 135 non-financial companies. The data processing technique used multiple regression analysis assisted by Econometric Views 9. The results showed that the variables of earnings per share, managerial ownership and debt to equity ratio had no significant effect on firm value. Meanwhile, the firm age variable has a significant negative effect on firm value. The implication of this research is the need for the role of company management in paying attention to the age of a company as a strategy to be able to maintain and even increase the value of the company in the future.

ANALISIS DETERMINAN YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN INFRASTRUKTUR DI BEI

Jessica Kunta Adjie, Hendro Lukman, Juni Simina — Mon, 15 Jan 2024 00:00:00 +0000

This Reseacrh aims to obtain empirical evidence of the effect investment Opportunity Set, Business Risk,Managerial Ownership,Institusional Ownership on Dividend Payout Ratio In Infrastructure companies listed on the Indonesia Stock Exchange for the 2016-2020 period . The sample obtained was based on Purposive Sampling method and the final data used in this study amounted 11 infrastructure companies. The data processing technique use IBM SPSS Version 25 software. The result show the variabel Investment Opportunity Set, Managerial Ownership, Institusional Ownership have no significant and negative effect on dividend payout ratio and the business risk variable has a significant positive effect on dividend payout ratio.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI

Felisia Shendy Chandra, Rini Tri Hastuti — Mon, 15 Jan 2024 00:00:00 +0000

This study aims to obtain empirical evidence regarding the effect of dividend policy and leverage with profitability as moderating variable on firm value. The final sample used in this study amounted to 38 manufacturing companies listed in Indonesia Stock Exchange, obtained by purposive sampling method. The data that has been collected by Microsoft Excel 2019 software and then processed using EViews 12 software. The results show that the variable of dividend policy has no effect on firm value. Meanwhile, leverage has a significant positive effect on firm value. And for the profitability as moderating variable, profitability isn’t able to moderate the influence between dividend policy and leverage on firm value variable.

PENGARUH LIQUIDITY, LEVERAGE, ASSET TANGIBILITY, BOARD SIZE DAN FIRM AGE TERHADAP PROFITABILITY

Michelle Chang, Sufiyati Sufiyati — Mon, 15 Jan 2024 00:00:00 +0000

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.

ANALISIS KEWAJIBAN PPH 21, 23 DAN 4 AYAT 2 PT NICK 2020

Renny Weslyn, Purnamawati Helen Widjaja — Mon, 15 Jan 2024 00:00:00 +0000

This research aims to find out how the NICK company which is engaged in cold storage rental has carried out its tax obligations as stipulated in the current tax regulations in Indonesia. This study was also conducted to test compliance with the deposit and reporting of PT NICK's Tax Period Tax Return on these three tax aspects in fulfilling their tax obligations as corporate taxpayers. This study uses a qualitative method. Qualitative methods are research methods based on post-positivity, which are used to study the state of natural objects where researchers will use them as key instruments, data collection techniques that are carried out in a combined manner. This type of research uses descriptive research and the data sources used are secondary data and primary data. The results of this study indicate that PT NICK has carried out its tax obligations on these three aspects and is in accordance with the applicable tax regulations. The three aspects of taxation include PPh 21, PPh 23 and PPh 4 paragraph 2. However, it appears that PT NICK's calculations and withholdings have been found to have underpaid income tax article 21 from January to December 2020.

PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

Joan Johanes, Jonnardi Jonnardi — Mon, 15 Jan 2024 00:00:00 +0000

This study was conducted to empirically examine the effect of profitability, liquidity, firm size, and leverage on firm value. The sample selected through the simple random sampling method for this study were 35 consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The data used in this study is secondary data obtained from idx.co.id and related company websites. The data were processed using Microsoft Excel 2019 and Econometric Views (EViews) version 12.0 program. The results of this study indicate that profitability and leverage have a significant positive effect on firm value, while liquidity has an insignificant positive effect on firm value, and firm size has a significant negative effect on firm value.

PENGARUH PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS

Arya Arya, Rousilita Suhendah — Mon, 15 Jan 2024 00:00:00 +0000

The purpose of this study was to obtain empirical evidence regarding the effect of profitability, firm size, and leverage on financial distress. This study used manufacturing companies listed on the IDX during 2017-2019. The sample was selected using the purposive sampling method and the data that met the criteria were 69 companies. The data obtained was then processed using Microsoft Excel 2016 and Eviews 10 software. Based on the results obtained in this study, it was found that profitability, firm size, and leverage together have an effect on financial distress. Individually, profitability and leverage have no effect on financial distress. Meanwhile, firm size has a negative effect on financial distress.