Articles
<![CDATA[FAKTOR YANG MEMPERNGARUHI MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN ]]>
<![CDATA[Famsila, Ivana]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.32948
<![CDATA[The purpose of this study is to determine the factors that influence earnings management practice decisions in food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2021. This study uses probability sampling to collect data from different food and beverage companies. This data involves 40 companies and in this observation the data is processed using Eviews software version 12 and using panel data regression equations. Based on the results of data processing, the independent variable profitability has a significant negative effect on earnings management, although its effect on audit quality is unidirectional (significantly positive). This data also shows that the age of the company has no effect on the dependent variable (earnings management).]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Gunawan, Agnes Elvina]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33097
<![CDATA[This research was conducted to gain empirical evidence about the effect of profitability, leverage, institutional ownership, and firm size on the earnings management of primary consumer sector companies food and beverage sub sector listed on the IDX in 2017-2021. In this study, the purposive sampling method was used to obtain a valid sample of 139 data from 33 companies after outlier was conducted. This study uses multiple linear regression method to test the hypothesis and the data is processed using SPSS version 26 and Microsoft Excel 2021. The findings show that profitability has no positive effect on earnings management, leverage has negative effect on earnings management. While institutional ownership and firm size have no negative effect on earnings management.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA ]]>
<![CDATA[Wahyuni, Sri]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i1.33119
<![CDATA[The purpose of this study was to determine the effect of accruals, sales volatility, and managerial ownership on earnings persistence in companies in the basic and chemical industries, various industries, and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2018–2020 period. This study used a sample of 31 companies selected using purposive sampling and used the Eviews 12.0 application to process the data. The results showed that the independent variables affected earnings persistence simultaneously (F test). The results of the T test indicate that the sales volatility variable has a significant effect on earnings persistence. Meanwhile, accruals and managerial ownership variables have no significant effect on earnings persistence. The implication in this study is that high sales volatility will cause profit persistence to increase because sales are one of the most important activities in generating profits.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN SEKTOR INDUSTRI DI BEI ]]>
<![CDATA[Suryata, Fedella Stephanie]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33688
<![CDATA[This study was conducted to analyze the effect of good corporate governance, financial performance, and capital structure on earnings management in miscellaneous industry, consumer goods industry, and basic industry and chemical sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The technique used in this study to determine the research sample was purposive sampling. The number of research samples is 76 companies from 217 companies registered. This study uses a quantitative approach. The data analysis method used is multiple linear regression analysis what helped by Eviews version 12 program and Microsoft Excel 2013. The results showed that simultaneously good corporate governance, financial performance, and capital structure have a significant effect on earnings management. While the results of partial research show that board size and capital structure have a negative and insignificant effect on earnings management. Board independence has an insignificant effect on earnings management. Financial performance has a positive and significant effect on earnings management.]]>
<![CDATA[ELEMEN-ELEMEN YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN DI TIGA SEKTOR DALAM PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Edbert, Edbert]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33758
<![CDATA[The discussion in this study was carried out to find out the factors that can affect the company's financial performance that consists of green accounting, liquidity, and capital structure in companies in the basic and chemical industry sectors, the various industries sector, and the consumer goods industry sector listed on the Indonesia Stock Exchange successively during the 2019-2021 period. This study used data from 32 company samples by applying purposive sampling and using Eviews software version 12 in the collection process using the data that has been published on IDX and on each website of the company. Data processing in this observation utilizes by using panel data regression equations. Based on the results of data processing, green accounting has a insignificant effect on the company's financial performance, liquidity has a negative insignificant effect on the company's financial performance, and capital structure has a significant effect on the company's financial performance.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, SALES GROWTH, DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS. ]]>
<![CDATA[Andrew p, Enrico]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34413
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the effect of company size, sales growth, and operating capacity on financial distress. This research uses food and beverage sector companies listed on the Indonesia Stock Exchange in 2020-2022. This research uses a purposive sampling method and there are as many as 93 company data. The data obtained was processed using the E-Views 12 program. Based on the research conducted, the results obtained were that company size has a positive and significant impact on financial distress, sales growth has a negative and significant impact on financial distress, and operating capacity has a positive and significant impact on financial distress. The implication of this research is that company size, sales growth, and operating capacity affect company management, investors, and creditors in making decisions.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN CONSUMER GOODS DI INDONESIA ]]>
<![CDATA[Auria, Irda]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26416
<![CDATA[The purpose of this study was to determine the effect of the investment opportunity set, free cash flow, and leverage on earnings quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used was purposive sampling with predetermined criteria. Earnings quality is determined by discretionary accruals. The results of this study stated that the investment opportunity set and free cash flow did not have a significant effect on earnings quality. While leverage had a significant effect on earnings quality.]]>
<![CDATA[PENGARUH PROFITABILITY, WORKING CAPIRAL, DAN FREE CASH FLOW TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 ]]>
<![CDATA[Junior, Richard]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i1.28536
<![CDATA[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.]]>
<![CDATA[PENGARUH ASSET STRUCTURE, SALES GROWTH DAN COMPANY GROWTH TERHADAP DEBT POLICY ]]>
<![CDATA[Carolina, Imelda]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i3.31138
<![CDATA[The purpose of this research is to determine the effect of asset structure, sales growth and company on debt policy in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research used 51 manufacturing companies as sample that were selected using purposive sampling method. Data was processed by Eviews 12 program. The result of this research show that asset structure has a negative significant effect on debt policy,sales growth has a positive significant and company growth has a positive not significant effect on debt policy. hypothesis testing is carried out using a panel data regression model.]]>
<![CDATA[DETERMINAN YANG MEMPENGARUHI CASH HOLDING ]]>
<![CDATA[Lisanto , Jane Christy]]>;
<![CDATA[Bangun, Nurainun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i3.31430
<![CDATA[This study aims to determine the effect of leverage, capital expenditure and sales growth on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The sample selection technique in this study used purposive sampling technique and the valid data were 111 companies. The data processing in this study uses multiple regression analysis technique and is assited by EViews 12 and Microsoft Excel 2019. The results of this study are leverage and capital expenditure have a positive effect on cash holding, while sales growth has no effect on cash holding. Implication of this research is that companies need to pay attention to the amount of cash holding companies so that the presence of cash in the company is at the optimal point to avoid the company from going bankrupt.]]>
