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Journal : Jurnal Paradigma Akuntansi

FAKTOR - FAKTOR YANG MEMPENGARUHI NIAT PEMBELIAN PELANGGAN PADA E-COMMERCE DI INDONESIA Neria Anaya; Hendro Lukman; Juni Simina
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.v5i2.23573

Abstract

The purpose of this study is empirically prove whether there is an influence between Ease of Use, Usefulness, Security, Convenience, and Website Quality on Customer Purchase Intentions in E-commerce in Indonesia. Sampling technique through google form using convenience sampling. The total sample is 119. The data is processed using SmartPLS with multiple regression analysis method. The results of the analysis of this study are Ease of Use, Usefulness, Security, and Convenience are not significant and have a negative effect on Customer Purchase Intentions, while Website Quality is significant and has a positive effect on Customer Purchase Intentions. The implication of this research is that strategies need to be improved to website quality in terms of satisfaction, usefulness, security, and convenience.
Pengaruh Faktor Risiko Terhadap Initial return IPO Pada Perusahaan Yang Melakukan IPO Mulyadi, Sebastian Taniel; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33127

Abstract

This study attempts to assess whether internal risk, external risk, investment risk, and business risk have an impact on the first return of IPOs conducted on the Indonesia Stock Exchange between 2020 and 2021. This study used a form of purposive sampling to collect data from as many as 90 companies. Version 21 of the SPSS (Statistical Product and Service Solutions) software was used to process the data. Internal risk, external risk, and investment risk were all negative and did not have a substantial impact on the first return of an IPO, according to the results of a multiple linear regression analysis of the data. While business risk is positive and has no major effect on the IPO's initial return, business risk is positive and has no effect. The implication of this research is that every firm planning an IPO or going public must present comprehensive and precise information and underline the risk factors that investors must consider.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN BARANG KONSUMEN NON-PRIMER Chandra, Maria Shelyn; Ardana, I Cenik; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33710

Abstract

The purpose of this study was to obtain empirical evidence about the effect of managerial ownership, institutional ownership, capital structure, profitability, and liquidity on firm value. The subjects of this study are Non-Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample was selected using the purposive sampling method, and 9 companies were obtained with a total sample for 5 years (2017-2021) of 45 samples. The data was processed using Microsoft Excel 2019 and Eviews version 12 software. Hypothesis testing uses multiple regression models. The results showed that managerial ownership had a significant positive effect on firm value, but institutional ownership, capital structure, profitability and liquidity had no effect on firm value. The implication of this study is the need of firm management and institution role, high capital structure and profitability level, also liquidity level that meet the standard to achieve an optimal firm value.
FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-MONEY: STUDI PADA MAHASISWA UNIVERSITAS TARUMANAGARA Keegan, Kevin Kusuma; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33724

Abstract

The era of the industrial revolution had an impact on economic activities for the community to switch to a digital-based economy. As well as providing ease of economic activity for the community. One of them is the transition from cash to e-money. In its use e-money is influenced by factors of trust, security, convenience which is the intention of this research. The purpose of this study is to determine the effect of trust, security and convenience on the use of e-money. Subjects in this study were students. Samples were taken using simple random sampling method with a total of 80 students. Data processing techniques for descriptive analysis use the SPSS (Statistical Product and Service Solution) Application for Windows version 22.0 and Smart PLS Version 4.0. The results of this study indicate that trust has no significant effect on the use of e-money. and security have no significant effect on the use of e-money. Meanwhile, convenience has a significant effect on the use of e-money. The implication of this research is that if in this study a digital application for processing information which is easy to use, hassle- free, practical, will invite someones interest to use it.
ANALISIS DETERMINAN YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN INFRASTRUKTUR DI BEI Adjie, Jessica Kunta; Lukman, Hendro; Simina, Juni
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.v6i1.28744

Abstract

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.
PREDIKSI LABA MASA DEPAN MELALUI PERSISTENSI LABA DENGAN ARUS KAS OPERASI DAN AKRUAL Marvella, Audrys; Imelda, Elsa; Simina, Juni
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.v6i2.29810

Abstract

The purpose of this study was to determine the effect of operating cash flow and accruals on earning predictability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2018. This research used 150 samples from selected manufacturing companies with purposive sampling method. The analysis technique used in this research is multiple linear regression, which performed classical assumption in advance, before testing the hypothesis. The data in this research were inputted and calculated using Microsoft Excel program and processed using the EViews 12.0 program. The results of this study indicate that the operating cash flow had a positive and significant effect on earning predictability, and accruals had a positive and significant effect on earning predictability.
PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PERUSAHAAN PERBANKAN UMUM DI BEI Livia, Felice; Lukman, Hendro; Simina, Juni
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.v6i2.29891

Abstract

Each study aims to decide the effect of Cash Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, and growth on bond ratings in general banking companies listed on the Indonesia Stock Exchange in 2016-2020 period. Purposive sampling method and valid data obtained as many as 20 companies for sample selection. Logistic regression analysis with SPSS version 21 program and Windows released in 2020 is the data processing technique chosen in this study. The results of this study indicate that the Cash Adequacy Ratio and Loan to Deposit Ratio has significant effect, while Non-Performing Loans and growth have no effect on corporate bond ratings. The implication of this research are the need for processing the company's Cash Adequacy Ratio and Loan to Deposit Ratio properly to be able to increase its bond rating.
DAMPAK LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON KEUANGAN Ho, Juan; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31402

Abstract

This research has a purpose to find empirical evidence about whether or not the influence of liquidity, business risk, firm size, and dividend on capital structure. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques by using Statistical Package for Social Science (SPSS 28.0). The end result of this study suggest that liquidity and firm size influence the capital structure. While business risk and dividend does not influence the capital structure. The implication, company need to pay awareness to variables such as liquidity and firm size when the company want to make a decision about capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Raditya, Raditya; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32396

Abstract

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 123 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Angelina, Helen; Daryanti , Sri; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34752

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and firm size towards firm value on listed consumer cyclical companies in Indonesia Stock Exchange (IDX) from the year 2019-2021. Sample was selected by purposive sampling method and the selected data was 73 consumer cyclical companies. The data analysis method used in this study is multiple linear regression analysis to test the hypothesis and used SPSS V25 Software program and Microsoft Excel 365 to process data from this research. The results showed that profitability has no positive significant effect on firm value. However, liquidity and firm size have a negative significant effect on firm value. The implication of this research is the need of planning in increasing profitability, liquidity, and firm size in order to increase firm value.