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Jurnal Paradigma Akuntansi

jpa
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Published by Universitas Tarumanagara

ISSN : - EISSN : 26570033 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan dan bidang akuntansi umum lainnya.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 50 Documents

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Search results for , issue "Vol 1, No 3 (2019): Juli 2019" : 50 Documents clear

Pengaruh Kebijakan Dividen, Leverage, Firm Size, Earning Volatility, Dan Growth Terhadap Volatilitas Harga Saham Ivana Dominika, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research has a purpose, namely to prove empirically the impact of dividend policy, leverage, firm size, earning volatility and growth on stock price volatility. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2014 – 2017. The entire sample used in this research is 26 data from manufacturing companies. The research data is processed with E-views version 10. The result of this this research shows that dividend policy, leverage, earning volatility, and growth has no significant on stock price volatility. Firm size has a positive effect and significant on stock price volatility.

Pengaruh Capital Structure, Intellectual Capital, Liquidity Dan Firm Size Terhadap Firm Performance Velda Mahardika, Susanto Salim
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research has a purpose, namely to prove empirically the impact of capital structure, intellectual capital, liquidity and firm size on firm performance. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2015-2017. The entire sample used in this research is 184 data from manufacturing companies. The research data is processed with SPSS Statistics Version 21. The result of this this research shows that capital structure and intellectual capital has a positive effect and no significant on firm performance. Liquidity and firm size has a positive effect and significant on firm performance

Faktor Yang Mempengaruhi Cash Holding Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Stefany, Agustine Ekadjaja
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence on the effect of cash flow, net working capital, and growth opportunities to cash holding that listed in Indonesia Stock Exchange, with a total of 248 samples. This study uses secondary data which were tested using panel data regression analysis with Eviews. The result of this study suggests that cash flow, net working capital, and growth opportunity have no effect to cash holding

Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Olivia Tamara, Herlin Tjundjung
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this empirical research is to examine the effect of financial leverage, firm age, profitability,andcash holdingtoward income smoothing in the manufacturing companies listed on the Indonesia Stock Exchange from 2015-2017. This research used 63 manufacturing companies that were selected using purposive sampling method for a total of 189 data in three years.In this study, the hypotheses test is performed using the logistic regression model. The results showed that the financial leverage, firm age, andprofitability have a significant negative effect on income smoothing, while cash holding do not have a significant effect on income smoothing

Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Pengungkapan CSR Yurika, Viriany
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to determine the effect of profitability, leverage, likuidity, and firm size on disclosure of corporate social responsibility (CSR). The population used in this research are manufacturing companies that have go public and listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2017. The samples were obtained by purposive sampling method so that 52 manufacturing companies were obtained duting the research period. Data analysis using the SPSS 23.00 program (Statistical Product and Services Solutions 23.00). The research model was analyzed after being free from classical assumptions. The results of the statistical analysis concluded that profitability, leverage, and liquidity was not significantly influence toward CSR disclosure, while the firm size has significantly influence toward CSR disclosure

Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Yang Terdaftar Di BEI Olivia Trinita, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted with the aim of obtaining empirical evidence regarding the factors that influence the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study took data from annual reports for three periods, namely from 2015 to 2017 with total sampleas 65 companies. The sampling technique in this study was using purposive sampling and processed through program called Eviews version 9.5. The results obtained in this study indicate that capital employed efficiency has a positive effect on company performance, human capital efficiency has a negative effect on company performance, structural capital efficiency has no influence on company performance, capital structure has a negative influence on company performance, and firm size has an positive influence for company performance. Recommendation for the next studies is to add more independent variable such as audit committe, independent board of commissioners, and corporate social responsibility (CSR).

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kepemilikan Institusional Perusahaan Terhadap Nilai Perusahaan Lani, Sufiyati
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to obtain empirical evidence on the effect of firm size, profitability, leverage, and institutional ownership of companies on firm value in manufacturing companies of consumption goods industry sectors listed in Indonesia Stock Exchange in the period 2015-2017. Research samples are 25 companies out of 42 companies data using purposive sampling method. Results of this research obtained the firm size have no effect to firm value, profitability have positive effect to firm value, leverage have no effect to firm value, and institutional ownership have no effect to firm value.

Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di BEI Hizkia Budiansyah, Ardiansyah Rasyid
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to understand the theory of firm size, financial leverage, institutional ownership, income smoothing, and to determine whether firm size, financial leverage, and institutional ownership partially and simultaneously affect income smoothing at manufacturing companies in Indonesia Stock Exchange (IDX) 2015-2017. Sampling using purposive sampling technique and total data used in this research is as many as 62 companies. The test results separately show partially financial leverage has a negative effect on income smoothing, while for firm size, and institutional ownership has no effect on income smoothing. Based on the test results simultaneously note that firm size, financial leverage, and institutional ownership simultaneously have an effect on income smoothing

Faktor Yang Mempengaruhi Struktur Modal Perusahaan Aneka Industri Yang Terdaftar Di BEI Tamara Christhalia, Jonardi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this empirical research is to obtain empirical evidence about the influence of profitability, liquidity, and asset growth on the capital structure. As of the purposes to determine the effect of asset growth was moderated by interest rate on the capital structure on company listed on the stock exchange from 2013-2017. This research uses data varias industries that were selected using purposive sampling method for a total of 150 data in five years. The data used in this research are secondary data in the form of financial statements. The results show that profitability and asset growth moderated by interest rate affect to capital structure, whereas liquidity and asset growth does not affect to capital structure. Simultaneously, the testing shows independent variable have a significant impact on the capital structure. Testing results show that the coefficient of determination before moderated of 77.83% dependen variable is affected by the independent variable, while the remaining 22.17% is explained by other variables. Testing results show that the coefficient of determination after moderated increase of 0.63% to be 77.83%

Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Perusahaan Properti Dan Real Estate Taufianto Ekaputra, Widyasari
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to find whether there is the influence of liquidity , its satisfactory profitability as , and leverage against Tax Avoidance. Secondary data was used in the study with in data collection that is obtained on industrial Property and Real Estate sector who are enrolled in the Indonesia Stock Exchange in the year 2014-2016. Sample was used in the study as many as 26 companies and exclusively on the SPSS 23.0 version as a program data processing. This report is written with the sampling method of purposive technique. Based on research that is done, obtained the results of research is as follows: (1) Liquidity has no significant impact on Tax Avoidance. (2) Profitability has no significant impact on Tax Avoidance .(3) Leverage significant impact on Tax Avoidance

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nuryasman MN

Contact Email jurnalparadigmaakuntansi@gmail.com

Phone +6285692324687

Journal Mail Official jurnalparadigmaakuntansi@gmail.com

Editorial Address Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA