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Jurnal Paradigma Akuntansi
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 2, No 2 (2020): April 2020" : 50 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI REAL EARNINGS MANAGEMENT Novita Cendra, Sufiyati
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.822 KB) | DOI: 10.24912/jpa.v2i2.7612

Abstract

This study aims to obtain empirical evidence on the effect of firm size, leverage, board size, board independence, audit comitee, cash flow from operation, and profitability of companies on real earnings management in manufacturing companies of basic industry and chemicals  sector  listed in  Indonesia  Stock Exchange in  the period  2015-2017.  Research samples are 21 companies out of  66  companies data using purposive sampling method. Results of this research obtained the firm size, leverage, and board size have no significant effect to real earnings management, board independence have positive significant  effect, audit comitee haveno effect to real earnings management, cash flow from operation and profitability have negative significant effect to real earnings management.
PENGARUH PROFITABILITAS, STRUKTUR ASET, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Nabilla Ayuningtyas, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.423 KB) | DOI: 10.24912/jpa.v2i2.7618

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, asset structure, firm size, and liquidityoncapital structurein manufacturing industries  listed  in  Indonesian  Stock  Exchange  during  the  period  of  2015-2017.  This research used 66samples of manufacturing companies that have been previously selected using purposive sampling method for three years. The data used were secondary data in the form  of  financial  information  from  the  financial  statements  and  annual  reports.  This research  data  was  processed  using  EViews  10.  The  result  of  this  research  shows  that liquidity has an effect on capital structure, while profitability, asset structure,and  firm size does not have an effect on capital structure. Suggestion that can be given for the future research is to use other independent variables, such as non-debt tax shield.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DIVIDEN DAN UMUR PERUSAHAAN TERHADAP NILAI PERUSAHAAN Giovani Anggasta, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.349 KB) | DOI: 10.24912/jpa.v2i2.7623

Abstract

The purpose of this research is to determine the effect of firm size, profitability, dividend, and firm age on firm value. The research sample used 45 manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. Price to book value (PBV) is used to proxy firm value and statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that firm size, dividend, and firm age do not have effect on firm value, while profitability has positive effect on firm value.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Devin Avila Dharma, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.486 KB) | DOI: 10.24912/jpa.v2i2.7629

Abstract

The purpose of this research is to obtain empirical evidence about the effect of leverage, profitability, company growth, liquidity, firm size, audit committee on the firm value of manufacturing industries listed on the Indonesia Stock Exchange period 2015-2017. This study used 61 samples companies that have been selected through a purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements. The research data was processed using Eviews 10. The results of the research  showthatleverage,  profitability,  and  firm  size  has  an  effect  on  firm  value,  while company growth, liquidity, and audit committee have no effect on firm value.
PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAANTERHADAP NILAI PERUSAHAAN Cuana, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.896 KB) | DOI: 10.24912/jpa.v2i2.7640

Abstract

This study aims to analyze the relationship among proportion of managerial ownership, profitability, likuidity, and firm size toward firm value. This research used purposive sampling method. The type data is panel data during 2015-2017 in the from Indonesia Stock Exchange with total sampel was 192 data. Data analysis technique using multiple linear regression  with  Eviews  program  10.0.  The  results  shows  that  proportion  of  managerial ownership and likuidity have no significant effects on firm value, meanwhile profitability and firm value has significant on firm value. The results also shows that proportion of managerial ownership, profitability, likuidity, and firm value simultaneously have significant effects on firm value.
ENGARUH LIQUIDITY, CAPITAL STRUCTURE, DAN SALES GROWTH TERHADAP FIRM PERFORMANCE Selvia Wijayanti, Susanto Salim
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.084 KB) | DOI: 10.24912/jpa.v2i2.7654

Abstract

This research has a purpose, namely to prove empirically the impact of liquidity, capital structure and sales growth 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  2016  –  2018.  The  entire  sample  used  in  this  research  is  202  data  from manufacturing companies. The research data is processed with SPSS Statistics Version 23. The result of this research shows that liquidity has a positive effect and significant on firm performance. Capital structure has a negative effect and no significant on firm performance. Sales growth has a positive effect and significant on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI Jonathan Elbert, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.249 KB) | DOI: 10.24912/jpa.v2i2.7659

Abstract

Cash holding is one of the most significant decisions taken by the financial managers of any firms. The decision not only depends on the theoretical view but also the firm-specific  variables.  The  purpose  of  the  research  is  to  examine  the  influencecash conversion cycle, growth opportunity, leverage and net working capital to cash holding on manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, Data collection techniques used in this research is secondary data that is processed using Eviews 9 program. The results of this research showed that net working capital is significant to cash holding, while cash conversion cycle, growth opportunity, and leverage are not significant.
PENGARUH RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017 Chindy Helfin, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.454 KB) | DOI: 10.24912/jpa.v2i2.7664

Abstract

The purpose of this study is to obtain empirical evidence on the effect of related party transaction to tax avoidance with corporate governance disclosure as a moderating variable that listed in Indonesia Stok Exchange, with a total of 109 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study  suggests  that  related  party  transaction  significantly  influence  tax  avoidance. However, corporate governance disclosure doesn’t moderate the effect of related party transaction on tax avoidance.
PENGARUH BID ASK SPREAD, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Vania Natasha, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.993 KB) | DOI: 10.24912/jpa.v2i2.7669

Abstract

The purpose of this study is to determine the effect of bid ask spread, leverage, and firm size on earnings management. The population used is a company engaged in manufacturing registered on the Indonesia Stock Exchange in 2016-2018. The sample in this study was taken using a purposive sampling method with predetermined criteria. Earnings management is calculated using estimated accruals. The results of this study stated that the bid ask spread had no significant negative effect and firm size had no significant positive effect on earnings management, while leverage had a significant negative effect on earnings management.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN Agatha Santania, Jonnardi
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.411 KB) | DOI: 10.24912/jpa.v2i2.7674

Abstract

The purpose of this study is to determine the effect of profitability (Return on Assets), liquidity (Current Ratio), and solvency (Debt to Equity Ratio) on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 with a population  of  54  companies  and  a  total  sample  of  48  companies  were  used  for  five consecutive  years  from  2014  to  2018.  Samples  were  selected  using  the  simple  random sampling method. This study uses secondary data which is then processed with Eviews 10. The results of this study indicate that profitability has a significant positive effect on firm value,  liquidity  has  a  significant  negative  effect  on  firm  value  while  solvency  has  no significant effect on firm value. 

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