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Contact Name
Nuryasman MN
Contact Email
jurnalparadigmaakuntansi@gmail.com
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+6285692324687
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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
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Paradigma Akuntansi
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
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.
Articles 50 Documents
Search results for , issue "Vol 2, No 2 (2020): April 2020" : 50 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN Jennifer Antonius, Tony Sudirgo
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 (303.671 KB) | DOI: 10.24912/jpa.v2i2.7613

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of capital structure, firm age, firm size, growth opportunities, and earning per share on company performance at consumption company listed in Indonesia Stock Exchange during 2015-2017. The sampling method used in this study to collect research sample is purposive sampling method, with the result that 35 company at consumption company listed in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtained from audited financial statement for the year ended December 31th during 2015- 2017. Panel data regression is used to test the hypothesis using Eviews 10.0. The result of this study shows that capital structure, growth opportunities, and earning per share have significantly effect on company performance, while firm age and firm size do not have significant effect on company performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Jason Putra, Yanti
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 (523.389 KB) | DOI: 10.24912/jpa.v2i2.7619

Abstract

The purpose of this research is to analyze the effect of leverage, firm size, profitability, dividend payout, and liquidity on price earning in manufacturing companies listed on Indonesia Stock Exchange in 2015 – 2017. The sampling method used purposive sampling with total sample of 105 data which was taken on financial statement from www.idx.co.id. The collected data were analyzed by using Eviews 10. The research result that independent variables describe the dependent variable for55.0577% while 44.9423% is described  by other  factors.  Independent  variable  ofleverage,  firm  size,  profitability,  and dividend payout do not have a significant effect on price earning, while liquidity has a significant effect on price earning.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Ronaldo Oentoro, 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 (262.016 KB) | DOI: 10.24912/jpa.v2i2.7624

Abstract

The  purpose  of  this  research  is  to  obtain  empirical  evidence  of  the  effect  of Profitability,  Capital  Structure,  Firm  Size,  and  Liqudity  to  Firm  Value  on  manufacturing company listed in Indonesia Stock Exchange (IDX)on period 2015-2017. This research used 66 manufacturing company as the sample with purposive sampling method. Application that is used in this research is Eviews 9.Based on F-test states that every independent variables in this research have a significant effect to Firm Value. Based on t-tests, show that profitability,capital structure, and liquidity have a positive significant effect on firm value, while the firm size did not have a significant effect on firm value.
PENGARUH ECONOMIC VALUE ADDED, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP MARKET VALUE ADDED PADA PERUSAHAAN JASA SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Ellen Ivana Chelsea, 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 (587.994 KB) | DOI: 10.24912/jpa.v2i2.7630

Abstract

This research aims to determine the relationship of EVA, ROE, and EPS to MVA. The objective is to analyzes the direction and influence between EVA, ROE, and EPS to MVA. This study uses a banking subsector service company listed on IDX during 2016-2018 as a population. Sample is selected by purposive sampling technique. Out of 45 banking companies, there are 21 banking companies that have passed the research criteria. The results of this study indicate that EVA has a not significant positive effect on MVA, ROE has a significant negative effect on MVA, and EPS has a significant positive effect on the banking subsector service company.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Kenji, 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 (255.296 KB) | DOI: 10.24912/jpa.v2i2.7641

Abstract

The purpose of this study is to analyze the influence of profitability, firm size, tangibility,  and  liquidity  on  capital  structure  in  consumer  goods  companies  listed  in Indonesia Stock Exchange from period 2015-2018. The research method used on this study was purposive sampling with a total sample of 26 companies listed on the Indonesia Stock Exchange. The data type that was used in this study issecondary data. Data was obtained from  financial  statements  taken  from   www.idx.co.id.  The  results  of  the  study  show  that profitability and tangibility have a positive effect on capital structure, liquidity has a negative effect on capital structure, and firm size does not have any effect on capital structure.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PUBLIK, DAN KEPEMILIKAN ASING TERHADAP KINERJA PERUSAHAAN Hadi Tjahjadi, FX Kurniawan Tjakrawala
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 (522.703 KB) | DOI: 10.24912/jpa.v2i2.7655

Abstract

The purpose of this research is to examine empirically the influence of managerial ownership, public ownership, foreign ownership toward firm performance. Population of this research is manufacturing industries category of consumer goods listed on Indonesia Stock Exchange   during   2013-2017.   Using   purposive   sampling   technique,   160   manufacturing companies category of consumer goods listed on Indonesia Stock Exchange are selected as sample. The method of analysis was multiple linear regression. The result shows that there is positive effect between managerial ownership and foreign ownership with firm performance. While public ownership has no effect on firm performance.
FAKTOR - FAKTOR YANG MEMPENGARUHI PROFITABILITY PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Novieany, Sofia Prima Dewi
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 (267.84 KB) | DOI: 10.24912/jpa.v2i2.7660

Abstract

The purpose of this thesis is to examine the effect of leverage, sales growth, firm size and working capital management on profitability in manufacturing companies listed on the Indonesia  Stock  Exchange.  The  sample  selection  technique  in  this  study  used  a  purposive sampling technique with a total sample of 27 manufacturing companies in the period 2015-2017. The data used in this study is secondary data which is processed using the program Eviews 9.0. The results of this study indicate that the size of the company has a negative influence on profitability while leverage, sales growth, and working capital management have no effect on profitability.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Oktaviano, Henryanto Wijaya
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 (264.605 KB) | DOI: 10.24912/jpa.v2i2.7665

Abstract

This study aimed to determine the effect of capital structure, profitability, and firm size on firm value of manufacturing firms listed in Indonesia Stock Exchange period 2015-2017. Dependent variable in this study is the firm value, while the independent variable are capital structure, profitability, and firm size. This study used secondary data such firm financial statement that published during the observation year. The number of samples used in  this  research  approximately 180  samples.  The sampling  method  used  in  this  study is purposive sampling. The results showed as partial that capital structure, profitability, and firm size has influence on the capital structure. Simultaneously known  capital structure, profitability, and firm size has influence on capital structure. 
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Jessica Stephanie, Yanti
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 (238.896 KB) | DOI: 10.24912/jpa.v2i2.7670

Abstract

The objective of this study is to obtain an empirical evidence about the effect of intellectual capital, sales growth, capital structure, and working capital management on firm performance in manufacturing companies which listed on Indonesian Stock Exchange on 2016- 2018. Sample was selected using purposive sampling method amounted to 42 manufacturing companies that met the criteria. Data processing techniques using multiple regression analysis that helped with E-views 10.0 program. The results showed intellectual capital and working capital management have a significant impact on firm performance while sales growth and capital structure showed an insignificant impact.
PENGARUH FINANCIAL LEVERAGE, FIRM SIZE DAN FREE CASH FLOW TERHADAP FINANCIAL PERFORMANCE Veronika Crecentia Quan, Ardiansyah
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 (519.105 KB) | DOI: 10.24912/jpa.v2i2.7675

Abstract

The purpose of this research is to obtain empirical evidence about the effects of financial  leverage,  firm  size,  andfree cash  flowonfinancial  performancein  manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 69samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used 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 financial leverage has a significant effect on financial performance, while firm size and free cash flow does not have a significant effect on financial performance. Suggestions for the next study is to add another independent variables to be able to strengthen the ability of independent variables in explaining the dependent variable, such as intellectual capital, company age, and liquidity.