Jurnal Paradigma Akuntansi
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.
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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
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DOI: 10.24912/jpa.v2i2.7613
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
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DOI: 10.24912/jpa.v2i2.7619
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
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DOI: 10.24912/jpa.v2i2.7624
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
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DOI: 10.24912/jpa.v2i2.7630
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
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DOI: 10.24912/jpa.v2i2.7641
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
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DOI: 10.24912/jpa.v2i2.7655
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
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DOI: 10.24912/jpa.v2i2.7660
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
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DOI: 10.24912/jpa.v2i2.7665
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
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DOI: 10.24912/jpa.v2i2.7670
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
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DOI: 10.24912/jpa.v2i2.7675
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.