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Nuryasman MN
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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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INDONESIA
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 2 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2021): Januari 2021" : 2 Documents clear
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Manufaktur Rohit, Rohit; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 3 No. 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i1.11415

Abstract

: The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, firm size, and leverage on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. This research used 61 samples and 232 data from manufacturing companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 9.0 program. The result of this research indicate that operating cash flow has a positive and significant effect on earnings persistence while accruals, firm size, and leverage have no significant effect on earnings persistence.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Di BEI Natanael, Aaron Edward; suhendah, rousilita
Jurnal Paradigma Akuntansi Vol. 3 No. 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i1.11578

Abstract

The purpose of this research is to determine the effect of profitability, leverage, and firm size on firm value. This research uses secondary data which is financial information from the financial statements and annual report of the company. The research sample used 72 manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. Statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that profitability has negative effect on firm value, while leverage and firm size has no effect on firm value.

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