cover
Article Per Year (5 Year)
All
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
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 1,367 Documents
 98   99   100   101   102 
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tanata, Kelvin; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28665

Abstract

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.
PENGARUH PROFITABILITY DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE Valencia, Hilary Larissa; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28710

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of profitability and firm size on firm value with capital structure as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. This study used 73 manufacturing companies as samples after being selected by purposive sampling method. Data processing in this study used EViews 12 SV software and hypothesis testing was carried out using multiple regression analysis. The results of this study indicate that profitability and firm size have significant positive effect on capital structure, profitability and capital structure have significant positive effect on firm value, firm size has significant negative effect on firm value, capital structure cannot mediate the effect of profitability on firm value. Meanwhile the capital structure can mediate the effect of firm size on firm value.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA RIIL Go, Feibi; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28716

Abstract

The purpose of this study is to empirically examine the influence of leverage, sales growth, free cash flow, and profitability, towards real earnings management. The population in this research is all the companies in the manufacturing companies listed in Indonesia Stock Exchange from period 2018 to 2020. This research use the sampling data of 64 firms. The sampling is using purposive sampling method. This research used econometric views (EViews) version 12 software to process the data. The result of research shows that leverage have positive significant influence towards real earnings management. Sales growth, free cash flow, and profitability have no significant influence towards real earnings management.
FAKTOR YANG MEMENGARUHI CASH HOLDING DENGAN GOODWILL SEBAGAI VARIABEL MODERASI Anggraini, Ellen; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28718

Abstract

This study aims to examine the relationship between firm size, leverage, and profitability on cash holding moderated by goodwill in non-financial services companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This sample for this study was selected using purposive sampling method. The total sample obtained is 690 samples. Hypothesis testing is carried out after performing classical assumption, using the panel data analysis method. This study was processed using the EViews 12 student lite version. The results of this study indicate that COVID-19 and firm size have no significant effect on cash holding, profitability has positive significant effect, meanwhile leverage has negative significant effect on cash holding, and goodwill can strengthen the effect of COVID-19 on cash holding. Management may also consider recognizing goodwill when acquiring a company, because the goodwill can strengthen the company's ability to increase cash holding during economic uncertainties, such as what happened during the COVID-19 pandemic.
PENGARUH UKURAN DEWAN DIREKSI, DEBT RATIO, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Biliputra, Kevin; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28724

Abstract

The purpose of this research is to obtain empirical evidence about the effects of the board of directors, debt ratio, and firm size to firm’s performance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2017-2019. This research uses 74 manufacturing companies as sample and also use multiple regression analysis. The results of this research show that debt ratio has a significant positive effect on firm’s performance while size of the board of directors and firm size has no significant effect on firm’s performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Mariaty, Nani; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28725

Abstract

The purpose of this study was to determine the effect of profitability, firm size, liquidity, and sales growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this study was selected using purposive sampling and collected 61 companies. Based on this research, Profitability, Firm Size, and Sales Growth have a positive and significant impact on the capital structure. And while liquidity has a negative and significant effect on capital structure.
PENGARUH LEVERAGE, LIQUIDITY RATIO, FIRM SIZE, ACTIVITY RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019 Wahyudi, Robby; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28729

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of liquidity ratio, leverage, firm size and activity ratio on profit growth in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses 15 samples and 45 data from manufacturing sector companies which were selected by purposive sampling method. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the Eviews 12 program. The results of this study indicate that simultaneously liquidity ratio, leverage, firm size and activity ratio have a significant effect on profit growth. While partially the firm's liquidity ratio, firm size and activity ratio have no effect on profit growth. However, the leverage variables have an effect on profit growth.
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE, DAN FIRM SIZE TERHADAP VOLATILITAS HARGA SAHAM Alimuary, Farrasazahra Devina; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28730

Abstract

The purpose of this study was to determine and analyze the effect of dividend policy, Leverage, and Firm Size on stock price volatility. The research method used was purposive sampling with a total sample of 18 companies listed on the LQ-45 index listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data on observations in 2018-2020. Data processing in this research using Microsoft Office 365 software and IBM SPSS Statistics V25.0. The results showed that Dividend Yield, Dividend Payout Ratio and Firm Size did not have a significant effect on Stock Price Volatility, while Leverage had a significant and negative effect on Stock Price Volatility. The implication of this research is the need to know what are the factors that can affect the stock price volatility which will give a good or bad signal to investors in carrying out their investment activities.
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2020 Stella, Stella; Sha, Thio Lie
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28732

Abstract

This study aims to determine the influence of activity ratio, liquidity, operating leverage and asset growth in manufacturing firm’s capital structure that listed on IDX in 2018-2020 period. The selection sample used purposive sampling method and the valid data were 33 companies. The data is processed with Eviews 12 and Microsoft Excel 2019 program by using multiple regression analysis. The result of this study indicate that asset growth has a significant positive effect on capital structure, while activity ratio, liquidity, and operating leverage have insignificant effect on capital structure. The implication of this research is that a company requires to determine decisions in funding to obtains optimal capital structure so that the company can maintain its existence in the long term.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Yohanes, Yohanes; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28733

Abstract

This study was conducted to determine the effect of independent commissioners, firm size, leverage, and profitability on earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. The sample was taken using the purposive sampling method and 162 samples were selected from 54 companies during the period 2018 – 2020. The study used a fixed effect regression model approach. Data processing using Eviews version 12. This study found that the independent board of commissioners had no significant effect on earnings management, firm size had a significant effect on earnings management, leverage had a significant effect on earnings management, and profitability had a significant effect on earnings management.

Page 100 of 137 | Total Record : 1367

 98   99   100   101   102 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 4 (2025): Oktober 2025 Vol. 7 No. 3 (2025): Juli 2025 Vol. 7 No. 2 (2025): April 2025 Vol. 7 No. 1 (2025): Januari 2025 Vol. 6 No. 4 (2024): Oktober 2024 Vol. 6 No. 3 (2024): Juli 2024 Vol. 6 No. 2 (2024): April 2024 Vol. 6 No. 1 (2024): januari 2024 Vol. 5 No. 4 (2023): Oktober 2023 Vol. 5 No. 3 (2023): Juli 2023 Vol. 5 No. 2 (2023): April 2023 Vol. 5 No. 1 (2023): Januari 2023 Vol. 4 No. 4 (2022): Oktober 2022 Vol. 4 No. 3 (2022): Juli 2022 Vol. 4 No. 2 (2022): April 2022 Vol 4, No 2 (2022): April 2022 Vol 4, No 1 (2022): January 2022 Vol 3, No 4 (2021): Oktober 2021 Vol. 3 No. 4 (2021): Oktober 2021 Vol 3, No 3 (2021): Juli 2021 Vol. 3 No. 3 (2021): Juli 2021 Vol 3, No 2 (2021): April 2021 Vol. 3 No. 1 (2021): Januari 2021 Vol 3, No 1 (2021): Januari 2021 Vol. 2 No. 4 (2020): Oktober 2020 Vol 2, No 4 (2020): Oktober 2020 Vol 2, No 3 (2020): Juli 2020 Vol. 2 No. 2 (2020): April 2020 Vol 2, No 2 (2020): April 2020 Vol 2, No 1 (2020): Januari 2020 Vol. 2 No. 1 (2020): Januari 2020 Vol 1, No 1 (2019): Januari 2019 Vol 1, No 4 (2019): Oktober 2019 Vol 1, No 3 (2019): Juli 2019 Vol 1, No 2 (2019): April 2019 Vol. 1 No. 2 (2019): April 2019 More Issue