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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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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
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FAKTOR-FAKTOR YANG MEMENGARUHI PENGAMBILAN KEPUTUSAN HEDGING Kristanto, Harris; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29709

Abstract

The goals is examine how influence growth opportunities, leverage, liquidity, and firm size with Hedging decisions about the production company based on Indonesia Stock Exchange during 2017-2019. Using 36 manufacturing companies as samples with purposive sampling method. The data in this study were processed using the EViews 12 program and Microsoft Excel 2010. The results of this study indicate that growth opportunities have a significant effect on hedging decision making, leverage has does not significantly affect decision making in hedging transactions, liquidity has no significant effect on hedging decision making, and firm size does not. significant affect on hedging decision making.
ANALISIS DETERMINAN YANG MEMENGARUHI CASH HOLDING Satyapratama, Matthew; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29710

Abstract

This study aims to determine the impact of leverage, firm size, growth opportunity, net working capital, profitability, and capital expenditure on the company's cash holding. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 with a sample of 19 companies after the elimination of criteria. The data in this study were processed using the e-views 12 program with the EGLS panel model (cross-section random effects). The conclusion of this study shows that net working capital and profitability have a positive impact on cash holding, but leverage and capital expenditure do not have a positive influence on cash holding, while firm size and growth opportunity do not negatively affect cash holding.
PENGARUH CAPITAL STRUCTURE, FIRM SIZE, INTELLECTUAL CAPITAL DAN PROFITABILITY TERHADAP FIRM VALUE Dessyla, Erica; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29711

Abstract

Firm value for the business community, especially investors, is a focus that needs to be considered for investment considerations. This study was conducted to examine the effect of capital structure, firm size, intellectual capital, and profitability on firm value. The sample selection technique used in this study is a non-probability sampling technique with purposive sampling method. The total sample selected was 71 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2020 with a total of 284 observations. The statistical tool used in this study is the Eviews 12 SV software. The results of this study indicate that intellectual capital and profitability have a significant effect on firm value, but capital structure and firm size do not have a significant effect on firm value.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2017-2020 Purnama, Benny; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29712

Abstract

This study aims to analyze the effect of capital structure, firm size, sales growth, liquidity, and profitability on fim value. This study uses secondary data obtained from financial statement and processed with Eviews 12. This study uses purposive sampling in determining the sample used. There are 57 manufacturing companies listed on IDX in 2016-2020 selected as sample. This study found that capital structure and profitability have a positive effect on firm value, firm size and sales growth have negative effect on firm value. Liquidity has no negative effect on firm value.
FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Denisha, Michelle; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29713

Abstract

This study aims to determine the effect of total asset turn over, investment opportunity set, liquidity, and profitability on dividend policy using profitability as moderating variable. The research is based on documentation of the basic industry and chemicals listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The research finds that total asset turn over has a positive and significant effect on dividend policy, investment opportunity set has a negative and insignificant effect on dividend policy, liquidity has a negative and insignificant effect on dividend policy, profitability has a positive and significant effect on dividend policy, profitability is able to moderate the influence of total asset turn over on dividend policy while profitability is not able to moderate the influence of investment opportunity set and liquidity on dividend policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Gunawan, Revika Averamita; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29721

Abstract

This study aims to examine the effect of firm growth, firm age, profitability, and liquidity on firm value. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2020 with a total sample of 74 companies from 173 company populations. This research uses purposive sampling method which is a technique for taking samples with certain considerations/criteria. In this study, the data analysis techniques used were classical assumption test, multiple linear analysis, and hypothesis testing. This research shows that firm growth, firm age, and liquidity have no significant and negative effect on firm value. Meanwhile, profitability has a significant and positive effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017 – 2019 Cynthia, Hanna; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29722

Abstract

Firm value is a benchmark for investors to invest their capital in the company. This study aims to examine the effect of intellectual capital, financial perfomance, sales growth, and firm size toward firm value. Sample was selected using purposive sampling method. The total sample is 120 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2019, where each period consists of 40 companies, which are processed using Eviews 12. The results of the model feasibility test indicate that this study uses a random effect model as a panel data regression model. The results of this study based on multiple linear regression analysis stated that intellectual capital and sales growth have an insignificant influence on firm value, and financial perfomance and firm size have a significant influence on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI BEI Budiman, Patricia Angelina; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29724

Abstract

The purpose of this research is to empirically examine the effect of profitability, leverage, firm size and sales growth on earnings management of manufacturing companies in the Indonesia Stock Exchange (IDX) for the period 2017-2020. The sampling technique used purposive sampling method and data processing using Eviews 9 SV software. In this research, there were 69 companies as samples from 276 companies and were analysed by multiple linear regression. The results of this research indicate that profitability has a positive and significant effect on earnings management, leverage and sales growth have a positive but not significant effect on earnings management, while firm size has a negative but not significant effect on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI BEI Chandra, Ellysya; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29725

Abstract

This research was conducted with the aim to test empirically the influence of leverage, leverage, cash flow, firm size, growth opportunity, and profitability on cash holding of manufacturing companies in the Indonesia Stock Exchange in 2017-2019. The sampling technique used purposive sampling method and data processing using Eviews 12 SV software. In this research, there were 33 companies as samples from 184 companies and were analysed by multiple linear regression. The results of this research indicate that, cash flow, firm size and profitability have a positive but not significant effect on cash holding, leverage has a negative and significant effect on cash holding, while growth opportunity has a negative but not significant effect on cash holding.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA May, Florencia; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29726

Abstract

The purpose of this study is to obtain empirical evidence about factors affecting firm value in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2019. Sample selection technique that used is purposive sampling method and acquired 78 companies. Data processing technique using multiple linear regression analysis with the Eviews 12 software. The results showed that profitability has positive significant effect on firm value, liquidity has negative significant effect on firm value, while leverage, firm size, and CSR do not have significant effect on firm value. The implication of this research is to provide information for investors that should study the company's financial statements carefully before decided to invest in a company.

Page 104 of 137 | Total Record : 1367

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