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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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PENGARUH LIKUDITAS DAN FAKTOR LAIN TERHADAP CASH HOLDING DI MODERASI GOOD CORPORATE GOVERNANCE Ng, Michelle; Sufiyati, Sufiyati
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.v6i2.29788

Abstract

The purpose of this study was to obtain evidence related to the effect of liquidity, leverage, company size, capital expenditure, and good corporate governance on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020. With purposive sampling technique, the data used in this study as many as 52 companies with a total 156 observations of data for three years and processed using the Eviews 12 software. This study uses Multiple Regression Analysis and Moderated Regression Analysis. The results of the study partially show that liquidity and capital expenditure do not have a significant effect on cash holding. Meanwhile, leverage and company size have a significant effect on cash holding. Good corporate governance as a moderating variable to examine the relationship between capital expenditure and cash holding shows that good corporate governance does not moderate the relationship between capital expenditure and cash holding.
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Lo , Sanny; Setijaningsih, Herlin Tundjung
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.v6i2.29789

Abstract

The goal of this study is to analyze the effect of profitability, solvability, independent commissioners, and institutional ownership on firm value in manufacturing companies that listed on Indonesia Stock Exchange from 2018-2020. Sampel was chosen with purposive sampling method and 159 data was obtained. The data was analyzed with EViews Student Version 12 and Microsoft Excel 2018. This study used panel data regression analysis. After the data has been analyzed, the result shows that firm value has positive and significant effect from profitability, but at the same time firm value has no effect from solvability, institutional ownership, and independent commissioners. The implication of this study is the need of increase supervision from independent commissioners and institutional ownership also pay attention with used debt that company has.
PENGARUH PROFITABILITAS, LIKUIDITAS, SALES GROWTH, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL Kusuma, Sherin; Dermawan, Elizabeth Sugiarto
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.v6i2.29805

Abstract

The main purpose of this research is to show empirically the effect of profitability, liquidity, sales growth, and asset tangibility on capital structure of manufacturing companies listed on Indonesia Stock Exchange (IDX). The population of this study is from the year of 2019-2020 using 114 data consisted of 67 manufacturing companies that were selected using purposie sampling method. This research uses SPSS software version 18 to process the hypothesis. The result of the study showed that profitability, liquidity, and asset tangibility has negative and significant effect on capital structure, however there is no significant effect of sales growth on capital structure.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN Clarissya, Clarissya; 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.v6i2.29807

Abstract

This study was conducted with the aim of obtaining empirical evidence regarding the effect of liquidity, firm size, asset growth, managerial ownership, independent commissioners, and earnings management on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017 to 2020. Using the purposive method sampling so that the sample used is 40 manufacturing companies that have been selected and the data used for four years is 160 data. This study uses secondary data in the form of financial statements that are processed with Eviews 12 software. The results of this study indicate that liquidity, business size, managerial ownership, and independent commissioners have no negative effect on financial performance, while asset growth has a positive effect on financial performance and earnings management. does not have a positive effect on financial performance.
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN ASET, LIKUIDITAS, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Amelya, Amelya; Dermawan, Elizabeth Sugiarto
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.v6i2.29808

Abstract

The purpose of this study was to analyze and obtain empirical evidence regarding the effect of firm size, asset growth, liquidity, and leverage on firm profitability. The sample selection in this study was carried out using purposive sampling method and obtained a total sample of 160 data from manufacturing companies listed on the IDX with a research period from 2017 to 2019. The type of data used in this study is secondary data obtained from the IDX’s official website and related company websites. The results showed that the firm size, asset growth and liquidity had a positive and significant effect on company profitability, while leverage had a positive and insignificant effect on company profitability.
Pengaruh Pertumbuhan Perusahaan dan Intensitas Modal Terhadap Konservatisme Akuntansi dengan Managerial Ownership sebagai Variabel Moderasi Wijaya, Christina; Tjakrawala, Kurniawan
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.v6i2.29809

Abstract

The purpose of this study was to determine the effect of company growth and capital intensity on accounting conservatism with managerial ownership as moderating variable through annual financial reports of manufacturing companies listed on IDX. The population in this study was obtained using purposive sampling method on listed manufacturing companies on IDX with criterias that had been selected, including manufacturing companies that have financial statement from 2015 until 2019. Based on the research method, the samples obtained were 200 manufacturing companies. The analytical method is double linear regression with SPSS version 23 and Microsoft Excel. This study proves that company growth has a significant effect on accounting conservatism, capital intensity has a significant effect on accounting conservatism, managerial ownership moderates the effect of company growth on accounting conservatism, managerial ownership moderates the effect of capital intensity on accounting conservatism.
PREDIKSI LABA MASA DEPAN MELALUI PERSISTENSI LABA DENGAN ARUS KAS OPERASI DAN AKRUAL Marvella, Audrys; Imelda, Elsa; Simina, Juni
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.v6i2.29810

Abstract

The purpose of this study was to determine the effect of operating cash flow and accruals on earning predictability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2018. This research used 150 samples from selected manufacturing companies with purposive sampling method. The analysis technique used in this research is multiple linear regression, which performed classical assumption in advance, before testing the hypothesis. The data in this research were inputted and calculated using Microsoft Excel program and processed using the EViews 12.0 program. The results of this study indicate that the operating cash flow had a positive and significant effect on earning predictability, and accruals had a positive and significant effect on earning predictability.
FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Sofian, Stephanie Chrystella; 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.v6i2.29811

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of independent variables which are human capital efficiency, structural capital efficiency, capital employed efficiency, firm size, and capital structure on the dependent variable, financial performance in manufacturing companies in Indonesia. The sample on this study is limited on manufacturing companies listed on the Indonesia Stock Exchange during the year 2017-2020. This study uses purposive sampling method to collect data and EViews 12 for data processing. The results of this study conclude that human capital efficiency and capital employed efficiency have a positive influence on financial performance, while structural capital efficiency, firm size, and capital structure efficiency have no effect on financial performance.
ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Octaviani, Dian; Hastuti, Rini Tri
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.v6i2.29812

Abstract

This study aims to examine the effect of free cash flow, leverage, and liquidity on dividend policy with firm size as moderating. The research data that is processed is from the financial statements of 2018 – 2020 on Manufacturing Companies that are legally registered on the IDX. Data samples were taken by purposive sampling. Data processing and analysis using multiple linear regression with the help of SPSS 25 program. The results showed that free cash flow had a positive and significant effect on dividend policy, leverage had an insignificant negative effect on dividend policy, liquidity had an insignificant positive effect on dividend policy. Moderation results show that firm size is not a moderating variable of the effect of free cash flow, leverage, and liquidity on dividend policy.
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Christie, Jessica; 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.v6i2.29813

Abstract

The purpose of this study was to determine the effect of liquidity, sales growth and profitability on the debt policies of manufacturing companies listed on the Stock Exchange in the consumer goods industry sector between 2018 and 2020. Sampling was carried out by purposive sampling for sample selection with 33 selected companies. The panel data regression model used is REM and tested using multiple linear regression. The results showed that there was a significant positive effect between profitability on debt policy, but liquidity had a significant negative effect on debt policy. There is no significant effect between sales growth on debt policy.

Page 105 of 137 | Total Record : 1367

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