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Jurnal Paradigma Akuntansi

jpa
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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 MEMPENGARUHI PERINGKAT OBLIGASI LEMBAGA KEUANGAN YANG TERDAFTAR DI BEI Chelsy Felicia, Sufiyati
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to find out whether there is an effect of liquidity, leverage, profitability, activity and firm size on the bond ratings of financial institutions listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses a purposive sampling method. The number of samples used in this study were as many as 114 samples. The results of this study show that liquidity has a significant negative effect on bond ratings, leverage has a significant negative effect on bond ratings, profitability has a significant positive effect on bond ratings, activity has no influence on bond ratings and firm size has a significant positive effect on bond ratings. The results also show that liquidity, leverage, profitability, activity and firm size together influence bond ratings.

FAKTOR-FAKTOR YANG MEMPENGARUHI RISK DISCLOSURE SEKTOR PERBANKAN YANG TERDAFTAR DI BEI Keziah Karfinto, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objective of this research is to obtain empirical evidence about the effect of firm size, leverage, profitability, and public ownership on risk disclosure in banking companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research used 36 banking companies that were selected using purposive sampling method for a total of 108 data in three years. Data processed with EViews version 9. Random Effect Model is used to test the hypothesis in this study with panel data. The results of this research shows firm size has positive effect on risk disclosure, meanwhile leverage, profitability, and public ownership have no effect on risk disclosure.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Bernhard Wilfridus, Liana Susanto
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the influence of profitability, leverage, asset growth, and firm size toward firm value in manufacturing companies listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 73 samples of manufacturing companies that have been selected using purposive sampling method. Data processing technique in this research using program EViews 11th version. The result of this research indicate that all independent variables used in this research simultaneously have a significant effect on firm value. The result of partially test indicate that profitability, and leverage have an significant effect on profitability, while asset growth, and firm size have an insignificant effect on frim size.

PENGARUH LIKUIDITAS, FIRM GROWTH, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Della Tantawi, Jonnardi
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of liquidity, firm growth, leverage, and profitability on firm value in basic industry and chemical company listed in Indonesian Stock Exchange during the period of 2014-2018. This research used 32 companies of basic and chemical industry that have been selected using simple random sampling method. Data processing techniques in this research using Eviews 9.0 version software. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value. The partialtest indicate that liquidity has no significant effect on firm value and firm growth has negative and significant effect on firm value while leverage and profitability have positive and significant effect on firm value.

Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Tahun 2017-2019 Garry Linggo, Viriany, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the effect of leverage, firm size, profitability, liquidity, and net working capital on cash holding of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2017-2019. The sample used is 70 companies, the sample was selected using purposive sampling method. Data processing techniques using Eviews 10. The result showed that leverage variable has insignificant negative impact on cash holding, firm size has insignificant negative impact on cash holding, profitability has insignificant positive impact on cash holding, liquidity has significant positive impact on cash holding and net working capital has insignificant negative impact on cash holding. The implication of this study is to consider liquidity and net working capital for optimalization of company’s cash holding.

Faktor-Faktor Yang Memengaruhi Profitabilitas Pada Perusahaan Manufaktur Agnes Tania, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i1.17519

This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, total asset turnover, firm size, and sales growth toward profitability in manufacturing companies listed on Indonesia Stock Exchange during 2017-2019. This study uses 37 companies as the research sample selected using purposive sampling method with a total of 111 data for three years. The data processing technique uses multiple linear regression assisted by EViews 11 program. The results of this study indicate that total asset turnover has a positive effect on profitability, leverage has a negative effect on profitability, while liquidity, firm size, and sales growth have no effect on profitability. The implication of this study is the need to increase total asset turnover and reduce leverage to increase company profitability which will provide good signals for investors.

Faktor Yang Mempengaruhi Agresivitas Pajak Perusahaan Manufaktur Yang Terdaftar Di BEI Agnes Priscilia Yauris, Sukrisno Agoes
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted to determine the effect of company size, profitability and managerial ownership on tax aggressiveness. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling of this study was based on purposive sampling. The sample used in this study was 40 companies. Data from each research object are obtained from financial statements and annual reports as of December 31 for the period 2015-2017 obtained from the Indonesia Stock Exchange through the website www.idx.co.id. The results of this study indicate that profitability has a significant and positive effect on tax aggressiveness while firm size and managerial ownership have no significant effect on tax aggressiveness

Tanggung Jawab Sosial Dan Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Manufaktur Konsumsi Yeremia Wijaya, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine the effect of Corporate Social Responsibility and Intellectual Capital on Financial Performance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2012-2018 period. Sampling uses a purposive sampling method that obtains 50 samples of manufacturing companies. The data used are secondary data in the form of financial information from financial statements. The data processing of this research uses the IBM SPSS STATISTICS 25 and SmartPLS 3.3.2 programs. The F test results show that corporate social responsibility and intellectual capital together have a significant influence on financial performance. t test results indicate corporate social responsibility has a positive and significant impact on financial performance. Meanwhile, intellectual capital together has a negative and significant effect on financial performance.

Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur Rica, Estralita Trinsawati
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to examine the effect of cash flow volatility, geographic dispersion, and tax amnesty on tax avoidance of manufacturing industry firms listed on the Indonesian Stock Exchange period of 2010-2016. Using path analysis model with Statistical Product and Service Solution (SPSS) version 22and SmartPLS 3.0. This study examined the secondary data from financial statement for tax avoidance. There are sixindicators of tax avoidance used as proxy. This studt gives result that cash flow volatility, geographic dispersion, and tax amnesty have an insignificant effect on tax avoidance.

Pengaruh Faktor Struktur Modal, Keputusan Investasi Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Stefanie Kuswadi, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to examine the effect of capital structure factors, investment decision, and managerial ownership on firm value of manufacturing company listed on Indonesia Stock Exchange during period 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 44 companies. Data processing techniques using multiple regression analysis assisted by EViews 11 SV program and Microsoft Excel 2016. The result showed that profitability, capital structure, and investment decision has significant positive impact on firm value, firm size has significant negative impact on firm value, and managerial ownership has insignificant negative impact on firm value. The implication of this study is the need to increase capital structure factors and managerial ownership to increase the firm value which attract lots of investors.

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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