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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 Profitabiltas, Likuiditas, Dan Solvabilitas Terhadap Financial Distress Pada Perusahaan Manufaktur Novica, Yuniarwati
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.374 KB) | DOI: 10.24912/jpa.v3i4.15275

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, and solvability toward financial distress. This research is conducted by taking 78 manufacturing companies which listed on Indonesia Stock Exchange on 2017-2019. Sample was selected using purposive sampling method. Data processing techniques using multiple regression analysis that helped with E-Views 11.0 programs. The result showed profitability has a significant impact on financial distress while the other variable, liquidity and solvability showed insignificant impact on financial distress. The implication of this study is the need to increase the income and the sales and to decrease the liabilities that will decrease financial distress which will give a good signal for investors.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di Bei Jessica, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.444 KB) | DOI: 10.24912/jpa.v1i2.5011

Abstract

The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, financial leverage, and liquidity on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 60 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 180 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, financial leverage, and liquidity has a significant influence on the practice of income smoothing, while profitability has no significant influence on the practice of income smoothing.
PENGARUH CSR DAN PROFITABILITY TERHADAP FIRM VALUE DENGAN EARNINGS MANAGEMENT SEBAGAI PEMODERASI Lisa Septiani, F.X Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.771 KB) | DOI: 10.24912/jpa.v2i3.9558

Abstract

The purpose of this study was to determine the effect of CSR disclosure and profitability on Firm Value with Earnings Management as a moderating variable on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 65 samples of manufacturing companies that are determined by using purposive sampling. This research data was calculated with Microsoft Excel 2016 software and processed with Eviews 10. The results showed that CSR has a negative and not significant effect on Firm Value, Profitability has a negative and significant effect on Firm Value, Earnings Management has no significant effect in moderating the relationship of CSR to Firm Value, and Earnings Management has negative significant in moderating the relationship between Profitability and Firm Value.
PENGARUH FINANCIAL LEVERAGE, PROFITABILITY DAN CASH HOLDING TERHADAP INCOME SMOOTHING Carolline, Linda Santioso
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.552 KB) | DOI: 10.24912/jpa.v2i3.9563

Abstract

The purpose of this study is to empirically examine the influence of financial leverage, profitability and cash holding towards income smoothing in manufacturing companies listed in Indonesia Stock Exchange from period 2016– 2018. This study used 63 data from manufacturing companies that have been selected using purposive sampling method with total 189 data for three years. The data used are secondary data in form of financial statements. This research used Eviews version 10.0 software to process the data. The result of research shows that financial leverage and profitability have negative influence towards income smoothing. Cash holding has no influence towards income smoothing.
Pengaruh Intellectual Capital Terhadap Firm Performance : Government Ownership Variabel Moderasi Theodora Christy, F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.363 KB) | DOI: 10.24912/jpa.v3i3.14903

Abstract

The purpose of this study is to determine the extent of the influence of intellectual capital on firm performance with goverment ownership as a moderating variable. The sampling method in this research is purposive sampling method, and get 30 total banking companies listed on the Indonesia Stock Exchange (BEI) for the period of 2013-2018. In this study using secondary data, which is processed using the program E-views 10. The results of this study indicate that intellectual capital have a significant positive effect on firm performance. Goverment ownership as a moderating variable, can moderate the effect of intellectual capital on firm performance significantly positive.
FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANFUKAKTUR YANG TERDAFTAR DI BEI Melly Ariesta Sulistiawati, Sufiyati
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.607 KB) | DOI: 10.24912/jpa.v2i4.9355

Abstract

The purpose of this study is to find out and examine the effect of Capital Structure, Cash Conversion Cycle, Firm Size, and Assets Tangibility on Firm Performance in the consumer goods industry sector of manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. Sample was selected using non-probability sampling, namely purposive sampling and amounted to 29 companies. Data processing techniques using E-views version 10.0 program and Microsoft Excel 2010. The result of this study shows that capital structure have positive significant effect on firm performance, while cash conversion cycle, firm size, and assets tangibility have no significant effect on firm performance.
Analisis Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Goods Di Indonesia Kessya Claudia, Merry Susanti
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 | Full PDF (261.644 KB) | DOI: 10.24912/jpa.v4i1.17566

Abstract

The objective of this research was to obtain empirical evidence about the effect of leverage, net working capital, profitability, firm size and board size on cash holding. The subject of this research was consumer goods companies listed in the Indonesia Stock Exchange (IDX) for the period of 2017-2019 with a sample of 31 consumer goods companies. The sample selection technique used was purposive sampling. Data were analyzed using Eviews 10 software. The result of this research showed that net working capital had negative impact toward cash holding, while leverage, profitability, firm size and board size had no impact to cash holding. The implication of this research is that companies and investors need to observe to the company's net working capital because it will affect the company's cash holding.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI Verani Meika, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.628 KB) | DOI: 10.24912/jpa.v1i4.5683

Abstract

The purpose of this study is to empirically examine the influence of capital structure, firm size, assets tangibility, dividend policy, and managerial ownership on firm value. This research uses secondary data. Technique used to select the sample is purposive sampling. Subjects of this research are manufacturing company listed in Indonesian Stock Exchange for period 2015 – 2017. There are 18 manufacturing companies that meet the criteria as a sample. Data analysis technique uses E-views version 9.0. Results showed that assets tangibility, dividend policy, and managerial ownership insignificantly influence firm value. On the other hand, capital structure negative and significantly influence firm value, meanwhile firm size positive and significantly influence firm value
Faktor-Faktor Yang Mempengaruhi Peringkat Obligasi Pada Perusahaan Keuangan Catherine Amelia Wijaya, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.985 KB) | DOI: 10.24912/jpa.v3i2.11692

Abstract

This study was made with the aim to examine the effect of board size, board independence, leverage and profitability on bonds rating. This study uses 69 data samples from financial companies listed on the Indonesia Stock Exchange from the period of 2016-2018. This study uses Microsoft Office 365 software and IBM SPSS Statistics V25.0 to perform data processing. The results obtained in this study are board size has a positive and significant effect on bonds rating, leverage has a negative and significant effect on bonds rating while board independence and profitability has insignificant influence on bonds rating.
PENGARUH PROFITABILITAS, STRUKTUR ASET, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Nabilla Ayuningtyas, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.423 KB) | DOI: 10.24912/jpa.v2i2.7618

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, asset structure, firm size, and liquidityoncapital structurein manufacturing industries  listed  in  Indonesian  Stock  Exchange  during  the  period  of  2015-2017.  This research used 66samples of manufacturing companies that have been previously selected using purposive sampling method for three years. The data used were secondary data in the form  of  financial  information  from  the  financial  statements  and  annual  reports.  This research  data  was  processed  using  EViews  10.  The  result  of  this  research  shows  that liquidity has an effect on capital structure, while profitability, asset structure,and  firm size does not have an effect on capital structure. Suggestion that can be given for the future research is to use other independent variables, such as non-debt tax shield.

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