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Contact Name
Nuryasman MN
Contact Email
jurnalparadigmaakuntansi@gmail.com
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+6285692324687
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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
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Paradigma Akuntansi
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
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.
Articles 1,367 Documents
Analisis Pengaruh Firm Size, Firm Age, Leverage, Dan Growth Terhadap Kinerja Perusahaan Megawati, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.281 KB) | DOI: 10.24912/jpa.v1i3.5569

Abstract

The purpose of this research is to analyze the effect of firm size, firm age, leverage, and growth on firm performance in manufacturing companies listed in Indonesia Stock Exchange period 2015 – 2017. This research examines 162 samples using purposive sampling method. The result of this research shows that firm size and leverage have significant effect on firm performance, while firm age and growth have no significant effect on firm performance
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Fernandes, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.213 KB) | DOI: 10.24912/jpa.v2i1.7148

Abstract

This study aims to obtain empirical evidence on the effect of firm size, profitability, and leverage of companies on firm value in manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. Research samples are 67 companies out of 143 companies data using purposive sampling method. Results of this research obtained the firm size have no effect to firm value, profitability have positive effect to firm value, and leverage have no effect to firm value.
PENGARUH LEVERAGE, FIRM SIZE, FIRM AGE DAN SALES GROWTH TERHADAP KINERJA KEUANGAN Alvina Maria Krisanthi Cahyana, Rousilita Suhendah
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 (228.558 KB) | DOI: 10.24912/jpa.v2i4.9375

Abstract

This research aims to obtain empirical evidence about the effect of leverage, firm size, firm age and sales growth on financial performance. The population data in this research are manufacturing companies listed on Indonesia Stock Exchange (BEI) for a period of 2016-2018 obtained from www.idx.co.id. This research was conducted with a total sample of 70 manufacturing companies from a total population of 163 manufacturing companies. The research data processing uses Eviews software version 10.0. The results of this research showed that firm age has a positive and significant effect on financial performance, sales growth has a negative and significant effect on financial performance, but leverage and firm size has no impact on financial performance.
Pengaruh Profitabilitas, Struktur Aset, Dan Likuiditas Terhadap Struktur Modal Grace Gardenia, Jonnardi
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 (328.754 KB) | DOI: 10.24912/jpa.v3i3.14923

Abstract

The purpose of this study is to analyze the effect of profitability, asset structure, and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research was conducted by taking 220 samples of manufacturing companies listed on the IDX in the period of 2015-2019, using purposive sampling method and processed using the EViews 11 program. The result of partially test (t test) shows that the profitability and liquidity have significant effect on capital structure, meanwhile the asset structure has no significant effect on the capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Andre Alwi, Linda Santioso
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.22 KB) | DOI: 10.24912/jpa.v2i1.7129

Abstract

The purpose of this empirical research is to examine about the effect of firm size, leverage, profitability, liquidity, and growth opportunities on cash holding in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 66 manufacturing companies that were selected using purposive sampling method for a total of 198 data in three years. Data processed with SPSS version 22.0. The results of this research shows that all independent variables have influence on cash holding simultaneously. The partially test showed that firm size, profitability, and liquidity have positive and significant influence on cash holding, leverage and growth opportunities does not significantly influence cash holding.
Faktor Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Erlina Cintya Dewi, Viriany
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 (0.002 KB) | DOI: 10.24912/jpa.v1i4.5704

Abstract

The purpose of this study was to determine the relationship between profitability, capital structure, dividend policy, liquidity and firm size on firm value in manufacturing companies listed on the IDX. The sample used is a manufacturing company listed on the Indonesia Stock Exchange in the period 2015-2017. This study used a sample of 35 companies and used SPSS version 23. Sampling was done using purposive sampling method. The results in this study indicate that profitability, capital structure, and firm size have a significant influence on firm value, while dividend policy and liquidity do not have a significant effect on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BEI Jonathan Elbert, Jamaludin Iskak
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 (535.249 KB) | DOI: 10.24912/jpa.v2i2.7659

Abstract

Cash holding is one of the most significant decisions taken by the financial managers of any firms. The decision not only depends on the theoretical view but also the firm-specific  variables.  The  purpose  of  the  research  is  to  examine  the  influencecash conversion cycle, growth opportunity, leverage and net working capital to cash holding on manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, Data collection techniques used in this research is secondary data that is processed using Eviews 9 program. The results of this research showed that net working capital is significant to cash holding, while cash conversion cycle, growth opportunity, and leverage are not significant.
Faktor Yang Mempengaruhi Earnings Persistence Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Callista, Susanto Salim
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 (319.969 KB) | DOI: 10.24912/jpa.v4i1.17019

Abstract

The purpose of this study is to identify the effect of operating cash flow, firm size, operating cycle, and sales volatility towards earnings persistence in manufacturing companies listed in Indonesia Stock Exchange in the year of 2017 – 2019. This study used 249 data from manufacturing companies that have been selected using purposive sampling method. This research used Statistical Product and Service Solution (SPSS) for windows version 21 to process the data. The result of research shows that operating cash flow and operating cycle has negative significant influence towards earnings persistence, while firm size and sales volatility has no significant influence towards earnings persistence. The implication of this study is the need to increase company’s earnings which will bring a good signal for investors.
Pengaruh Cash Holding, Firm Size, Profitability, Dan Financial Leverage Terhadap Income Smoothing Devina Elfita Adiwidjaja, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.149 KB) | DOI: 10.24912/jpa.v1i3.5574

Abstract

This study aims to analyze the correlation between cash holding, firm size, profitability, and financial leverage to income smoothing on property, real estate, and building construction firms in Indonesia Stock Exchange in the study period of 2015-2017. There are 64 listed property, real estate, dan building construction companies. The sample selection uses a purposive sampling technique and produces a total sample of 40 companies. The analysis in this study is a logistic regression analysis. This study gives the result that cash holding has a positive and not significant effect on income smoothing, firm size and profitability have a positive and significant effect on income smoothing, and financial leverage has a negative and not significant effect on income smoothing
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR Jeremy Stanley Pranoto, Herlin Tundjung Setijaningsih, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.984 KB) | DOI: 10.24912/jpa.v2i1.7153

Abstract

The purpose of this research is to obtain empirical evidence abaout the effect of profitability, firm size, and institutional ownership on firm value. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2015-2017. This research is conducted with a sample of 64 manufacturing companies. The data in this research is processed by Eviews version 10.0. the result of this research show that profitability, firm size, and institutional ownership has no effect on firm value.

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