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Contact Name
Nuryasman MN
Contact Email
jurnalparadigmaakuntansi@gmail.com
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+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
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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
FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Nadya Jovanca, Viriany, Henny Wirianata
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 (164.498 KB) | DOI: 10.24912/jpa.v2i3.9519

Abstract

This study was conducted to examine the analysis of factors affecting cash holding in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2016-2018. The sample used in this study is 74 manufacturing companies. This study used fixed effect model and multiple regression analysis. The results of this study indicate that leverage has an insignificant effect on corporate cash holding, net working capital has a significant negative effect on corporate cash holding, cash flow has a significant positive effect on corporate cash holding, and firm size has an insignificant effect on corporate cash holding
Analisis Faktor-Faktor Yang Memengaruhi Stock Return Dengan Investment Opportunity Set Sebagai Intervening Fennisya Dewangga, Herlin Tundjung
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 (509.487 KB) | DOI: 10.24912/jpa.v3i4.14933

Abstract

This research aims to analyze the effect of dividend policy, leverage, profitability, and firm value on stock returns and to analyze the effect of firm value toward stock return with Investment Opportunity Set as Intervening in manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. Samples were taken based on purposive sampling method of 35 companies, so data amounted to 105. This research used secondary data, obtained  from the website https://idx.co.id/. Data analysis technique used are descriptive statistics and Partial Least Square test processed by SmartPLS 3.3.2 program. The results of this research indicate that dividend policy and firm value have negative and significant effect on stock returns, profitability and Investment Opportunity Set have positive and significant effect on stock returns, leverage has no significant effect on stock returns, and Investment Opportunity Set mediates the effect of firm value on stock returns. The implication of this research is to analyze company’s performance and prospects as a signal for making investment decisions and minimize investment risk.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP RETURN SAHAM Bias Pungky Markuri, Jamaludin Iskak
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 (169.86 KB) | DOI: 10.24912/jpa.v2i3.9524

Abstract

The purpose of this research is to examine empirical evidence the influence of profitability, leverage, liquidity, and corporate governance toward stock return on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 37 manufacturing companies. The result of this research shows that leverage, liquidity and corporate governance have no significant effect on stock return. Profitability has significant positive effect on stock return.
PENGARUH PROFITABILITAS, LIKUIDITAS, SIZE, STRUKTUR AKTIVA, DAN VOLATILITAS LABA TERHADAP STRUKTUR MODAL Endy Adhitya, 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 (161.075 KB) | DOI: 10.24912/jpa.v2i1.7163

Abstract

The purpose of this research is to know the effect of profitability, liquidity, firm size, tangibility and earning volatility on capital structure on manufacturing company listed in BEI from 2015-2017. This research used 114 observations that were selected using purposive sampling methodin three years. This research uses SPSS software version 21 to analyse the hypothesis. The result for this research showed that there is a negative effect of profitability and tangibility on capital structure and a positive effect of firm size on capital structure, however there is no effect of liquidity and earning volatility on capital structure
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan David Holyfil, Agustin Ekadjaja
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 (405.259 KB) | DOI: 10.24912/jpa.v3i2.11689

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity, firm size and corporate social responsibility on firm value on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses 70 manufacturing companies that have been selected through a purposive sampling method with a total of 210 data for three years. The data used are secondary data in the form of financial statements which ends on 31 December ended period. Procesing data in this study using software Eviews version 10.0. The results of the study shows that profiability have a negative effect on firm value. Nonetheless, liquidity, firm size, and corporate social responsibility doesn’t have any impact on firm value.
Faktor Yang Mempengaruhi Dividend Payout Policies Pada Perusahaan Manufaktur Di BEI Ariel Yoga Pradipta, Thio Lie Sha
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 (489.75 KB) | DOI: 10.24912/jpa.v3i4.14955

Abstract

The purpose of this study is to empirically examine the influence of corporate debt, corporate size, sales growth, and ROA on dividend payout policies in manufacturing industry that listed in BEI from the period 2017 – 2019. Sample selected using purposive sampling method with total 104 data from 38 companies. Data processing techniques using multiple regression analysis. This research used  EViews 10 and Microsoft Excel 2016 to analyse the data. The result shows that corporate size and ROA have a positive significant effect on dividend payout policies. Corporate debt and sales growth have a negative insignificant effect on dividend payout policies. The research implication shows the importance of management to manage finances more effectively and efficiently, so that they are able to earn profits and be able to distribute dividends to attract investors to invest.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Manufaktur Periode 2015-2017 Mega Cristy, Sofia Prima Dewi
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 (302.24 KB) | DOI: 10.24912/jpa.v1i3.5584

Abstract

The purpose of this research is to obtain empirical evidence about the effect of leverage,firm size,andliquidit on financial performanceat manufacturing company period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 68 companies and 204 company data. Result of research obtained leverage have positive effect to financial performance, firm size have negative effect to financial performance and liquidity have no effect to financial performance
PENGARUH BID ASK SPREAD, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Vania Natasha, Nurainun Bangun
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 (663.993 KB) | DOI: 10.24912/jpa.v2i2.7669

Abstract

The purpose of this study is to determine the effect of bid ask spread, leverage, and firm size on earnings management. The population used is a company engaged in manufacturing registered on the Indonesia Stock Exchange in 2016-2018. The sample in this study was taken using a purposive sampling method with predetermined criteria. Earnings management is calculated using estimated accruals. The results of this study stated that the bid ask spread had no significant negative effect and firm size had no significant positive effect on earnings management, while leverage had a significant negative effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2016-2018 Thomas Adrian, Viriany
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 (124.677 KB) | DOI: 10.24912/jpa.v2i3.9560

Abstract

The purpose of this research is to examine the effect of liquidity, financial leverage, and firm size on firm performance of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2016-2018. The sample used is 72 companies. The results showed that liquidity variable has significant negative impact on firm performance, financial leverage variable has insignificant positive impact on firm performance, and firm size variable has insignificant negative impact on firm performance.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Periode 2016 – 2018 Sandy Wijaya, Herlin Tundjung S
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 (418.233 KB) | DOI: 10.24912/jpa.v3i3.14899

Abstract

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Periode 2016 – 2018

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