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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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Pengaruh Profitabilitas, Struktur Modal, Likuiditas Terhadap Nilai Perusahaan Sektor Perdagangan, Jasa, Dan Investasi Janshen Patrick, Jonnardi
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence about the influence of profitability, capital structure, likuidity and firm value in trade, service, and investment sector on the Indonesia Stock Exchange period 2015-2019. This research is done by using purposive sampling method and obtained 54 companies for the sample. For the data processing is using program name Eviews, version 10. The result showed that profitability variables have a positive and significant effect on firm value. Capital structure variables have a positive and significant effect on firm value. Likuidity variables have a positive and not significant effect on firm value. The implication of this study is to increase the profitability and capital structure to increase the firm value which will bring a good signal for investors.

Faktor Yang Mempengaruhi Firm Financial Performance Perusahaan Manufaktur Yang Terdaftar Di BEI Rinjani Sanusi Putri, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence on the influence of board independence, CEO duality, firm size, financial leverage, asset tangibility, and liquidity toward firm financial performance. The study drawson data from136 firms of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2017. The results of this study indicate board independence, firm size, financial leverage, asset tangibility, and liquidity have a significant influence on firm financial performance, while CEO duality has no significant effect on firm financial performance. To further complement future research, make the sample count the right way, use a company that includes not only a manufacturing company, and uses a variable that has no been widely used that may influence firm’s financial performance.

Pengaruh Total Quality Management Dan Entrepreneurial Orientation Terhadap Organizational Performance Dimediasi Innovation Maria Angelica Brigita, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the influence of total quality management and entrepreneurial orientation toward organizational performance with a mediating effect study from innovation in Indonesian Sustainable Palm Oil certified palm oil agribusiness companies in Barito Timur and Kotawaringin Barat district. The sample was determined by quota sampling method. The research conducted by taking 8 palm oil agribusiness companies.Data processing techniques using partial least square method that helped by SmartPLS 3rd version. The result of this research shows that total quality management has not positively effect on organizational performance, total quality management has positively effect on innovation, innovation has positively effect on organizational performance, total quality management has positively effect on organizational performance mediated by innovation, and entrepreneurial orientation has positively effect on organizational performance

Pengaruh Capital Structure, Profitability, Firm Size, Dan Firm Growth Terhadap Firm Value Angelina Gabriela, Widyasari
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence regarding the effect of capital structure, profitability, firm size, and firm growth on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples were selected using the purposive sampling method and selected 66 companies as samples that met the criteria of 155 companies listed on the IDX. The results showed that capital structure, profitability, firm size, and firm growth had a significant effect on firm value. Capital structure, profitability, and firm size proved to have a significant and positive influence on firm value. This shows that the change in independent variables will be in line with firm value. While firm growth has a significant and negative influence on firm value. It means that the relationship between firm growth and firm value is inversely proportional.

Perngaruh Leverage, Likuiditas, Dan Profitabilitas Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Revita Apriliani, Ardiansyah
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research has a purpose to obtain empirical evidence regarding the effect of liquidity, leverage, and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study selected data with purposive sampling technique and selected 106 samples that met the criteria. The research data was processed using SPSS (Statistical Product and Service Solution) Version 23rd. The results showed that liquidity with a proxy current ratio and leverage with a debt to equity ratio proxy simultaneously had a negative and not significant effect on dividend policy. Meanwhile, profitability with a return on equity proxy has a positive and significant effect on dividend policy. Simultaneously, liquidity, leverage, and profitability influence dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017

PENGARUH LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS Chelsea Adria, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to know the effect leverage, liquidity, firmsize, and total assets turnover on firm profitability on manufacturing company listed in BEI from 2015-2017. This research used 165 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 positive and significant effect of leverage, liquidity, firm size, and total assets turnover on firm profitability.

FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fanny, Sufiyati M. F. Djeni Indrajati W
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is examine the analysis of factors affecting profitability of manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. Sample was selected using purposive sampling method amounted to 74 companies. Data processing techniques using multiple regression analysis that helped by EViews 10 program and Microsoft Excel 2016. The result of this study shows that partially working capital management and volume of capital have significant effect on profitability, while human capital efficiency, structural capital efficiency, capital employed efficiency and asset tangibility have no significant effect on profitability. However, this study shows that simultaneously working capital management, human capital efficiency, structural capital efficiency, capital employed efficiency, asset tangibility and volume of capital have a significant effect on profitability.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Jessica Caren Witardjo, Viriany
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this search is to examine empirical evidence the influence of profitability, leverage, firm size, and liquidity toward firm value on manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 74 manufacturing companies. The result of this research shows that profitability has a negative significant effect on firm value. Leverage, firm size, and liquidity have no significant effect on firm value.

Faktor Yang Mempengaruhi Earnings Response Coefficient Perusahaan Manufaktur Di Bursa Efek Indonesia Vannia Elisha Widyasari
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the impact of sales growth, leverage, growth opportunity, dividend policy, and profitability to Earnings Response Coefficient (ERC) on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2019. This study used 35 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the hypothesis is the regression data panel analysis model. The result of this research are sales growth have positive and no significant effect, leverage have negative and no significant effect, growth opportunity have no significant effect, dividend policy have no significant effect, and profitability have positive and significant effect to Earnings Response Coefficient (ERC).

Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Capital Structure Sebagai Variabel Mediasi Eji Fajilet, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine empirical evidence the influence of firm size, asset growth and profitability toward firm value as capital structure mediating variable on manufacturing companies in the Indonesian Stock Exchange in the period of 2015-2017.This research uses a sample of 66 companies that selected using purposive sampling method.Eviews version 9.0 is used to processed data for analysis and hypothesis test. The result of this research shows that firm sizehas positive effect to capital structure. Asset growth and profitablity have no effect to capital structure. Capital structure able to mediate the effect of firm size to firm value. Capital structure unable to mediate the effect of asset growth and profitability to firm value. Capital structure has positive effect to firm value

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Editorial Team

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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