Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Paradigma Akuntansi

jpa
Website

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

21 22 23 24 25

Faktor-Faktor Yang Mempengaruhi Financial Distress Dengan Firm Size Sebagai Variabel Moderasi Meliana Tania, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objective of this research is to examine the influence of liquidity, leverage, operating capacity and operating cash flow that being moderated by firm size to financial distress on the manufacturing companies listed on the IDX in 2017-2019. The sample was selected by using purposive method and there are 16 companies that were selected as samples. This research uses the moderated regression analysis (MRA) method to analyze data using the Eviews program version 11. The results show that liquidity, leverage and firm size have a positive and significant effect to financial distress. However, operating capacity and operating cash flow do not have a significant effect on financial distress. This study also shows that firm size weakens the effect of leverage on financial distress. However, liquidity, operating capacity and operating cash flow, which are moderated by the firm size, have no effect to financial distress. The implication of this study is to provide suggestions for companies in predicting financial distress conditions. The earlier the signs of bankruptcy are known, the better company management to immediately find solutions of the problems.

Faktor Yang Mempengaruhi Struktur Modal Industri Dasar Kimia Yang Terdaftar Di BEI Yovita Veridiana, Jonnardi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to see the effect of profitability, company growth, and liquidity on capital structure. there is another purpose, namely to determine the effect of profitability which is moderated by the inflation rate on the capital structure of basic and chemical industry companies in the Indonesia Stock Exchange (IDX) for the period 2013-2017. This study uses 260 data from 52 companies from basic industrial and chemical companies for five consecutive years. The method used is purposive sampling. The results of this study indicate that profitability has a negative significant effect and company growth has a positive significant influence on capital structure, while liquidity has no influence on the company's capital structure. Only profitability that has a profit if moderated by the inflation rate.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Emilio Jason, Viriany
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the effect of profitability, capital expenditure, net working capital, leverage, and cash flow on cash holding of listed manufacturing companies in Indonesian Stock Exchange period 2016-2018. This model research are analyze with Fixed Effect Model (FEM). This research uses purposive sampling method. Samples in this research are 34 manufacturing companies and also use multiple regression analysis in this research. The results of this research show that net working capital and leverage have a significant negative effect on cash holding while profitability, capital expenditure, and cash flow have insignificant effect on cash holding.

Pengaruh Kepemilikan Institusional, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance Alya, Yuniarwati
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to examine the analysis of the effect of institusional ownership, leverage, and firm size on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The samples used 83 companies were selected using the purposive sampling method. Data were processed and tested using E-views version 10 dan Microsoft excel 2013. The result of this research shows that institutional ownership (INST), leverage (DAR), and firm size (SIZE) simultaneously (F test) effects on tax avoidance (ETR). The T test result shows that institutional ownership (INST) and firm size (SIZE) has no significant effect on tax avoidance. On the other hand leverage (DAR) has a negative effect and significantly on tax avoidance.

Pengaruh Tangibility, Firm Size, Gender Diversity, Dan Growth Terhadap Capital Structure Elbert Christian, Linda Santioso
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research has a purpose, to improve the effect of tangibility, firm size, gender diversity, and growth to capital structure on manufacture company that listed on Indonesia stock exchange during the year 2016-2018 with 69 sample.the model tahat use in this research was fixed effect model, common effect, and random effect model. The result of the research was tangibility has negative effect on capital structure, firm size has negative effect on capital structure, gender diversity and growth has no significant effect on capital structure.Keywords: Firm Value, Capital Structure, Liquidity and Dividend Policy.

Faktor Yang Mempengaruhi Stock Price Volatility Perusahaan Pertambangan Di BEI (2015 – 2019) Adelia Martha, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to knowing the existence of dividend yield, dividend payout ratio, long term debt and earning volatility towards stock price volatility in mining companies listed on Indonesia Stock Exchange in 2015-2019. Samples selected by purposive sampling method and there are 9 companies of valid data. Data processing method using mutiple regression analysis through SPSS Program version 24 and Microsoft Excel 2013. The result of this reasearch shows that dividend yield gives positive significant influence towards stock price volatility, while dividend payout ratio, long term debt and earnings volatility have no influence towards stock price volatility. The aims of this research are to giving explaination and finding factors that affect stock price movements so it gives good signal to investors regarding factors that are important to consider in making investment decisions.

Faktor-Faktor Yang Mempengaruhi Earning Response Coefficient (Erc) Dengan Profitabilitas Sebagai Prediktor Delvina Hartanto, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Earnings information is the most responded information by investors because it provides a description of the company’s performance, but the information alone is sometimes not enough profit to serve as the basis of decision making for investors. The level of profit can be measure by using Earning Response Coefficient (ERC). The strong market reaction to earnings information reflected in the high earnings response coefficients. The purpose of this study is to analyze the effects of Firm Size and Growth with Profitability as predictor to Earning Response Coefficient. Population in this study are mining companies listed in Indonesia Stock Exchange 2014-2017. Sampling technique that used in this study is purposive sampling and obtained 14 mining companies with four years study period and give 56 sample unit. Data analysis method in this study is panel data regression using software Eviews version 10. The result showed that Firm Size and Growth has no significant effect to Earning Response Coefficient, while Profitability has negative significant effect to Earning Response Coefficient, and also Profitability strengthen the relationships of Firm Size and Growth to Earning Response Coefficient.

Pengaruh Profitability, Growth, Tangibility, Dividend Policy Dan Fcf Terhadap Debt Policy Clara, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to obtain empirical evidence on the influence of profitability, growth, tangibility, dividend policy and free cash flow on the value of companies’ debt policy in manufacturing companies listed on the Indonesia Stock Exchange during 2014-2016. Tests using purposive sampling with SPSS ver 23.0. The number of samples used in this study were 114 samples. T test shows that profitability and free cash flow have positive and unsignificant effect, growth and dividend policy have negative and unsignificant effect, and tangibility has positive and significant influence on debt policy. The result of F test is profitability, growth, tangibility, dividend policy and free cash flow have simultant significant influence on debt policy.

Pengaruh Profitabilitas, Kebijakan Hutang, Ukuran Perusahaan, Pertumbuhan Penjualan Terhadap Praktik Penghindaran Pajak Winda, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to study the effect of profitability, debt policy, company size and sales growth on tax avoidance practices on manufacturing companies listed on the IDX in 2017 - 2019. This study uses data from 50 manufacturing companies involved on the IDX in 2017-2019. The regression used to test the research hypothesis is panel data regression. Therefore, before testing hypotheses, classical assumptions are tested. The results showed that profits and total positive assets were significant to the practice of tax avoidance. While debt policy and sales growth have a significant negative effect on tax avoidance practice.

Faktor Yang Memengaruhi Struktur Modal Perusahaan Barang Konsumsi Tahun 2017-2019 Nelson Kristianto, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study was designed to examine the effect of profitability, liquidity, tangibility, non-debt tax shield, growth, firm size and firm age on the capital structure of consumer goods companies in 2017-2019. This study used a purposive sampling method which resulted in a sample of 36 consumer goods companies listed in the Indonesia Stock Exchange in 2017-2019 with a total of 108 data for 3 years. This study used secondary data in the form of corporate financial reports which can be downloaded through the website www.idx.co.id and the official websites of the related companies. The data processing technique is performed using panel data regression assisted by the E-views 10 software application. The results showed that profitability and liquidity had a negative effect on capital structure, while firm size had a positive effect on capital structure. Tangibility, non-debt tax shield, growth and company age had no effect on capital structure. The implication of this research is that investors and managers need to pay attention to the company's profitability, liquidity and firm size because it can affect the condition of the capital structure in the company.

Page 23 of 137 | Total Record : 1367

21 22 23 24 25

Filter by Year

2019 2025

Filter By Issues

All Issue Vol. 7 No. 4 (2025): Oktober 2025 Vol. 7 No. 3 (2025): Juli 2025 Vol. 7 No. 2 (2025): April 2025 Vol. 7 No. 1 (2025): Januari 2025 Vol. 6 No. 4 (2024): Oktober 2024 Vol. 6 No. 3 (2024): Juli 2024 Vol. 6 No. 2 (2024): April 2024 Vol. 6 No. 1 (2024): januari 2024 Vol. 5 No. 4 (2023): Oktober 2023 Vol. 5 No. 3 (2023): Juli 2023 Vol. 5 No. 2 (2023): April 2023 Vol. 5 No. 1 (2023): Januari 2023 Vol. 4 No. 4 (2022): Oktober 2022 Vol. 4 No. 3 (2022): Juli 2022 Vol. 4 No. 2 (2022): April 2022 Vol 4, No 2 (2022): April 2022 Vol 4, No 1 (2022): January 2022 Vol. 3 No. 4 (2021): Oktober 2021 Vol 3, No 4 (2021): Oktober 2021 Vol 3, No 3 (2021): Juli 2021 Vol. 3 No. 3 (2021): Juli 2021 Vol 3, No 2 (2021): April 2021 Vol 3, No 1 (2021): Januari 2021 Vol. 3 No. 1 (2021): Januari 2021 Vol. 2 No. 4 (2020): Oktober 2020 Vol 2, No 4 (2020): Oktober 2020 Vol 2, No 3 (2020): Juli 2020 Vol 2, No 2 (2020): April 2020 Vol. 2 No. 2 (2020): April 2020 Vol. 2 No. 1 (2020): Januari 2020 Vol 2, No 1 (2020): Januari 2020 Vol 1, No 1 (2019): Januari 2019 Vol 1, No 4 (2019): Oktober 2019 Vol 1, No 3 (2019): Juli 2019 Vol. 1 No. 2 (2019): April 2019 Vol 1, No 2 (2019): April 2019 More Issue

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