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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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INDONESIA
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 ECONOMIC VALUE ADDED, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP MARKET VALUE ADDED PADA PERUSAHAAN JASA SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Ellen Ivana Chelsea, Susanto Salim
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 (587.994 KB) | DOI: 10.24912/jpa.v2i2.7630

Abstract

This research aims to determine the relationship of EVA, ROE, and EPS to MVA. The objective is to analyzes the direction and influence between EVA, ROE, and EPS to MVA. This study uses a banking subsector service company listed on IDX during 2016-2018 as a population. Sample is selected by purposive sampling technique. Out of 45 banking companies, there are 21 banking companies that have passed the research criteria. The results of this study indicate that EVA has a not significant positive effect on MVA, ROE has a significant negative effect on MVA, and EPS has a significant positive effect on the banking subsector service company.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Kenji, Rosmita Rasyid
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 (255.296 KB) | DOI: 10.24912/jpa.v2i2.7641

Abstract

The purpose of this study is to analyze the influence of profitability, firm size, tangibility,  and  liquidity  on  capital  structure  in  consumer  goods  companies  listed  in Indonesia Stock Exchange from period 2015-2018. The research method used on this study was purposive sampling with a total sample of 26 companies listed on the Indonesia Stock Exchange. The data type that was used in this study issecondary data. Data was obtained from  financial  statements  taken  from   www.idx.co.id.  The  results  of  the  study  show  that profitability and tangibility have a positive effect on capital structure, liquidity has a negative effect on capital structure, and firm size does not have any effect on capital structure.
PENGARUH LEVERAGE, FIRM SIZE, ACCOUNTING CONSERVATISM, DAN EARNINGS MANAGEMENT TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC) Jennie Debora Tjandra, Ardiansyah R
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 (83.444 KB) | DOI: 10.24912/jpa.v2i3.9541

Abstract

The purpose of research is to obtain empirical evidence about the impact of leverage, firm size, accounting conservatism, earnings management to earnings response coefficient (ERC) on real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 40 real estate 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 research hyphotesys is the regretion analysis model. The results of this research are leverage have positive and significant effect, firm size have negative and insignificant effect, accounting conservatism have positive and insignificant and earnings management have positive and significant effect to earnings response coefficient (ERC). For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI Nicholas Edward, Herlin Tundjung
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 (488.58 KB) | DOI: 10.24912/jpa.v3i3.14871

Abstract

The aim of this study was to find out  empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.
Pengaruh Profitability, Firm Size, Leverage, Dan Managerial Ownership Terhadap Earning Management Daniel Steven, Thio Lie Sha
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 (263.468 KB) | DOI: 10.24912/jpa.v4i1.16685

Abstract

This research aims to test empirically the effect of profitability, firm size, leverage, and managerial ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Company data used in this study were 37 manufacturing companies that have been selected through the purposive sampling techniques. Research data processing uses multiple regression analysis helped by Eviews 10 and Microsoft Excel 2016. The results shows that independent variables simultaneously have a significant effect on earning management. The results show that profitability has a positive and significant effect on earning management, while firm size, leverage, and managerial ownership have no significant effect on earning management. The implication of this research shows the importance of earning management behavior to produce financial statement that can fulfilled the expectations of the stakeholders.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Putri, Thio Lie Sha
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 (186.468 KB) | DOI: 10.24912/jpa.v2i1.7133

Abstract

This study was made with the aim of obtaining empirical evidence regarding the significant effect of independent variables Profitability (ROE), Firm Size (FSIZE), Capital Structure (DER), and Company Growth (GROWTH) on the theFirm Value (PBV). The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017, using the purposive sampling method, the total sample obtained is 61 companies. The data used is secondary data which is processed using the 10th version of Eviews program. The results of the F test show that the variable Profitability, Firm Size, Capital Structure and Company Growth together (simultaneous) have a significant effect on Firm Value. The results of the t test show that the Profitability, Firm Size, and Capital Structure variables have a positive and significant influence on the Firm Value, but the Company Growth variable has no significant effect on Firm Value.
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Di Perusahaan Manufaktur Periode 2015-2017 Aldhanarisha, Agustine Ekadjaja
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.v1i4.5700

Abstract

This study aims to analyze how much influence profitability, liquidity, and leverage have on dividend policy (empirical study of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017). For 2015, 2016, and 2017 manufacturing companies listed on the Indonesia Stock Exchange are 143, 145 and 154 companies respectively. The sample selection in this study used a purposive sampling technique and produced a total sample of 42 companies. This study results that profitability has a positive effect on dividend policy, while liquidity and leverage have no effect on dividend policy
FAKTOR – FAKTOR PENGARUH KINERJA KEUANGAN BANK Marcellus Anggara Hanafi, Elsa Imelda
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 (189.868 KB) | DOI: 10.24912/jpa.v2i1.7144

Abstract

The Purpose of this journal is to investigate factors influencing financial performance of banking companies listed in Indonesia Stock Exchange (IDX). This research done by multiple regression model for 43 listed banking companies for the period of 2015-2017. Findings suggest that capital adequacy dan management efficiency have an impact to financial performance, Asset quality, liquidity management, gross domestic product, dan inflation do not appear to influence financial performance.
PENGARUH MODAL INTELEKTUAL TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI PEMEDIASI Ferdinandus Indra, Estralita Trisnawati
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 (128.943 KB) | DOI: 10.24912/jpa.v2i4.9371

Abstract

The purpose of research is to obtain empirical evidence about the impact of intellectual capital to earnings quality with earnings management as intervening, this research used sampel as manufacture companies listed on the indonesia Stock Exchange (IDX) in 2016-2018. This study used 67 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 research hyphotesys is the double regretion analysis model and path analysis. The result of this research show that intellectual capital has significant negative impact indirectly on earnings quality with earnings management as intervening variable in reporting and financial practices.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Di BEI Aaron Edward Natanael, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.166 KB) | DOI: 10.24912/jpa.v3i1.11578

Abstract

The purpose of this research is to determine the effect of profitability, leverage, and firm size on firm value. This research uses secondary data which is financial information from the financial statements and annual report of the company. The research sample used 72 manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. Statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that profitability has negative effect on firm value, while leverage and firm size has no effect on firm value.

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