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Contact Name
Nuryasman MN
Contact Email
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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
Pengaruh Growth, Profitability, Firm Size, Dan Capital Strucutre Terhadap Firm Value Hendra Harischandra, Tony Sudirgo
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 (456.95 KB) | DOI: 10.24912/jpa.v3i3.14919

Abstract

This research aims to obtain empirical evidence the influence of growth, profitability, firm size, and capital structure to the firm value in the manufacturing company listed in the Indonesian Stock Exchange (IDX) during the year 2017-2019. This research uses secondary data obtain from the site www.idx.co.id. This research is conducted with a sample of 75 manufacturing company with data collection techniques is purposive sampling during a three-year period that is processed using Econometric Views (EViews) vers 10.0 program. This statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Growth, Profitability and Capital Structure has effect on Firm Value, while Firm Size has no effect on Firm Value. The implication of this research is the need for the use of growth, profitability and capital structure to increase firm value and provide an overview of good decisions for investors.
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Shelly Maya Susanto, Viriany
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 (392.702 KB) | DOI: 10.24912/jpa.v1i3.5565

Abstract

The purpose of this study is examine the analysis of factors affecting firm value on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used 34 manufacture companies selected using purposive sampling method. The statistical method used to test the research hyphotesys is the multiple regressions linear model what helped by SPSS Program for Windows released 21.. The results of this research are financing decision, dividend policy, and earning per share don’t have significant effect on firm value, meanwhile profitability have positive and significant effect on firm value.
Faktor-Faktor Yang Mempengaruhi Firm Financial Performance Monica, Rosmita Rasyid
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 (381.704 KB) | DOI: 10.24912/jpa.v1i3.5570

Abstract

The objective of this research is to obtain empirical evidence on the influence of firm size ratio, firm age, the ratio of asset turn over, the ratio of asset tangibility, and CEO-Duality toward firm financial performance. The study uses data from manufacturing companies listed on Indonesian Stock Exchange during 2015-2017. The results of this study indicates the ratio of asset turn over, the ratio of firm size and firm age that have a significant influence on firm financial performance, while the ratio of asset tangibility and CEO-Duality has no effect on firm financial performance. To further complement future research, increase the number of samples, by using companies that does not only cover the manufacturing sector, also extends the research period and uses additional variables that can affect the company’s financial performance
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PUBLIK, DAN KEPEMILIKAN ASING TERHADAP KINERJA PERUSAHAAN Hadi Tjahjadi, FX Kurniawan Tjakrawala
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 (522.703 KB) | DOI: 10.24912/jpa.v2i2.7655

Abstract

The purpose of this research is to examine empirically the influence of managerial ownership, public ownership, foreign ownership toward firm performance. Population of this research is manufacturing industries category of consumer goods listed on Indonesia Stock Exchange   during   2013-2017.   Using   purposive   sampling   technique,   160   manufacturing companies category of consumer goods listed on Indonesia Stock Exchange are selected as sample. The method of analysis was multiple linear regression. The result shows that there is positive effect between managerial ownership and foreign ownership with firm performance. While public ownership has no effect on firm performance.
PENGARUH CAPITAL STRUCTURE, GROWTH OPPORTUNITIES, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS RESPONSE COEFFICIENT Elvara Stephanie, Widyasari
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 (182.465 KB) | DOI: 10.24912/jpa.v2i3.9546

Abstract

The aim of this research is to empirically examine the influence of the capital structure, growth opportunities, and accounting conservatism of the earnings response coefficient on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018. The sample selection is done by purposive sampling method, and obtained a sample of 54 companies in this research. The result of this research shows that capital structure and growth opportunities have no significant effect on earnings response coefficient, but accounting conservatism negatively affects earnings response coefficient. 
Pengaruh Kesadaran Perpajakan, Sikap Rasional, Dan Sanksi Denda Terhadap Kepatuhan Wajib Pajak Livia Oktrina Tonni Soekianto, Vidyarto Nugroho
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 (301.712 KB) | DOI: 10.24912/jpa.v3i3.14877

Abstract

The purpose of this study is to examine empirically about the effect of tax awareness, rational attitude, and sanctions fines on taxpayer compliance in Payakumbuh. This study uses 100 samples who has a steady income in Payakumbuh obtained by nonprobability sampling method with purposive sampling technique. Data sourced from primary data in the form of a questionnaire and processed using multiple regression analysis techniques with the SPSS 23 version program. The results of the study show that tax awareness and rational attitude have a significant positive influence on taxpayer compliance, while sanctions fines has a significant negative influence on taxpayer compliance.
Faktor – Faktor Yang Memengaruhi Earnings Response Coefficient Ivon, Widyasari
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 (363.781 KB) | DOI: 10.24912/jpa.v4i1.17015

Abstract

The purpose of this research is to gain empirical evidence about the effects firm size, profitability, leverage, capital structure, and earnings growth on earnings response coefficienton manufacturing companies listed in Indonesia Stock Exchange for 2017-2019. This research used a sample of one hundred and eighty manufacturing companies. The result of this research indicate that the firm size does not have an effect on earnings response coefficient, profitability does not have an effect on earnings response coefficient, leverage have an effect on earnings response coefficient, capital structure have an effect on earnings response coefficient and earnings growth does not have an effect on earnings response coefficient. To get a better results, further research is use of other variables that effect the practise of earnings response coefficient.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Ivone Margaretha, Sofia Prima Dewi
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 (473.029 KB) | DOI: 10.24912/jpa.v2i1.7127

Abstract

The purpose of this empirical research is to examine about the effect of profitability, firms size, leverage, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 60 manufacturing companies that were selected using purposive sampling method for a total of 180 data in three years. Data processing techniques used are Eviews version 9.0. This research used panel data regression analysis. The results of this research shows profitability, leverage, and capital expenditurehave effects on cash holding, and firm size have no effect on cash holding. Siggestions that can be given are for further research to be expected to use other independent variables such as liquidity, cash flow, working capital, inventory turnover, and dividend payment that may show better results.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di BEI Marchella Pindi, I Cenik Ardana
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.v1i4.5705

Abstract

The purpose of this research is to determine the significance of the effect of capital structure, profitability, firm size,investment decision and firm growth toward firm value at manufacturing company in Indonesia Stock Exchange in the period 2015-2017. The population used in this study were 69 manufacturing companies in 3 years period that was selected with purposive sampling method. Technique of data analysis using regression analysis with Fixed Effect Model using Eviews 9.0. The result of this research showed that capital structure and firm growth has negative effect and no significance toward firm value. Profitability and firm size has positive effect and significance toward firm value, while investment decisions has positive effect and no significance toward firm value
PENGARUH CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM VALUE Sri Yulia Agustina, 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 (154.067 KB) | DOI: 10.24912/jpa.v2i1.7149

Abstract

The purpose of this research is to obtain empirical evidence of the effect of Capital Structure, Profitability, Firm Size, and Leverage to Firm Value on manufacturing company listed in Indonesia Stock Exchange (IDX)on period 2015-2017. This research used 66 manufacturing company as the sample with purposive sampling method. Application that is used in this research is Eviews 9.Based on F-test states that every independent variables in this research have a significant effect to Firm Value. Based on t-tests, the results are Capital Structure have a negatif and significant effect to Firm Value. Whereas Profitability and Leverage  have a positive and significant effect to Firm Value. And Firm Size has a positive and insignificant  effect to Firm Value.

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