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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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Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di BEI Daniel Sembiring Pelawi, Tony Sudirgo
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 (306.928 KB) | DOI: 10.24912/jpa.v3i1.11504

Abstract

The purpose of this study is to examine the factors that influence capital structure. The population in this study was 140 manufacturing companies and after sample selection using a purposive sampling technique, 44 companies met the criteria. The dependent variable in this study is the capital structure and independent variables consisting of profitability, liquidity, sales growth, and company size. The results of this study indicate that the profitability, liquidity, sales growth, and company size variables together affect the capital structure, and partially profitability has a positive but not significant effect on the capital structure, liquidity has a negative but not significant effect on the capital structure, growth sales have a positive but not significant effect on capital structure, and company size has a positive and significant effect on capital structure.
Analisis Faktor-Faktor Yang Mempengaruhi Perataan Laba (Studi pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia) Susanti, Sufiyati
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 (570.267 KB) | DOI: 10.24912/jpa.v3i4.15284

Abstract

This research aims at how the effect of profitability, financial leverage, net profit margin, liquidity, and firm size toward income smoothing on consumer goods industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and there was 35 companies been analyzed. Data processing techniques using binary logistic regression analysis what helped by Eviews 10 and Microsoft Excel 2019. The results of this study indicate that profitability, financial leverage, net profit margin, liquidity, and firm size didn’t have significant influence on income smoothing. The implication of this study is financial ratios that analyzed in this study and firm size can’t be used as indicator for investors to determine whether a company have income smoothing.
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Alvin Valerie, Elizabeth Sugiarto Dermawan
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 (400.714 KB) | DOI: 10.24912/jpa.v1i4.5687

Abstract

The purpose of this research is to obtain empirical evidence about the determinants of firm value in property and real estate companies listed on Indonesia Stock Exchange 2015-2017. The determinants of this research are financial leverage, firm size, profitability and liquidity. The research method used was purposive sampling with a total sample of 46 companies listed on the Indonesia Stock Exchange (IDX). Data is obtained from financial statements taken from www.idx.co.id. Hypotheses were tested using multiple linear regression because there are 4 independent variables tested in this research. The result of this research showed that financial leverage and profitability has positive effect on firm value, while firm size and liquidity have no significant effect on firm value
Pengaruh Profitability, Liquidity, Leverage, Growth, Dan Stock Price Terhadap Dividend Policy Silviana Winata, Rosmita Rasyid
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 (381.821 KB) | DOI: 10.24912/jpa.v1i4.5692

Abstract

The objective of this research is to analyse the influence of profitability, liquidity, leverage, growth, and stock price on dividend policy. The indicators used in this study consisted of return on assets (ROA), current ratio (CR), debt to total assets ratio (DAR), sales growth (SG), closing price, and dividend payout ratio (DPR). Sample of this research included 34 manufacturing companies listed on Indonesia Stock Exchange (BEI) were observed for three years, 2015 until 2017. The analytical method used is multiple linear regression model. Test simultaneously shows that profitability, liquidity, leverage, growth, and stock price affect dividend policy. Partial test shows that profitability and stock price positively affect dividend policy while liquidity, leverage, and growth do not affect dividend policy
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN MANUFAKTUR PERIODE 2015-2017 Talia, Merry Susanti
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 (268.065 KB) | DOI: 10.24912/jpa.v2i2.7628

Abstract

The purpose of this research is to know the effect of firm size, capital structure, liquidity, sales growth, and inflation on firm performance on manufacturing company listed in BEI from 2015-2017. This research used 135 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 firm size, liquidity, and sales growth on firm performance, however there is no significant effect of capital structure and inflation on firm performance.
Pengaruh Female Director, Institutional Ownership, Dan Profitability Terhadap Intellectual Capital Disclosure Andre Lorensa, Nurainun Bangun
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 (363.173 KB) | DOI: 10.24912/jpa.v3i2.11806

Abstract

This study has purpose to determine the influence of female directors, institutional ownership, and profitability on intellectual capital disclosure. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study used a purposive method in sampling and 39 companies was obtained. This study uses a fixed effect panel data model after conducting a chow test and a hausmann test. This study uses E-views 10 in data processing. The results of this study is that female directors have a positive influence on intellectual capital disclosure, while institutional ownership and profitability do not have an influence on intellectual capital disclosure.
Pengaruh Capital Structure, Intellectual Capital, Liquidity Dan Firm Size Terhadap Firm Performance Velda Mahardika, Susanto Salim
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 (415.37 KB) | DOI: 10.24912/jpa.v1i3.5558

Abstract

This research has a purpose, namely to prove empirically the impact of capital structure, intellectual capital, liquidity and firm size on firm performance. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2015-2017. The entire sample used in this research is 184 data from manufacturing companies. The research data is processed with SPSS Statistics Version 21. The result of this this research shows that capital structure and intellectual capital has a positive effect and no significant on firm performance. Liquidity and firm size has a positive effect and significant on firm performance
FAKTOR YANG MEMPENGARUHI CORPORATE INVESTMENT PADA PERUSAHAAN MANUFAKTUR DI BEI Sheren Lorenzia Kusuma, Yanti
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 (197.925 KB) | DOI: 10.24912/jpa.v2i4.9364

Abstract

Purpose of this thesis is to investigate factors influencing corporate investment of manufacturing companies listed in Indonesia Stick Exchange (IDX). This research done by panel data that have been selected using purposive sampling method for 30 listed manufacturing companies for the periods of 2015-2018. This research used Eviews version 10 software to process the data. The result of research shows that cash flow is not influencing the corporate investment. These results support the pecking order theory that sugest that companies will use internal funding sources first rather than using external funding. Leverage, growth opportunities, cash and liquids, liquidity, and sales are found to have an effect on corporate investment.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Diana Emalusianti, Sufiyati
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 (347.406 KB) | DOI: 10.24912/jpa.v3i1.11511

Abstract

This research aims to provide empirical evidence regarding influence of leverage, assets tangibility, firm size, liquidity and working capital turnover towards financial perfomance in the manufacturing company basic and chemical industry sub sectors listed in Indonesian Exchange Stock (IDX) in 2016-2018. This research uses 90 samples of manufacturing companies basic and chemical industry sub sectors selected using purposive sampling method with certain criteria with a three-year period. Data used in this research is a secondary data. The data processing in this study uses the program EViews ver. 10.0. T test result shows that, leverage and assets tangibility have negative significant effect towards financial perfomance firm size have positive significant towards financial performance. liquidity, and working capital turnover do not have a significant effect towards financial performance.
Pengaruh Profitability, Pbv, Firm Size Dan Dividen Terhadap Abnormal Return Chintia Triana, Hendro Lukman
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 (395.956 KB) | DOI: 10.24912/jpa.v3i4.15289

Abstract

The purpose of this study aims to determine and analyze the influence of profitability, price to book value, firm size, and dividend on abnormal return. The subjects of this research are the mining sectors listed on the Indonesia Stock Exchange for the year 2015-2019. The Sampling technique use was purposive sampling and the valid data was 20 companies. Data processing techniques used is multiple regression analysis what helped by SPSS version 22 program (Statistical Product and Service Solution) and Microsoft Excel 2010. The result of this study indicate that independent profitability, firm size, and dividen have no significant effect on abnormal return. While price to book value have a significant negative effect on abnormal return. The implication of this study is the need to increase profitability, and dividend so that will minimize abnormal return.

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