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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
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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 PROFITABILITAS, LEVERAGE, GROWTH OPPORTUNITIES, DAN FIRM SIZE TERHADAP EARNING RESPONSE COEFFICIENT Corey Angela, Jamaludin Iskak
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 (125.756 KB) | DOI: 10.24912/jpa.v2i3.9556

Abstract

The purpose of this research is to examine empirical evidence the influence of profitability, leverage, growth opportunities, and firm size toward earning response coefficient on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 51 manufacturing companies. The result of this research shows that profitability, leverage, and growth opportunity have no significant effect on earning response coefficient. Firm size has significant negative effect on earning response coefficient.
PENGARUH LEVERAGE, FIRM SIZE, PROFITABILITY DAN LIQUIDITY TERHADAP CORPORATE CASH HOLDING Hansen Kurniawan, Hendang Tanusdjaja
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 (166.15 KB) | DOI: 10.24912/jpa.v2i3.9520

Abstract

This thesis is made to examine the effect of leverage, firm size, profitability and leverage towards corporate cash holding. The sample used in this study consist of 63 manufacturing companies in basic industry and chemicals, consumer goods industry, and miscellaneous industry listed on Indonesia Stock Exchange from 2016-2018. This study used Eviews version 9 software to process data. The result of this study is firm size, profitability and liquidity have positive significant effect on corporate cash holding while leverage have no significant effect on corporate cash holding.
Pengaruh Intellectual Capital Terhadap Firm Performance Dengan Knowledge Assets Sebagai Variabel Moderasi Hendri, F.X. Kurniawan Tjakrawala
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 (516.669 KB) | DOI: 10.24912/jpa.v3i3.14895

Abstract

The purpose of research is to obtain empirical evidence about the impact of Intellectual Capital on Firm Performance with Knowledge Assets as a moderating variable. This study used 112 sample questionnaire data from manufacturing companies based on the purposive sampling method. The data used are primary data in the form of a questionnaire. This research uses Microsoft Office 365 software, SPSS Statistics version 21, and SmartPLS version 3.2.7 to perform data processing. The results obtained in this research are human capital, structural capital, relational capital, and knowledge assets have a significant positive effect on firm performance, while knowledge assets do not moderate the effect of human capital, structural capital, relational capital on firm performance.
Pengaruh Profitability, Leverage, Firm Size, Dan Dividend Policy Terhadap Firm Value Desi Chandrawati, 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 (258.362 KB) | DOI: 10.24912/jpa.v4i1.17052

Abstract

The purpose of this study was to determine the effect of profitability, leverage, firm size, and dividend policy on firm value in manufacturing companies on the Indonesia Stock Exchange for the period 2017 - 2019. Sample was selected using purposive sampling method and the valid data was 42 companies. The research data is managed using Eviews software version 10. and Microsoft Excel 2013. In this study, The results show that leverage has a significant positive effect on firm value, while profitability and firm size has no significant negative effect on firm value, dividend policy has no significant positive effect on firm value. The implication of this study is to use variables independent of the research variables, not only focus on the manufacturing sector and use a longer period
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Oktaviano, Henryanto Wijaya
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 (264.605 KB) | DOI: 10.24912/jpa.v2i2.7665

Abstract

This study aimed to determine the effect of capital structure, profitability, and firm size on firm value of manufacturing firms listed in Indonesia Stock Exchange period 2015-2017. Dependent variable in this study is the firm value, while the independent variable are capital structure, profitability, and firm size. This study used secondary data such firm financial statement that published during the observation year. The number of samples used in  this  research  approximately 180  samples.  The sampling  method  used  in  this  study is purposive sampling. The results showed as partial that capital structure, profitability, and firm size has influence on the capital structure. Simultaneously known  capital structure, profitability, and firm size has influence on capital structure. 
Pengaruh Corporate Governance, Firm Age, Dan Ownership Structure Terhadap Earning Management Maulidya Rahma Syafira, 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 (511.799 KB) | DOI: 10.24912/jpa.v3i2.11685

Abstract

The purpose of this study was to determine the effect of corporate governance, firm age, and ownership structure on earnings management. The population used is a company engaged in manufacturing which is listed on the Indonesia Stock Exchange (IDX) website, with a research period from 2016-2018. This research uses purposive sampling method with predetermined criteria. Earning management is calculated using the discretionary accruals method. The results of this study stated that corporate governance with an independent commissioners proxy had no significant negative effect on earnings management, firm age had a significant positive effect on earnings management, and ownership structure with a proxy for public ownership had a significant negative effect on earnings management.
Pengaruh Akrual, Arus Kas Operasi, Leverage, Dan Ukuran Perusahaan Terhadap Persistensi Laba Elza Olivia, Viriany
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 (463.717 KB) | DOI: 10.24912/jpa.v3i4.14934

Abstract

The purpose of this research is to examine the effect of accruals, operating flow, leverage, and company size on earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample used in this research were 59 companies. The research used purposive sampling method and data processing techniques using multiple regression analysis what helped by the EViews program version 10. The results showed that the accrual variable has a negative and significant effect on earnings persistence, the operating cash flow variable has a negative and insignificant towards earnings persistence, the leverage variable has a negative and insignificant effect on earnings earnings persistence, and firm size variable has a negative and significant effect on earnings persistence.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Novianti, Yanti
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 (230.328 KB) | DOI: 10.24912/jpa.v2i1.7159

Abstract

The purpose of this study was to examine the effect of company size, capital structure, profitability, and liquidity on firm value The sample used in the study amounted to 66 companies with a total of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 using purposive sampling method.  The data obtained is then processed using software E-Views version 10.0. Research shows that profitability has an effect on company value, firm size, capital structure, and liquidity does not affect the value of the company.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Alvina, Sufiyati
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 (167.363 KB) | DOI: 10.24912/jpa.v2i1.7164

Abstract

The purpose of this study was to analyze the influence of profitability, liquidity, company size, and investment decisions on the value of the company in the utility, infrastructure, and transportation sector service companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2017. used in this study using purposive sampling and 40 companies selected as samples. The technique for processing data in this journal uses multiple regression analysis with the help of IBM SPSS Statistics 25 and Microsoft Office 2013 programs. The results of this study indicate that liquidity and investment decisions have a significant effect on firm value, while firm profitability and size don’t significantly influence firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI Falencia, Sofia Prima Dewi
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 (80.454 KB) | DOI: 10.24912/jpa.v2i3.9561

Abstract

The purpose of this research is to obtain empirical evidence about the effects of liquidity, asset structure, profitability, and growth on capital structure in manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 73 samples of manufacturing companies that have been previously selected using purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 9.0. The result of this research shows that asset structure and liquidity has an effect on capital structure, while liquidity and growth does not have an effect on capital structure. Suggestion that can be given for the future research is to use other independent variables, such as firm size.

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