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Jurnal Paradigma Akuntansi

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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 CORPORATE GOVERNANCE, KEBIJAKAN DIVIDEN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Putri Natalee, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to determine whether corporate governance, dividend policy, capital strcture, and profitability affect the firm value. There are 136 non-financial firms which were used as samples in this research and obtained by purposive sampling technique. The data was processed by EViews9. The results from the t test show that capital structure has positive and significant effect towards firm value. Nevertheless, corporate governance, dividend policy and profitability do not affect firm value.

Analisis Faktor Yang Dapat Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Di BEI Angela Octavia, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to empirically examine the effect of market to book ratio, net working capital, financial leverage, profitability, capital expenditure, and size towards cash holding on manufacturing companies listed in Indonesia Stock Exchange from period 2016 – 2018. This study used 70 data from manufacturing companies that have been selected using purposive sampling method with total 210 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (E-Views) version 10 software to process the data. The result of research shows that profitability has a positive significant effect, and net working capital, capital expenditure, and size has a negative significant effect towards cash holding, while market to book ratio and financial leverage have no effect towards cash holding.

Pengaruh Kepemilikan Manajerial Dan Profitabilitas Terhadap Nilai Perusahaan Dan Ukuran Perusahaan Sebagai Variabel Moderasi Indayani Chandra, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to find out and analyze the impact of profitability and managerial ownership on firm value with company size as moderating variabel on manufactur industry listed based on Indonesia Stock Exchange during 2017-2019. Sample was selected with purposive sampling method with total sample of 72 manufacturing companies. Data gathered and sorted by using Excel program 2016 and data selected were processed using moderating regression analysis by using Eviews 10 program. Final result indicates from this research that profitability proxied by return on assets ratio has positive significant influence towards firm value, managerial ownership proxied by managerial ownership ratio positively does not have significant influence towards firm value, and company size proxied by size ratio positively does not have significant influence towards firm value. Result from moderating regression analysis has shown that company size have negative significant influnce on moderating the effect of profitability on firm value when the result also shows that company has negative but insignificant influence to moderate the effect of managerial ownership.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Jessica Stephanie, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objective of this study is to obtain an empirical evidence about the effect of intellectual capital, sales growth, capital structure, and working capital management on firm performance in manufacturing companies which listed on Indonesian Stock Exchange on 2016- 2018. Sample was selected using purposive sampling method amounted to 42 manufacturing companies that met the criteria. Data processing techniques using multiple regression analysis that helped with E-views 10.0 program. The results showed intellectual capital and working capital management have a significant impact on firm performance while sales growth and capital structure showed an insignificant impact.

Faktor-Faktor Yang Berpengaruh Terhadap Tingkat Pengungkapan Risiko Pada Perusahaan Perbankan Hanny, Liana Susanto
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted with the aim of obtaining empirical evidence regarding the effect of profitability, leverage, and company size on the level of risk disclosure in banking companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. This research was conducted using panel data and the method used in testing the hypothesis was the multiple linear regression method. The sample selection technique used was purposive sampling technique using 27 banking companies as research samples. The data used in this study are secondary data in the form of financial statements. The results of this study indicate that only firm size has a positive effect on the level of risk disclosure, while profitability and leverage have no effect on the level of risk disclosure.

Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Sektor Perusahaan Non-Keuangan Yulia Kumoro, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to find out the effect of Dividend Payout Ratio (DPR), Current Ratio (CR), Return on Assets (ROA), Firm Size, Debt to Equity Ratio (DER), and Firm Growth on firm value of non-financial companies listed in Indonesia Stock Exchange period 2017-2019. The sampling method that used was purposive sampling with total sample were 85 data. Data processed by E-views 11. The result showed that debt to equity ratio had positive effect on firm value, while the other which is dividend payout ratio, current ratio, return on assets, firm size, and firm growth did not had effect on firm value. The implication of this study was the management team of the company needs to pay more attention to debt to equity ratio because this affect the firm value and investors found it attractive.

Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Perusahaan Dengan Moderasi Profitabilitas Christie Arlim Setiawan, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to examine the effect of institutional ownership, free cash flow and sales growth moderated by profitability on debt policies in the manufacturing and property sectors listed on the Indonesia Stock Exchange during the period 2017 - 2019. This research was conducted by taking 33 sample companies, using purposive sampling method and processed using SPSS version 25. Partial test results (t test) show that institutional ownership and free cash flow have no significant effect on debt policy, while sales growth and profitability which moderates institutional ownership and sales growth shows a significant effect on debt policy. The implication of this research is to increase supervision through institutional ownership towards debt policies that are created and regulated by management and the use of adequate free cash flow to avoid the use of external funding.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN PERIODE 2015-2017 Marcelina Rosario, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to obtain empirical evidence about the effect of audit committee, board size, independent commissioner, firm size, institutional ownership, andintellectual capital on firm performance. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2015-2017. This research is conducted with a sample of 64 manufacturing companies out of 140 manufacturing companies as the population. The data in this research is processed by Eviews version 10.0. The results of this research show that audit committee and intellectual capital has positive effect on firm performance, while board size, independent commissioner, firm size andinstitutional ownership has no effect on firm performance.

FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PERUSAHAAN CONSUMER GOODS INDUSTRY Ezelle Halim, Rosmita Rosyid
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to examine the effect of profitability, firm size, capital expenditure, net working capital, leverage, cash conversion cycle on cash holding in manufacture companies subsector consumer goods industry. The population of this study are all manufacture companies subsector consumer goods industry that is listed in Indonesia Stock Exchange (IDX) for the period of 2016 – 2018. The samples used in this research are 27 companies using purposive sampling method. According to likelihood test and hausman test used in Eviews 10.0 software, this model used random effect model. The result of this research is that profitability, leverage, and net working capital had positive effect on cash holding, while firm size, capital expenditure, and cash conversion cycle had no effect on cash holding.

FAKTOR – FAKTOR YANG MEMPENGARUHI IPO UNDERPRICING DENGAN OWNERSHIP STRUCTURE SEBAGAI VARIABEL MODERASI Giovanna Natasha, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the influence of, firm internationalization and intellectual capital disclosure to IPO underpricing with ownership structure as the moderator variable on the companies listed on Indonesia Stock Exchange for the period 2009-2018. The sample was selected by using purposive sampling method and there are 36 companies that were selected as sample. This research uses multiple regression as the data analysis that being helped by Eviews 10.0. The result of this research shows that firm internationalization has no influenceto underpricing, while intellectual capital disclosure has negative and significant effect on underpricing. However, this study shows that firm internationalization which being moderated by ownership structure does not have a significant effect on underpricing.

Page 32 of 137 | Total Record : 1367

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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