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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 FIRM SIZE, LEVERAGE, DAN INVESTMENT OPPORTUNITY TERHADAP CASH HOLDING Alexandra Monica, Rousilita Suhendah
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 (254.439 KB) | DOI: 10.24912/jpa.v2i1.7145

Abstract

This research aims to determine the effect of firm size, leverage and investment opportunity on cash holding at manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017. The research uses a sample of 30 companies each year (90 observations). The method of analysis used is multiple regression analysis with SPSS version 23. The results of the research with 5 % significant level shows that firm size has positive effect on cash holding. Leverage has negative effect on cash holding. Investment opportunity doesn’t effect cash holding.  
PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Hari Setyadi, Jamaludin Iskak
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 (182.094 KB) | DOI: 10.24912/jpa.v2i4.9372

Abstract

This study aims to analyze the relationship among leverage, profitability and liquidity toward firm value. This research used purposive sampling method. The type data is panel data during 2015-2017 in the from Indonesia Stock Exchange with total sampel was 192 data. Data analysis technique using multiple linear regression with Eviews program 10.0. The results shows that leverage have no significant effects on firm value, meanwhile profitability and liquidity has significant on firm value.
Analisis Pengaruh The Firm Size, Profitability, Dan Leverage Terhadap Nilai Perusahaan Cindy Sandra, Jonnardi
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 (274.955 KB) | DOI: 10.24912/jpa.v3i1.11580

Abstract

The purpose of this study was to determine the effect of the firm size, profitability, and leverage on firm value. The population used is a company engaged in manufacturing which is listed on the Indonesia Stock Exchange (IDX) website, with a research period from 2014-2018. This study use 54 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study stated that the firm size with Log Natural Total Asset proxy had a significant negative effect on firm value, profitability with return on asset proxy had no significant negative effect on firm value, and leverage with a proxy for debt to asset rasio had no significant negative effect on firm value.
FAKTOR YANG MEMPENGARUHI ERC PADA PERUSAHAAN MANUFAKTUR INDONESIA YANG TERDAFTAR DI BEI Brigitta Patricia Pandana, Linda Santioso
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 (214.052 KB) | DOI: 10.24912/jpa.v2i4.9377

Abstract

This research is purposely done to analyze the effect of firm size, dividend payout ratio, profitability, and leverage on Earnings Response Coefficient (ERC). This research used 90 samples of manufacturing enterprises which is listed on the Indonesia Stock Exchange from the period of 2016-2018. The data in this research was processed using the multiple regression analysis from E-Views 9.0. Based on the analysis, it could be concluded that firm size and leverage have a significant effect on ERC. In the meanwhile, dividend payout ratio and profitability don’t have a significant effect on ERC. Firm size, dividend payout ratio, profitability, and leverage simultaneously have a significant effect on ERC. 
Pengaruh Standar Auditing, Standar Pengendalian Mutu, Dan Kode Etik Terhadap Kualitas Jasa Audit Nur Afriani Destyani, Hendang Tanusdjaja
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 (230.648 KB) | DOI: 10.24912/jpa.v3i1.11664

Abstract

The purpose of this study was to determine the effect of auditing standards, quality control standards, and code of ethics on quality audit services. The population used is the auditors who works at the Public Accounting Firm (PAF) in DKI Jakarta. Type of this research is quantitative research by using primary data. Sampling was done using purposive sampling with 80 individual who work at the PAF in DKI Jakarta. Data were processed and tested using Software Statistical Product and Service Solution version 23. The result of this research shows that auditing standards, quality control standards, and code of ethics simultaneously (F test) on quality audit services. The T test result shows that auditing standards and code of ethics has significant effect on quality audit services, on the other hand quality control standard has no significant effect on quality audit services.
Faktor – Faktor Yang Memengaruhi Earnings Response Coefficient Giofanny, Viriany
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 (441.926 KB) | DOI: 10.24912/jpa.v4i1.17016

Abstract

The purpose of this study is to analyze the influence of Firm Size, Profitability, Leverage, and Company's Growth on Earnings Response Coefficient (ERC). This study uses 180 data samples of manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. The sampling techniques used by using purposive sampling. This study uses Eviews 11.0 for windows software to process data. The results of this study show that Profitability has a positive and significant effect on the Earnings Response Coefficient (ERC) while Firm Size, Leverage, and Company's Growth have no significant effect on the Earnings Response Coefficient (ERC). The implication of this study is the need to increase management focus in generating profits which will increase the value of the Earnings Response Coefficient (ERC) which will bring a good signal for investors.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN RESIKO BISNIS SEBAGAI MODERASI Joshua Reinaldo, Ardiansyah
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 (105.976 KB) | DOI: 10.24912/jpa.v2i1.7128

Abstract

The purpose of this research is to analyze the effect of profitability and liquidity on dividend payout policy with business risk as moderating variable. Sample of 33 from 163 was selected from Indonesia Stock Exchange in 2015-2017. This research used Multiple linear regressionand Moderated Regression Analysis (MRA) to analyze the collected data on this research. The result of this research indicate that profitability and liquidity have a positive and significant influence to dividend payout policy. Business risk able to moderate there lationship between liquidity and dividend payout policy by weakening the relationship, but business risk not able moderate the relationship between profitability and dividend payout policy.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di BEI Steven Sanjaya, 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 (0.002 KB) | DOI: 10.24912/jpa.v1i4.5706

Abstract

The purpose of this study is to find out the effects of corporate social responsibility, profitability, capital structure, and firm size on firm’s value in manufacturing companies listed on the Indonesian Stock Exchange 2015-2017. This research uses 63 manufacturing companies that have been selected through a purposive sampling method of a total 136 companies over three years and resulting 189 samples data. The data used are secondary data which includes financial statements and company annual reports. Processing carried out in this study uses Eviews version 9 software. The results of this study indicate that corporate social responsibility, and capital structure have a significant effect on the increase in firm’s value, but for profitability, and firm size does not significantly influence on firm’s value.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rendy, Rouilita Suhendah
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 (562.988 KB) | DOI: 10.24912/jpa.v2i2.7656

Abstract

The purpose of this study was to study the effect of liquidity, leverage, and profitability  on  firm  value  in  manufacturing  companies  listed  on  the  Indonesia  Stock Exchange (IDX) in the period 2015-2017. This study used a non-probability sample method with a purposive sampling technique. The number of samples used in this study were 96 samples. The results of this study indicate that liquidity (CR) has a significant and negative effect on firm value, leverage (DAR) does not affect on firm value, and profitability (NPM) has a significant and positive effect on firm value. leverage (DAR), and profitability (NPM) together against company value. 
FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR INDONESIA YANG TERDAFTAR DI BEI Angela Sarah Lie, Linda Santioso
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 (148.937 KB) | DOI: 10.24912/jpa.v2i3.9547

Abstract

The purpose of this study is to analyze board diversity, firm size andprofitability of earnings quality in manufacturing companies listed in Indonesia stock exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the help of the E-Views 9.0 program. The results of the study with a significance level of 5% indicate that only firm size andprofitability affects earnings quality. Board diversitydon’t affect earnings quality.

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