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Jurnal Paradigma Akuntansi

jpa
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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 Kepemilikan Institusional, Kepemilikan Manajerial, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Ivana Metta Dewi, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study has a mission to get answers to the influence of institutional ownership, managerial ownership, leverage, and company size on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Company samples used in this study with a total of 141 data in a period of 3 years and selected into 47 sample companies using sample selection techniques in the form of purposive sampling. Data processing was performed using Eviews 10. The results showed 1) institutional ownership had no negative and not significant directional effect on firm value; 2) managerial ownership has no negative and not significant directional effect on the value of the company; 3) leverage has no negative and not significant directional effect on the value of the company; and 4) company size has a positive and significant directional effect on firm value.

Pengaruh Firm Size, Profitability, Net Working Capital, Dan Leverage Terhadap Cash Holding Silvy, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to examine the effect of firm size, profitability, net working capital, and leverage on cash holding in property, real estate, and building construction industries listed in Indonesian Stock Exchange during 2017-2019. This study using 56 companies that have been selected through a purposive sampling method. Secondary data was used in the form of data from the financial statements and annual reports. Data processing techniques using multiple regression analysis what helped by Eviews program version 11 and Microsoft Excel 2016. The results show that firm size and profitability has no effect on cash holding, while net working capital and leverage have a positive effect on cash holding. The implication of this research is the need of policy in determining corporate cash holdings appropriately to avoid liquidity problems.

Pengaruh Aktivitas Rasio Keuangan Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI Michelle Angelita Tanudjaja, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to identify factors which effects firm value. Those factors including firm size, liquidity, profitability, and leverage. This study uses multiple linear regression and purposive sampling in testing factors that effect firm value. Samples in this study are manufacturing companies in Indonesia Stock Exchange from 2015 until 2017. The result also shows that Firm Size and Profitability (Return on Asset),while liquidity (Current Ratio) and leverage (Debt to Equity Ratio)do not have significant effect on firm value

FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI Shintya Shasha Narita, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidenceabout the effect of firm size, leverage, profitability, board size, and cash holdings on income smoothing in banking industry companies listed on the Indonesia stock exchange for the period of 2016-2018. This study uses 31 samples of banking industry companies selected based on the purposive sampling method. The data used was secondary data in the form of financial statements originating from www.idx.co.id and www.sahamok.com with a total sample of 93 company data processed using SPSS 23.0. Data are being analyzed using logistic regression analysis with the SPSS 23.0 program. The results showed that leverage and cash holdings have a significant positive influence on income smoothing, board size have a significant negative influence on income smoothing. While the firm size and profitability has no influence on the income smoothing.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Ronny, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of profitability, Investment Opportunity Set (IOS), leverage, dividend policy, and Earning Per Share (EPS) on firm value in manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 42 samples of manufacturing companies that have been previously selected using purposive sampling method for three years of a total population of 155 manufacturing companies. 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. The result of this research shows that profitability and Investment Opportunity Set (IOS) has a significant effect on firm value, while leverage, dividend policy, and Earning Per Share (EPS) does not have a significant effect on firm value.

ANALISIS PAJAK PENGHASILAN BADAN TERUTANG PADA PT. XXX TAHUN 2018 Nikomang Kandy Sani, Purnamawati Helen Widjaya
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Periode 2016-2018 Novita Dewi Parlindungan, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is examine growth, capital structure, profitability, firm size and liquidity affect on Firm Value of Manufacturing Companies listed in Indonesia Stock Exchange during 2016-2018. The number of the samples used amount to 53 companies by using purposive sampling method. Panel data were used in this study and analysed using Eviews 9.0. The results of this study are firm growth, capital structure, profitability, firm size and liquidity have no effect on firm value.

Faktor Yang Mempengaruhi Financial Perfomance Pada Perusahaan Bumn Yang Terdaftar Di BEI Dwiki Gunawan, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to analyze the effect of independent variables of working capital, capital structure, and sales growth on financial performance. This study uses company size as control variable. The sample in this study was selected using purposive sampling method so that as many as 20 companies from 25 BUMN companies listed on the IDX were used as research objects. This study uses secondary data which is processed using panel data regression analysis and application Eviews version 11. Based on the analysis, it is found that working capital, capital structure, sales growth, and company size simultaneously have a significant effect on financial performance. The results of this study indicate that working capital and capital structure have a positive and significant effect on financial performance, sales growth has a positive and insignificant effect on financial performance, and company size has a negative and significant effect on financial performance. The implication in this research is the need to increase the role of the company in providing good signals to investors, especially in the form of sales growth results that will improve financial performance.

Faktor Yang Mempengaruhi Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Angelica Christabelle, Sufiyati
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to examine the effect of size, leverage, profitability, NPM, and growth on earnings management with institutional ownership as a moderating variable in property, real estate, and construction building companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2017. The sampling technique uses purposive sampling method. The samples used in this study were 90 sample companies. This study uses moderated regression analysis (MRA) with Eviews 9.0. The results of this study indicate that size, leverage, profitability, NPM, and the interaction of leverage and institutional ownership do not have an influence on earnings management, while growth has an influence on earnings management.

Faktor-Faktor Yang Memengaruhi Struktur Modal Perusahaan Manufaktur Terdaftar Di BEI Periode 2014-2017 Nathania Michaela Alvina, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of growth opportunity, profitability, assets tangibility, and liquidityoncapital structurein manufacturing industries listed in Indonesian Stock Exchange during the period of 2014-2017. This research used 64samples of manufacturing companies that have been previously selected using purposive sampling method with total of 256 data for four years. The data used were secondary data in the form of financial information from the corporate annual reports. This research data was processed using EViews 10 Student Version.The result of this research shows that profitability and liquidity have significant effect on capital structure while growth opportunity and assets tangibility do not have significant effect on capital structure

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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