Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Paradigma Akuntansi

jpa
Website

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

40 41 42 43 44

PENGARUH FREE CASH FLOW, STRUKTUR MODAL, DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA Christabel, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The research objective is to present empirical evidence of the effect of free cash flow, capital structure, and information asymmetry on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Company samples used in this study were 39 companies. This research uses a purposive sampling techniqueand uses panel data assisted by the E-views 10+ program in data processing. T test results in this research indicate that free cash flow has a negative and significant effect on earnings management, while capital structure and information asymmetry have no significant effect on earnings management.

Pengaruh Leverage, Capital Expenditure, Dan Net Working Capital Terhadapcash Holding Perusahaan Agata Lin Teresa Dena Kudu, Susanto Salim
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to prove empirically the influence of leverage, capital expenditure, and net working capital toward cash holding in the manufacturing company listed in Indonesian Exchange stock (IDX) in 2016-2018. This research uses 62 samples of manufacturing companies selected using purposive sampling method with a three - year period. Data uses in this research is a secondary data. The data processing in this study uses the program Eviews version 11.0. The test result of F shows that the leverage, capital expenditure, and net working capital have significant effect towards cash holding together. T test result shows that leverage and capital expenditure do not have a significant effect on cash holding while the net working capital have positive significant effect towards cash holding.

Faktor-Faktor Yang Memengaruhi Struktur Modal Dengan Inflasi Sebagai Variabel Moderasi Thalia Pricilla, Jonnardi
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this empirical study is to analyse the influence of liquidity, profitabilitity, growth opportunity, and total assets turnover on capital structure with inflation as a moderator in mining companies that were listed on the Indonesia Stock Exchange. The population used in this research were 47 mining companies that have been and are still listed in the Indonesia Stock Exchange in the year of 2014-2019. Sampling was selected using purposive sampling method and in this study a sample of 32 companies was obtained with a total of 138 data observation after outlier was done. This study use secondary data from audited financial statements and annual reports that were published on the Indonesia Stock Exchange official website. Data analysis technique used in this study was multiple regression analysis. The results of this research showed that total assets turnover has no significant effect on capital structure. On the other hand, the other variables such as liquidity, profitability and growth opportunity have a significant effect on the capital structure. Furthermore, inflation was proven to be able to strengthen the effect of profitability on capital structure. The implication of this study is the importance of the role company managers to determine optimal capital structure in order to maximize the company’s ability to generate profits, company growth and investor welfare.

Faktor Yang Mempengaruhi Erc Perusahaan Konsumsi Dan Aneka Industri Tahun 2015-2017 Leny Suharja, Ardiansya R
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to obtain empirical evidence regarding the influence of company size, profitability, growth opportunity, and leverage towards earnings response coefficients in manufacturing companies on consumer goods industry and miscellaneous industries sector listed on the Indonesia Stock Exchange during 2015-2017. The test using SPSS 21.0. This study use purposive sampling. The number of samples chosen are 90. The result of the t test show that company size has a positive and not significant to ERC, profitability has no significant and positive to ERC, growth opportunity has a significant and positive to ERC, and leverage has no significant to ERC. The results of the F test show that company size, profitability, growth opportunities, and leverage are simultant influence on earnings response coefficient.

Pengaruh Budaya Organisasi, Peran Auditor Internal, Peran Auditor Eksternal, Dan Internal Control Terhadap Pencegahan Fraud Di Jakarta Jessica Novia, Susanto Salim
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study has a purpose, namely to prove the impact or influence of organizational culture, the role of internal auditors, the role of external auditors, and internal control on prevention of fraud. This study uses primary data. This research selected data with purposive sampling technique. This research was conducted on people who work in accounting and finance, namely finance directors, financial managers, accounting managers, financial supervisors / assistants, accounting supervisors / assistants, financial staff, and accounting staff who work in companies located in Jakarta. The entire sample used in this study was 60 respondents. Research data is processed using SPSS Statistics Version 23. The results of this study indicate that the role of internal auditors and the role of external auditors have a positive and not significant influence to fraud prevention. Organizational culture and internal control have a positive and significant influence to prevention of fraud

PENGARUH ASSET GROWTH, PROFITABILITY, FIRM SIZE, OPERATING CASH FLOW TERHADAP STOCK RETURN Michelle, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain evidence that shows the effects of asset growth, profitability, firm size, and operating cash flow to stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This study uses39 samples of manufacturing companies that have been selected through a purposive sampling method for three years. The data used are secondary data consisting of financial information from financial statements and annual reports. The data in this study is processed using the statistic program E-views ver. 10.0. The F-test result shows that asset growth, profitability, firm size, and operating cash flow simultaneously have a significant effect on stock return. The t-test result shows that partially firm size has a significant and negative effect on stock return, operating cash flow has a significant and positive effect on stock return, whereas asset growth and profitability have no significant effect on stock return.

PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL DAN CAPITAL EXPENDITURE TERHADAP CASH HOLDING Jeshineta Angeline Hengsaputri, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to determine the effect of growth opportunity, net working capital and capital expenditure to the cash holding in manufacturing companies that listed in Indonesia Stock Exchange for the period of 2016-2018. The hypothesis was examined using multiple regression analysis and processed with Eviews 9. From the results of research that has been done, it can be concluded that net working capital show a negative and significant relation with cash holding. However insignificant relationship was found between growth opportunity and capital expenditure with cash holding.

FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PERUSAHAAN JASA YANG TERDAFTAR DI BEI Windatia Delfina Paulin, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to obtain empirical evidence about asset structure, firm size, growth opportunity, profitability, and liquidity that affect the capital structure of companies in the service companies that listed in Indonesian Stock Exchange. The period of observation in this study is the year from 2016 to 2018. Samples taken in this study as many as 579 data based on non probability sampling methods and purposive sampling techniques. This study uses multiple regression analysis. The results of this study indicate that the firm size have a positive significant effect on the capital structure, profitability dan liquidity have a negative significant effect on the capital structure, asset structure and growth opportunity does not have a significant effect on the capital structure.

Faktor-Faktor Yang Mempengaruhi Financial Performance Pada Perusahaan Manufaktur Di BEI Felicia Suryanto, Lukman Surjadi
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of financial leverage, firm size, and dividend policy on financial performance in manufacturing industries listed in Indonesian Stock Exchange in 2016-2018. This research used 40 samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial statements and annual reports. This research data was processed using EViews 11. The result of this research shows that financial leverage and dividend policy have a significant effect on financial performance, while firm size does not has a significant effect on financial performance. Suggestions for the next study is to add another independent variables to strengthen the ability of independent variables in explaining the dependent variable, such as intellectual capital, company age, and liquidity.

Pengaruh Capital Structure, Firm Performance Dan Good Corporate Governance Terhadap Earnings Management Feliciana Stephanie Suryata, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted to analyze the effect of capital structure, firm performance and good corporate governance to earnings management on industry companies listed in Indonesia Stock Exchange period 2017-2019. The technique used in this research for determining the research sample was purposive sampling. The number of research sample is 75 companies from 182 companies registered as industry companies. This research was using quantitative approach. Data analysis method used in this research is multiple linear regression analysis. The result showed that in simultaneously capital structure, firm performance and good corporate governance has a significant effect on earnings management. Meanwhile, the result of partial research shows that capital structure and firm performance has a positive and significant effect on earnings management. Board size has a negative and insignificant effect on earnings management. Board independence and audit committee has a positive and insignificant effect on earnings management.

Page 42 of 137 | Total Record : 1367

40 41 42 43 44

Filter by Year

2019 2025

Filter By Issues

All Issue Vol. 7 No. 4 (2025): Oktober 2025 Vol. 7 No. 3 (2025): Juli 2025 Vol. 7 No. 2 (2025): April 2025 Vol. 7 No. 1 (2025): Januari 2025 Vol. 6 No. 4 (2024): Oktober 2024 Vol. 6 No. 3 (2024): Juli 2024 Vol. 6 No. 2 (2024): April 2024 Vol. 6 No. 1 (2024): januari 2024 Vol. 5 No. 4 (2023): Oktober 2023 Vol. 5 No. 3 (2023): Juli 2023 Vol. 5 No. 2 (2023): April 2023 Vol. 5 No. 1 (2023): Januari 2023 Vol. 4 No. 4 (2022): Oktober 2022 Vol. 4 No. 3 (2022): Juli 2022 Vol 4, No 2 (2022): April 2022 Vol. 4 No. 2 (2022): April 2022 Vol 4, No 1 (2022): January 2022 Vol 3, No 4 (2021): Oktober 2021 Vol. 3 No. 4 (2021): Oktober 2021 Vol. 3 No. 3 (2021): Juli 2021 Vol 3, No 3 (2021): Juli 2021 Vol 3, No 2 (2021): April 2021 Vol. 3 No. 1 (2021): Januari 2021 Vol 3, No 1 (2021): Januari 2021 Vol. 2 No. 4 (2020): Oktober 2020 Vol 2, No 4 (2020): Oktober 2020 Vol 2, No 3 (2020): Juli 2020 Vol. 2 No. 2 (2020): April 2020 Vol 2, No 2 (2020): April 2020 Vol 2, No 1 (2020): Januari 2020 Vol. 2 No. 1 (2020): Januari 2020 Vol 1, No 1 (2019): Januari 2019 Vol 1, No 4 (2019): Oktober 2019 Vol 1, No 3 (2019): Juli 2019 Vol. 1 No. 2 (2019): April 2019 Vol 1, No 2 (2019): April 2019 More Issue

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