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

41 42 43 44 45

Analisis Likuiditas, Profitabilitas, Kebijakan Hutang Terhadap Nilai Perusahaan Yang Terdaftar Di BEI Eliza, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objectives of this research to liquidity (CR), profitability (ROA), and debt policy (DER) on firm value (PBV) both partially and simultaneously for property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2015-2017. The sample of the company under study was selected using a purposive sampling technique and produced a total of 40 companies. This research was conducted using multiple regression analysis and Eviews 9.0 software. The results showed that liquidity partially had a negative and not significant effect on firm value, while profitability and debt policy partially had a positive and significant influence on firm value. The results of the study show that liquidity, profitability, and debt policy simultaneously have a significant effect on firm value

FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY YANG TERDAFTAR DI BEI Yunita, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze the effect of profitability, sales growth, leverage, and company size on dividend payout policy. Purposive sampling technique was used in this research. The sample used in the study were 33 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The results showed that profitability, leverage, and company 's size proved to have a significant and positive effect on dividend payout policy. Sales growth proved has a negative effect that is not significant on dividend payout policy. This shows that the change in profitability, leverage, and company size will be in line with the dividend payout policy. While sales growth has a negative effect that is not significant on dividend payout policy. So that it can be interpreted that the relationship between sales growth and dividend payout policy is inversely proportional.

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN Elizabeth Yustina Andy, Jonnardi
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aimed to examine the influence of firm profitability, firm liquidity, and firm solvability toward firm value. The population in this research is a number of 54 companies listed on the Indonesia Stock Exchange 2014-2018. The number of samples is 48 companies over the past five years, there are 240 samples. Sample was selected by using simple random sampling method. Data processing techniques in this research using program Eviews version 10.0. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value. The partially test indicate that profitability has positive and significant effect on firm value, liquidity has negative and significant effect on firm value, while solvability has not significant effect on firm value.

Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Di BEI Periode 2016-2018 Cindy Dezer Wijaya, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to determine the effect of capital structure, company size, profitability, and institutional ownership on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. This study consisted of 65 samples of manufacturing companies that were selected using the purposive sampling method. The data used are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). Data processing in this study was using Eviews 10 and Microsoft Excel 2007. The results of this study indicate that capital structure has a significant and positive influence on firm value, company size has a significant and negative influence on firm value, while profitability and institutional ownership have insignificant and negative influence on firm value. Simultaneously, capital structure, company size, profitability, and institutional ownership have a significant effect on firm value.

Pengaruh Rasio Keuangan Terhadap Kondisi Financial Disress Di Indonesia Sherly Andreani, Yuniarwati
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence and to analysis about the effects of profitability, leverage, and operational cash flow on financial distress. There are 78 companies that were selected as sample that were selected by using purposive sampling. Data collection techniques used in this research is secondary data that is processed using Eviews version 11 program. The result of this research showed that profitability has a positive and significant on financial distress, operational cash flow has a negative and do not have a significant effect on financial distress, while leverage has negative and significant effect to financial distress. The implication of this research is need to decrease the debt also to increase the income that will prevent the financial distress which will bring a positive signal for investors.

Faktor Yang Mempengaruhi Harga Saham Perusahaan Property, Real Estate, Dan Konstruksi Bangunan Christina, Herlin Tunjung
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyse the effect of liquidity, solvability, activity, and profitability on stock prices on property, real estate, and building construction companies listed on Indonesian Stock Exchange in the period of 2015-2017.This observation is using purposive sampling technique. This research used 39 companies that used multiple linear regression analysis with the help of SPSS version 21.0 for the testing method.. The results of this research showed that solvability and profitability have a positive and significant effect on stock prices, activity has a negatif and significant effect on stock prices. In contrast, liquidity do not have an effect on stock price of property, real estate, and building construction companies.

Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Vania, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the effect offirm size, net working capital, cash conversion cycle, cash flow, and leveragetoward cash holding of manufacturing company listed in Indonesia Stock Exchange on 2015-2017. This research used non-probability sampling method with purposive sampling technique. The number of samples used in this research was64 manufacturing firms. The result show that net working capital and leveragehave a negative impact toward cash holding. Firm size, cash conversion cycle, andcash flow have no impact toward cash holdings. The result also shows thatfirm size, net working capital, cash conversion cycle, cash flow, and leverage simultaneously have impact toward cash holding

ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT REDSUN LESTARI TAHUN 2018 Clerencia Krisanti, Helen Widjaja, Syanti Dewi
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Tax revenues in Indonesia mostly come from income tax, especially corporate income tax. The purpose of this research is to find out whether the calculation of Corporate Income Tax including the fiscal profit / loss statement compiled by the company is in accordance with the applicable tax provisions in Indonesia. The research method used is descriptive method. The results of this research are the fiscal corrections compiled by the company that are not in accordance with the provisions of taxation because there are still accounts that have not done fiscal correction, and the calculation of corporate income tax is also not in accordance with the taxation laws caused by fiscal correction errors and the application of the calculation of the Act Article 31E Income Tax.

PENGARUH PROFITABILITAS, RESIKO BISNIS, LIKUIDITAS DAN TANGIBILITY TERHADAP STRUKTUR MODAL Widya Nengsih, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to analyze and examine the effect of profitability, business risk, liquidity and tangibility on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2017. Samples taken using purposive sampling method. Sampling of manufacturing companies that meet the criteria for use in this study are 66 companies. The test in this study consisted of descriptive statistical analysis, common effect model test, fixed effect model test, random effect model test, chow test, hausman test, F test, t test and coefficient of determination test. The results of the t test using Eviews version 10 show that profitability and liquidity have a significant effect on capital structure. Business risk and tangibility have no significant effect on capital structure. the results of the F test obtain results that are all independent variables simultaneously influencing the capital structure as the dependent variable.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Stefany Liputri, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

An increase in the company's cash holdings will create better corporate policies of storage company cash to accumulate cash reserves and making reinvestments. This research uses 33 manufacturing companies listed on the Indonesia Stock Exchange that have been selected using a purposive sampling method from a total of 137 companies in a three-year period. This research used panel data analysis to test the relationships between cash holdings and the identified determinant factors such as profitability, leverage, net working capital and capital expenditure. The data in this research were processed using the Eviews version 10 program. This research concludes that profitability, leverage, net working capital and capital expenditure significantly effect on cash holding of manufacturing companies in Indonesia.

Page 43 of 137 | Total Record : 1367

41 42 43 44 45

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