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Jurnal Paradigma Akuntansi
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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FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI Deanna Rachel S Elizabeth Sugiarto Dermawan
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 (199.354 KB) | DOI: 10.24912/jpa.v2i1.7146

Abstract

The purpose of this research to determine the effect of capital structure, firm size, liquidity, dividend policy, and profitability on firm value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017. The method of taking research samples using purposive sampling method, namely the method of selecting research samples based on predetermined criteria. The total samples that can be used in this research in the period 2015-2017 is 72 companies. The results of this research showed that firm size and profitability had a significant positive effect on firm value while the capital structure, liquidity, and dividend policy did not significantly influence company value. The results of this research also show that capital structure, firm size, liquidity, dividend policy, and profitability have a simultaneous effect on firm value.
FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BEI Ignasia, Sufiyati
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 (151.539 KB) | DOI: 10.24912/jpa.v2i4.9373

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectual capital, board size and board meeting on firm performance at basic industry and chemical firms listed on Indonesian Stock Exchange during the period of 2016-2018. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 29 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 87 data for three years. This research data was processed using EViews 10. Results shows that human capital efficiency has a significant influence on firm performance, while structural capital efficiency, capital employed efficiency, board size, and board meeting has no significant influence on firm performance.
Faktor-Faktor Yang Memengaruhi Firm Value Dengan Firm Performance Sebagai Variabel Mediasi Yuliana, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.279 KB) | DOI: 10.24912/jpa.v3i3.14921

Abstract

The purpose of this research is to obtain empirical evidence about the effects of family ownership, independent commissioner, audit committee and institutional ownership on firm value using firm performance as a mediating variable. This research was conducted by taking 135 samples from manufacturing companies and listed in IDX from 2017-2019. The sample selection technique used is purposive sampling. SmartPLS 3.3.2 is used to analyze data. The result shows that independent commissioner, institutional ownership and firm performance has a significant effect on firm value while family ownership and audit committee has not significant effect on firm value. Besides, firm performance can mediate the effect of independent commissioner but can’t mediate the effect of family ownership, audit committee, and institutional ownership on firm value. The implication of this study is family ownership and audit committee must pay more attention in corporate governance to increase firm value which bring a good signal for investors.
PENGARUH LEVERAGE, FIRM SIZE, LIKUIDITAS DAN PROFITABILITAS TERHADAP CASH HOLDING Zefanya Elnathan L, Liana Susanto
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 (155.57 KB) | DOI: 10.24912/jpa.v2i1.7131

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of leverage, company size, liquidity and profitability on cash holding manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. This research uses 68 selected manufacturing companies using a purposive sampling method from a total of 148 companies for 3 years. Data is processed using multiple regression analysis using SPSS version 24. The results of this study indicate that company size, liquidity and profitability have a significant effect on cash while leverage has a insignificant effect on holding cash.
Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Dan Struktur Aset Terhadap Kebijakan Hutang Stevani Agustin, Viriany
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.v1i4.5702

Abstract

The purpose of this research is to empirically examine about the effect of profitability, firm size, firm age, and tangibility on debt policy at manufacturing companies listed in Indonesia Stock Exchange during the period 2015-2017. This research used purposive sampling method to obtain research samples and consists of 66 manufacturing companies listed in Indonesia Stock Exchange during the period 2015-2017. The statistical method used in this research is multiple linear regression analysis. This research used the SPSS version 23 program to process the data. The results showed that the profitability and tangibility had a significant negative effect on debt policy, the firm size had a significant positive effect on debt policy, while the firm age did not affect on debt policy
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR Nathania Anastasia Sindunata, Henryanto Wijaya
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 (266.394 KB) | DOI: 10.24912/jpa.v2i2.7657

Abstract

The  purpose  of  this  research  is  to  analyze  the  effect  of  leverage,  liquidity, devidend policy, and profitability as moderation variable to the firm value. Population on this  research  are  manufacturing  company  listed  on  BEI  from  2015  –  2017.  Sampling technique in this research is using purposive sampling and 26 company within 3 years period and the result using 78 unit sample. To get the final result, researcher use Miscrosoft Excel2010 and software Eviews 10 program to produce panel data regression. Result of this research shows that leverage not significant negative on firm value, liquidity not significant negative on the firm value, dividend policy significant positive on the firm value, profitability not significant positive on the  firm value,profitability  is able to moderate leverage, liquidity, and dividend policy on the firm value.
Faktor-Faktor Yang Mempengaruhi Real Earning Management Graciella Evelyn, Susanto Salim
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 (242.611 KB) | DOI: 10.24912/jpa.v4i1.17017

Abstract

The purpose of this empirical research is to examine the influence leverage, profitability, dan free cash flow toward real earning management. This research uses 102 sample company of consumer goods industry listed on the Indonesia Stock Exchange in the year of 2017 until 2019. Sample was selected by using purposive sampling method. Data processing techniques in this research using program Eviews version 11. The results of this study indicate that leverage and free cash flow have a negative and not significant effect on real earning management, while profitability has a positive and significant effect on real earning management. The implication of this study is investors and creditors need to beware before giving funds to companies.
Faktor-Faktor Yang Mempengaruhi Cash Holding Cindy Angkawidjaja, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.846 KB) | DOI: 10.24912/jpa.v1i3.5572

Abstract

The purpose of this empirical research is to examine about the effect of growth opportunity, leverage, firm size, dan cash flow volatility on cash holding in industrial goods and consumption sector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 35 industrial goods and consumption sector companies that were selected using purposive sampling method for a total of 105 data in three years. Data processing techniques used are Eviews version 10. This research used panel data regression analysis. The results of this research shows that all independent variables have effects on cash holding simultaneously. The partially test showed that firm size and cash flow volatility have positive significant effect to cash holding, growth opportunity and leverage have no significant effect to cash holding
PENGARUH INTELLECTUAL CAPITAL, BOARD STRUCTURE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE Sudono Luimenta, Nurainun Bangun
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 (121.617 KB) | DOI: 10.24912/jpa.v2i1.7151

Abstract

Firm performance is one indicator in a company that describes an increase or decrease in firm’s performance. The decision not only depends on the theoretical view but also the firm-specific variables. The purpose of the research is to analyze the correlation intellectual capital, board structure, and corporate social responsibility to firm performance in the basic and chemical industry sector companies found in manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 69 companies. Samples were selected using purposive sampling method amounted to 30 companies. Data collection techniques used in this research is secondary data that is processed using Eviews 10 program. The results of this research showed that intellectual capital are significant to firm performacne, while board structure and corporate social responsibility is not significant.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI Irene, Rousilita Suhendah
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 (140.418 KB) | DOI: 10.24912/jpa.v2i4.9378

Abstract

This study aims to obtain empirical evidence about the effect of profitability, leverage, security, and auditor reputation on bond rating in non financial companies listed on the Indonesia Stock Exchange for the period of 2016 to 2018. This research uses purposive sampling method. Samples were taken from 30 non financial companies with a total of 90 data for three years. Data processed with SPSS 25. Hypothesis testing in this study using logistic regression analysis. The result on this study shows that profitability has positive effect on bond rating, while leverage, security, and auditor reputation have no effect on bond rating.

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