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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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Pengaruh Profitabilitas, Struktur Modal, Dan Likuiditas Terhadap Nilai Perusahaan Calvin Febri Yanto, Jonardi
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 (344.021 KB) | DOI: 10.24912/jpa.v3i1.11575

Abstract

The aim of this research is to examine the empirical evidence of profitability, capital structure, and liquidity on firm value in manufacturing companies listed in Indonesia Stock Exchange. This research used 61 listed manufacturing companies that were selected using purposive sampling method, during the research period 2014 until 2018. Data were analyzed using purposive sampling method. The result of the research indicates that profitability have a positive significant effect on firm value, capital structure have no significant effect on firm value, and liquidity have a negative significant effect on firm value.
Pengaruh Capital Structure Terhadap Firm Performance Dengan Corporate Governance Sebagai Variabel Moderasi Selig Addison, F.X. Kurniawan Tjakrawala
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 (264.618 KB) | DOI: 10.24912/jpa.v3i1.11584

Abstract

The purpose of this study was to determine the effect of capital structure on firm performance with corporate governance as a moderating variabel on banking companies listed on Indonesian Stock Exchange in 2013-2018. Samples that can be found in this study were 24 companies using purposive sampling techniques. In this study using secondary data, which is financial report and processed using the program Eviews 10. The results of this study indicate that capital structure have a significant positive effect on firm performance. However, corporate governance (Board Independent), does not moderate the effect of capital structure on firm performance.
Analisis Pengaruh Leverage, Inovasi, Cash Flow Dan Pembiayaan Eksternal Terhadap Nilai Perusahaan Angela Juni, Agustin Ekadjaja
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 (322.073 KB) | DOI: 10.24912/jpa.v4i1.16694

Abstract

This study aimed to examine the influence of leverage, innovation, cash flow and external financing on firm value. In this study using data from manufacturing companies listed on the IDX from 2018-2019 obtained a PROPER rating with a total of 30 companies or 60 data. In selecting the sample using purposive sampling method and analysis in this study multiple linear regression analysis with the help of the program Eviews version 11. The results of this study indicate that leverage and external financing have a significant influence on firm value. But, innovation & cash flow have no significant influence on firm value. The implication of the results of this study is that increasing leverage and external financing can increase the value of the company which will provide a good signal for external parties which with high leverage and external financing can show high public trust in the company. 
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Veronica, Rosmita Rasyid
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 (136.309 KB) | DOI: 10.24912/jpa.v2i1.7130

Abstract

The purpose of this study is to find out and analyze the influence of Human Capital Efficiency, Capital Employed Efficiency, Structural Capital Efficiency, firm size, and manajerial ownership on firm performance in manufacturing companies listed in Indonesia Stock Exchange from period 2015-2017. The research method used was purposive sampling with a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. The results of the study show that the human capital efficiency, structural capital efficiency, firm size, manajerial ownership do not have a effect on firm performance, while the capital employed efficiency have a positive effect on firm performance.
Pengaruh Solvabilitas, Ukuran Perusahaan, Dan Tingkat Suku Bunga Terhadap Return Saham Andre, Elizabeth Sugiarto Dermawan
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.v1i4.5703

Abstract

The purpose of this study is to analyze the effect of solvability, firm size, and interest rate on stock return of manufacture companies listed on Indonesia stock exchange for the period 2015-2017. Sampling method that is used in this research is purposive sampling method and 110 companies are selected as sample. Data processing techniques using multiple regression analysis helped by IBM SPSS Statistics 25 program and Microsoft Excel 2013. The result of this study shows that solvability, firm size, and interest rate are simultaneously have a significant effect on stock return. However, this study shows that partially solvability and firm size don’t have significant effect on stock return but, interest rate has significant effect on stock return
PENGARUH PROFITABILITY, FIRM SIZE, TANGIBILITY DAN GROWTH OPPORTUNITY TERHADAP CAPITAL STRUCTURE Yensen Kusno, Jonnardi
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 (136.498 KB) | DOI: 10.24912/jpa.v2i2.7644

Abstract

The purpose of this study was to determine the effect of Profitability, Firm Size, Tangibility, and Growth Opportunities on Capital Structure in Manufacturing Companies on the Stock Exchange in the 2014-2018 period. This study uses 38 companies that have been selected using the purposive sampling method for 5 years, namely 2014,2015,2016,2017 and2018. The data processing uses Eviews version 10. The results show Profitability, Firm Size, Tangibility, Growth Opportunities have an influence on the Structure Capital.
ANALISIS FAKTOR YANG DAPAT MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI Yusuf Efendi, Lukman Surjadi
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 (159.72 KB) | DOI: 10.24912/jpa.v2i3.9544

Abstract

The purpose of this study is to empirically examine the influence of firm size, return on asset, net profit margins, and financial leverage towards income smoothing practice in manufacturing companies listed in Indonesia Stock Exchange from period 2016 – 2018. This study used 62 data from manufacturing companies that have been selected using purposive sampling method with total 186 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (E-Views) version 10 software to process the data. The result of research shows that return on asset has negative significant and net profit margnis has positive significant influence towards income smoothing practice, firm size and net profit margins have no significant influence towards income smoothing practice.
Faktor-Faktor Yang Memengaruhi Cash Holding Pada Perusahaan Manufaktur Agselia, Agustin Ekadjaja
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 (354.169 KB) | DOI: 10.24912/jpa.v3i3.14874

Abstract

The purpose of research is to obtain empirical evidence about the impact of profitability, firm size, leverage, and capital expenditure towards cash holding. This study used 34 manufacture companieslisted on IDX im 2016-2018 selected using purposive sampling method. The data used are secondary data in the form of financial statements. Data analysis was performed with descriptive statistics and hypothesis testing with data panel regression analysis using Eviews version 10. The results of this research are firm size has no significant effect towards cash holding , meanwhile leverage and capital expenditure has negative and significant effect towards cash holding, and for profitability it has positive and significant effect towards cash holding. For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.
Pengaruh Board Characteristics Dan Profitability Terhadap Manajemen Laba Richard Christian, Nurainun Bangun
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 (542.48 KB) | DOI: 10.24912/jpa.v3i3.14922

Abstract

The purpose of this research is to determine the effect of board gender diversity, board size, board meetings, and profitability on earnings management. This research used panel data of manufacture companies listed on Indonesia Stock Exchange during 2017-2019. This research used purposive sampling method. The total sample of this research is 30 companies. Data is analyzed using multiple linear regression with EViews (Econometric Views) 10. The result shows that board size has significant positive effect on earnings management, meanwhile board gender diversity, board meetings, and profitability have insignificant effect on earnings management. The implication of this study is the need to decrease company’s board size to decrease collusion and earnings management practice which will increase investor’s belief.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Olivia Tamara, Herlin Tjundjung
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 (328.881 KB) | DOI: 10.24912/jpa.v1i3.5568

Abstract

The purpose of this empirical research is to examine the effect of financial leverage, firm age, profitability,andcash holdingtoward income smoothing in the manufacturing companies listed on the Indonesia Stock Exchange from 2015-2017. This research used 63 manufacturing companies that were selected using purposive sampling method for a total of 189 data in three years.In this study, the hypotheses test is performed using the logistic regression model. The results showed that the financial leverage, firm age, andprofitability have a significant negative effect on income smoothing, while cash holding do not have a significant effect on income smoothing

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