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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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Faktor – Faktor Yang Mempengaruhi Capital Structure Pada Perusahaan Manufaktur Natasha Laviola, Linda Santioso
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to determine the effect of profitability, firm size, asset tangibility, non-debt tax shield, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selection technique used in this study was purposive sampling with a total sample size of 198 samples. Data processing from this sample is assisted by the Statistical Package for Social Science (SPSS) software version 23. The results obtained from this study indicate that profitability has a significant negative effect on capital structure, while firm size, asset tangibility, non-debt tax shield, and business risk do not have a significant effect on the capital structure.

Analisis Faktor Yang Mempengaruhi Opini Going Concern Dalam Perusahaan Manufaktur Di BEI Chintia Clara, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to analyze the effect of liquidity, solvency and profitability on the going concern opinion. Going concern opinion in this research is a dummy variabel. This research uses 155 manufacturing firms listed on Bursa Efek Indonesia (BEI) in 2015-2017 as the population. Sample selection in this study using purposive sampling technique, 99firms are selected as samples. Data analysis and hypothesis testing in this study using software Statistical Product and Service Solution (SPSS) version 23. The result of this research shows that the solvency and profitability has significant effect on going concern opinion.

Pengaruh Firm Size, Capital Structure, Liquidity Dan Dividend Policy Terhadap Firm Value Helena, Susanto Salim
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research has a purpose, namely to prove empirically the impact of firm size, capital structure, liquidity and dividend policy on firm value. This research used secondary data. This research used panel data. Panel data consists of time series data and cross section data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2015 – 2017. The entire sample used in this research is 102 data from manufacturing companies. The research data is processed with SPSS Statistics Version 21 for windows. The result of this research shows that firm size and dividend policy has a positive effect and significant on firm value. Liquidity and capital structure has a negative effect and no significant on firm value

Pengaruh Profitabilitas, Struktur Modal Dan Corporate Governance Terhadap Nilai Perusahaan Manufaktur Gratiani Gilliani, Agustine Ekadjaja
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine the effect of profitability capital structure, and corporate governance on firm value. The object studied in this research is manufacturing companies listed in Indonesia Stock Exchange for the period 2015-2017. This research used 60 sample that have been selected by purposive sampling method. This research data was processed using SPSS 20. The results show that profitability has positive effect on the firm value, capital structuture has no effect on the firm value, independent commissioners has no effect on the firm value, and Directors has no effect on the firm value

ANALISIS PENGARUH STRUKTUR ASET, PERTUMBUHAN ASET, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Levina Aurelia, Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The aim of this research is to examine the effect of asset structure, asset growth and firm size to capital structure of manufacture companies listed on Indonesia Stock Exchange for the period 2014-2017. Sampe wasselected using purposive sampling method amounted to 91 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 22. The result of this study show partially assets structure have significant effect to capital structurewhile asset growth and firm size have no significant impact to capital structure. However this study shows that simultaneously assets structure, assets growth and firm size have a significant effect on capital structure.

Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Jimmy, Yanti
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to test empirically the effect of Leverage as measured by Total Debt Ratio (TDR), Sales Growth, and Profitability as measured by Return on Equity (ROE) to Firm Value as measured by Price to Book Value (PBV) with Firm Size as measured by the natural logarithm of total assets as a control variable. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Based on several predetermined criteria, 182 manufacturing companies listed on the Indonesia Stock Exchange were selected as samples in this study. This sample was taken using purposive sampling method. The analytical method used is multiple linear regression using the EViews11 Student Lite program. The results of this study indicate that Leverage and Sales Growth have a positive and significant effect on Firm Value, while Profitability and Firm Size have no significant effect on Firm Value.

Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Manufaktur Sektor Industri Barang Konsumsi Theresia Jacqueline Audelia, Sufiyati
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence regarding the effect of company size, liquidity, leverage, working capital turnover, and the period of debt deferral towards profitability in consumer goods manufacturing companies listed on Indonesia Stock Exchange in 2015 - 2017. The sampling method used is purposive sampling. The number of samples used is 36 companies in the consumer goods industry sector listed on the Stock Exchange in 2015 - 2017 that meet the specified criteria with data count 108. The data used secondary data in the form of financial statements. The program used to process research data is Eviews 10. The results of the study show that working capital turnover (WCT) has a significant negative effect on profitability. On the other hand, company size (SIZE), liquidity (CR), solvency (DAR), and the period of debt deferral (PDP) did not significantly influence profitability

PENGARUH LEVERAGE, GROWTH, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DI BEI Malvin Ibrahim, Jonnardi
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 leverage, growth, profitability, and liquidity towards firm value in manufacturing industries sector basic industries and chemicals listed in Indonesian Stock Exchange during the period of 2014-2018. This research used 48 samples of manufacturing companies that have been previously selected using purposive sampling method for three years. 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 leverage, growth, profitability, and liquidity , does not have a significant effect on firm value. Suggestions that can be given is for further research, it is expected to use other independent variables such as investment opportunity, sales growth, earnings per share (EPS), free cash flow, andbusiness risk that might show better results.

ANALISIS EFEKTIFITAS KEBIJAKAN PAJAK, LINGKUNGAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEGIATAN TRANSAKSI E-COMMERCE Alfredo Rachman, Ngadiman
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to find out the effectiveness of Indonesian tax policy on E-Commerce transactions and their impact on the environment of taxpayers and taxpayer awareness of E-Commerce transactions for the 2019 period. Samples using the purposive sampling method included in the non- probability sampling where 107 samples have been collected. The data processing technique uses the help of the Statistical Package for the Social Sciences 25 program (SPSS 25.0) and Microsoft Excel 2019. The results of this study partially show that tax policy has a significant influence on E-Commerce transaction activities, while the taxpayer environment and compulsory awareness tax does not have a significant effect on E-Commerce transaction activities. But simultaneously, this study shows that tax policy, the taxpayer environment and taxpayer awareness have a significant influence on E-Commerce transaction activities.

Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Astrid Aurelia Prasetyo, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims at how the effect of liquidity, firm size and financial condition on going concern audit opinion on manufacturing company listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 30 companies. Data processing techniques using logistic regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 25 and Microsoft Excel 2013. The results of this study indicate that liquidity and financial condition have a significant influence on going concern audit opinion. The implication of this study is the need to planning considerations that can improve company's financial condition so that the company is free from going concern audit opinion by auditors.

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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