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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 Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Di BEI Laurent, Susanto Salim
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.779 KB) | DOI: 10.24912/jpa.v1i2.4674

Abstract

The purpose of this research was to obtain and analyze empirical evidence about the effect of corporate governance (board size, audit committee, managerial ownership, institutional ownership, and firm size) on firm performance.The statistical method used to test the hypothesis of the research is a multiple linear regression model with the help of a computer programme of SPSS version 25.0. The result of this research shows that board size variable, managerial ownership variable and firm size variable have a positive and significant influence on firm performance, while audit committee variable and institutional ownership variable not have a significant effect on firm performance.
PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRM VALUE DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL MEDIASI Yehezkiel Iwan Kurniawan, Hendro Lukman
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 (145.613 KB) | DOI: 10.24912/jpa.v2i3.9522

Abstract

The purpose of this research is to obtain empirical evidence about the effects of Intellectual Capital on Firm Value using Capital Structure as mediating variabel. The research is conducted by taking 79 samples from manufacturing companies subsector food and beverage which announce their financial statements from 2014 to 2018. Statistical Package for the Social Sciences (SPSS) ver. 24 and smartPLS 3.0 are used to analyze data. The results show that Intellectual Capital have a significant influence on Firm Value. Besides, Capital Structure can mediating the effect of Intellectual Capital on Firm Value, although it reduces the influence of IC directly.
Pengaruh Liquidity, Leverage Dan Firm Size Terhadap Financial Distress Pada Perusahaan Manufaktur Teresa Minardi Chai Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.477 KB) | DOI: 10.24912/jpa.v3i4.14953

Abstract

This research's purpose is to obtain empirical evidence about the effect of liquidity, leverage, and company size on financial distress. This research was conducted using secondary data. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017 - 2019. This research was conducted with a sample size of 20 manufacturing companies and a total of 60 samples of company data for 3 consecutive years. Furthermore, the data collection technique used in this study was purposive sampling that was processed using the EViews version 10.0 program. The results showed that all independent variables in this study had a simultaneous influence on financial distress (F test). The t test results show that liquidity (CR) has a positive and insignificant effect on financial distress, while leverage (DAR) has a significant positive effect on financial distress. For company size (SIZE), this variable has a positive and insignificant effect on financial distress.
Perbedaan Corporate Governance Dan Financial Ratios Pada Perusahaan Distressed Dan Non-Distressed Laura Calvina, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.963 KB) | DOI: 10.24912/jpa.v1i2.4684

Abstract

The purpose of this research is to know the difference between financial distressed firms and non-financial distressed firmsthat listed in Bursa Efek Indonesia for period 2015-2017. This research used 42 manufacturing companies, which 14 companies are financial distressed firms and 28 companies are non-financial distressed firms, with purposive sampling method with total 84 data and using non-parametic statistic Mann Whitney. The results indicates that there is a difference in liquidity and leverage between financial distressed firms and non-financial distressed firms. But, there is no difference in institutional ownership and the size of board director between financial distressed firms and non-financial distressed firms.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Cindy Lesmana, Tony Sudirgo
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.v1i4.5719

Abstract

This study aimed at finding out whether the factors such as profitability, firm size, liquidity, and sales growth influenced firm value on manufacturing companies listed in Indonesian Stock Exchange, especially during 2015-2017. The sampling method used purposive sampling with total sample of 93 datas which is financial statement from www.idx.co.id. The collected datas were analyzed using statistic descriptive, likelihood/ chow test, hausman test, and hypothesis test by using Eviews 9.0. The research results indicate that independent variables explained the dependent variable up to 95,9779%, while the remaining 4,1221% explained by other factors. Firm size affected firm value, while profitability, liquidity, and sales growth did not affect firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN GENERALIZED AUDIT SOFTWARE DI KAP Yenni, Elsa Imelda
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 (177.247 KB) | DOI: 10.24912/jpa.v2i2.7667

Abstract

The purpose of this study is to obtain empirical evidence about the Generalized Audit Software feature moderate the relationship between perceived ease of use and the use of Generalized Audit Software on external auditors in the Public Accountant Office for the period  2019.  The  research  sample  was  obtained  using  the  random  purposive  sampling method, namely 12 Offices Public Accountant. The model used in this study is a structural equation model and the data in this study were processed using SmartPLS version 3.0 for Windows. The results of this study indicate that perceived ease of use has no significant effect on the use of Generalized Audit Software, the complexity of Generalized Audit Software features  has  a  significant  effect  on  the  use  of  Generalized  Audit  Software  while  the complexity of Generalized Audit Software features does not moderate the relationship of perceived ease of use and the use of Generalized Audit Software.
Faktor-Faktor Yang Mempengaruhi Return Saham Perusahaan Manufaktur Pada Bursa Efek Indonesia Jensen, Elizabeth Sugiarto Dermawan
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 (368.234 KB) | DOI: 10.24912/jpa.v4i1.17054

Abstract

This research aims at how the effect of profitability, solvability, liquidity, and firm size on stock return onmanufacture company listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 69 companies. Data processing techniques usingmultiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 22 and Microsoft Excel 2016. The results of this study indicate that profitability have a positive and significant influence on stock return, Solvability, liquidity, and firm size do not have significant influence on stock return. The implication of this study is the need to increase financial performance that will increase stock return which will bring a good signal for investors.  
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manfaktur Tita Andriyani, Ardiansyah, R
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 (390.585 KB) | DOI: 10.24912/jpa.v1i3.5582

Abstract

This research aims to determine the effect audit committee independence, audit committee activities, number of audit committee, and the institutional ownership toward the earning management. This research uses 58 samples manufacturing companies listed on the Indonesia Stock Exchange in the year of 2014-2016. Using Eviews program version 9. The results of T test indicate that audit committee activities and institutional ownership have a not significant effect on earning management and audit committee independence , and number of audit committee have a significant effect on earning management. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value (F test).
PENGARUH PROFITABILITAS, LIKUIDITAS, FIRM GROWTH, KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI Dalvin Steven, 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 (230.71 KB) | DOI: 10.24912/jpa.v2i1.7161

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity, company growth, dividend policy and investment decisions on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The method of selecting samples in this study was purposive sampling, while 33 companies were selected as samples. The technique of using data uses multiple regression analysis using the IBM SPSS Statistics 25. The results of this study show that profitability, dividend policy and investment decision are significantly positive related to firm value. Liquidity and firm growth are significantly negative firm value.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fergy Merzyana, 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 (210.518 KB) | DOI: 10.24912/jpa.v2i1.7166

Abstract

The purpose of this study was to determine the effect of growth, profitability, leverage, firm size, and institutional ownership on firm value in manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. The sampling method used was purposive sampling with 133 data of total sampel. The result showed that growth, profitability and leverage have a significant influence on firm value, firm size have no significant influence on firm value, and institutional ownership have negatif influence on firm value.

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