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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, Solvabilitas, Kepemilikan Institusional, Dan Umur Perusahaan Terhadap Nilai Perusahaan Manufaktur Cynthia Dewi, Liana Susanto
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19215

Abstract

The purpose of this research is to determine the effect of profitability, solvability, institutional ownership and firm age on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This research used 70 manufacturing companies as a sample after selected by purposive sampling method from 139 companies and for four years. This research was proceed using Eviews 11 SV software and using multiple linear regression analysis techniques to test the hypothesis. The result of this research shows that profitability and institutional ownership do not have significant effect on firm value while solvability and firm age has negative and significant effect on firm value.
Faktor-Faktor Yang Mempengaruhi Erc Pada Perusahaan Manufaktur Yohana Adelia Della Ros, Ardiansyah
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19220

Abstract

The purpose of this study is to examine the effect of firm size, audit committee, capital structure, and liquidity on earnings response coefficient manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018. This study uses 75 manufacturing companies that have been selected through a purposive sampling method with a total of 184 data for three years. Multiple regression analysis is a model to proceed the whole data by using the spss program (Statistical Product and Service Solution) version 25 and Microsoft Excel. The study can not proof the two variables, the firm size and audit positively affect ERC. Capital structure has a negative and not significant and also liquidity has a positive tendency, but not significant. In order to that factors such as firm size, audit committee, capital structure and liquidity can be some factors which affect to.
Faktor Yang Mempengaruhi Capital Structure Pada Perusahaan Manufaktur Tahun 2017-2019 Melanie Elizabeth Lintungan, Lukman Surjadi
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19482

Abstract

This purpose of this study is to identify the effect of profitability, liquidity, firm size, and growth opportunity on capital structure. This research was conducted using secondary data. The object of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2017-2019. This research is conducted with a sample of 225 data from 75 manufacturing companies. Furthermore, data collection techniques used in this research is purposive sampling that is processed using EViews ver 10 program. The results of this study concludes that profitability and liquidity has a negative effect on capital structure, while firm size has no significant effect on capital structure and growth opportunity has a positive effect on capital structure.
Faktor-Faktor Yang Mempengaruhi Cash Holding Dengan Moderasi Kepemilikan Institusional Franciska, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19199

Abstract

The purpose of this research is to determine the effect of liquid asset substitutes, growth opportunity, and bank involvement on cash holding of property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019 with institutional ownership as a moderating variable. In this study, the number of property and real estate companies used as the research sample was 43 companies and using purposive sampling as the sampling technique. Data processing techniques using Partial Least Square analysis with the help of SmartPLS version 3 program and SPSS version 23 for descriptive statistics. The results showed that liquid asset substitutes have significant negative effect on cash holding while bank involvement, growth opportunity and institutional ownership have no significant effect on cash holding. Institutional ownership strengthens the effect of growth opportunity on cash holding, but institutional ownership does not moderate the effect of liquid asset substitutes and bank involvemen on cash holding. The implication of this research is that liquid asset substitutes are also an important component for companies to maintain a good liquidity position in order to avoid cash shortages that can disrupt the company's business activities and the role of institutional ownership needs to be increased to a more active stage so that sensitivity to investment opportunities also increases.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan Lucia Evalina Kristianti, Jonnardi
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19216

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, company size, and liquidity on firm value in basic and chemical industrial companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was selected using purposive sampling method and the valid data were 58 companies. The data processing technique uses multiple regression analysis assisted by the Eviews 11.0 program and Microsoft Excel 2013. The results of this study indicate that the four independent variables have a significant effect on firm value, namely profitability, leverage, company size and liquidity, The implication of this research is the need to increase profitability, leverage, company size and liquidity to increase firm value which will provide positive signals for investors.
Pengaruh Institutional Ownership, Firm Size, Dan Solvability Terhadap Earnings Management Jesslyn Yeo, Yanti
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19221

Abstract

This study aims to test empirically the effect of institutional ownership, firm size, and solvability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. This study uses a purposive sampling method with a total of 75 companies. The entire testing process to perform data analysis in this study uses Eviews (Econometrical Views) 11 and Microsoft Excel 2010. The results show that there is a significant and positive effect of solvability and firm size on earnings management. Meanwhile, institutional ownership does not have a significant effect on earnings management. The implication of this research is the need for supervision of liabilities and matters that can affect firm size so it is not too high for minimize the occurrence of manipulation of earnings.
Faktor Yang Mempengaruhi Cash Holding Perusahaan Di BEI Tahun 2017-2019 Marcelina Markus, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19483

Abstract

This study was designed to analyze the effect of cash flow, net working capital, and company size on cash holding in manufacturing companies in the consumer goods industry and various industrial sectors listed on the Indonesia Stock Exchange (BEI) 2017-2019. The sample in this study has been selected by purposive sampling method, obtaining a sample of 123 sample data from 41 companies for 3 years. The research data is processed using Eviews version 10. The result of this research states that cash flow has a positive and significant effect on cash holding. Net working capital has a negative and insignificant effect on cash holding, while firm size has a negative and significant effect on cash holding.
Dampak Investment Opportunity Set, Corporate Finance, Dan Profitabilitas Terhadap Kebijakan Dividen Christine, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19198

Abstract

This research aims to obtain empirical evidence about the effect of investment opportunity set(IOS), corporate financeand profitability toward dividend policy. This research uses secondary data. The population of this research is food and beverages companies listed in the Indonesia Stock Exchange (IDX) during the year 2014-2018. This research is conducted with sample of 40 data. Furthermore, data collection techniques used in this research is purposive sampling that is processed using SPSS ver 23.0. The statistical method used to test the hypothesis is multiple linear regression method. The results show that IOS and corporate finance have negative and significant effect on dividend payout. Meanwhile profitability has positive and significant effect on dividend .Therefore, investor will make investment if IOS is low, short-term debt is low, and the profitability is high.
Pengaruh Surplus Free Cash Flow Terhadap Earnings Predictability Dengan Moderasi Corporate Governance Yetty, Elsa Imelda, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19217

Abstract

This research aims at know the effect of surplus free cash flow on earnings predictability as well as the moderation effect of corporate governance in that relationship. Object of this research is manufacturing firms that listed on Indonesia Stock Exchang during the period 2016-2018. The research design used in this research is a descriptive research with purposive sampling method to test the influence of independent variables on dependent variables also the influence of moderation variables in that relationship. The hypothesis testing is done by panel data regression model and moderation regression model and conducted using EViews 11 application. This study obtained the results that firms earnings from using the asset had significant influence on earnings predictability, and there’s no significant influence of institutional ownership dan managerial ownership in the relationship of surplus free cash flow and earnings predictability. The implication of this study is the need to pay attention to firms performance to improve the predictive value of earnings.
Faktor-Faktor Yang Memengaruhi Cash Holding Adrian Nathan Heryanto, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19222

Abstract

This study aims to obtain empirical evidence regarding the determinants of cash holding of manufacturing companies listed on the Indonesian Stock Exchange during 2017-2019 period with a sample of 38 companies after going through the method. purposive sampling. Data processing uses multiple regression analysis helped by Eviews 10 and Microsoft Excel 2010. The results show that leverage has a significant negative effect on cash holding, while profitability, firm size, managerial ownership, and capital expenditure have no significant effect on cash holding. The implication of this research is the importance of cash holding for company as a source of funding and as a flexible asset to financing an investment.

Page 56 of 137 | Total Record : 1367

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