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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
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Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Paradigma Akuntansi
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
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.
Articles 1,367 Documents
Pengaruh Struktur Modal, Modal Intelektual Dan Profitabilitas Terhadap Nilai Perusahaan Riviera Riadi, Lukman Surjadi
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 | DOI: 10.24912/jpa.v3i1.11507

Abstract

This thesis is examined with the aim to determine the effect of capital structure, intellectual capital and profitability on firm value. Based on purposive sampling technique, the samples used in this study are 67 companies in the manufacture sector which are listed on the Indonesia Stock Exchange in 2016-2018. The research data is processed using Microsoft Excel, then imported into Eviews version 10 to carry out further testing. This study obtained conclusions that capital structure has a negative and insignificant effect on firm value, intellectual capital has a negative and insignificant effect on firm value, and profitability has a positive and significant effect on firm value.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Tahun 2016 – 2018 Stefani Santoso, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i2.11807

Abstract

The purpose of the research is to determine the effect of profitability, leverage, liquidity, firm size, and dividend policy on firm value of manufacturing companies listed in Indonesia Stock Exchange for the period 2016-2018. The sampling method was purposive sampling techniques and obtained 104 samples that met the criteria in three years. The analysis technique applied was a multiple regression analysis with SPSS program version 23.0. The research found that all independent variabels have an effects on firm value simultaneously. This paper shows that profitability has an effect on firm value, leverage does not effects firm value, liquidity does not effect firm value, firm size has an effect on firm value, and dividend policy has an effect on firm value.
Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pbb Daerah Jakarta Barat Angelina Jessica Hirawan, Widyasari
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 | DOI: 10.24912/jpa.v3i1.11570

Abstract

This study aims to determine the effect of tax knowledge, tax sanctions, and SPPT on taxpayer compliance in the payment of land and building tax in the West Jakarta area.. The design of this study uses quantitative and causal methods. The sampling technique uses non-probability sampling and the sample selection technique uses purposive sampling, with 150 respondents namely taxpayers who already own land and buildings in the West Jakarta area.. Data collection techniques using a questionnaire. The analysis used is SPSS application software version 23. Overall the results of this study indicate that tax knowledge has a significant positive effect on taxpayer compliance in the payment of land and building tax in the West Jakarta area, tax sanctions have a significant positive effect on taxpayer compliance in the payment of land and building tax in the West Jakarta area, and SPPT has a significant positive effect on taxpayer compliance in the payment of land and building tax in the West Jakarta area.
PENGARUH EPS, PBV, PER, DAN PROFITABILITY TERHADAP RETURN SAHAM Evelyn Rachelina, Thio Lie Sha
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 | DOI: 10.24912/jpa.v2i3.9540

Abstract

The purpose of this study was to analyze the effect of earnings per share, price to book value, price earning ratio, and profitability on stock returns in consumer goods manufacturing companies that listed in the Indonesia Stock Exchange (IDX) at 2015 - 2018. This study uses 108 data from consumer goods manufacturing companies that have been selected through a purposive sampling method. The data used is secondary data that is processed using SPSS Ver. 23. F test results show the independent variable together has a significant effect on the dependent variable. t test results show that earnings per share significantly positif influence stock returns, while prices for book value, price earning ratios and profitability do not have a significant effect on stock returns.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Desi Sulistiawati, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i2.11812

Abstract

The purpose of this study is to empirically examine the influence of firm size, dividend payout ratio, cash holding and board size towards income smoothing in manufacturing companies listed in Indonesia Stock Exchange (IDX) 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 thress years. The data used are secondary data in form of financial statements. This research used Eviews version 10.0 software to process the data. The result of research shows that board size have positive influence towards income smoothing. Firm size, dividend payout ratio and cash holding has no significant influence towards income smoothing.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Perusahaan Manufaktur Yang Terdaftar Di BEI Eddy Hartanto, Rini Tri Hastuti
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 | DOI: 10.24912/jpa.v3i1.11577

Abstract

The purpose of this research is to obtain empirical evidence about the effect of accruals, operating cash flows, and firm size on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2014-2017. This research used 59 data manufacturing companies that have been selected using purposive sampling method with a total of 236 data for four years. The data in this research were processed with Eviews 9.0. The conclusions obtained in this research indicate that operating cash flows has a significant effect on earnings persistence, firm size has a negative and significant effect on earnings persistence, while accruals do not have a significant effect on earnings persistence.
PENGARUH INTELLECTUAL CAPITAL , FREE CASH FLOW, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Catherine, Augustpaosa Nariman
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 | DOI: 10.24912/jpa.v2i3.9545

Abstract

This research aims to determine the effect intellectual capital, free cash flow and capital structure toward the financial perfomance. This research uses 75 samples manufacturing companies listed on the Indonesia Stock Exchange in the year of 2016-2018 using Eviews 10. The results of t test indicate that intellectual capital have a negative unsignificant effect on financial performance. Free cash flow have a negative significant effect on financial performance and capital structure have positive unsignificant effect on financial performance. The results of this research indicate that all independent variables simultaneously have a significant effect on dividend policy (F test).
Faktor-Faktor Yang Berpegaruh Terhadap Nilai Perusahaan Edwin Anderson, Thio Lie Sha
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 | DOI: 10.24912/jpa.v3i3.14875

Abstract

This research aims to obtain empirical evidence on the influence of return on equity, liquidity, firm size, institutional ownership, and managerial ownership on firm value in manufacturing companies on the Indonesia Stock Exchange for the period of 2016-2018. Data used as much as 162 with purposive sampling methods, and data processors using SPSS 25. The method of analysis used is multiple linear regression. F test results show return on equity, liquidity, firm size, institutional ownership, and managerial ownership together significantly influence of the firm value. T test results show that return on equity, liquidity, firm size, and managerial ownership have a positive and significant effect on firm value. Institutional ownership has no significant effect on firm value.
Pengaruh Leverage, Ukuran Perusahaan, Likuiditas, Kebijakan Dividen & Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Jessica, Rosmita Rasyid
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 | DOI: 10.24912/jpa.v3i1.11662

Abstract

The purpose of this research is to examine the influence of leverage, firm size, liquidity, dividend policy and firm growth towards firm value in manufacturing companies that have fit with the criteria and listed on Indonesia Stock Exchange in periode of 2016-2018. This research is conducted by using 34 samples of manufacturing companies listed on Indonesia Stock Exchange. Data analysis was performed with descriptive statistics and hypothesis testing of regression method using software Eviews version 10. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research shows that leverage has significant positive effect towards firm value, firm size has significant negative effect towards firm value. Liquidity, dividen policy and firm growth have not significant towards firm value
Pengaruh Inflasi, Pertumbuhan Ekonomi Dan Jumlah Uang Beredar Terhadap Harga Saham Perusahaan Adrian Iswara, Jamaludin Iskak
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 | DOI: 10.24912/jpa.v3i1.11667

Abstract

The purpose of this study was to determine the effect of inflation, economic growth and the money supply on the stock prices of companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2019 period. This study uses 36 consumer \goods sector companies that have been selected using purposive sampling techniques for 4 years and processed with Eviews 10. The results show that inflation and the money supply have no significant effect on stock prices, while economic growth has a significant effect on stock prices. Based on the results of simultaneous tests show that inflation, economic growth and the money supply simultaneously have a significant effect on stock prices.

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