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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 Likuiditas, Pertumbuhan Perusahaan, Dan Struktur Modal Terhadap Nilai Perusahaan Manufaktur Stephanie, Elizabeth S Dermawan
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 | DOI: 10.24912/jpa.v1i2.4680

Abstract

The purpose of this study is to obtain empirical evidence about the effect of liquidity, firm growth, and capital structure on firm value in manufacture companies listed in Indonesia Stock Exchange during the years 2014-2017.This study uses purposive sampling method to collect data and consist of 109 companies listed in Indonesia Stock Exchange during the years 2014-2017. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) version 23. The result of this study shows that partially liquidity and firm growth have positive and no significant effect on firm value, while capital structure has positive and significant effect on firm value. However this study shows that simultaneously liquidity, firm growth, and capital structure have a significant effect on capital structure.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di BEI Vivi Novela, Sofia Prima Dewi
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 | DOI: 10.24912/jpa.v1i4.5715

Abstract

The purpose of this research is to present empirical evidence related value of the firm in manufacturing companies listed on Indonesia Stock Exchange. This research tested the influence of managerial ownership, capital structure, firm size, profitability and company growth on value of the firm. The sample of this was taken from 36 sample of the firm with the total 108 data from manufacture industry in period 2015-2017 using purposive sampling method. The data used are secondary data that disclose on the annual report and financial report of the company. Eviews 9.0 software is used to process data in this research. The result of this research indicate that capital structure and profitability have positive effect on value of the firm, while managerial ownership, firm size and company growth have no effect on income value of the firm
Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Jason Ivander, Jamaludin Iskak
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 | DOI: 10.24912/jpa.v1i3.5580

Abstract

This research serves as a purpose to analyze the effect of asset structure, profitability, firm size, and liquidity on capital structure within manufacturing firms that are listed in Indonesian Stock Exchange (IDX) from 2015 – 2017. Purposive sampling method is used as the sampling method for this research. Sample count used for this research is 94 companies with data count of 240. Secondary data is used for the data collection method. Data is processed with EViews 10 version for Windows. Multiple regression is used for analyzing in this research. Tests that have been done to complete the research were model analysis, descriptive statistic, Adjusted R-Squared test, F test, and t test. The research conducted concludes if asset structure, profitability, and firm size have a significant relationship toward capital structure. On the other hand, liquidity is not significantly related to capital structure.
Faktor-Faktor yang Mempengaruhi Harga Saham Pada Perusahaan Manufaktur Di BEI Regina, Rosmita Rasyid
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 | DOI: 10.24912/jpa.v1i2.4687

Abstract

The purpose of this research is to examine the influence of current ratio, earning per share, return on equity, debt to equity ratio, and total asset turnover toward stock price. The sample of this research was taken from 41 sample of the firm with the total 123 data from manufacturing companies in the period 2015-2017. The sample was determined by purposive sampling method.The F test result of this research shows that all the independent variables have effects on the stock price. The t result of this research indicate that return on equity has positive effect toward stock price, total asset turnover has negative effect toward stock price, while current ratio, earning per share, debt to equity ratio have no effect on stock price.
Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance Yocelyne Fransiska P.S., Sukrisno Agoes
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 | DOI: 10.24912/jpa.v1i4.5722

Abstract

The purpose of this research is to analyze and determine the effect of profitability (ROA), firm size, leverage, and the proportion of institutional ownership on tax avoidance.The population that will be used in this research are companies in manufacturing in Indonesia that have go public or are listed on the Indonesian Stock Exchange during 2015-2017. This study uses Eviews 9.0 with purposive sampling method, obtained 147 units of analysis from 49 companies that have met the sample criteria.The results of this research show that profitability, leverage, and the proportion of institutional ownership have an influence on tax avoidance, while firm size does not have an influence on tax avoidance
Faktor-Faktor Yang Mempengaruhi Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Darian Edmond, Rini Tri Hastuti
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 | DOI: 10.24912/jpa.v1i3.5585

Abstract

The purpose of this research to determine the effect of return on assets, return on equity, earning per share, and net profit margin to stock price. This research uses 216 data from 54 sample of manufacturing companies listed in the Indonesia Stock Exchange for the year 2014-2017. This research used SPSS program version 22. The result based on t test indicate that return on assets, return on equity, and earning per sharehave significant and positive effect on stock price, net profit margin has no significant and negative effect on stock price.
Analisis CAR, BOPO, NPL, Dan LDR Terhadap ROA Perusahaan Perbankan Stevani, Tony Sudirgo
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 | DOI: 10.24912/jpa.v1i3.5590

Abstract

The objectives of this research to analyze the effect of Capital Adequacy Ratio (CAR), Operation Efficiency (BOPO), Non Performing Loan (NPL), and Loan to Deposit Ratio (LDR) toward Return on Asset (ROA). This research uses 43banking companies listed on the Indonesia Stock Exchange in the 2015-2017 observation year as the population. Sample selection in this study using purposive sampling technique, 30 data are selected as samples. Data analysis and hypothesis testing in this study using software Eviews version 9.0.The results of the t-test show that CAR and BOPO partially have a negative and significant effect on ROA, while the NPL and LDR partially do not have a significant effect on ROA. The results of the F-Test show that CAR, BOPO, NPL, and LDR together have a significant effect on ROA. Predictive ability of the five independent variables to ROA is 85,67% and it shown by adjusted R2 value, the rest 14,33% influenced by other variables outside the model
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Periode 2015-2017 Alexander Halim, Rini Tri Hastuti
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 | DOI: 10.24912/jpa.v1i2.4695

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and leverage on dividend policy significant or not. Population used in this research are manufacturing company listed in Indonesian Stock Exchange on period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 35 companies and 105 company data. Result of research obtained are profitability have positive effect to dividend policy, liquidity and leverage have negative effect to dividend policy. 
Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di BEI Irene Tjung, Rini Tri Hastuti
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 | DOI: 10.24912/jpa.v1i4.5752

Abstract

The purpose of this empirical research is to examine the determinants of capital structure in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 67 manufacturing companies that were selected using purposive sampling method for a total of 201 data in three years. Data processing techniques used are Eviews version 10.0. This research used panel data regression analysis. The results of this research shows that all independent variables have effectson capital structure  simultaneously. The partially test showed that profitability, liquidity have negative significant effect to capital structure, tangible assets has no significant positive effect to capital structure, and firm size has no significant negative effect to capital structure
Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Jonathan, Sufiyati
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 | DOI: 10.24912/jpa.v1i3.5595

Abstract

The research aims to get an empirical evidence on the effect of structure assets, profitability, growth sales and liquididty of companies on capital structure in manufacturing companies of base and chemical sectors listed in Indonesia Stock Exchange in the period of 2015-2017. Using 62 companies out of 69 companies which are listed, and using purposive sampling method. The results of the research obtained that the structure assets have a significance influence towards the capital structure, profitability doesn’t have an significance influence of capital structure, growth sales doesn’t have an influence either and also liquidty doesn’t have an signficance influence either

Page 61 of 137 | Total Record : 1367

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