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Nuryasman MN
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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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INDONESIA
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 Leverage, Firm Size, Dan Inflation Terhadap Firm Value Pada Perusahaan BUMN Janice Kwanicia; Hendang Tanusdjaja
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.v4i2.19683

Abstract

This research aims to obtain empirical evidence regarding the effect of leverage, firm size, and inflation on firm value of BUMN listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and this research data uses secondary data in the form of financial reports obtain from the website www.idx.co.id and the official website of BUMN. This research was conducted using a sample of 22 BUMN company data. Furthermore, data processing techniques use multiple linear regression assisted by using Microsoft Eviews 11.0 and Microsoft Excel 2010. The results of this study indicate that leverage and inflation have no significant effect on firm value, and firm size has a significant effect on firm value. The implication of this study is the need to increase the company size and management in a company that will increase the firm value which will bring a good signal for investors.
Faktor Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Perusahaan Manufaktur Tahun 2017-2019
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.v4i2.19685

Abstract

The purpose of this research is to determine the effect of leverage, liquidity, tangibility, sales growth on firm performance of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The samples used in this research were 83 manufacturing companies each year selected by purposive sampling technique. The instrument used to obtain secondary data was carried out by observing the financial statements of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The analytical method used is multiple regression analysis with Eviews seri 10. The results of this research indicate leverage and tangibility has a negative effect and significant on firm performance. Sales growth has a positif effect dan significant while liquidity has a positive effect but unsignificant on firm performance.
Pengaruh Good Corporate Governance, Likuiditas, Dan Profitabilitas Terhadap Kebijakan Dividen
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.v4i2.19687

Abstract

The purpose of this research is to obtain empirical evidence on the influence of good corporate governance, liquidity, and profitability on dividend policies in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2019. The study used 48 samples from manufacturing companies selected by purposive sampling method. The data used is secondary data in the form of financial statements. Data processing techniques using multiple regression analysis assisted by the E-views program version 10.0. The results of this study showed that good corporate governance has a positive and significant effect on dividend policy, liquidity has a negative and insignificant effect on dividend policy, and profitability has a negative and significant effect on dividend policy. Further research is expected to add independent variables, extend the research period, and use sectors other than manufacturing companies.
Faktor Yang Mempengaruhi Sifat Forward-Looking Disclosure Dalam Integrated Reporting
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.v4i2.19689

Abstract

This research was conducted with the aim of re-verifying the factors that could affect the nature of forward-looking disclosure in Integrated Reporting for property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. A total of 42 companies were used as research samples. The purposive sampling method was used to obtain research data, as well as using the EViews 11 software in processing data. The results of this study are the finding of a significant positive effect between firm size on the nature of forward-looking disclosure, while other independent variables do not have a significant effect.
Faktor-Faktor Yang Memengaruhi Financial Performance Pada Perusahaan Manufaktur
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.v4i2.19702

Abstract

The purpose of this research is to determine the effect of liquidity, leverage, firm size, audit committee size, and board of commissioners size on financial performance of manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. The samples used in this research are 56 manufacturing companies with a total of 168 data selected using purposive sampling technique. The data in this research are tested using Eviews version 11. The results show that firm size has a negative and significant effect on financial performance, liquidity and leverage have a positive and insignificant effect on financial performance, and audit committee size and board of commissioners size have a negative and insignificant effect on financial performance.
Pengaruh Board Characteristics Terhadap Corporate Risk Disclosure Yang Dimoderasi Oleh Family Ownership
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.v4i2.19703

Abstract

This research aims at how the role of the board characteristics on corporate riskdisclosure, and the moderation effect of family ownership toward the relation of boardcharacteristics to corporate risk disclosure on consumer goods industry listed on the IndonesiaStock Exchange during 2017-2019. Sample was selected using purposive sampling method andthe valid data was 39 companies. Data processing techniques using multiple regression analysiswhat helped by Eviews version 10 and Microsoft Excel 2020. The results of this study indicatethat board characteristics which consist of board size, board meeting, CEO duality, and boardexpertise do not have a significant influence on corporate risk disclosure, meanwhile familyownership has a significant influence to moderate the relation of board size, board meeting, andCEO duality towards corporate risk disclosure. Family ownership does not moderate the relationof board expertise towards corporate risk disclosure. The implication of this study is the need toincrease the role of the board members to influence the corporate risk disclosure which will beneeded by investors and potential investors as well.
Faktor-Faktor Yang Mempengaruhi Praktik Manajemen Laba
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.v4i2.19709

Abstract

The purpose of this research is to examine the effect of managerial ownership,institutional ownership, information asymmetric, leverage, and profitability on the earningsmanagement in manufacturing companies listed in Indonesia Stock Exchange in the period2017-2019. This research used 38 samples which are selected using purposive samplingtechnique. This research used secondary data such as financial statement and annual reportof manufacturing companies listed in Indonesia Stock Exchange during 2017-2019. Thisresearch used EViews 11.0 to process the data. The result of this research shown thatinformation asymmetric and leverage have positive significant effect on earningsmanagement, while managerial ownership, institutional ownership, and profitability have nosignificant effect on earnings management.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Melalui Profitabilitas Sebagai Variabel Intervening
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.v4i2.19710

Abstract

The study aims to determine the effect of financial performance through profitabilityon value of banking on BEI 2015-2019. The samples obtained 26 companies using purposivesampling. Path analysis with SPSS and sobel test as data analysis. The F test model 1 significant,t test: non-performing loan, operating efficiency ratio has a significant negative effect,meanwhile loan to deposit ratio has an insignificant effect on profitability. The F test model 2significant, t test: loan to deposit ratio, operating efficiency ratio has a significant negative effect,meanwhile non-performing loan, profitability has an insignificant effect on value of banking.The t test (Intervening) indicates non-performing loan, loan to deposit ratio, operating efficiencyratio through profitability insignificantly on value of banking. The implication of this study isregards to performance more than profitability.
Pengaruh Good Corporate Governance, Firm Size, Dan Auditor Switching Terhadap Earning Management
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.v4i2.19711

Abstract

The purpose of the research was to analysis the effect of good corporate governance, firm size,and auditor switching toward earning management. The sample in this research were 75 datafrom 32 the manufacturing company of consumer goods industry listed on the Indonesia StockExchange (IDX) in the period 2017-2019. The sampling method used purposive sampling withfive criterias. Analysis of the data used in this study with multiple linear regression analyses. TheData is analyzed by using the Statistical Product and Service Solution 25 (SPSS 25). The resultsshowed that good corporate governance, firm size, dan auditor switching have no significanteffect on earning management. The implication of this study is the company need to evaluate allmanagement activities periodically and set the policy.
Pengaruh Cash Turnover, Firm Size, Leverage, Dan Sales Growth Terhadap Profitabilitas
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19713

Abstract

This research aims to determine the effect of cash turnover, firm size, leverage,and sales growth on profitability in manufacturing companies listed on the IDX in 2017-2019. The sample was selected using purposive sampling method and valid data were 36companies. The data processing technique uses multiple regression analysis with the Eviews11 program and Microsoft Excel 2013. The results show that sales growth has a significantpositive effect on profitability, leverage has a significant negative effect on profitability,while cash turnover and firm size have a negative and insignificant effect on profitability.The implication of this research is the need to increase profitability for the survival of thecompany which is influenced by increased sales growth and leverage to expand its businessso that it can provide good signals for investors.

Page 66 of 137 | Total Record : 1367

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