cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Location
Kota adm. jakarta barat,
Dki jakarta
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
 65   66   67   68   69 
Faktor Yang Mempengaruhi Corporate Cash Holding Pada Perusahaan Sektor Industri Barang Konsumsi
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.v4i3.19715

Abstract

This thesis was prepared with the aim of testing empirically the effect of firm size,leverage, growth opportunity and profitability on corporate cash holding in consumer goodsindustry sector companies listed on the Indonesia Stock Exchange for the period 2017-2019.This study used 79 samples that had been selected according to the purposive samplingmethod. The data processing technique uses multiple linear regression analysis using theMicrosoft Excel program and the IMB SPSS Statistics 25 program. The results obtained inthis test show that firm size has a positive and significant effect on corporate cash holding,leverage has a negative and significant effect on corporate cash. holding, growth opportunitydoes not have a significant effect on corporate cash holding and profitability does not have asignificant effect on corporate cash holding. The implication of this research is that there is arelationship between firm size and leverage on the level of decision making to retain theamount of cash in a company.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Di Indonesia
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.v4i3.19717

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect offirm's corporate strategy, leverage, independent commissioners, and audit committee onearnings management practices in manufacturing companies listed on the Indonesia StockExchange in 2017-2019. This study used 69 samples of manufacturing company data selectedthrough purposive sampling technique. This study uses secondary data in the form offinancial and annual reports from manufacturing companies listed on the Indonesia StockExchange during 2017-2019. This study uses EViews 11.0 to process data. The results of thisstudy indicate that firm's corporate strategy has a significant positive effect on earningsmanagement, while leverage, independent commissioners, and the audit committee do nothave a significant effect on earnings management.
Pengaruh Financial Leverage, Capital Structure, Liquidity, Dan Sales Growth Terhadap Financial Performance
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.v4i3.19719

Abstract

The purpose of this study is to examine the effect of financial leverage, capitalstructure, liquidity and sales growth on financial performance of manufacturing companieslisted in IDX during 2017-2019 period. This study uses 37 manufacturing companies thathave been selected through purposive sampling method with total of 111 data. The data wasprocessed using EViews 11 SV and Microsoft Excel 2016. Results of F-test showed thatindependent variables simultaneously have significant effect on the dependent variable. The ttest result showed that financial leverage has positive significant effect to financialperformance. Capital structure, liquidity, and sales growth have negative and no significanteffect on financial performance. The implication of this research is the need to increasefinancial leverage which will affect the company’s financial performance and can providegood signal for investors
Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahan Manufaktur Di Indonesia
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.v4i3.19721

Abstract

The purpose of this empirical research is to examine the influence of managerialownership, leverage, liquidity, and investment opportunity set toward accounting conservatism inmanufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The researchsample of 94 data from 33 manufacturing companies using non probability sampling method withpurposive sampling technique. The analytical tool used is Eviews 10. The results of this researchindicate that all independent variables simultaneously have a significant effect on accountingconservatism. The partially test indicate that leverage has a negative and significant effect onaccounting conservatism, while managerial ownership, liquidity, and investment opportunity set(IOS) have no significant effect on accounting conservatism.
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
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.v4i3.19725

Abstract

The purpose of this study is to determine and test whether profitability, liquidity, leverage and company size affect firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and valid data were 73 companies. Data analysis use descriptive statistics, panel data regression hypothesis testing and classical assumptions using Eviews software version 11. The result of this study indicate that firm size have an effect on firm value. Profitability, Liquidity and Leverage have no effect on firm value. The implication of this research is that there is an increase in the ability of the company to be effective in managing its company which will increase the value of the company so that it will attract investors.
Pengaruh Struktur Modal, Kinerja Perusahaan dan Corporate Governance Terhadap Nilai Perusahaan. (Studi Empiris terhadap perusahaan manufaktur pada tahun 2017-2019 yang telah terdaftar di BEI)
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.v4i3.19726

Abstract

The purpose of this study was to see the effect of capital structure, company performance and corporate governance on corporate value. In manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selected by purposive sampling method and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the Study program 10. The results of this study indicate that the capital structure is not significant to firm value. Company performance has a significant positive effect on firm value and corporate governance is not significantly negative on firm value. The implication of this research is the need to improve capital structure, company performance and corporate governance to increase activities that will increase company value which will provide a good signal for investors.
Pengaruh Dewan Komisaris, Leverage, Kepemilikan Publik, Dan Firm Size Terhadap Pengungkapan ERM
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.v4i3.19728

Abstract

This research aims to obtain the empirical evidence regarding the effect of size of board commisioners, leverage, public ownership, and firm size on (ERM) enterprise risk management disclosure on manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This is a quantitative study used secondary data of 144 companies listed on the Indonesia Stock Exchange over the period of 2016-2018 that have been selected by using purposive sampling techniques. The data was analyzed using panel data regression analysis with random effect model helped by Eviews 11lite and Microsoft Excel 2019. The findings of this study showed that size of board commissiones and leverage have a significant effect on Enterprise Risk Management Disclosure , while public ownership and firm size has no significant effect on on Enterprise Risk Management Disclosure. The implication of this study is the need to increase the implementation of ERM which can help to identify potential events that inflicts negative impacts on firm.
Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Dimoderasi Inflasi Dan Suku Bunga
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.v4i3.19730

Abstract

The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity and leverage on the stock return with/without the moderating variable which are inflation and interest rate on the mining firms listed on the Indonesia Stock Exchange during 2014-2019 period. The research design used to test the relashionships between the independent variable, dependent variable and whether the moderating variable will strengthen or weaken is descriptive study with a purposive sampling method, amounted to 27 companies with a total of 162 data than can be use. Furthermore, the hypothesis testing is done by panel data regression model with a software application called EViews 11 Lite. The results show that there’s a positive and significant effect on the impact of profitability to stock return, there’s no significant effect on the impact of liquidity to stock return, there’s a negative and significant effect on the impact of leverage to stock return, inflation will weaken the impact of profitability to stock return and interest will strengthen the impact of leverage to stock return.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kinerja Perusahaan Sebagai Variabel Mediasi
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.v4i3.19732

Abstract

This study was conducted to examine the effect of family ownership, independent board of commissioners, audit committee, and managerial ownership on firm value with firm performance as a mediating variable in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2017-2019. Sample was selected using purposive sampling method and consist of 45 companies. This study used Partial Least Squares (PLS-SEM) method and helped by SmartPLS 3.0 software. The results of this study indicate that family ownership, independent board of commissioners, and audit committee have no effect on firm value, while managerial ownership has a significant negative effect on firm value. This study proves that firm performance can mediate the effect of the independent board of commissioners on firm value, but it cannot mediate the effect of family ownership, audit committee, and managerial ownership.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Publik Di Sektor Manufaktur
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.v4i3.19734

Abstract

The purpose of this study was to determine the effect of Profitability, Asset Structure, and Dividend Policy on Firm’s Capital Structure in Manufacturing Companies that listed in Indonesia’s Stock Exchange in the period of 2017-2019. The sampling method used was Purposive Sampling with 103 data of total sample. Data processed using multiple regression analysis which is done through SPSS software. The result showed that Profitability have negative and significant influence on Capital Structure, Asset Structure and Dividend Policy have no significant influence on Capital Structure. The implication of this study is the need to increase firm’s profitability that will reduce firm’s debt.

Page 67 of 137 | Total Record : 1367

 65   66   67   68   69 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 4 (2025): Oktober 2025 Vol. 7 No. 3 (2025): Juli 2025 Vol. 7 No. 2 (2025): April 2025 Vol. 7 No. 1 (2025): Januari 2025 Vol. 6 No. 4 (2024): Oktober 2024 Vol. 6 No. 3 (2024): Juli 2024 Vol. 6 No. 2 (2024): April 2024 Vol. 6 No. 1 (2024): januari 2024 Vol. 5 No. 4 (2023): Oktober 2023 Vol. 5 No. 3 (2023): Juli 2023 Vol. 5 No. 2 (2023): April 2023 Vol. 5 No. 1 (2023): Januari 2023 Vol. 4 No. 4 (2022): Oktober 2022 Vol. 4 No. 3 (2022): Juli 2022 Vol 4, No 2 (2022): April 2022 Vol. 4 No. 2 (2022): April 2022 Vol 4, No 1 (2022): January 2022 Vol. 3 No. 4 (2021): Oktober 2021 Vol 3, No 4 (2021): Oktober 2021 Vol 3, No 3 (2021): Juli 2021 Vol. 3 No. 3 (2021): Juli 2021 Vol 3, No 2 (2021): April 2021 Vol 3, No 1 (2021): Januari 2021 Vol. 3 No. 1 (2021): Januari 2021 Vol. 2 No. 4 (2020): Oktober 2020 Vol 2, No 4 (2020): Oktober 2020 Vol 2, No 3 (2020): Juli 2020 Vol. 2 No. 2 (2020): April 2020 Vol 2, No 2 (2020): April 2020 Vol 2, No 1 (2020): Januari 2020 Vol. 2 No. 1 (2020): Januari 2020 Vol 1, No 1 (2019): Januari 2019 Vol 1, No 4 (2019): Oktober 2019 Vol 1, No 3 (2019): Juli 2019 Vol. 1 No. 2 (2019): April 2019 Vol 1, No 2 (2019): April 2019 More Issue