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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, Growth Opportunities, Dan Tax Avoidance Terhadap Cash Holdings
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.v4i3.19736

Abstract

This research was conducted with the aim of knowing the effect of leverage, growth opportunities, and tax avoidance on cash holdings and net working capital as control variables in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses purposive sampling technique in determining the sample so that the data obtained is 129. The hypothesis was examined using multiple linear regression analysis and processed with Eviews 11 program. From the results of the research that has been done, it can be concluded that leverage has a negative and significant effect on cash holding and growth opportunities have a positive and significant effect on cash holding. However, tax avoidance has no significant effect on cash holding. The implication of this research is that the company must reduce debt and increase the opportunities for future growth because it can affect the level of cash holdings.
Faktor – Faktor Yang Mempengaruhi Initial Public Offering Underpricing
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.v4i3.19738

Abstract

This research was conducted to analyze the influence of the Auditor's Reputation, Intellectual Capital Disclosure, Profitability and Leverage on IPO Underpricing. The data used in this study were taken from the company's prospectus at the time of the initial public offering which was available on the Indonesia Stock Exchange website. There are 70 samples tested, consisting of companies that made initial public offerings in the 2017-2019 period. The sample data collection technique used purposive sampling. The data were processed using statistical analysis tools, Statistical Package for the Social Sciences (SPSS) ver 25.0. Multiple linear analysis is used to test the hypothesis. The results of this study found that only Auditor's Reputation and Profitability had a significant negative effect on IPO Underpricing, while Intellectual Capital Disclosure and Leverage had a positive and insignificant effect on IPO Underpricing.
Pengaruh Corporate Social Responsibility, Debt Financing, Dan Earnings Management Terhadap Growth
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.v4i3.19740

Abstract

The main purpose of this research is to determine the effects of corporate social responsibility, debt financing, and earnings management on companies within the manufacturing industry that is listed on the Indonesian Stock Exchange within the the time period of 2017-2019. The sampling method utilized in this research is the purposive sampling method, with this method, 37 companies fulfilled the predetermined research requirements. Data is obtained from annual reports for the year ended December 31st during 2017-2019. The analysis tool that will be used to analyze the hypotheses with multiple linear regression models is the Eview 9.0 software. The results for this research showed that corporate social responsibility has a negative but not significant effect, debt financing has a positive but not significant effect, and earnings management had a negative and significant effect on firm growth.
Faktor – Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan 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.v4i3.19742

Abstract

The purpose of this research is to examine the effect of profitability, firm size, business risk, and tangibility on capital structure of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2017 – 2019. The sample used are 116 data based on purposive sampling techniques. The result showed that profitability variable has significant positive impact on capital structure, firm size variable has significant negative impact on capital structure, business risk variable has insignificant negative impact on capital structure, and tangibility variable has insignificant positive impact on capital structure.
Pengaruh Profitabilitas, Struktur Modal, Dan Likuiditas Terhadap Nilai Perusahaan
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.v4i3.19744

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, capital structure, and liquidity on firm value in property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study used 30 property and real estate sub-sector companies that were selected using a purposive sampling method. Data processing techniques use multiple regression analysis assisted by Software Eviews version 11 and Microsoft Excel. The results showed that profitability, capital structure and liquidity had a positive and significant effect on firm value. Liquidity does not have a significant effect on firm value. The implication of this research is the need to increase profitability and capital structure to increase firm value which will provide good signals for investors.
Determinan Forward-Looking Disclosure Pada Perusahaan Manufaktur Elisa Oktavia; Elsa Imelda
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.v4i3.19746

Abstract

The purpose of this research is to analyze the determinants of forward-looking disclosure, such as gender diversity, board size, independent board composition, profitability, firm size, and leverage. This research was conducted by using 287 samples of manufacturing companies listed on the Indonesia Stock Exchange during the period of 2017-2019, using purposive sampling method and processed using multiple regression analysis what helped by EViews 11 software. The results showed that the variables gender diversity, firm size, and leverage had a significant effect on forward-looking disclosure. The implication of this research is the need for careful consideration in applying forward-looking disclosure related to the risk and certainty of the information disclosed, one of which is by reducing the liabilities held to reduce the risks held, but there is a need to increase the application of forward-looking disclosure as a means of communication with stakeholders and to get funding sources.
Pengaruh Financial Reporting Quality, Debt Maturity, Ceo Career Concerns Terhadap Investment Efficiency Erika Chandra Wijaya; Elsa Imelda
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.v4i3.19749

Abstract

This research aims the effect of financial reporting quality, debt maturity, and CEOcareer concerns on investment efficiency on manufacturing industry listed on the IndonesiaStock Exchange during 2016-2018. Sample was selected using purposive sampling methodand the valid data was104 companies with 259 samples data. Data processing techniquesusing multiple regression analysis with helped by Eviews (Econometrical Views) version 11.The results of this study indicate only financial reporting quality have a significant influenceon investment efficiency, debt maturity and CEO career concerns have not a significantinfluence on investment efficiency. The implication of this study is the need to increasefinancial reporting quality that will increase investment efficiency which will mitigateinformation asymmetry in particular moral hazard and adverse selection.
Pengaruh Operating Leverage, Asset Structure, Dividend Policy Terhadap Capital Structure Aurelia Angela; Ardiansyah Rasyid
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.v4i3.19751

Abstract

This research aims at how the effect of operating leverage, asset structure and dividendpolicy to the capital structure in manufacturing companies that listed in Indonesia Stock Exchangefor the period of 2016-2019. This study uses 108 data samples that selected by using purposivesampling method. The hypothesis was examined using multiple regression analysis and processedwith Eviews 11. From the results of this study, it can be concluded that asset structure anddividend policy has a significant and negative influence on capital structure. while operatingleverage has insignificant influence on capital structure.
Faktor Yang Mempengaruhi Conservatism Accounting Di Industri Barang Konsumsi Jessica Halim; Susanto Salim
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.v4i3.19753

Abstract

The research aim to determine the effect of Leverage, Capital Intensity, GrowthOpportunities, Firm Size, and Board of Commissioners on Conservatism Accounting inmanufacturing company consumer goods industry listed on the Indonesia Stock Exchange in2017-2019. This research uses a purposive sampling technique. There are 28 companies thathave passed the criteria. Data processing techniques using multiple regression analysis by usingIBM SPSS Statistics 22 and Microsoft Excel 2016 . The result in this research indicate thatLeverage, Growth Opportunities, and Board of Commissioners has not significant negativeeffect on Conservatism Accounting, while Firm Size has positive and not significant effect onConservatism Accounting. Only Capital Intensity have a significant positive effect onConservatism Accounting.
Pengaruh Pandemi Covid-19 Terhadap Stock Return Pada Perusahaan Consumer Goods
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.v4i3.19755

Abstract

The Purpose of this research is to obtain empirical evidence about the effect ofcovid-19 pandemic on stock return in consumer goods company that listed in IndonesianStock Exchange within the period of March 2- June 4, 2020. There are 50 consumer goodscompanies that become the sample of this research. Data processing techniques using multipleregression analysis and processed using Eviews 11 The results shows that growth in totalcovid-19 confirm cases has negatively significant effect to stock return, growth in total covid19 death cases has no significant effect to stock return, and growth in total covid-19 recoverycases has positive significant effect to stock return.

Page 68 of 137 | Total Record : 1367

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