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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 Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Praktik Manajemen Laba Felicya Nathaly; Yuniarwati
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.v4i3.19757

Abstract

The purpose of this study is to examine the influence of firm size, leverage, danprofitability towards earnings management practice in manufacturing companies listed inIndonesia Stock Exchange from periode 2017 – 2019. This study used 75 data samples frommanufacturing companies that have been selected using purposive sampling method with total225 data samples for 3 years. This study used EViews version 11 program to process data. Theresults obtained in this study, firm size and profitability have positive significant influencetowards earnings management practice, while leverage has insignificant influence towardsearnings management practice.
Faktor-Faktor Yang Memengaruhi Struktur Modal Mettalina; Sofia Prima Dewi
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.v4i3.19810

Abstract

The purpose of this research is to examine the influence of firm size, liquidity, profitability, sales growth, and tangibility toward capital structure in manufacturing companies listed in the Indonesian Stock Exchange in the period 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple linear regression what helped by Eviews program version 10 and Microsoft Excel 2007. The results of this study indicate that liquidity, profitability, and tangibility have negative effect on capital structure, while firm size and sales growth have no effect on capital structure. The implication of this study is manager must pay attention to the factors that can affect the capital structure, because the optimal capital structure can attract investors’ attention.
Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Pada Tahun 2017-2019 Angelica; Rousilita Suhendah
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.v4i3.19812

Abstract

This research aims to determined the effect of the leverage, profitability, firm size, net working capital, and capital expenditure on cash holding of manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple regression analysis that helped by EViews 11 SV software to test the hypothesis. The results of this study indicate that leverage, profitability, firm size, and capital expenditure had no effect on cash holding while net working capital had negative and significant effect on cash holding.
Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur BEI Tahun 2017-2019 Steven Sean; Vidyarto Nugroho
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.v4i3.19814

Abstract

The purpose of this study is to test empirically the effect of company size, profitability, leverage, and liquidity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses data from 77 manufacturing companies that have been selected using the purposive sampling method. with a total of 231 data for three years. The data used are secondary data in the form of financial reports. This research data processing using the program Eviews version 11 (Econometric Views) for Windows. The results showed that the company size, probability, and leverage were not significant effect on cash holding, liquidity has a significant negative effect on cash holding. The implication of this research is the manager's decision to be the top in the company's decision making how to regulate the cash inflow and outflow policy. Manager's experience is important because with a lot of experience, managers can consider every decision that is right for their company.
Pengaruh Leverage, Likuidity, Firm Size, Dan Investment Opportunity Set Terhadap Earning Quality Eka Noviyanti; Linda Santioso
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.v4i3.19816

Abstract

This research aims at how the influence of leverage, liquidity, company size and investment opportunity set on earnings quality in manufacturing industries listed on the Indonesia Stock Exchange during 2017 - 2019. Sample was selected using purposive sampling method and the valid data was 76 companies. Data processing techniques using dated panel what helped by Eviews program and Microsoft Excel 2013. The results of this study indicate that leverage and firm size have a significant influence on earning quality, and liquidity and investment opportunity set don’t have a significant influence on earning quality.The implication of this study is the need to increase the accuracy of leverage, liquidity, firm size and investment opportunity set to increase earning quality of company in order to predict future cash flows and become an accurate basis for users of financial statements that make financial reports the basis for decision making.
Indikator-Indikator Dari Volatilitas Harga Saham Pada Perusahaan Manufaktur Di BEI Tahun 2016-2019 Jane Levi Andrea; Linda Santioso
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.v4i3.19818

Abstract

This research aims to know and analyze the role of dividend payout ratio, firm size, earnings volatility, asset growth, and leverage towards share price volatility in every sectors of manufacturing industry listed in the Indonesia Stock Exchange during 2016-2019. The data is collected through www.idx.com and the company’s official website. Purposive sampling was the chosen method for this research and with 46 companies used as the sample. Data is processed with multiple regression analysis with the help of Eviews 11.0 and Microsoft Office 2013. The results of this study indicate earnings volatility was positively significant towards share price volatility while dividend payout ratio, firm size, asset growth, and leverage have no significant relation towards share price volatility.
Pengaruh Dividen Policy, Firm Size, Asset Structure, Dan Liquidity Terhadap Debt Policy
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.v4i3.19822

Abstract

This study aims to ascertain dividend policies, company size, asset structure, and liquidity against debt policies in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. This sample was selected by purposive sampling method and data that have been valid are as many as 37 companies. The data processing technique uses multiple regression analysis assisted by using the Eviews program version 11. The results of this study indicate that liquidity has a significant influence on debt policy, and shows the ability to increase the ability of debt policy. The implication in this research is that the ability of the company to pay off debt will have an effect on the level of debt to the company.
Analisis Rasio Keuangan Dan Corporate Governance Dalam Memprediksi Financial Distress Carina Agustina; Augustpaosa Nariman
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.v4i3.19823

Abstract

This research aims at how the role of financial ratio such as profitability, leverage, liquidity, cash flow ratio, and corporate governance on financial distress in manufacture industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 118 companies. Data processing techniques using logistic regression what helped by Eviews 11. The result of this research showed that profitability and liquidity does not have significant effect on financial distress, while leverage, corporate governance and cash flow ratio have a significant effect on financial distress. The implication of this research is to find out the condition of the company and to improve the condition of the company if it is in a critical condition.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Consumer Goods, Basic Industry & Chemicals Angel Chia; Sufiyati
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.v4i3.19825

Abstract

This research is to determine the effects of current ratio, cash turnover, inventory turnover and working capital turnover on consumer goods industry, basic industry and chemicals’ profitability that listed on Indonesian Stock Exchange during the period 2016, 2017, 2018 and 2019. Sample was selected using purposive sampling method and 82 companies were chosen with total of 328 data in the mean time of four years. This research used EViews 11 to processed the collected data. Results of this research shows that current ratio and inventory turnover have a positive effect but no significant influence on profitability, while cash turnover and working capital turnover has negative effect but no significant influence on profitability. The implication of this study is the need to know the role of each variables and to increase considerations for interested parties. It is expected that the company can increase its profitability because it can attract investors to invest at the company.
Pengaruh Leverage, Likuiditas, Arus Kas Operasi, Dan Sales Growth Terhadap Financial Distress Nahla Annabila; Rosmita 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.v4i3.19975

Abstract

This research aims at how the role of leverage, liquidity, operating cash flow, and sales growth on financial distress in manufacturing companies in the basic industry and chemical that are listed on the Indonesia Stock Exchange during 2017-2019. The samples were selected using purposive sampling method and the valid data were 44 companies. The data processing technique using logistic regression analysis assisted by the EViews program version 11 for Windows and Microsoft Excel 2016. The results of this study indicate that leverage has a significant effect on financial distress, and liquidity, operating cash flow, and sales growth have no significant effect against financial distress. The implication of this research is the need to improve company performance and financial performance in order to reduce and avoid the risk of financial distress in the company.

Page 69 of 137 | Total Record : 1367

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