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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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Analisis Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Periode 2017-2019 Priskila Gracia; Merry Susanti
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.v4i3.19976

Abstract

The purpose of this study was to determine the effect of profitability, leverage, liquidity, company size and company growth on dividend policy in manufacturing companies on the Indonesia Stock Exchange for the 2017-2019 period. This research was conducted using 165 samples. This study used secondary data from financial reports on manufacturing companies listed on the IDX for the 2017-2019 period used the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The tool used to collect data in this study was Microsoft Excel 2010 software and the tool used to process data in this study was EViews 10 software. The results of this study indicated that profitability and leverage had a negative effect on dividend policy, company size had a positive effect on dividend policy while liquidity and company growth had no effect on dividend policy. The implication of this research is that investors and potential investors need to understand and pay attention to the effect of profitability, leverage, liquidity, company size and company growth on dividend policy in a company.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan 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.v4i3.19977

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of good corporate governance (audit committee and institutional ownership), firm growth, and capital structure on firm value in manufacturing companies listed on IDX 2017-2019. Samples in this study using secondary data obtained from the site www.idx.co.id by using 35 companies as valid samples that have been selected using purposive sampling method. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 25 and Microsoft Excel 2019. The results of this study indicate that firm growth have no effect on firm value, while audit committee, institutional ownership, and capital structure shows that it has significant effect on firm value. The implication of this study is the need to increase institutional ownership of the company that will increase firm value in the long run.
Pengaruh Company Size, Profitbility, Dan Inflation Terhadap Financial Distress
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.v4i3.19979

Abstract

The purpose of this study was to analyze the effect of company size, profitability, and inflation on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This study uses 74 manufacturing companies that have been selected through a purposive sampling method with a total of 222 data for three years. The data used in this research are secondary data in the form of financial statements that end on December 31 in each period and also from BPS (Badan Pusat Statistik). Data processing in this study uses Eviews Student Version 11. The results showed that company size had negative and insignificant effect on financial distress, profitability had negative and significant effect on financial distress, and inflation had positive and insignificant effect on financial distress. The implication of this study
Faktor-Faktor Yang Memengaruhi Struktur Modal
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.v4i3.19989

Abstract

The purpose of this study is to analyze and obtain empirical evidence regarding the effect of liquidity, profitability, firm size, leverage operation, and sales growth on capital structure on companies listed on the Indonesia Stock Exchange during the periode of 2017-2019. This research was conducted by taking 37 samples of companies, using purposive sampling technique and processed using Eviews version 11. Based on the reseacrh the results show that the liquidity has a negative influence and significant effect on capital structure, while the profitability, firm size, leverage operation and firm size do not have a significant effect on capital structure. The implicationof this research is the impotance of capital structure which aims to finance operations and company expansion.
Pengaruh Pemangku Kepentingan Dan Pemegang Saham Terhadap Kualitas Laporan Berkelanjutan Andrean Yosua; Herlin Tundjung
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.v4i3.19997

Abstract

The objective of this study is to analize the effect of environmental sensitive industries, employee pressure, and concentrated ownership on the quality of sustainability reporting of companies listed in the Indonesian Stock Exchange in the period of 2015 to 2019 with assurance statement as moderating variable. This study uses 16 stand–alone sustainability reports and multiple liniar regression as its statistical technique. The results of this study indicates that environmental sensitive industries and employee pressure positively and significantly affect the quality of sustainability reporting while concentrated ownership doesn't significantly affect the quality of sustainability reporting. This study also indicates that assurance statement strengthens the effect of environmentally sensitive industries towards the quality of sustainability reporting.
Faktor Yang Mempengaruhi Stock Price Volatility Perusahaan Pertambangan Di BEI (2015 – 2019)
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.v4i3.20010

Abstract

This research aims to knowing the existence of dividend yield, dividend payout ratio, long term debt and earning volatility towards stock price volatility in mining companies listed on Indonesia Stock Exchange in 2015-2019. Samples selected by purposive sampling method and there are 9 companies of valid data. Data processing method using mutiple regression analysis through SPSS Program version 24 and Microsoft Excel 2013. The result of this reasearch shows that dividend yield gives positive significant influence towards stock price volatility, while dividend payout ratio, long term debt and earnings volatility have no influence towards stock price volatility. The aims of this research are to giving explaination and finding factors that affect stock price movements so it gives good signal to investors regarding factors that are important to consider in making investment decisions.
Pengaruh Firm Characteristics Dan Board Characteristics Terhadap Corporate Social Responsibility Disclosure
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.v4i3.20012

Abstract

The purpose of this research was to examine the effect of firm size, profitability, proportion of female directors, board size and leverage on CSR disclosure in manufacturing companies listed in the Indonesian Stock Exchange during the year 2017-2019. The research was conducted with a sample of 31 data from manufacturing companies. Furthermore, data collection techniques used in the research was purposive sampling. The data was processed using Eviews 11 program. The t test results showed that firm size had positive effect on CSR disclosure, while profitability, proportion of female directors, board size and leverage had no effect on CSR disclosure. The implication of this study was to increase the reliabilility of company’s financial report and to reduce the information asymmetry occurred between management and stakeholders.
Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Di BEI Periode 2017-2019
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.v4i3.20013

Abstract

This study aims to further examine the factors that affect the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study will use secondary data obtained from information in the company's financial statements. The sample selection in this study was carried out by purposive sampling technique with a total sample obtained based on predetermined criteria were 68 manufacturing companies with a total of 204 companies over a three-year period. The tools used in this study for data collection were Microsoft Excel 2010 and for data processing using E-views 10. The results of this study indicate that the profitability and sales growth variables have no significant effect on the capital structure. Meanwhile, the asset structure and sales growth variables have a significant effect on the capital structure. This research is expected to help companies to reconsider the factors that influence the formation of capital structures.
Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern Pada Persuahaan 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.v4i3.20016

Abstract

This research examine about the effect of profitability, financial distress, and leverage toward audit going concern opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This research used purposive sampling technique, there are 30 companies after filtered. Hence there are 90 samples used in this research for three years. The data was analyzed with logistic regression analysis that run by Statistical Product and Service Solution 25 for windows and Microsoft Excel 2016. Based on the analysis results, revealed that profitability and leverage have no significant effect, while financial distress has significant effect toward audit going concern opinion. Implication from the study is that auditor need to consider other things than just profitability, financial distress, and leverage. There are many other factors to be considered for auditor to not issue going concern.
Pengaruh Profitability Terhadap Income Smoothing Dengan Moderasi Firm Size Di 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.v4i3.20017

Abstract

The purpose of this study is to empirically examine the influence of profitability towards income smoothing practice with firm size as moderating variable in manufacturing companies listed in Indonesia Stock Exchange from period 2017 – 2019. This study used 75 data from manufacturing companies that have been selected using purposive sampling method with total 225 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (EViews) version 10 software to process the data. The result of research shows that return on equity has negative significant effect and net profit margins has positive significant effect towards income smoothing practice. Firm size has no significant effect towards the relation of return on equity and income smoothing practice, and firm size has no significant influence towards relation of net profit margins and income smoothing practice.

Page 70 of 137 | Total Record : 1367

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