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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 CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN FIRM AGE TERHADAP FIRM PERFORMANCE Joan Adesaputra; Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21378

Abstract

The purpose of this research is to empirically examine the influence of corporate social responsibility, corporate governance and firm age toward firm performance measured with Return on Assets (ROA). Corporate social responsibility measured by Global Reporting Initiative (GRI) index, corporate governance measured by board size and independent boards, and firm age measured by the number of years the company has been established. This research uses purposive sampling method with a total sample of 62 companies listed on the Indonesia Stock Exchange in 2017-2019 periods. The results of this study indicate that corporate social responsibility and board size have no significant effect on firm performance. Independent boards and firm age have positive and significant effect on firm performance.
PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Liliy Chynthiawati; Jonnardi Jonnardi
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21390

Abstract

This research was conducted with the aim of knowing the effect of profitability, leverage, company growth, and liquidity on firm value in infrastructure, transportation and utility sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study usedpurposive sampling as a technique in determining the sample and the data obtained were35. The data processing technique uses multiple regression analysis with the help of the Eviews11 SV application. The test results show that profitability and company growth have a positive and significant effect on firm value, while leverage and liquidity have a negative and significant effect on firm value in infrastructure, transportation and utility sector companies listed on the Indonesia Stock Exchange in 2015-2019. The implication of this research is that the company must pay attention to the leverage and liquidity ratio so that it is not too high because it can affect firm value.
PENGARUH ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI Renantha Renantha; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21391

Abstract

The purpose of this research is to obtain empirical evidence about the effects of current ratio, return on assets, total asset turnover, and sales growth on financial distress. This research is conducted by taking 78 manufacturing companies which listed on Indonesian Stock Exchange on 2017-2019. The sample selection technique used is purposive sampling. Data processing techniques using multiple regression analysis that helped with E-views 10.0 program. The result showed current ratio, return on assets, and total asset turnover have a significant impact on financial distress while the other variable, sales growth showed an insignificant impact on financial distress. The implication of this study is the need to decrease the liabilities also to increase the sales and income that will decrease the financial distress which will bring a good signal for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Willi Sunandi; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21392

Abstract

The purpose of this research was to examine the influence profitability, leverage, and firm size in manufacture companies listed in the Indonesian Stock Exchange in 2017-2019. The sample was determined by using purposive sampling method by taking 70companies each year with a total of 210 samples. The data was processed with Eviews 11 by using multiple regression technique. The result showed that firm size had positive effect on stock return, while profitability and leverage had no effect on stock return. The implication of this study was the need to increase firm size to increase stock return of companies because of incresing investment from investor.
ARUS KAS UNTUK MENDETEKSI MANIPULASI AKTIVITAS RIIL DAN DAMPAKNYA TERHADAP KINERJA PASAR Melina Djauhari; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21394

Abstract

This study aims to determine whether real activity manipulation can be detected through operating cash flow and how the effect of real activity manipulation on market performance in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected using purposive sampling method and the valid data was 152 data. Data processing techniques using panel data regression analysis assisted by the EViews program (Econometrical Views) version 10. The results of this study indicate that real activity manipulation can be detected through operating cash flow and real activity manipulation has a significant positive effect on market performance. The implication of this study are investors can conduct a more in-depth evaluation of the market performance of a company before making an investment decision and this research can be a reference or consideration for company managers who wish to carry out earning management, especially through real activitiy manipulation.
FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Irene Josephine; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21397

Abstract

This research was conducted aims to obtain empirical evidence about firm size, inventory turnover, working capital efficiency, and total sales growth that affect the profitability of companies in the manufacture companies that listed in Indonesian Stock Exchange 2017 to 2019. Samples was selecting using purposive sampling method and the valid data was 241 data. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for windows released 24 and Microsoft Excel 2007. 7The result of this study inidicate that the firm size and total sales growth have a positive significant effect on profitability, working capital efficiency have a negative significant effect on profitability, inventory turnover does not have a significant effect on the profitability. The implication of this study is the need to increase total sales, inventory, firm size and working capital toincrease profitability which will bring a good signal for investor.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Lydia Meliana; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21399

Abstract

The purpose of this research is to acknowledge the influence of firm size, liquidity, and the cash flow volatility of the firm itself against the manufacturing firm's cash holding that is listed in the Indonesia Stock Exchange (IDX) from the period of 2017-2019. There are a total of 87 manufacturing firm samples that are being collected for this purpose. Furthermore, a specific program called Econometric Views (Eviews version.11) is utilized to process the dataset. This research chooses to use fixed effect model (FEM) and multiple linear regression analysis. The result shows that firm size has a significant positive effect on corporate cash holding. Liquidity has a significant negative effect on corporate cash holding. Cash flow volatility has an insignificant effect on corporate cash holding.
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CASH HOLDING PERIODE 2017-2019 Shannon Hidajat; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21400

Abstract

The purpose of this research is to examine the effects of cash flow, leverage, firm size, cash flow volatility and net working capital that can influence corporate cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used purposive sampling method and included 82 samples of manufacturing companies. Statistical Product and Service Solution Version 21 (SPSS Program) was used in this research to process data. The results in this study show that cash flow and cash flow volatility has a positive significant effect towards cash holding and leverage has negative significant towards cash holding, while firm size and net working capital was found to have no effect towards cash holding.
PENGARUH ROI, EPS, DAN DPS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BEI Virginia Alicia; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21401

Abstract

The purpose of this study is to empirically examine the effect of Return On Investment, Earning Per Share, and Dividend Per Share on stock prices. The subjects of this research are the banking sectors listed on the Indonesia Stock Exchange (IDX) for the year 2017-2019. The sampling technique used was purposive sampling, with data samples obtained from are 14 companies. The data processing technique used is multiple regression analysis assisted by Microsoft Excel 2016 and the E-Views version 11 program. The results of this study indicate that Earning Per Share have a positive and significant effect on stock price, while Return On Investment and Dividend per share have a negative and no significant effect on stock price. The implications of this research need to increase the company’s financial performance and intensify company profit. Therefore, company stock price also increased.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN Felicya Chindy Liunardi; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21403

Abstract

This research was conducted to determine the effect of growth opportunity, net working capital, and liquidity on cash holdings in Basic Industry and Chemicals companies listed on Indonesia Stock Exchange (IDX) in 2017-2019. This study uses multiple linear regression analysis helped by Eviews 11 program and Microsoft Excel 2016. This study uses fixed effect models, and uses 30 basic industry and chemicals companies as samples. The result of this study indicate that growth opportunity and net working capital have a positive effect on cash holdings, liquidity has no significant effect on company’s cash holdings.

Page 73 of 137 | Total Record : 1367

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