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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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FAKTOR FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Anson Ivanditantra; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22338

Abstract

The purpose of this research is to analyze the impact of profitability, asset structure, liquidity, managerial ownership and firm size on debt policy. This research is conducted bu using 162 samples of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019, using purposive sampling method and processed using EViews 11 student version. The result of partially test ( t test) shows that profitability and firm size has significant effect on debt policy, while asset structure, liquidity and managerial ownership have no significant effect on debt policy.
ANALISIS DETERMINAN CAPITAL STRUCTURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Cynthia Cynthia; Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22339

Abstract

This study aims to obtain empirical evidence regarding the influence of tangibility, profitability, and business risk on capital structure with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample in this study was taken by purposive sampling method with a sample size of 258 data. This study uses multiple regression analysis and moderated regression analysis assisted by using EViews 11 Student Lite and Microsoft Excel 2010. The results of this study are tangibility and profitability have a positive and significant effect on capital structure, business risk has no significant effect on capital structure, firm size as a moderating variable weakens the positive relationship between tangibility and capital structure, firm size as a moderating variable weakens the positive relationship between profitability and capital structure, firm size as moderating variable cannot moderate the relationship of business risk on capital structure. The implication of this research is there is a need for proper composition of debt and equity in the company's financial in order to achieve a good and optimal capital structure.
PENGARUH COVID-19 TERHADAP RETURN SAHAM PADA PERUSAHAAN CONSUMER GOODS Rosalee, Christine; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22340

Abstract

This study aims to determine the effect of Covid-19, PSBB, market capitalization, and trading volume on stock returns in consumer goods companies listed on the Indonesia Stock Exchange (IDX) starting on March 2, 2020 until December 31, 2020. This study using 50 samples and 10900 data on consumer goods companies that have been selected using the purposive sampling method. This study uses secondary data and the data is managed using Microsoft Excel and Eviews version 10 software. The results show that the growth of positive Covid-19 cases has a negative effect on stock returns, the PSBB policy has no effect on stock returns, and market capitalization and trading volume have a positive effect. to stock returns. The implication of this research is the need for companies to increase awareness of situations that affect stock returns.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MANAGERIAL OWNERSHIP SEBAGAI VARIABEL MODERASI Gracia Jocelyn Jocelyn; Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22343

Abstract

The purpose of this study is to obtain empirical evidence about the effects of intellectual capital, capital structure, and profitability on firm value using managerial ownership asmoderating variable. The sample in this study was selected using purposive sampling method amounted to 53 manufacturing companies listed on the Indonesia Stock Exchange (IDX) on the 2017-2019 period that fit the criteria. This study uses the E-views 11 program to analyze data. The results of this study indicate that profitability has a significant positive effect on firm value, while intellectual capital and capital structure show insignificant results. Besides, it can be concluded that managerial ownership as a moderating variable also cannot moderate the effect of intellectual capital, capital structure, and profitability on firm value. The implication of this research is that good management of the company's assets and funding is needed in order to achieve good corporate value in the eyes of investors.
ANALISIS FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019 Eistevania Aswie; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22372

Abstract

The purpose of this research is to determine the extent of the influence of dividend policy, profitability, leverage, institutional ownership and firm size on firm value ofmanufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2017-2019. Purposive sampling method is used in this method with total data 50 companies and 150 samples. This study using multiple regression analysis which isprocessed with SPSS 22 program and Microsoft Excel 2019. The results of this studyindicate that profitability and firm size have a significant positive effect on firm value. However, dividend policy, leverage, and institutional ownership has no significant effect on firm value. The implication of this study is the need to increase firm’s profitability and size to increasefirm’s value which will attract investor’s interest to invest.
PENGARUH TANGGUNG JAWAB SOSIAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, PROFITABILITAS TERHADAP NILAI PERUSAHAAN Kevin Jeonghun Yonathan Jeong; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22373

Abstract

This study aims to determine the effect of corporate social responsibility, dividend policy, company size, and profitability on 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 the valid data were 46 companies. The data processing technique uses multiple regression analysis assisted by the software Eviews 11 for Windows and Google Sheets. The results of this study indicate that corporate social responsibility and dividend policy have a positive and insignificant effect on firm value. Firm size has no significant effect on firm value. Profitability has a positive and significant effect on firm value. The implication of this research is that the interests of corporate social responsibility, dividend policy, company size, and profitability will increase company value which is something that investors consider to invest.
FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR Vincentsius Alfred Stephen; Nurainun Bangun
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22374

Abstract

The purpose of this study is to empirically prove the effect of audit committees, leverage, and sales growth on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample used in this research is as many as 90 sample data selected by purposive sampling method. The results of this study indicate that all independent variables can simultaneously predict financial distress (ICR)as evidenced by the results of the F test. From the results of the T test, it is clear that audit committee size has no significant positive effect on financial distress, leverage (DAR) has a significant negative effect on financial distress, and sales growth does not have a significant negative effect on financial distress.
FAKTOR YANG MEMPENGARUHI RETURN SAHAM DENGAN MODERATOR KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR Nathalia Andriani; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22375

Abstract

This research aims to see how the influence of firm size, leverage, and investment opportunity settings on stock returns with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and the valid data were 52 companies. The data processing technique uses multiple regression analysis assisted by the EViews 10 and Microsoft Excel 2010 programs. The results of this study indicate that the influence and investment opportunities have a significant effect on stock returns, and dividend policy is able to moderate the effect of established investment opportunities on stock returns. The implication of this research is the need for investors to pay attention to the level of debt that the company uses in financing the company's operating activities, as well as the size of theset of investment opportunity set the company has which can affect the stock returns that investors will receive.
PENGARUH SALES GROWTH, AUDIT COMMITTEE, KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Vincentius Harisanto; Widyasari Widyasari
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22376

Abstract

This research aims at how the effect of sales growth and leverage toward firm value, and the role of the audit committee and independent commissioner on firm value in trading and service companies listed on the Indonesia stock exchange during 2017-2019. The sample was selected by purposive sampling method and valid data were 29 companies from 154 companies. Data Processing techniques use the Eviews 11 (Econometric Views) for Windows and Microsoft Excel 2019 program. The results of this research indicate that sales growth and leverage have a positive and insignificant effect toward firm value, while the audit committee and independent commissioners have a negative and insignificant effect on firm value. The implication of this research is the need for for other factors to support else sales growth and leverage to influence firm value and the need for an increased the role of audit committee and independent commissioners to increase firm value which will provide a good signal for investors.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Ricky Chandra; Jonnardi Sutan
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22385

Abstract

This research aims to analyze the effect of profitability, sales growth, and company size on capital structure. This research is conducted by using 125 sample data of manufacturing companies in the infrastructure, utility, and transportation sub-sectors listed in Indonesia Stock Exchange in the period 2015-2019. This sampling method is using purposive sampling method and processed using EViews 11 program. The results showed that the profitability variable has a negative and significant effect on the capital structure, the sales growth variable had a positive and significant effect on the capital structure, the firm size variable had a negative and significant effect on the structure capital.

Page 78 of 137 | Total Record : 1367

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