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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 STRUKTUR MODAL, SIZE, DAN TANGIBILITY TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Gracia Jesslyn; Merry Susanti
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.v5i1.22387

Abstract

This study aimed to empirically identify the effect of capital structure, size and tangibility on firm performance of manufacturing industry listed in Indonesia Stock Exchange (IDX). This study used purposive sampling with a total sample of 75 manufacturing companies listed on Indonesia Stock Exchange over the period of 2016-2018. Data processing in this research used multiple regression analysis with the help of SPSS program (Statistical Product and Service Solution) and Microsoft Excel 2013. The results showed that STD / TA and LTD / TA had no effect on firm performance, TD / TA and tangibility had a negative effect on firm performance, while size had a positive effect on firm performance. The implication of this study is when manufacturing companies listed in the IDX has the right capital structure and asset management, then the firm performance can be improved.
PENGARUH FIRM VALUE DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING Stefanie Stefanie; 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.v5i1.22388

Abstract

The purpose of this research is to gain empirical evidence about the effect of profitability, leverage, and institutional ownership on firm value moderated by corporate social responsibility (CSR) in property and real estate companies listed in Indonesia Stock Exchange for 2017-2019. This research used 120 samples of property and real estate companies selected through purposive sampling technique. The data used are secondary data in the form of company annual reports. The data are processed using Eviews version 11. The results of this research indicate that profitability has no effect on firm value, leverage has a positive effect on firm value, institutional ownership has no effect on firm value, CSR is unable to moderate the effect of profitability on firm value, CSR weakens the effect of leverage on firm value, and CSR is unable to moderate the effect of institutional ownership on firm value.
FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Annah Annah; Rousilita Suhendah
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.v5i1.22389

Abstract

This research aims at how the role of dividend payment, firm size, and family ownership on earnings quality on manufacturing company listed on Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 72 companies. Data processing techniques using multiple regression analysis what helped by Microsoft Office 2013 and Eviews 9.0 software. The results of this stude indicate that dividend payment has a significant and positive influence on earnings quality while firm size and family ownership has insignificant influence on earnings quality. The implication of this study is the company need to pay dividend to their investors to increase earnings quality which will bring a good signal for investors.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN TAHUN 2017-2019 Orlando Boen; Tony Sudirgo
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.v5i1.22390

Abstract

The purpose of this study is to determine and formulate recommendations for the effect of profitability, liquidity and capital structure on firm value in manufacturing companies listed on the IDX (Indonesia Stock Exchange) in 2017-2019. Data analysis used is 70 manufacturing companies that have been selected based on purposive sampling method with a total of 210 data for three years. The data used are secondary data in the form of financial reports that end every December 31 for each period used. Data processing uses E-views version 10. The results of this study indicate that capital structure has a positive effect on firm value, while profitability and liquidity have a negative effect on firm value.
PENGARUH GCG, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Evangelista Ervandy; Sufiyati Sufiyati
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.v5i1.22393

Abstract

This study aims to examine the effect of good corporate governance, firm size, and leverage on earning management in manufacture companies listed in Indonesia Stock Exchange (IDX) in 2017-2019. The sample processed using multiple linier regression model in this study amounted to 217 samples. The data in this research were processed using E-views 11.0. The result of this study indicates that board size, firm size, leverage, and institutional ownership have no significant effect on earning management, however auditor size have a negative and significant effect on earning management. The implication of this study is the bigger auditor size, the smaller the probabilitu of earnings management, while board size, firm size, leverage, and institutional ownership does not have a significant effect on earnings management.
PENGARUH PROFITABILITY, LIQUIDITY, DAN LEVERAGE TERHADAP EARNINGS QUALITY DENGAN MODERATOR FIRM SIZE Maghveera Aslam; F.X. Kurniawan Tjakrawala
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.v5i1.22394

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on earnings quality with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This research used 65 samples and 325 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that profitability and leverage have a significant positive effect on earnings quality, while liquidity has no significant effect on earnings quality. Firm size as a moderating variable has a negative effect of profitability on earnings quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR PADA TAHUN 2016-2019 Alverina Daria Arlis; Linda Santioso
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.v5i1.22396

Abstract

The purpose of this research is to obtain empirical evidence about the effects of corporate social responsibility, firm profitability, firm size, and financial leverage on financial performance in manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2019. This research used 63 samples from selected manufacturing companies with purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. The data in this research were calculated with Microsoft Office 365 software and then processed with Eviews 9.0. The result in this research shows that corporate social responsibility, firm profitability and firm size have a significant effect on financial performance, while financial leverage has an insignificant effect on financial performance.
FAKTOR –FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Christella Winata; Tony Sudirgo
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.v5i1.22397

Abstract

This research purpose is to obtain empirical evidence the effect of liquidity, capital structure, dividend policy, profitability and firm size on firm value. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019, using the purposive sampling method, the total sample obtained is 61 companies. Data processing techniques using Eviews 11.0 version software. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value. The partialtest indicate that profitability has positive and significant effect on firm value while liquidity, capital structure, dividend policy and firm size have no significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puput Pujiati; 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.v5i1.22398

Abstract

The purpose of this research is to obtain empirical evidence about the effects of Leverage, firm size, profibility, on cash holding of the manufacturing companies listed in Indonesia Stock Exchange in the period of 2017-2019. This study used 58 manufacturing companies as data and were selected using purposive sampling technique. he research data is managed using Eviews software version 10. The results of this research show that leverage has no significant negatif effect on cash holding while firm size have no significant positif effect on cash holding,This research also indicates that profitability has a significant positif effect on cash holding.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN BUMN Shella Oktavia Lee; Hendro Lukman
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.v5i1.22399

Abstract

The objective of this research is to obtain empirical evidence about the effect of good corporate governance which include audit committee, board size, independent commissioner and intellectual capital on financial performance in state-owned enterprises listed on the Indonesia Stock Exchange (IDX) during the year 2015-2019. This study uses secondary data. This research is conducted with a sample of 59 state owned enterprises data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solution software for Windows version 23 (SPSS version 23). The results of this research show that the intellectual capital and independent commissioner have a significant influence on financial performance, while audit committee and board size do not have a significant effect on financial performance. The implication of this study is the need to increase the role of audit committee, board of directors and independent commissioner to increase good corporate governance and manage intellectual capital that will increase the firm financial performance.

Page 79 of 137 | Total Record : 1367

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