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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 YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 Rahel Christiana Surya; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23505

Abstract

This study aims to determine the effect of total asset turnover, firm growth, profitability, firm size on dividend policy in manufacturing companies in 2018-2020. The sample was selected based on the purposive sampling method and the valid data were 21 companies. The data processing technique in this study uses multiple regression analysis assisted by Eviews version 12 and Microsoft Excel 2010. The results of this study indicate that total asset turnover and profitability have a significant negative effect on dividend policy, while firm growth and firm size have no significant effect on dividend policy. The implication of this research is the importance of analyzing the prospects and performance of the company in order to improve dividend policy and attract investors to invest.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Vinsensia Vania Heng; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23507

Abstract

The purpose of this study is to obtain empirical evidence whether firm size, profitability, leverage, firm growth, liquidity, and activity affect firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used in this research is purposive sampling. The sample used in this study were 35 companies. The data processing technique used is multiple regression analysis assisted by the EViews 10 program and Microsoft Excel 2007. The results show that profitability has a positive effect on firm value, and firm growth has a negative effect on firm value, while firm size, leverage, liquidity, and activity does not affect firm value. The implication of this research is the need to increase profitability which will increase the firm value which will be a positive signal for investors.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE DENGAN DIMODERASI OLEH OWNERSHIP CONCENTRATION Yenny Vanisa; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23518

Abstract

This research aims to determine the effect of corporate social responsibility on firm performance with ownership concentration as a moderating variable. Firm performance is proxied by return on asset (ROA). Sample is derived by purposive sampling method from non-financial firms listed in SRI KEHATI index from 2017-2019 period. Method used to regress the panel data is General Least Square (GLS) through Eviews 12. This research finds that first, CSR positively and significantly affects firm performance. Second, ownership concentration fails to moderate the effect of CSR towards firm performance. Ownership concentration acts as homologiser moderator, a variable initially known to be able to moderate the relationship between CSR and firm performance, but after being regressed, fails to do so.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Roderick Delano Chandra; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23519

Abstract

The purpose of this study is to determine empirically the effect of firm size, dividend policy, capital structure, profitability, and liquidity on firm value either partially or simultaneously. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. The sample selection method used is purposive sampling. The companies used as research objects are 42 companies out of a total of 168 companies. The research method used in this research is multiple linear regression analysis. The results obtained from this study are that liquidity has a negative and insignificant effect on firm value, capital structure and dividend policy have a positive and insignificant effect on firm value, profitability has a positive and significant effect on firm value, and firm size has a negative and significant influence on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DENGAN PROFITABILITY SEBAGAI VARIABEL MODERASI Angelica Angelica; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23520

Abstract

This study aims to determine the effect of liquidity and total asset turnover on dividend policy with profitability as a moderating variable in manufacturing companies listed in the Indonesian Stock Exchange in 2018-2020. The sample was selected using the purposive sampling method, and the valid data were 39 companies. The data processing technique in this study uses multiple regression analysis assisted by Eviews version 12 and Microsoft Excel 2010. This study indicates that liquidity and total asset turnover have an insignificant negative impact on dividend policy. Profitability doesn't moderate the effect of liquidity on dividend policy. However, profitability can moderate the effect of total asset turnover ondividend policy. The implication of this research is to know the importance of analyzing the company's performance to improve dividend policy and attract investors to invest.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI Melly Agnes; Widyasari Widyasari
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23523

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of profitability and firm size on firm value with capital structure as a mediating variable. This study uses 93 samples, namely 31 companies in the consumer goods sector listedon the Indonesia Stock Exchange in 2018-2020.The results of the study show that profitability has a positive and insignificant effect on capital structure, firm size has a positive and significant effect on capital structure, profitability has a positive and significant effect on firm value, firm size has a negative and insignificant effect on firm value, capital structure has a negative and insignificant effect on firm value, and capital structure cannot mediate the relationship between profitability and firm size with firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL Alex Shaw; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23524

Abstract

The purpose of this study was to obtain empirical evidence regarding the factors that influence capital structure which includes asset growth, firm size, profitability, asset structure, liquidity, and non-debt tax shield on the capital structure of manufacturingcompanies listed on the Indonesia Stock Exchange in 2017-2020. The data used in this study is secondary data, with a sample of 70 manufacturing company data and using purposive sampling. In processing the data, this research uses the E-views 10 program. The results obtained from the study show that firm size, profitability, liquidity, and non-debt tax shield have an effect on capital structure, while asset growth and asset structure have no effect on capital structure.
FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERBANKAN DENGAN RISIKO KREDIT SEBAGAI MODERASI Jason Lee; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23525

Abstract

The purpose of this study is to identify the effect of capital, liquidity, and operational efficiency on the financial performance of banking with credit risk as a moderating variable in banking companies listed in the Indonesia Stock Exchange (IDX) during the year 2016-2020. The data obtained are 125 data from 25 total banking samples. Furthermore, data collection techniques used in this research is purposive sampling that is processed using Eviews version 12 program. The result of this study concludes that capital and liquidity has no sinificant effect on financial performance of banking, while operational efficiency has a negative effect on financial performance of banking. The result concludes that credit risk cannot moderate capital and liquidity on financial performance of banking. This study also indicates that credit risk strengthens the effect of operational efficiency towards the financial performance of banking.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI PADA SEKTOR MANUFAKTUR YANG TERDAFTAR PADA IDX TAHUN 2018-2020 Winny Ratanadewi; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23526

Abstract

The purpose of this study is to determine the effect of profitability, firm size, and firm growth on firm value with capital structure as a mediating variable in manufacturing companies registered on the Indonesia Stock Exchange in 2018-2020. The analysis technique used path analysis. This study used 72 manufacturing companies as a sample. The results of this study indicated that profitability and firm growth have an insignificant effect on capital structure. However, firm size has a significant effect on capital structure with confidence level of 90% (α=10%). Profitability and firm size have a significant effect on firm value. In contrast, firm growth and capital structure have an insignificant effect on firm value. This study shows that capital structure can't mediate the effect of profitability, firm size, and firm growth on firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS, SALES GROWTH, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL Sherin Kusuma; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23529

Abstract

The main purpose of this research is to show empirically the effect of profitability, liquidity, sales growth, and asset tangibility on capital structure of manufacturing companies listed on Indonesia Stock Exchange (IDX). The population of this study is from the year of 2019-2020 using 114 data consisted of 67 manufacturing companies that were selected using purposie sampling method. This research uses SPSS software version 18 to process the hypothesis. The result of the study showed that profitability, liquidity, andasset tangibility has negative and significant effect on capital structure, however there is no significant effect of sales growth on capital structure.

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