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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 YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN SEKTOR CONSUMER GOODS DI INDONESIA Michelle Fidelia; Nurainun Bangun
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.v5i2.23633

Abstract

The purpose of this research was to examine the influence of non-debt tax shields, growth, and profitability on debt policy. The population in this research used consumer goods sector companies listed on the Indonesia Stock Exchange during 2018-2020. The design of this research used descriptive study and data retrieval was quantitative. The sampling method used in this research was purposive sampling by determined the criteria. This research used a multiple linear regression and panel data regression with fixed effect model chosen to estimate 34 samples companies. Processing of research data was done using E-Views 12 version software. The results of this research stated that non-debt tax shields and growth have a negative and significant influence on debt policy. Meanwhile, profitability has a positive and insignificant influence on debt policy. This showed that profitability statistically does not affect debt policy in consumer goods sector companies listed on the Indonesia Stock Exchange during 2018-2020.
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN INDUSTRI KEUANGAN Veronica Agatha Lionawan; 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.v5i2.23634

Abstract

This research of this study is to obtain empirical evidence regarding the effect of institutional ownership, managerial ownership, foreign ownership, and profitability on dividend policy. This study used 11 data samples of financial industry companies listed on the Indonesia Stock Exchange from the period of 2017-2020. This study uses Eviews 12 software as data processing. The research methodology used is statistical analysis method. Multiple linear regression analysis is used to test the hypothesis. Purposive sampling is used as a sampling technique in this study according to predetermined criteria. The results of this study indicate that institutional ownership, managerial ownership, foreign ownership, and profitability had no effect on dividend policy. The implication of this research is the need to improvecompanies in determining strategies, conducting optimal supervision, have a good company performance, and generate profits effectively to improve dividend policy.
FAKTOR- FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAN CONSUMER GOODS Gabriella Fortunata; Rosmita Rasyid
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.v5i2.23635

Abstract

This research aims at how the effect of liquidity, intellectual capital, company size, company age toward financial performance on consumer goods industry listed on the Indonesia Stock Exchange during 2017-2019. The sample on this research was selected using purposive sampling method and the qualified data was 27 companies. Data processing techniques using multiple regression analysis with helped by E-views program series 12 and Microsoft Excel. The results of this study indicate that liquidity and company age has significant positive effect on financial performance. However intellectual capital has no significant positive effect on financial performance, and company size has no significant negative effect on financial performance.
PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP DIVIDEND POLICY DENGAN LIQUIDITY SEBAGAI PEMODERASI Melita Mulyani; 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.v5i2.23636

Abstract

The purpose of this study was to obtain empirical evidence about the effect of profitability and leverage on dividend policy with liquidity as moderating in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data on manufacturing companies that are in accordance with the requirements in this study using purposive sampling method. In this study using a total of 114 data. The technique used in data processing uses multiple regression analysis using the EViews V.12 program. In this study using secondary data, this secondary data is a financial report. The results obtained are that profitability has a significant effect on the dividend policy variable, while the leverage variable has no significant effect on the dividend policy variable and the liquidity variable cannot moderate the profitability variable and the leverage variable on the dividend policy variable.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, PELUANG PERTUMBUHAN TERHADAP KEBIJAKAN DIVIDEN Vania Vania; Ardiansyah Ardiansyah
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.v5i2.23637

Abstract

The purpose of this study is to determine whether profitability, growth opportunities, company size, and leverage have an influence on dividend policy. This study use purposive sampling method and use 40 manufacturing companies listed on the Indonesia Stock Exchange during 2016-2019. This study use multiple regression analysis with eviews 12. The results show that company size and leverage do not have a significant effect on dividend policy, while growth opportunities and profitability have a significant positive effect on dividend policy. The implication of this research is companies need to increase their profits, so that companies are able to distribute dividends in high amounts and attract investorattention.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR BARANG KONSUMSI Marcellino Marcellino; Jamaludin Iskak
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.v5i2.23638

Abstract

The purpose of this study was to obtain empirical evidence of the influence of profitability, leverage, cash holding, and dividend payout ratio on income smoothing. The subjects in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2016 – 2019. The population in this study amounted to 56 companies and after being selected using the purposive sampling method, the research sample consisted of 19 companies where for fourperiods, the number of data became 76. Eviews version 12.0 program was used for data processing. The results of research on profitability had no effect on income smoothing,leverage had no effect, cash holding had a significant positive effect, while dividend payout ratio had no effect on income smoothing. The implication of this study is that stable profitability and leverage are needed to reduce income smoothing actions which will provide a good signal for investors.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR PERIODE 2017-2020 Vinna Marcella; Merry Susanti
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.v5i2.23639

Abstract

The purpose of this study to determine the effect of capital structure (DER), profitability(ROE), liquidity (CR), firm size (SIZE) and firm growth (GROWTH) on firm value (PBV).This research was conducted in manufacturing companies listed in the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling method and data processing using Eviews 10 software. In this research, there were 69 companies as samples from 184 companies and were analyzed by multiple linear regression. The results of this study indicate that the effect of capital structure and profitability on firm value is positive and significant. The effect of liquidity on firm value is positive and not significant, and other variables, namely the effect of firm size and firm growth on firm value, are negative and insignificant. The implication of this research is that the firm can be assessed well by the wider community, creditors and investors by increasing the value of the firm.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Veren Elvia Juana; Jonnardi Jonnardi
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.v5i2.23640

Abstract

This research’s purpose is for obtaining empirical evidences regarding the influences of profitability, liquidity, leverage, and firm size on firm value on manufacturing industries which are listed on the Indonesian Stock Exchange during the period range of 2016-2021. The samples were selected by using the method simple random sampling and the valid amount of data was 48 companies. The technique for data processing was by using multiple regression analysis which was helped by the EViews program for Windows version 10 along with Microsoft Excel 2016. The outcomes of this research denote that profitability, liquidity, and firm size have influence on firm value, and leverage doesn’t have any influence on firm value. The outcome of this study is the need to increase profitability and liquidity which will increase the firm value which will bring a good signal for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI Kembery Kembery; Ardiansyah Rasyid
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.v5i2.23641

Abstract

This research aims at how the effect of profitability, leverage, firm size, and sales growth on financial distress on manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019.)Sample was selected using purposive sampling method and the valid data was 78 companies. Data processing techniques using logistic regression analysis what helped by Eviews 12 program. The results of this study indicate that profitability and leverage have a significant effect on financial distress, while firm size and sales growthhave no significant effect on financial distress. The implication of this study is the need to increasing the role of management to pay attention to the company's performance and be careful in making decisions on existing problems so as to prevent the company from experiencing financial distress.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Abraham Friederick; Tony Sudirgo
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.v5i2.23642

Abstract

The main purpose of this research is to analyze the effect of capital structure, profitability, leverage, and firm size towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX) in the period of 2018-2020. The sample used in this research consists of 65 companies which are collected by using purposive sampling method and analized by using eviews 12 program. The result shown in this research indicates that capital structure and profitability has positive and significant effect on firm value, firm size has significant and negative effect on firm value, and leverage has not significant and negative effect on firm value.

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