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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 LEVERAGE, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Rendy Rendy; 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.v5i2.23643

Abstract

The purpose of this research is to analyze the effect of leverage, liquidity, firm growth, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The research here uses a purposive sampling method with a sample consisting of 68 manufacturing companies, and processing is carried out usingEviews 12 program. This research shows that leverage has a significant positive effect on firm value, liquidity does not have a significant negative effect on firm value, while firm growth and firm size do not have a significant positive effect on firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2017-2019 Mettalia Chandra Tjan; 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.v5i2.23644

Abstract

The purpose of this study was analyze and obtain empirical evidence regarding the effect of profitability, liquidity, and tangibility assets on capital structure. This research was conducted using a purposive sampling method with a total sampel of 214 data from manufacturing companies listed on Indonesia Stock Exchange with an observation period of 3 years, 2017-2019. This research was conducted using secondary data obtained from the financial statements cintained on the website www.idx.com. The results obtained from the study concluded that the profitability variables has a positif and not significant effect on capital structure, while the liquidity variables and tangibility assets variables have a negatif and significant effect on capital structure.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR Edward Ellyas Kussubagio; Agustin Ekadjaja
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.v5i2.23645

Abstract

This study was conducted to determine the extent to which the influence of firm size, profitability and leverage on earnings management variables as the dependent variable. Sampling was carried out in this study using a purposive sampling method which resulted in a total of 33 manufacturing companies with basic and chemical or cement industrial subsectors listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. This study uses secondary data in the form of financial statements as a source of data collection and processed using the Eviews 10 program. The results of this study indicate that company size has a negative and significant effect on earnings management, profitability does not have a significant effect on earnings management and leverage has a significant effect on earnings management. positive and significant to earnings management.
FAKTOR YANG MEMPENGARUHI FINANCIAL PERFOMANCE PADA FAMILY BUSINESS PROPERTY AND REAL ESTATE Danny, Mario Gho; Cahyadi, Hadi
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.v5i2.23646

Abstract

The purpose of this study is to test empirically the effect of good corporate governance and capital structure in family business in property and real estate companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. This study uses data from 14 family business in property and real estate companies that have been selected using the purposive sampling method. with a total of 56 data for four years. The data used are secondary data in the form of financial reports. This research data processing using the program SPSS version 24. The results showed that the family ownership, family involvement in bod and capital structure were negative and not significant effect on financial performance, family involvement in boc has a positive and significant effect on financial performance. The implication of this research is the involvement of commissioner in supervision is the main key for the future of the company, how the commisioner need to oversees the actions or decisions of the directors. The existence of supervision from the commissioners is able to create a good influence on the company’s financial performance on decisions made by the directors.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR Yones Wiyogo; Agustin Ekadjaja
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.v5i1.24186

Abstract

The purpose of this research is to determine the effect of capital structure on dividend policy, the effect of liquidity on dividend policy, the effect of profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019period. The sample was selected using purposive sampling method and the data validated were 50 companies. This research used multiple regression analysis assisted by the Eviews 9 and Microsoft Excel 2013 programs. The results show that the capital structure and liquidity do not have a significant effect on dividend policy while profitability has a significant effect on dividend policy. The implication of this research is that the level of capital structure and liquidity does not guarantee the level of dividends distributed. Meanwhile, low profitability will cause an increase in the amount of dividends that will be distributed.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING Clarissa Nathania; Vidyarto Nugroho
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.v5i1.24196

Abstract

This study has a purpose, namely to empirically examine the influence of firm size,profitability, leverage, and audit committee towards income smoothing inmanufacturing companies listed in Indonesia Stock Exchange from 2017-2019. Thisstudy used 75 samples from manufacturing companies that have been selected usingpurposive sampling method with total 225 data for three years. The data used aresecondary data in the form of financial statements. This research used econometricviews (EViews) version 11 software to process the data. The result of research showsthat firm size, profitability, and leverage have negative significant influence towardsincome smoothing, meanwhile audit committee has no significant influence towardsincome smoothing. The implication of this research is the need for transparency offinancial reports regarding profit and debt, as well as an increase in the role of theaudit committee to reduce income smoothing practices at various firm sizes.
PENGARUH BOARD CHARACTERISTICS TERHADAP CORPORATE RISK DISCLOSURE YANG DIMODERASI OLEH FAMILY OWNERSHIP Joshua Suherman; Agustin Ekadjaja
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.v5i1.24197

Abstract

This research aims at how the role of the board characteristics on corporate risk disclosure, and the moderation effect of family ownership toward the relation of board characteristics to corporate risk disclosure on consumer goods industry listed on the Indonesia Stock Exchange during 2016-2018. Sample was selected using purposive sampling method and the valid data was 39 companies. Data processing techniques using multiple regression analysis what helped by Eviews version 13 and Microsoft Excel 2020. The results of this study indicate that board characteristics which consist of board size, board meeting, CEO duality, and board expertise do not have a significant influence on corporate risk disclosure, meanwhile family ownership has a significant influence to moderate the relation of board size, board meeting, and CEO duality towards corporate risk disclosure. Family ownership does not moderate the relation of board expertise towards corporate risk disclosure. The implication of this study is the need to increase the role of the board members to influence the corporate risk disclosure which will be needed by investors and potential investors as well.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CASH HOLDING PERUSAHAAN Calvin Willie; Herlin Tundjung Setijaningsih
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.v5i1.24200

Abstract

The purpose of this study is to examine the effect of liquidity, firm size, leverage, insitutional ownership and profitability on cash holding. This study uses secondary data which was testedusing eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 74 manufacture companies as a sample from 198 companies that go public listed on the IDX for the period 2017 - 2019. The results of the research on profitability have significantly positive, and the other variables (institutional ownership, liquidity, leverage andfirm size) are not significant to the cash holding.
PENGARUH ASSET GROWTH, LEVERAGE, STRUKTUR AKTIVA DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Sherly Milenia; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25086

Abstract

This research aims to determine the effect of asset growth, leverage, asset structure and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Purposive sampling method was used in determining the sample with several criteria, so that 33 of manufacturing companies were obtained. The data processing technique uses multiple regression analysis using EviewsVersion 12. The results of this study indicate that asset growth and asset structure have a positive and significant effect, while leverage and business risk have a negative and significant effect on capital structure. The implication of this research is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving the company's performance for the better.
PENGARUH LIQUIDITY, FOREIGN OWNERSHIP, DAN GOOD CORPORATE GOVERNANCE TERHADAP DIVIDEND POLICY Kevin Hans Setiawan; Nurainun Bangun
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25094

Abstract

The purpose of this study is to determine the effect of liquidity, foreign ownership, and Good Corporate Governance on dividend policy on manufacturing companies that listed on Indonesia Stock Exchange on 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 38 companies. Data processing techniques using multiple regression analysis what helped by Eviews 12 program. The result of this study stated that liquidity had a significant effect on dividend policy. While foreign ownershipand Good Corporate Governance didn’t have significant effect on dividend policy. This study also stated that independent variable liquidity, foreign ownership, and Good Corporate Governance simultaneously have a significant effect on dividend policy. The implication of this study is the need to increase company’s liquidity to increase dividend policy on the company.

Page 86 of 137 | Total Record : 1367

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