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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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Pengaruh Informasi Akuntansi Pada Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia Clement, Agustine Ekadjaja
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5720

Abstract

The purpose of this study is to obtain empirical evidence on the effects of Earning Per Share, Debt to Equity Ratio, and Price to Book Value on firm value in manufacturing company listed in Indonesian Stock Exchange during the period of 2015-2017, with a  total of 162 samples. This study uses secondary data which were processed using SPSS software version 22. The result of this research shows that Earning Per Share has no effect on firm value and Debt to Equity Ratio has no effect on firm value and Price Book Value has positive and significant effect on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR INDONESIA Michelle Gautami Japar, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.133 KB) | DOI: 10.24912/jpa.v2i2.7668

Abstract

The purpose of this study is to determinethe factors affecting the capital structure of  the  company  manufacturing  listed  in  IDX  for  the  period  2016-2018them  are  asset structure, profitability, liquidity, company size, growth, and sales growth, with a total of 100 samples. This study uses secondary data which tested using Eviews 10. The results of this study showed that asset structure, profitability, liquidity, growth, and sales growth have no effect on capital structure, while company size has effect on capital structure.
FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Lisnawati, Sufiyati
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.027 KB) | DOI: 10.24912/jpa.v2i3.9559

Abstract

The purpose of this research is to examine the influence of profitability, leverage, liquidity, firm size and sales growth towards dividend policy in manufacturing companies listed in the Indonesian Stock Exchange in the period 2016-2018. The sample was determined by purposive sampling method. The research conducted by taking 33 manufacturing companies. The result of this research shows that leverage has positive significant effect on companies dividend policy, while profitability, liquidity, firm size and sales growth have no significant effect on dividend policy.
Faktor-Faktor Yang Mempengaruhi Earnings Management Pada Perusahaan Manufaktur Fitri Mustika Dewi, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.119 KB) | DOI: 10.24912/jpa.v3i3.14898

Abstract

The purpose of this study is to obtain empirical evidence about the effect profitabilitas, bonus plan, leverage, managerial ownership and firm size towards earnings management in manufacturing companies. The study was conducted with a observation of 57 manufacturing companies. The technique for data processing uses multiple linear regression analysis what was helped by SPSS. The results of this study partially show that there is a positive influence between profitabilitas and leverage on earnings management. Meanwhile there is no influence between the bonus plan, managerial ownership and company size on earnings management.
Faktor–Faktor Yang Memengaruhi Tingkat Solvabilitas Perusahaan Asuransi Di Indonesia Ingrid Gabriela Tansen, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.042 KB) | DOI: 10.24912/jpa.v3i4.14954

Abstract

The purpose of this study is to obtain and analyze empirical evidence about the effect of profit rate, return on investment and risk retention on the level of solvency of insurance companies in Indonesia from 2017 to 2019. Sample was selected using purposive sampling method and the valid data was 38 company. The data used are from financial reports published on the official websites of each company used in this study. Data processing techniques using multiple regression analysis what helped by E-views 11 and Microsoft Excel 2016.  The results obtained, indicate that the profit rate has a significant and negative effect on the level of solvency and investment return have a significant and positive effect on the level of solvency. Meanwhile, the risk retention has no significant effect on the level of solvency. The implication of this study is the need to increase the role of the board of commissioners and ownership to increase social responsibility activities that will increase the firm value which will bring a good signal for investors.
Faktor-Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Tahun 2016-2018 Jessica Kusuma, Elizabeth Sugiarto Dermawan, Djeni Indrajati Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.899 KB) | DOI: 10.24912/jpa.v3i3.14904

Abstract

This research was aimed to obtain empirical evidence about the effect of managerial ownership, institutional ownership, company size, and liquidity on firm performance manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. This study uses a quantitive approach. This study uses data from financial statements published on the IDX’s official website. The research technique used was purposive sampling and gathered data with total of to 36 companies. The result of this research indicates Firm Size has a positive and significant effect, meanwhile Managerial Ownership, Institutional Ownership, and Liquidity have negative effect. This study proves that simultaneously all of independent variables have a positive and significant effect on Firm Performance.
Faktor Yang Mempengaruhi Profitabilitas Bank Konvensional Di Indonesia Tahun 2017 – 2019 Theresia Sherin Utama, Susanto Salim
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.966 KB) | DOI: 10.24912/jpa.v3i4.14959

Abstract

The purpose of this research is to obtain empirical evidence about the effects of non performing loan, loan to deposit ratio, interest rate risk and intellectual capital on convensional bank profitability that is listed on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. This research used 30 samples and 90 data from convensional bank companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 11.0 program. The result of this research indicate that non performing loan have a negative and no significant effect on profitability while loan to deposit ratio, interest rate risk and intellectual capital have a positive and significant effect on profitability.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di BEI Hizkia Budiansyah, Ardiansyah Rasyid
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.504 KB) | DOI: 10.24912/jpa.v1i3.5588

Abstract

This study aims to understand the theory of  firm size, financial leverage, institutional ownership, income smoothing, and to determine whether firm size, financial leverage, and institutional ownership partially and simultaneously affect income smoothing at manufacturing companies in Indonesia Stock Exchange (IDX) 2015-2017. Sampling using purposive sampling technique and total data used in this research is as many as 62 companies. The test results separately show partially financial leverage has a negative effect on income smoothing, while for firm size, and institutional ownership has no effect on income smoothing. Based on the test results simultaneously note that firm size, financial leverage, and institutional ownership simultaneously have an effect on income smoothing
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Nathania Debora T Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.462 KB) | DOI: 10.24912/jpa.v2i1.7167

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectual capital, leverage, firm size, and liquidity on firm performanceat manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 64 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 192data for three years. This research data was processed using EViews 10. Results shows that human capital efficiency, capital employed effiency and leverage has a significant influence on firm performance, while structural capital efficiency, firm size, and liquidity has no significant influence on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Gionia, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.561 KB) | DOI: 10.24912/jpa.v2i3.9528

Abstract

The purpose of this study was to examine the effect of firm size, net working capital, cash flow, cash conversion cycle, leverage and growth opportunities on cash holding. The population of this study are all manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016-2018. The data used in this study is collected through purposive sampling technique where 76 companies met the criteria in this study and were analyze using Eviews 10 with fixed effect model to test the hypothesis. The research shows that net working capital and leverage have a positive effect on cash holding. Cash conversion cycle and growth opportunities have a negative effect on cash holding. Finally, firm size and cash flow do not have effect on cash holding.

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