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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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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 CURRENT RATIO, DEBT TO EQUITY RASIO, RETURN ON ASSETS, AND FIRM SIZE TERHADAP FIRM VALUE MANUFAKTUR Evan Gorase; Jamaludin Iskak
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.v5i3.25266

Abstract

This study aims to understand how Firm Value influenced by Current Ratio, Debt to Equity Ratio, Return on Assets, and Firm Size to Firm Value (PBV) to manufactured company that listed on the Indonesia Stock Exchange on 2018-2020 period. Data were obtained by using multiple regression model and E-views 12 software with manufactured company in Indonesia as an object. To get a valid result, purposive sampling was used as sampling technique and get 69 company as main sample and approached by using multiple linear regression analysis & statistic descriptive. Result shows that Current Ratio has a significant influence on firm value. Despite the fact, T-test also shows that debt to equity ratio, return on asset and firm size has no significant influence on firm value.
PENGARUH LEVERAGE, CAPITAL EXPENDITURE, DAN GROWTH OPPORTUNITIES TERHADAP CASH HOLDING Vincensius Andreas; Kurniawan Tjakrawala
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.v5i3.25267

Abstract

This study aims to determine the role of leverage, capital expenditure, and growth opportunities related to their effect on the value of cash holdings in property & real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015 to 2019. The sample in this study This was taken through purposive sampling method and the valid data were 95 data from 19 companies. Data collection techniques were assisted by using Microsoft Excel 2010 program and data processing was carried out using multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) version 25 program. The results showed that leverage and capital expenditure had a negative and significant effect on cash holding, while growth opportunities have a positive and insignificant effect on cash holding. The implication of this research is the need for an active management role to be able to always create optimal cash holding value within the company to minimize existing risks and increase company value.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yoska Junior Gunawan; Viriany Viriany
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.v5i3.25268

Abstract

The purpose of this study is to determine whether firm value can be influenced by profitability, liquidity, leverage, and firm size in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample was selected by purposive sampling method and there were 76 companies that met the criteria. In this study, the data is inputted and then calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study explain that profitability significantly and positively affects firm value, while liquidity, leverage, and firm size have a negative but not significant effect on firm value. company.
Analisis Determinan Income Smoothing Perusahaan Manufaktur Periode 2018-2020 Joan Ananda; Rini Tri Hastuti
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.v5i3.25269

Abstract

The purpose of this study is to empirically examine the effect of firm size and liqudity on income smoothing practices and to test the capability of institutional ownership in moderating the effect of firm size and liquidity on income smoothing practices. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. This study used a purposive sampling technique based on criteria and obtained a sample of 72 observational data with a total of 216 data for three years. The data used are secondary data in the form of financial statements and processed using econometrics views (E-Views) software versi 12. The results showed that firm size had a significant negative effect on income smoothing. Meanwhile, liquidity does not have a significant effect on income smoothing. Institutional ownership cannot moderate the relationship between firm size and liquidity on income smoothing.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Felicia, Felicia; Viriany, Viriany
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.v5i3.25279

Abstract

The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Gervaise, David; Nariman, Augustpaosa
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.v5i3.25317

Abstract

This study aims to determine the effect of leverage, firm size, net working capital and profitability on cash holding in manufacturing companies in 2018-2020. The research sample was selected based on the purposive sampling method and the selected sample was 72 companies. The data processing technique used in this study uses multiple regression analysis assisted by the EViews 12 software and Microsoft Excel 2019. The results show that leverage has no significant negative effect on cash holding. Firm size has no significant positive effect on cash holding, while net working capital and profitability have a significant positive effect on cash holding.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Kelvin, Seng; Nariman, Augustpaosa
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.v5i2.25319

Abstract

The purpose of this research is to prove empirically the effect of current ratio, debt to equity ratio, asset turnover, and firm size on profitability in property and real estate companies. This study uses 90 data samples that selected by using purposive sampling method. The data used are secondary data in the form of company annual reports. The object in this study is a property and real estate company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data are processed using Eviews12. The results of this research indicate that asset turnover and firm size has a positive effect on profitability and debt to equity ratio has a negative effect on profitability, while current ratio has no effect on profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI PREDIKSI KEBANGKRUTAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Hon, Elvin; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26412

Abstract

This research aims to examine the effect of cash flow, profitability, and leverage on the predicition of corporate bankruptcy in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. This study used a purposive samnpling method and obtained 19 companies and total of samples in this study were 57 samples. The method in this study used logistic regression analytics with Eviews12 and Microsoft Excel. The results of this study shows that cash flow, profitability, and leverage has an insignificant effect on prediction of corporate bankruptcy. Then, the cash flow variables. profitability, and leverage simultaneously has an effect on prediction of corporate bankruptcy.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR PERIODE 2017-2019 Yunilia, Inda; Sha, Thio Lie
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26415

Abstract

This study aims to determine the effect of investment decision, managerial ownership, company growth, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample selected by purposive sampling method and valid data is 25 companies. The data processing technique uses multiple regression analysis assisted by the Eviews 12 and Microsoft Excel program. The results of this study indicate that investment decision has a significant positiveeffect on firm value, while managerial ownership, company growth and profitabilityhave a insignificant positive effect on firm value. The implication of this research shows that the importance of company value for investors is necessary to increase the company's performance in order to attract investors to invest.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN CONSUMER GOODS DI INDONESIA Auria, Irda; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26416

Abstract

The purpose of this study was to determine the effect of the investment opportunity set, free cash flow, and leverage on earnings quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used was purposive sampling with predetermined criteria. Earnings quality is determined by discretionary accruals. The results of this study stated that the investment opportunity set and free cash flow did not have a significant effect on earnings quality. While leverage had a significant effect on earnings quality.

Page 91 of 137 | Total Record : 1367

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