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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 NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rendy, Rendy; Suhendah, Rousilita
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 | DOI: 10.24912/jpa.v2i2.7656

Abstract

The purpose of this study was to study the effect of liquidity, leverage, and profitability  on  firm  value  in  manufacturing  companies  listed  on  the  Indonesia  Stock Exchange (IDX) in the period 2015-2017. This study used a non-probability sample method with a purposive sampling technique. The number of samples used in this study were 96 samples. The results of this study indicate that liquidity (CR) has a significant and negative effect on firm value, leverage (DAR) does not affect on firm value, and profitability (NPM) has a significant and positive effect on firm value. leverage (DAR), and profitability (NPM) together against company value. 
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI Irene, Irene; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 2 No. 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i4.9378

Abstract

This study aims to obtain empirical evidence about the effect of profitability, leverage, security, and auditor reputation on bond rating in non financial companies listed on the Indonesia Stock Exchange for the period of 2016 to 2018. This research uses purposive sampling method. Samples were taken from 30 non financial companies with a total of 90 data for three years. Data processed with SPSS 25. Hypothesis testing in this study using logistic regression analysis. The result on this study shows that profitability has positive effect on bond rating, while leverage, security, and auditor reputation have no effect on bond rating.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Manufaktur Rohit, Rohit; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 3 No. 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i1.11415

Abstract

: The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, firm size, and leverage on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. This research used 61 samples and 232 data from manufacturing 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 9.0 program. The result of this research indicate that operating cash flow has a positive and significant effect on earnings persistence while accruals, firm size, and leverage have no significant effect on earnings persistence.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Di BEI Natanael, Aaron Edward; suhendah, rousilita
Jurnal Paradigma Akuntansi Vol. 3 No. 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i1.11578

Abstract

The purpose of this research is to determine the effect of profitability, leverage, and firm size on firm value. This research uses secondary data which is financial information from the financial statements and annual report of the company. The research sample used 72 manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. Statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that profitability has negative effect on firm value, while leverage and firm size has no effect on firm value.
Pengaruh Firm Size, Leverage, Profitability, Dan Net Working Capital Terhadap Cash Holding Putri, Riska Ayu Agustya; suhendah, rousilita
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 | DOI: 10.24912/jpa.v3i3.14910

Abstract

The purpose of this research is to obtain empirical evidence about the effects of firm size, leverage, profitability, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This research used 85 samples and 255 data from manufacturing 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 program. The result of this research indicate that firm size and leverage doesn’t effect cash holding. Profitability has positive effect on cash holding. Net working capital has negative effect on cash holding.
Pengaruh Profitability, Firm Size, Dan Earnings Persistence Terhadap Earnings Response Coefficient Saputra, Nicholas Eri; Suhendah, Rousilita
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 | DOI: 10.24912/jpa.v3i4.15279

Abstract

The purpose of this research is obtain empirical evidence about effect of profitability, firm size, dan earnings persistence on earnings response coefficient in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research used 69 samples and 207 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and process using the Eviews 11 program. The result of this research indicated that earnings persistence has a positive and significant effect on earnings response coefficient while profitability and  firm size have no significant effect on earnings response coefficient. The implication of this study is persistence profit will make investors more interested in investing.
Pengaruh Leverage, Firm Size, Dan Growth Opportunity Terhadap Earnings Response Coefficient Setiawan, Marcelius; Suhendah, Rousilita
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 | DOI: 10.24912/jpa.v3i4.15281

Abstract

The purpose of this study is to analyze the effect of leverage, firm size, and growth opportunities on the earnings response coefficient. This research was conducted using 180 samples of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique used was purposive sampling. The data in this study were calculated using the Microsoft Excel program and analyzed using the EViews version 11 program. The results of this study concluded that firm size has a positive and significant effect on the earnings response coefficient, while the leverage and growth opportunity have no significant effect on the earnings response coefficient. The implication of this research is that the size of a firm is one of the main determinants of the magnitude of the response coefficient on company reported earnings.
ANALISIS PERBEDAAN RASIO KEUANGAN PADA PERUSAHAAN MANUFAKTUR SEBELUM DAN SELAMA PENDEMI COVID-19 Sugandha, Raissa Natasha; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28390

Abstract

This study aims to obtain empirical evidence on whether there are significant differences in the liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), and market ratio (price to earnings ratio) before and during COVID-19 pandemic. The data analysis used to perform the different tests in this study was the Wilcoxon Signed-Rank Test. The final sample used in this study was 94 publicly traded manufacturing companies for the 2019-2020 period bypurposive sampling. The result of the analyzed data shows significant differences in probability ratio (return on assets) and market ratio (price to earnings ratio) before and during the COVID-19 pandemic. On the contrary, the results of this study indicate that there are no significant differences in the liquidity ratio (current ratio) and leverage ratio (debt to equity ratio) before and during the COVID-19 pandemic.
PENGARUH PENERAPAN SAK EMKM DAN CLOUD ACCOUNTING SERTA BUDAYA ORGANISASI TERHADAP KINERJA UMKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABLE MODERASI Yumiko, Yumiko; Tjakrawala, Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28529

Abstract

This research aims to know hows the performance of SMEs that engaged in culinary in Jakarta due Covid-19 and the effect of cloud accountings, SAK EMKM, and organizational culture towards SMEs performance with environment uncertain as moderating effect. Sample was selected using purposive sampling method and the valid data was 184 respondents. Data processing techniques using SmartPLS 3rd version. The result of this study indicate that cloud accounting, SAK EMKM and organizational culture have a positive and significant effect to SMEs performance, and negative significant effect when those independent variables moderates by environment uncertain to SMEs performance. The implication of this study is the important of SAK EMKM, cloud accounting and also organizational culture for SMEs performance with or without environment uncertain.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Natasha, Natasha; Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28533

Abstract

This study aims to analyze and obtain empirical evidence about the effect of liquidity, leverage, sales growth, and firm size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection technique used in this study was purposive sampling with a total sample of 80 manufacturing companies. The data processing technique uses multiple linear regression method with Eviews 12 software. The results of this study indicate that liquidity and leverage do not have a significant effect on financial performance, sales growth has a significant positive effect on financial performance, and firm size has a significant negative effect on financial performance.

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