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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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ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS Fauzan, Ahmad Fikri Taftazani; Rasyid, Rosmita
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.v6i1.28534

Abstract

The purpose of this study was to analyze the effect of independent variables of capital structure, liquidity, institutional ownership, and growth on profitability. The sample in this study was selected using purposive sampling method so that as many as 69 companies from 150 manufacturing companies listed on the IDX were used as research objects. This study uses secondary data which is processed using panel data regression analysis and application Eviews version 12. Based on the analysis, it is found that capital structure, liquidity, institutional ownership, and growth simultaneously have a significant effect on profitability. The results of this study indicate that growth have a positive and significant effect on profitability, and capital structure, liquidity, and institutional ownership has a negative and significant effect profitability. The implication in this research is the need for careful investors to read more in the financial statements related to company liquidity and the need for a good composition of institutional ownership in a company.
PENGARUH PROFITABILITY, WORKING CAPIRAL, DAN FREE CASH FLOW TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Junior, Richard; Bangun, Nurainun
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.v6i1.28536

Abstract

The main purpose doing this study is to analyze the effect of Profitability, Working Capital, and Free Cash Flow of Financial Distress on manufacturing companies listed in the Indonesian Stock Exchange in period 2018-2020. In this research used E-views 12 and Microsoft Excel 2019 for processing data. This research used the Purposive Sampling for the sample selection, based in the kriteria in this research there is 71 manufacturing companies in used in this research and the total is 213 sample for 3 years. In this research the result is Profitability have a positive and significant effect on Financial Distress, Working Capital have a positive and significant on Financial Distress, and Free Cash Flow have negative and not significant on Financial Distress.
Analisis Faktor-Faktor yang Mempengaruhi Dividend Payout Ratio dengan Ukuran Perusahaan sebagai Pemoderasi Irmansyah, Deddy; Nariman, Augustpaosa
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.v6i1.28539

Abstract

This study aims to determine the effect of liquidity, solvency, profitability, and profit growth on the dividend payout ratio with firm size as a moderating variable. This study uses a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The data processing software used is Eviews version 12 with purposive sampling method. This study uses panel data regression with a fixed effect model. The results of this study indicate that liquidity and profitability have a positive and significant effect on the dividend payout ratio, solvency has a negative and insignificant effect on the dividend payout ratio, and profit growth has a positive and insignificant effect on the dividend payout ratio. Meanwhile, firm size was found to be unable to moderate the relationship between liquidity, solvency, profitability, and profit growth on the dividend payout ratio.
PENGARUH CAPITAL STRUCTURE, GROWTH, SIZE, PROFITABILITY, & LIQUIDITAS TERHADAP NILAI PERUSAHAAN Ernestine, Sherina; Sufiyati, Sufiyati
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.v6i1.28541

Abstract

This study aims to obtain empirical evidence regarding the effect of capital structure, growth, size, profitability, and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017-2020. This study used purposive sampling technique and obtained as many as 71 companies. The results of this study indicate that the capital structure proxied by DER and profitability as proxied by ROE has a positive and significant effect on firm value, size has a negative and significant effect on firm value. Growth has a positive and insignificant effect on firm value and liquidity as proxied by CR has a negative and insignificant effect on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Muinatah, Wira; Sudirgo, Tony
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.v6i1.28543

Abstract

This study aims to examine and obtain empirical evidence of the effect of profitability, leverage, firm size, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using a purposive sampling method in accordance with predetermined criteria and obtained as many as 78 manufacturing companies. Data processing was carried out using E-views 12 software, the model chosen was the fixed effect model and analyzed using panel data regression. This study shows that profitability has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding, firm size has a positive and no significant effect on cash holding, net working capital has a negative and no significant effect on cash holding.
ANALISIS FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DI SEKTOR PERDAGANGAN, JASA DAN INVESTASI Gabriella, Gabriella; Widyasari, Widyasari
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.v6i1.28545

Abstract

This research of this study is to discover the effect of collateralizable assets, managerial ownership, leverage, firm size, and investment opportunity on dividend policy in trading, service and investment sector companies listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling is used as a sampling technique in this study according to predetermined criteria so the sample in this study consisted of 18 companies for 3 periods and obtained 54 sample data. The research methodology used is statistical analysis method. Multiple linear regression analysis is used to test the hypothesis. Data processing in this study using Eviews 12.0 software. The results of this study indicate that firm size had positive and significant effects on dividend policy, while collateralizable assets, managerial ownership, leverage and investment opportunity had no effect on dividend policy.
Pengaruh HCE, SCE, CEE, Liquidity, dan Firm Size terhadap Firm Performance Vania, Vica; Susanti, Merry
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.v6i1.28549

Abstract

The purpose of this research is to empirically prove the effect of the variable human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), liquidity, dan firm size to the variable firm performance, using 84 manufacturing companies listed at the Indonesia Stock Exchange in 2017-2019. Data processing in this research using software program the Eviews version 12.0. The results of the research that have been carried out on the simultaneous test shows that bahwa human capital efficiency, structural capital efficiency, capital employed efficiency, liquidity, dan firm size have a significant simultaneous effect on firm performance, while the partial significance test shows that SCE and liquidity have a significant effect on CAR, but for HCE, CEE, and firm size have no significant effect on firm performance.
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Anastassia, Cindy; Setijaningsih, Herlin Tundjung
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.v6i1.28650

Abstract

This research aims to determine the effect of activity, liquidity and solvency on dividend policy with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Dividend policy is still an issue because dilemma between interested parties have different goals. The purpose of investors is to get returns, while companies want to continue to develop their business so that there are companies that distribute dividend on a small scale or not at all. This research will use a causal associative design. Samples were taken based on purposive sampling method of 43 companies, so the data for this research amounted to 129. Processing of data using the method of moderated regression analysis with Eviews 12. The results of this research indicate that activities have negative and significant effect on dividend policy, liquidity and solvency has no significant and positive effect on dividend policy, firm size is able to moderate the effect of activity on dividend policy, firm size in unable to moderate the effect of liquidity and solvency on dividend policy.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Himawan, Joenardi; Susanto, Liana
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.v6i1.28651

Abstract

This study aims to determine whether there is an influence of profitability, liquidity, firm size, and managerial ownership factors on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 39 companies that met the criteria. The data processing technique uses multiple regression analysis assisted by Eviews 11 SV software and Microsoft Excel 2016. The results of this study indicate that profitability has a significant positive effect on firm value, while liquidity, firm size and managerial ownership have no significant effect on firm value. The implication of this research is the need to increase company profitability to increase company value in order to attract more investors.
PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP DIVIDEND POLICY DENGAN LIQUIDITY SEBAGAI PEMODERASI Mulyani, Melita; Hastuti, Rini Tri
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.v6i1.28653

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.

Page 98 of 137 | Total Record : 1367

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