cover
Contact Name
Nuryasman MN
Contact Email
jurnalparadigmaakuntansi@gmail.com
Phone
+6285692324687
Journal Mail Official
jurnalparadigmaakuntansi@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Jurnal Paradigma Akuntansi
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
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.
Articles 49 Documents
Search results for , issue "Vol 1, No 4 (2019): Oktober 2019" : 49 Documents clear
Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI Shierra Hendro Jaya, Merry Susanti
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 (299.705 KB) | DOI: 10.24912/jpa.v1i4.5682

Abstract

The purpose of this research was to obtain empirical evidence whether or not variables of profitability, firm size, liquidity, leverage, and board of independent commissioners have significant impacts on the firm value. Population of this research is manufacturing companies, which listed in BEI at period 2015-2017, as many as 59 companies (117 sampels) using the purposive sampling method. This research was conducted by means of multiple regression linear analysis with the help of a computer programme of SPSS version 20.0. The result of this research conducted partially from 2015 to 2017 is that profitabilitiy, size and board of independent commissioners proved to have a positive effect on firm value but liquidity and leverage have no significant effect on firm value
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Alvin Valerie, Elizabeth Sugiarto Dermawan
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 (400.714 KB) | DOI: 10.24912/jpa.v1i4.5687

Abstract

The purpose of this research is to obtain empirical evidence about the determinants of firm value in property and real estate companies listed on Indonesia Stock Exchange 2015-2017. The determinants of this research are financial leverage, firm size, profitability and liquidity. The research method used was purposive sampling with a total sample of 46 companies listed on the Indonesia Stock Exchange (IDX). Data is obtained from financial statements taken from www.idx.co.id. Hypotheses were tested using multiple linear regression because there are 4 independent variables tested in this research. The result of this research showed that financial leverage and profitability has positive effect on firm value, while firm size and liquidity have no significant effect on firm value
Pengaruh Profitability, Liquidity, Leverage, Growth, Dan Stock Price Terhadap Dividend Policy Silviana Winata, Rosmita Rasyid
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 (381.821 KB) | DOI: 10.24912/jpa.v1i4.5692

Abstract

The objective of this research is to analyse the influence of profitability, liquidity, leverage, growth, and stock price on dividend policy. The indicators used in this study consisted of return on assets (ROA), current ratio (CR), debt to total assets ratio (DAR), sales growth (SG), closing price, and dividend payout ratio (DPR). Sample of this research included 34 manufacturing companies listed on Indonesia Stock Exchange (BEI) were observed for three years, 2015 until 2017. The analytical method used is multiple linear regression model. Test simultaneously shows that profitability, liquidity, leverage, growth, and stock price affect dividend policy. Partial test shows that profitability and stock price positively affect dividend policy while liquidity, leverage, and growth do not affect dividend policy
Pengaruh Financial Perfomance, Investor Sentiment Dan Capital Structure Terhadap Stock Return Debrillianty Marlyn, Nurainun Bangun
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.v1i4.5698

Abstract

This research discusses about effect of financial perfomance, investor sentiment and capital structure of the stock returns on manufacturing companies listed in Indonesia Stock Exchange from 2015 to 2017. The method used in this study was purposive sampling and get 60 companies. Secondary data is the data used in this research. This research also used the classic assumption test and includes multiple linear regression analysis using SPSS 23.00. Based on the research that has been done, the results obtained are variable financial perfomance that are proxied by return on assets and variable capital structure that are proxied by debt to equity ratio have a positive and significant effect on the stock return. And variable financial perfomance that are proxied by current ratio and variable investor sentiment have a positive and not significant effect on the stock return
Pengaruh Solvabilitas, Ukuran Perusahaan, Dan Tingkat Suku Bunga Terhadap Return Saham Andre, Elizabeth Sugiarto Dermawan
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.v1i4.5703

Abstract

The purpose of this study is to analyze the effect of solvability, firm size, and interest rate on stock return of manufacture companies listed on Indonesia stock exchange for the period 2015-2017. Sampling method that is used in this research is purposive sampling method and 110 companies are selected as sample. Data processing techniques using multiple regression analysis helped by IBM SPSS Statistics 25 program and Microsoft Excel 2013. The result of this study shows that solvability, firm size, and interest rate are simultaneously have a significant effect on stock return. However, this study shows that partially solvability and firm size don’t have significant effect on stock return but, interest rate has significant effect on stock return
Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahaan Manufaktur Di BEI Periode 2015-2017 Gabrielle Novira, Linda Santioso
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.v1i4.5708

Abstract

The purpose of this research is to examine empirical evidence the influence of leverage, firm size, managerial ownership structure, capital intensity, and growth opportunities toward the application of accounting conservatism on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2015-2017. The sample in this research was determined by purposive sampling method. The research conducted by taking 33 manufacturing companies. The result of this research shows that leverage, firm size, managerial ownership structure, capital intensity have no effect on the application of accounting conservatism. Growth opportunities has negative effect on the application of accounting conservatism
Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Olivia Christina, Tony Sudirgo
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.v1i4.5713

Abstract

The purpose of research is to obtain empirical evidence about the impact of solvency, liquidity and size to firm performance with dividend policy as intervening variable on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used 35 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the path analysis model. The results of this research are solvency have positive and significant effect, liquidity have positive and insignificant effect, and size have positive and significant effect on dividend policy. Dividend policy have positive and significant effect on firm performance. Dividend policy able to mediate the effect of solvency and liquidity to firm performance meanwhile, dividend policy unable to mediate the effect of size to firm performance
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
Analisis Kewajiban Perpajakan Pada Pt. Sukses Multi Servis Tahun 2017 Derwin Chandra, Purnamawati Helen Widjaja
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.v1i4.5725

Abstract

This research aims to analyze whether the company has comply its tax obligations as a taxpayer and whether the company in carrying out its tax obligations is in accordance with applicable tax regulation. The subjects used in this research were PT. Sukses Multi Servis with the object is its tax obligations. The method used in this research is descriptive method. This research uses company’s financial statement as of 2017, Periodic Tax Return, and other data, with data collection techniques used are field research and library research. The results of this research indicate that PT. Sukses Multi Servis has implemented its tax obligations as a Taxpayer, but in carrying out its tax obligations, PT. Sukses Multi Servis is still not in accordance with the applicable tax regulation, because the payment and reporting of Periodic Tax Return is still past the specified time limit.
Pengaruh Profitabilitas, Firm Size, Firm Growth, Likuiditas, Sales Growth Terhadap Nilai Perusahaan Maurien, I Cenik Ardana
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 (342.872 KB) | DOI: 10.24912/jpa.v1i4.5678

Abstract

The purpose of this study is to profitability, firm size, firm growth, liquidity, and sales growth towards firm value. Samples that have been selected by purposive sampling method and selected as many as 40 companies as a sample from 64 companies that go public listed on the IDX. The results of the research on profitability have significantly positive, firm size havenegative significant while the firm growth, liquidity, and sales growth have positive and not significant to the value of the company