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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 50 Documents
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Search results for , issue "Vol 2, No 4 (2020): Oktober 2020" : 50 Documents clear
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Hengky, Yanti
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 | Full PDF (113.35 KB) | DOI: 10.24912/jpa.v2i4.9332

Abstract

The purpose of this study is examine the analysis of factors affecting financial performance of companies listed on Indonesian Stock Exchange for the period 2016-2018. Sample was selected using purposive sampling method amounted to 33 companies. Data processing techniques using multiple regression analysis what helped by Eviews program10.0 (Economic Views) for windows released 20 and Microsoft Excel 2007. The result shown in this research indicates that environmental acocunting, sustainability reporting and managerial ownership as one of the corporate governance proxies used in this research does not have any postive significance effect on financial performance, whereas, institusional ownership as the other proxy shows a positive significance effect.
PENGARUH BOARD DIVERSITY, INSTITUTIONAL OWNERSHIP, DAN CONSERVATISM TERHADAP EARNING QUALITY Chavia Zagita, Nurainun Bangun
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 | Full PDF (175.062 KB) | DOI: 10.24912/jpa.v2i4.9354

Abstract

The purpose of research is to obtain empirical evidence about the impact of board diversity, conservatism, and institutional ownership to earnings quality on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 30 manufacture companies selected using purposive sampling method for three years. The data used are secondary data in the form of financial statements. The research data was processed using Eviews 10. The result of the research show that board diversity have negative and insignificant effect on earnings quality, conservatism have negative and significant effect on earnings quality, and institutional ownership have positive and insignificant effect on earnings quality. For further research, it is recommended to extending the period  of the study and adding other independent variabel. 
THE INFLUENCE OF INFORMATION ASYMMETRY, PROFITABILITY, LEVERAGE, AND GROWTH ON EARNINGS MANAGEMENT Vanessa Jeniffer, Tony Sudirgo
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 | Full PDF (217.247 KB) | DOI: 10.24912/jpa.v2i4.9359

Abstract

The purpose of this research is to determine the effect of information asymmetry, profitability, leverage, and growth on earnings management on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 73 companies each year. The method of analysis used is panel data regression analysis with E-views 9.0. The results of the research with a significance level of 5% shows that information asymmetry and leverage have no effect on earnings management while profitability and growth have positive effect on earnings management.
FAKTOR YANG MEMPENGARUHI CORPORATE INVESTMENT PADA PERUSAHAAN MANUFAKTUR DI BEI Sheren Lorenzia Kusuma, Yanti
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 | Full PDF (197.925 KB) | DOI: 10.24912/jpa.v2i4.9364

Abstract

Purpose of this thesis is to investigate factors influencing corporate investment of manufacturing companies listed in Indonesia Stick Exchange (IDX). This research done by panel data that have been selected using purposive sampling method for 30 listed manufacturing companies for the periods of 2015-2018. This research used Eviews version 10 software to process the data. The result of research shows that cash flow is not influencing the corporate investment. These results support the pecking order theory that sugest that companies will use internal funding sources first rather than using external funding. Leverage, growth opportunities, cash and liquids, liquidity, and sales are found to have an effect on corporate investment.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Micheline Kumala, Widyasari
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 | Full PDF (140.416 KB) | DOI: 10.24912/jpa.v2i4.9369

Abstract

The main purpose of this research is to determine the effects of sustainability reporting disclosure and corporate governance have had as an independent variable on a firm’s financial performance. This research has a total of 99 data out of 33 companies from different sectors that are listed on the Indonesia Stock Exchange (IDX). Econometric Views 10.0 is used in this research. The results shown in this research indicates that sustainability reporting and audit committee as one of the corporate governance proxies used in this research does not have any positive significance effect on financial performance, whereas, institutional ownership as the other proxy shows a positive significance effect. 
PENGARUH BID ASK SPREAD TERHADAP EARNING MANAGEMENT DIMODERASI CORPORATE GOVERNANCE Olivia Agatha, Elsa Imelda
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 | Full PDF (176.853 KB) | DOI: 10.24912/jpa.v2i4.9374

Abstract

The purpose of this research is to determine whether bid ask spread affect earning management and to determine whether good corporate governance moderate the influence of bid ask spread towards earning management. The research population are companies listed in Indonesia Stock Exchange (IDX) in 2012 until 2017. The samples analyzed was 51 samples using purposive sampling. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using Eviews 9 program. The result from t test show that bid ask spread have an influence on earning management. Good corporate governance weakens the influence of bid ask spread towards earning management.
PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE : CORPORATE GOVERNANCE VARIABEL MODERASI Vimala Tania, F.X. Kurniawan Tjakrawala
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 | Full PDF (143.11 KB) | DOI: 10.24912/jpa.v2i4.9379

Abstract

The purpose of this study is to determine the extent of the influence of intellectual capital and capital structure on firm performance with corporate governance as a moderating variable. The sampling method in this research is purposive sampling method, and get 213 total manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. In this study using secondary data, which is processed using the program E-views 10. The results of this study indicate that intellectual capital and capital structure have a significant positive effect on firm performance. However, corporate governance (Board Size) as a moderating variable, does not moderate the effect of intellectual capital on firm performance and corporate governance (Board Size) as a moderating variable, has a negative effect of capital structure on firm performance.
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Filbert, Jonnardi
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 | Full PDF (348.004 KB) | DOI: 10.24912/jpa.v2i4.9402

Abstract

The purpose of this empirical research is to examine the influence of firm growth, profitability, and capital structure toward firm value. This research uses 38 samples real estatecompany listed on the Indonesia Stock Exchange in the year of 2014-2018. Data processing techniques in this research using program Eviews version 10.0. The results of this research indicate that independent variables firm growth and capital structure have a significant effect on firm value but profitability does not have a significant effect on firm value.
FAKTOR - FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Erra Mariski, Liana Susanto
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 | Full PDF (153.007 KB) | DOI: 10.24912/jpa.v2i4.9318

Abstract

The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, leverage, and firm size on earnings persistence in manufacturing industries listed in Indonesian Stock Exchange during the periode of 2015-2017. This research used 61 samples from selected manufacturing companies with purposive sampling method. The data in this research were calculated with Microsoft Office 365 software and processed with Eviews 9.0. The results obtained in this research show that accruals, operating cash flows, and firm size have a significant effect on earnings persistence, while leverage has insignificant effect on earnings persistence.
PENGARUH LIKUIDITAS, FIRM GROWTH, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Della Tantawi, Jonnardi
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 | Full PDF (178.339 KB) | DOI: 10.24912/jpa.v2i4.9323

Abstract

The purpose of this research is to obtain empirical evidence about the effects of liquidity, firm growth, leverage, and profitability on firm value in basic industry and chemical company listed in Indonesian Stock Exchange during the period of 2014-2018. This research used 32 companies of basic and chemical industry that have been selected using simple random sampling method. Data processing techniques in this research using Eviews 9.0 version software. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value. The partialtest indicate that liquidity has no significant effect on firm value and firm growth has negative and significant effect on firm value while leverage and profitability have positive and significant effect on firm value.

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