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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 3, No 1 (2021): Januari 2021" : 50 Documents clear
Pengaruh EVA, Firm Size, DPR, Dan PBV Terhadap Harga Saham Perusahaan Manufaktur Linda Angelina, Susanto Salim
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 | Full PDF (256.089 KB) | DOI: 10.24912/jpa.v3i1.11413

Abstract

The purpose of this study is to analyze the effect of EVA, firm size, DPR, and PBV  on share prices of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study were 141 companies using purposive sampling technique. The software used in processing data is Eviews 10.0. F test result show EVA, firm size, DPR, and PBV together have a significant effect on stock prices. T test results show that EVA has a negative and significant effect on stock prices. Firms size has a negative and not significant effect on stock prices, while the DPR and PBV have a positive and not significant effect on stock prices.
Pengaruh CSR, EVA, Dan Traditional Performance Measurement Terhadap Stock Price Fransiskus Khendra, Nurainun Bangun
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 | Full PDF (585.344 KB) | DOI: 10.24912/jpa.v3i1.11421

Abstract

The purpose of this study is to empirically examine the impact of Corporate Social Responsibility, Economic Value Added, and Traditional Performance Measurement to stock price in manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. Samples were selected using purposive sampling method, with the amount of 73 companies resulted. Data used were financial information from financial statements and annual reports, which were processed using Eviews Ver. 11.0 program. The result of this study shows that Corporate Social Responsibility and Economic Value Added partially has positive and significant impact on stock price, while Traditional Performance Measurement have no significant impact on stock price.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di BEI Daniel Sembiring Pelawi, Tony Sudirgo
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 | Full PDF (306.928 KB) | DOI: 10.24912/jpa.v3i1.11504

Abstract

The purpose of this study is to examine the factors that influence capital structure. The population in this study was 140 manufacturing companies and after sample selection using a purposive sampling technique, 44 companies met the criteria. The dependent variable in this study is the capital structure and independent variables consisting of profitability, liquidity, sales growth, and company size. The results of this study indicate that the profitability, liquidity, sales growth, and company size variables together affect the capital structure, and partially profitability has a positive but not significant effect on the capital structure, liquidity has a negative but not significant effect on the capital structure, growth sales have a positive but not significant effect on capital structure, and company size has a positive and significant effect on capital structure.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Diana Emalusianti, Sufiyati
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 | Full PDF (347.406 KB) | DOI: 10.24912/jpa.v3i1.11511

Abstract

This research aims to provide empirical evidence regarding influence of leverage, assets tangibility, firm size, liquidity and working capital turnover towards financial perfomance in the manufacturing company basic and chemical industry sub sectors listed in Indonesian Exchange Stock (IDX) in 2016-2018. This research uses 90 samples of manufacturing companies basic and chemical industry sub sectors selected using purposive sampling method with certain criteria with a three-year period. Data used in this research is a secondary data. The data processing in this study uses the program EViews ver. 10.0. T test result shows that, leverage and assets tangibility have negative significant effect towards financial perfomance firm size have positive significant towards financial performance. liquidity, and working capital turnover do not have a significant effect towards financial performance.
Pengaruh Profitabilitas, Struktur Modal, Dan Likuiditas Terhadap Nilai Perusahaan Calvin Febri Yanto, Jonardi
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 | Full PDF (344.021 KB) | DOI: 10.24912/jpa.v3i1.11575

Abstract

The aim of this research is to examine the empirical evidence of profitability, capital structure, and liquidity on firm value in manufacturing companies listed in Indonesia Stock Exchange. This research used 61 listed manufacturing companies that were selected using purposive sampling method, during the research period 2014 until 2018. Data were analyzed using purposive sampling method. The result of the research indicates that profitability have a positive significant effect on firm value, capital structure have no significant effect on firm value, and liquidity have a negative significant effect on firm value.
Pengaruh Capital Structure Terhadap Firm Performance Dengan Corporate Governance Sebagai Variabel Moderasi Selig Addison, F.X. Kurniawan Tjakrawala
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 | Full PDF (264.618 KB) | DOI: 10.24912/jpa.v3i1.11584

Abstract

The purpose of this study was to determine the effect of capital structure on firm performance with corporate governance as a moderating variabel on banking companies listed on Indonesian Stock Exchange in 2013-2018. Samples that can be found in this study were 24 companies using purposive sampling techniques. In this study using secondary data, which is financial report and processed using the program Eviews 10. The results of this study indicate that capital structure have a significant positive effect on firm performance. However, corporate governance (Board Independent), does not moderate the effect of capital structure on firm performance.
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Aryanti Dirganingsih, Sufiyati
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 | Full PDF (352.911 KB) | DOI: 10.24912/jpa.v3i1.11666

Abstract

This study aims to prove empirically the influence of profitability, liquidity, leverage, firm size and growth towards dividend policy in property, real estate and building construction company listed in Indonesian Exchange Stock (IDX) in 2016-2018. This study uses 23 company samples from 58 company data that were selected using purposive sampling technique. The results that obtained from this study are probability partially have a negative and significant effect towards dividend policy, liquidity partially have a positive and significant effect towards dividend policy, whereas leverage, firm size and growth partially doesn’t have a significant effect towards dividend policy.
Pengaruh Gcg Terhadap Corporate Value Serta Stock Return Dan Fiper Sebagai Moderasi Fernandi, Linda Santioso
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 | Full PDF (455.117 KB) | DOI: 10.24912/jpa.v3i1.11671

Abstract

The purpose of this study was to analyze the application of good corporate governance to corporate value with stock return and financial performance as a moderating variable. The sample in this study amounted to 177 companies from 93 companies listed on the Indonesia Stock Exchange for the 2017-2019 period, using purposive sampling techniques and processed using the E-Views 9. Program. The results showed that good corporate governance was positive and significant to the company's value. Hypothesis testing results indicate that stock returns are not able to moderate the effect of good corporate governance on firm value, while financial performance is able to moderate the effect of good corporate governance on firm value.
Pengaruh E - Tax, Pengetahuan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Pajak Orang Pribadi Audrey Alexandra, Ngadiman
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 | Full PDF (324.112 KB) | DOI: 10.24912/jpa.v3i1.11397

Abstract

This study aims to examine and determine the effect of e-tax, tax knowledge and tax rates on individual taxpayer compliance. The sampling technique in this study is the Probability Sampling method with the Simple Random Sampling method. This research was conducted by distributing questionnaires online with a total of 100 samples and managed using the SmartPLS 3.2.9 program. The results of this study state that e-tax does not have a significant effect on individual taxpayer compliance. While, tax knowledge and tax rates have a significant positive effect on compliance with individual taxpayers.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Stock Returns Winny, Hendang Tanusdjaja
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 | Full PDF (356.147 KB) | DOI: 10.24912/jpa.v3i1.11665

Abstract

This study aims to examine the effect of  profitability, leverage, liquidity and firm size on return of stock in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. Sampling techniques using purposive sampling method. Data is processed using Eviews 9.0. This study uses 61 companies within 3 years period and the result using 183 unit sampling. The results of this study indicate that  profitability, leverage,  and liquidity have no effect on return of stock, differing with firm size that significantly influence the return of stock.

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