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Jurnal Paradigma Akuntansi

jpa
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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 49 Documents

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Search results for , issue "Vol 1, No 4 (2019): Oktober 2019" : 49 Documents clear

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI Verani Meika, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to empirically examine the influence of capital structure, firm size, assets tangibility, dividend policy, and managerial ownership on firm value. This research uses secondary data. Technique used to select the sample is purposive sampling. Subjects of this research are manufacturing company listed in Indonesian Stock Exchange for period 2015 – 2017. There are 18 manufacturing companies that meet the criteria as a sample. Data analysis technique uses E-views version 9.0. Results showed that assets tangibility, dividend policy, and managerial ownership insignificantly influence firm value. On the other hand, capital structure negative and significantly influence firm value, meanwhile firm size positive and significantly influence firm value

Faktor-Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Di BEI Dhanendra, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is examine the analysis of factors affecting firm performance ofmanufacture companies listed on Indonesia Stock Exchange for the period 2015-2017.Sample was selected using purposive sampling method amounted to 65 companies. Data processing techniques usingmultiple regression analysis what helped by EViews program (Econometric Views) and Microsoft Excel 2016.The result of this study shows that partially liquidity and growth have positive effect on firm performance, while capital structure and inventory turnover have no effect on firm performance. This study shows that simultaneously liquidity, capital structure, growth and inventory turnover have an effect on firm performance

Pengaruh Interest Rate, Investor Sentiment, Financial Distress Terhadap Stock Return Feren, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to know the effect of interest rate, investor sentiment, and financial distress of stock return on manufacturing company listed on the Indonesia Stock Exchange from 2014-2017. The sampling method used in this research used 49 manufacturing company that were selected using purposive sampling method. Data used for this studyis obtained from financial statement for the year ended December 31st during 2014-2017. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software IBM SPSS (Statistical Product and Service Solutions) version 23.0 for Windows. The result for this research showed that interest rate and investor sentiment have positive and significant effect on stock return, while financial distress has negative and significant effect on stock return

Pengaruh Leverage, Profitabilitas, Dan Likuiditas Terhadap Imbal Saham Garry Ferdinand, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research to examine the effect of Profitability, Leverage, liquidity and size of the Company's Stock Return Manufacturing Company in Indonesia Stock Exchange 2015-2017 with variable control which is liquidity to avoid biased result. This research is use secondary data which is quantitative. Sampling method is using purposive sampling and get 64 data as result. This study uses associative method and multiple linear regression analysis techniques and includes the classic assumption test. The result of this research shows that leverage has a positive and not significant effect on the stock return, profitability has a positive and significant effect on the stock return, and the liquidity has a positive and not significant effect on the stock return

Faktor Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Erlina Cintya Dewi, Viriany
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to determine the relationship between profitability, capital structure, dividend policy, liquidity and firm size on firm value in manufacturing companies listed on the IDX. The sample used is a manufacturing company listed on the Indonesia Stock Exchange in the period 2015-2017. This study used a sample of 35 companies and used SPSS version 23. Sampling was done using purposive sampling method. The results in this study indicate that profitability, capital structure, and firm size have a significant influence on firm value, while dividend policy and liquidity do not have a significant effect on firm value

Pengaruh Variabel Independen Terhadap Capital Adequacy Ratio Industry Perbankan Cassie Bun, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to find out and analyze the influence of non performing loans, size, credit risk, net interest margin, and deposit asset ratio to capital adequacy ratio. The research method used was purposive sampling with a total sample of 36banking companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using years of observation, namely 2015-2017. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. Data analysis method used is classical assumption analysis, descriptive statistical test, f test, t test and test coefficient of determination. Testing the hypothesis in this study uses the t test. The results of the study show that the size, net interest margin anddeposit asset ratio do not have a significant effect on capital adequacy ratio, while non performing loanshave a negative effect on capital adequacy ratio. The last results show that net interest margin have a positive effect on capital adequacy ratio

Faktor - Faktor Yang Memengaruhi Nilai Perusahaan Property, Real Estate, Dan Building Construction Angelica Novia, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of the research is to empirically examine the effect of intellectual capital, auditing quality, institutional ownership, financial performance, and leverage on firm value of the property, real estate, and building construction companies listed on the Indonesia Stock Exchange period 2015-2017. This research uses a sample of 41 companies that selected using purposive sampling method.The period of this research is 2015-2017. Eviews version 9.0 is used to processed data for analysis and hypothesis test. The result of this research are institutional ownership and financial performance have a significant effect on firm value. Intellectual capital, auditing quality, and leverage does not have a significant effect on the firm value

Pengaruh Total Quality Management Dan Entrepreneurial Orientation Terhadap Organizational Performance Dimediasi Innovation Maria Angelica Brigita, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the influence of total quality management and entrepreneurial orientation toward organizational performance with a mediating effect study from innovation in Indonesian Sustainable Palm Oil certified palm oil agribusiness companies in Barito Timur and Kotawaringin Barat district. The sample was determined by quota sampling method. The research conducted by taking 8 palm oil agribusiness companies.Data processing techniques using partial least square method that helped by SmartPLS 3rd version. The result of this research shows that total quality management has not positively effect on organizational performance, total quality management has positively effect on innovation, innovation has positively effect on organizational performance, total quality management has positively effect on organizational performance mediated by innovation, and entrepreneurial orientation has positively effect on organizational performance

Perngaruh Leverage, Likuiditas, Dan Profitabilitas Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Revita Apriliani, Ardiansyah
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research has a purpose to obtain empirical evidence regarding the effect of liquidity, leverage, and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study selected data with purposive sampling technique and selected 106 samples that met the criteria. The research data was processed using SPSS (Statistical Product and Service Solution) Version 23rd. The results showed that liquidity with a proxy current ratio and leverage with a debt to equity ratio proxy simultaneously had a negative and not significant effect on dividend policy. Meanwhile, profitability with a return on equity proxy has a positive and significant effect on dividend policy. Simultaneously, liquidity, leverage, and profitability influence dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017

Pengaruh Board Of Directors Terhadap Cost Of Capital Dengan Risk Disclosure Sebagai Variabel Mediasi Glady, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of board of directors on cost of capital in manufacturing industries listed in Indonesian Stock Exchange during the period of 2017. This research used 25 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 25 data for one year. The data used were secondary data in the form of financial information and non-financial information from the annual reports and forecasting EPS data from marketscreener website. This research data was processed using Smart PLS 3. The result of this research shows that risk disclosure doesn’t have a significant effect on cost of capital. Board of directors also does not have a significant effect on cost of capital, directly or indirectly through the mediator

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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