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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
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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 50 Documents
Search results for , issue "Vol 2, No 1 (2020): Januari 2020" : 50 Documents clear
FAKTOR – FAKTOR PENGARUH KINERJA KEUANGAN BANK Marcellus Anggara Hanafi, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.868 KB) | DOI: 10.24912/jpa.v2i1.7144

Abstract

The Purpose of this journal is to investigate factors influencing financial performance of banking companies listed in Indonesia Stock Exchange (IDX). This research done by multiple regression model for 43 listed banking companies for the period of 2015-2017. Findings suggest that capital adequacy dan management efficiency have an impact to financial performance, Asset quality, liquidity management, gross domestic product, dan inflation do not appear to influence financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Ivone Margaretha, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.029 KB) | DOI: 10.24912/jpa.v2i1.7127

Abstract

The purpose of this empirical research is to examine about the effect of profitability, firms size, leverage, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 60 manufacturing companies that were selected using purposive sampling method for a total of 180 data in three years. Data processing techniques used are Eviews version 9.0. This research used panel data regression analysis. The results of this research shows profitability, leverage, and capital expenditurehave effects on cash holding, and firm size have no effect on cash holding. Siggestions that can be given are for further research to be expected to use other independent variables such as liquidity, cash flow, working capital, inventory turnover, and dividend payment that may show better results.
PENGARUH CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM VALUE Sri Yulia Agustina, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.067 KB) | DOI: 10.24912/jpa.v2i1.7149

Abstract

The purpose of this research is to obtain empirical evidence of the effect of Capital Structure, Profitability, Firm Size, and Leverage to Firm Value on manufacturing company listed in Indonesia Stock Exchange (IDX)on period 2015-2017. This research used 66 manufacturing company as the sample with purposive sampling method. Application that is used in this research is Eviews 9.Based on F-test states that every independent variables in this research have a significant effect to Firm Value. Based on t-tests, the results are Capital Structure have a negatif and significant effect to Firm Value. Whereas Profitability and Leverage  have a positive and significant effect to Firm Value. And Firm Size has a positive and insignificant  effect to Firm Value.
PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Andrew Jaya Saputra, Susanto Salim
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.268 KB) | DOI: 10.24912/jpa.v2i1.7154

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, leverage, firm size, and sales growth on financial distress in manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 109 samples of manufacturing companies that have been previously selected using purposive sampling method for three years. The data used were secondary data in the form offinancial information from the financial statements and annual reports. This research data was processed using E Views 9. The result of this research shows that profitability has a significant effect on financial distress, while leverage, firm size, and sales growth does not have a significant effect on financial distress. Suggestions that can be given is for further research, it is expected to use other independent variables such as liquidity, managerial ownership, or with good corporate governance that might show better results.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Novianti, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.328 KB) | DOI: 10.24912/jpa.v2i1.7159

Abstract

The purpose of this study was to examine the effect of company size, capital structure, profitability, and liquidity on firm value The sample used in the study amounted to 66 companies with a total of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 using purposive sampling method.  The data obtained is then processed using software E-Views version 10.0. Research shows that profitability has an effect on company value, firm size, capital structure, and liquidity does not affect the value of the company.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Alvina, Sufiyati
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.363 KB) | DOI: 10.24912/jpa.v2i1.7164

Abstract

The purpose of this study was to analyze the influence of profitability, liquidity, company size, and investment decisions on the value of the company in the utility, infrastructure, and transportation sector service companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2017. used in this study using purposive sampling and 40 companies selected as samples. The technique for processing data in this journal uses multiple regression analysis with the help of IBM SPSS Statistics 25 and Microsoft Office 2013 programs. The results of this study indicate that liquidity and investment decisions have a significant effect on firm value, while firm profitability and size don’t significantly influence firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN PERIODE 2015-2017 Marcelina Rosario, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.808 KB) | DOI: 10.24912/jpa.v2i1.7169

Abstract

This research aims to obtain empirical evidence about the effect of audit committee, board size, independent commissioner, firm size, institutional ownership, andintellectual capital on firm performance. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2015-2017. This research is conducted with a sample of 64 manufacturing companies out of 140 manufacturing companies as the population. The data in this research is processed by Eviews version 10.0. The results of this research show that audit committee and intellectual capital has positive effect on firm performance, while board size, independent commissioner, firm size andinstitutional ownership has no effect on firm performance.
PENGARUH BOARD INDEPENDENCE, COMPANY SIZE DAN GEARING RATIO TERHADAP RISK DISCLOSURE Edwin Adhitama, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.177 KB) | DOI: 10.24912/jpa.v2i1.7174

Abstract

This research was made with the aim to determine the effect of board independence, company size and gearing ratio on risk disclosure. The study used 140 samples of data from 35 banking companies found on the Indonesia Stock Exchange in 2014-2017 as a whole. Eviews 9.0 is software that is used to process data. The result of this study shows that company size has positive significant effect on risk disclosure while board independence and gearing ratio have insignificant effect on risk disclosure.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fitri Fransisca, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.754 KB) | DOI: 10.24912/jpa.v2i1.7132

Abstract

The purpose of research is to obtain empirical evidence about the impact of leverage, profitability, and dividend policy to firm value on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used 34 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 leverage have positive and insignificant effect on firm value, profitabilty have positive and significant effect on firm value, and dividend policy have positive and significant effect on firm value. For further research, it is recommended to extending the period of the study and adding other independent variabel and the company sector.
PENGARUH FIRM SIZE, LEVERAGE, DAN INVESTMENT OPPORTUNITY TERHADAP CASH HOLDING Alexandra Monica, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.439 KB) | DOI: 10.24912/jpa.v2i1.7145

Abstract

This research aims to determine the effect of firm size, leverage and investment opportunity on cash holding at manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017. The research uses a sample of 30 companies each year (90 observations). The method of analysis used is multiple regression analysis with SPSS version 23. The results of the research with 5 % significant level shows that firm size has positive effect on cash holding. Leverage has negative effect on cash holding. Investment opportunity doesn’t effect cash holding.