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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 1 (2020): Januari 2020" : 50 Documents clear
PENGARUH INTELLECTUAL CAPITAL, BOARD STRUCTURE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE Sudono Luimenta, Nurainun Bangun
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 (121.617 KB) | DOI: 10.24912/jpa.v2i1.7151

Abstract

Firm performance is one indicator in a company that describes an increase or decrease in firm’s performance. The decision not only depends on the theoretical view but also the firm-specific variables. The purpose of the research is to analyze the correlation intellectual capital, board structure, and corporate social responsibility to firm performance in the basic and chemical industry sector companies found in manufacturing firms in Indonesia Stock Exchange in the study period of 2015 through 2017, amounted to 69 companies. Samples were selected using purposive sampling method amounted to 30 companies. Data collection techniques used in this research is secondary data that is processed using Eviews 10 program. The results of this research showed that intellectual capital are significant to firm performacne, while board structure and corporate social responsibility is not significant.
PENGARUH LEVERAGE, GROWTH, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DI BEI Malvin Ibrahim, Jonnardi
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 (164.313 KB) | DOI: 10.24912/jpa.v2i1.7156

Abstract

The purpose of this research is to obtain empirical evidence about the effects of leverage, growth, profitability, and liquidity towards firm value in manufacturing industries sector basic industries and chemicals listed in Indonesian Stock Exchange during the period of 2014-2018. This research used 48 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 of financial information from the financial statements and annual reports. This research data was processed using EViews 9. The result of this research shows that leverage, growth, profitability, and liquidity , does not have a significant effect on firm value. Suggestions that can be given is for further research, it is expected to use other independent variables such as investment opportunity, sales growth, earnings per share (EPS), free cash flow, andbusiness risk that might show better results.
PENGARUH PROFITABILITAS, LIKUIDITAS, FIRM GROWTH, KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI Dalvin Steven, Rosmita Rasyid
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 (230.71 KB) | DOI: 10.24912/jpa.v2i1.7161

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity, company growth, dividend policy and investment decisions on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The method of selecting samples in this study was purposive sampling, while 33 companies were selected as samples. The technique of using data uses multiple regression analysis using the IBM SPSS Statistics 25. The results of this study show that profitability, dividend policy and investment decision are significantly positive related to firm value. Liquidity and firm growth are significantly negative firm value.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fergy Merzyana, Elizabeth Sugiarto Dermawan
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 (210.518 KB) | DOI: 10.24912/jpa.v2i1.7166

Abstract

The purpose of this study was to determine the effect of growth, profitability, leverage, firm size, and institutional ownership on firm value in manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. The sampling method used was purposive sampling with 133 data of total sampel. The result showed that growth, profitability and leverage have a significant influence on firm value, firm size have no significant influence on firm value, and institutional ownership have negatif influence on firm value.
PENGARUH INTELLECTUAL CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP FINANCIAL PERFORMANCE Bartolomeus Thomas Ardianto, 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 (142.941 KB) | DOI: 10.24912/jpa.v2i1.7171

Abstract

The purpose of this research is to analyze the predictive effect of Intellectual capital, Firm size and leverage on Financial Performance. The sample of this research is 65 manufacturing companies listed on the Indonesia Stock Exchange within the year  2015-2017. Application that is used in this research is Eviwews 9. The results of the t test in this research indicate that Human capital, structural capital and capital employed have a significant influence on Financial performance, meanwhile firm size and leverage does not have a significant effect on financial performance. Simultaneously, the results of the F test in this research show Human capital, structural capital and capital employed, Firm size and leverage have an significant influence on the financial performance.
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Michelle Claudia Putri, Elizabeth Sugia
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 (200.93 KB) | DOI: 10.24912/jpa.v2i1.7176

Abstract

The purpose of this research is to obtain empirical evidence the influence of leverage, firm size, sales growth, liquidity and tangibility towards financial performancein manufacturing companies listed in Indonesia Stock Exchange from period 2015 – 2017. This research used purposivesampling method with total sampel 50 manufacturing companies that have been selected with certain criteria with 150 total data in three year. Data processed with SPSS version 23. The result of research shows that firm size and liquidity has positive significant influence towards financial performance, tangibility has negative significant influence towards financial performance, leverage and sales growth has no significant influence towards financial performance.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Diah Ayu Sekar Astuti, Viriany
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 (153.879 KB) | DOI: 10.24912/jpa.v2i1.7140

Abstract

The purpose of this research is to obtain empirical evidence about effects of profitability, leverage, asset structure, and activity to firm value of the sector manufacturing companies listed in the Indonesian stock exchange in the period of 2016-2018. The research is conducted by taking 73 samples using purposive sampling method. The result of this research that profitability and asset structure has a positive significant effect to firm value, activity has a negative significant effect to firm value, while liquidity and leverage has no significant effect to firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI CSR PADA PERUSAHAAN MANUFAKTUR TAHUN 2015-2017 Veronika Natalia Shi, Widyasari
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 | DOI: 10.24912/jpa.v2i1.7172

Abstract

Corporate social responsibility disclosure is a business ethic that concludes the company has obligations to interested parties such as stakeholders including customers, employees, investors, the government, and the community or the community around the company's work and operations. Corporate social responsibility disclosure is the issues that grows widely in indonesian bussiness. The researches on corporate social responsibility disclosure find different results. This study is aimed to explain the influence of firm size, leverage, profitability, and firm age to corporate social responsibility disclosure. The sample in this study is Indonesian manufacture companies listed in 2015- 2017 whose annual reports disclose corporate social responsibility activities and can be accessed at Indonesian Stock Exchange website, there are 66 manufacture companies chosen as sample with applying purposive sampling technique. The variables used in this study are corporate social responsibility disclosure as the dependent variable and firm size, leverage, profitability, and firm age as independent variables. This study employs descriptive and statistical analysis technique using E-Views software version 10.0. The result of research shows that firm size partially has a negative effect on corporate social responsibility disclosure while the other independent variabel leverage, profitability, and firm age have no effect to corporate social responsibility disclosure.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Valentina Sinta Dewi, Agustin Ekadjaja
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 | DOI: 10.24912/jpa.v2i1.7139

Abstract

The objective of this research is to obtain empirical evidence on the influence of profitability, liquidity and firm size toward firm value. This research uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2015-2017. The results of this research indicate that profitability, liquidity and firm size have a significant influence on firm value. To further research, make the sample count bigger, use companies that include not only manufacturing companies and use variabels that have not been used that may influence companies firm value. 
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Ritchie Jeconiah, Rini Tri Hastuti
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 | DOI: 10.24912/jpa.v2i1.7137

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage and company growth, on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2018. This study uses 42 manufacturing companies that have been selected through a purposive sampling method with a total of 126 data for three years. The data used are secondary data in the form of financial statements which ends on 31 December ended period. Processing data in this study using SPSS 23. The results of the study shows that leverage has a significant and positive effect on firm value. Nonetheless, leverage doesn’t have any impact on firm value and firm growth has a significant effect but negative for company value.

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