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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 3 (2020): Juli 2020" : 50 Documents clear
PENGARUH INTELLECTUAL CAPITAL DAN CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE PERUSAHAAN MANUFAKTUR Su Lian Silvya, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.564 KB) | DOI: 10.24912/jpa.v2i3.9536

Abstract

The purpose of this research was to study the effect of Intellectual Capital (HCE, SCE, and CEE) and Capital Structure (DER) on Firm Performance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. In this research there are 69 selected manufacturing companies that were listed on the Indonesia Stock Exchange in the 2016-2018 period so that the required data were 207 data samples. In this research panel model trial and hypothesis test were conducted. The results of this study indicate that HCE partially has no influence on company’s Return on Assets (ROA), while SCE and CEE partially has a positive influence on the company's Return on Assets (ROA) and Debt to Equity Ratio partially has a negative influence on company’s Return on Assets (ROA).
PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRM VALUE DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL MEDIASI Yehezkiel Iwan Kurniawan, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.613 KB) | DOI: 10.24912/jpa.v2i3.9522

Abstract

The purpose of this research is to obtain empirical evidence about the effects of Intellectual Capital on Firm Value using Capital Structure as mediating variabel. The research is conducted by taking 79 samples from manufacturing companies subsector food and beverage which announce their financial statements from 2014 to 2018. Statistical Package for the Social Sciences (SPSS) ver. 24 and smartPLS 3.0 are used to analyze data. The results show that Intellectual Capital have a significant influence on Firm Value. Besides, Capital Structure can mediating the effect of Intellectual Capital on Firm Value, although it reduces the influence of IC directly.
PENGARUH FIRM SIZE, PROFITABILITY, DAN CEO DUALITY TERHADAP RISK DISCLOSURE Via Novianty, Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.072 KB) | DOI: 10.24912/jpa.v2i3.9527

Abstract

The purpose of this research is to analyze the effect of firm size, profitability, and CEO duality of risk disclosure in listed banking companies in Indonesian Stock Exchange period 2016-2018. This research sample used 27 banking companies in Indonesian Stock Exchange during the period 2016-2018. This research uses the number of disclosure items in IFRS 7 in the index disclosed in each company’s annual report and also use multiple regression analysis. The results of this analysis indicate that firm size positively affect risk disclosure, while profitability and CEO duality have no impact on risk disclosure.
PENGARUH LEVERAGE PROFITABILITAS LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR Mabid Nurdin, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.783 KB) | DOI: 10.24912/jpa.v2i3.9532

Abstract

This study aims to examine the effect of leverage, profitability, 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 10.0. This study uses 61 companies  within 3 years period and the result using 183 unit sampling. The results of this study indicate that leverage profitability and liquidity have no effect on return of stock, differing with firm size that significantly influence the return of stock.
PENGARUH ROA, LDR, NIM, DAN NPL TERHADAP CAPITAL ADEQUACY RATIO (CAR) Lewina Rianto, Susanto Salim
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.373 KB) | DOI: 10.24912/jpa.v2i3.9537

Abstract

The purpose of this empirical research is to examine the influence of return on asset (ROA), loan to deposit ratio (LDR), net interest margin (NIM), and non performing loan (NPL) toward capital adequacy ratio (CAR). This research uses 107 sample banks listed on the Indonesia Stock Exchange in the year of 2016-2018. Data processing techniques in this research using program SPSS for windows version 23. The results of this research indicate that all independent variables simultaneously have a significant effect on capital adequacy ratio (CAR). The partially test indicate that loan to deposit ratio (LDR) and non performing loan (NPL) have a significant effect on capital adequacy ratio (CAR), while return on asset (ROA) and net interest margin (NIM) have no significant effect on capital adequacy ratio (CAR).
FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Dian Sasmita Ayu Damayanti, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9533

Abstract

The purpose of this study is to identify the effect of firm size, profitability, leverage, and sales growth on cash holding of manufacturing companies listed in Indonesian Stock Exchange in the period of 2016 - 2018. This study uses purposive sampling as the sampling technique and uses 70 manufacturing companies as research sample. The results of this study concludes that profitability has a positive effect on cash holding, while firm size, leverage, and sales growth has no significant effect on cash holding.
PENGARUH EPS, PBV, PER, DAN PROFITABILITY TERHADAP RETURN SAHAM Evelyn Rachelina, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9540

Abstract

The purpose of this study was to analyze the effect of earnings per share, price to book value, price earning ratio, and profitability on stock returns in consumer goods manufacturing companies that listed in the Indonesia Stock Exchange (IDX) at 2015 - 2018. This study uses 108 data from consumer goods manufacturing companies that have been selected through a purposive sampling method. The data used is secondary data that is processed using SPSS Ver. 23. F test results show the independent variable together has a significant effect on the dependent variable. t test results show that earnings per share significantly positif influence stock returns, while prices for book value, price earning ratios and profitability do not have a significant effect on stock returns.
PENGARUH INTELLECTUAL CAPITAL , FREE CASH FLOW, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Catherine, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9545

Abstract

This research aims to determine the effect intellectual capital, free cash flow and capital structure toward the financial perfomance. This research uses 75 samples manufacturing companies listed on the Indonesia Stock Exchange in the year of 2016-2018 using Eviews 10. The results of t test indicate that intellectual capital have a negative unsignificant effect on financial performance. Free cash flow have a negative significant effect on financial performance and capital structure have positive unsignificant effect on financial performance. The results of this research indicate that all independent variables simultaneously have a significant effect on dividend policy (F test).
PENGARUH JAJARAN DIREKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP TAX AVOIDANCE Priska Aprilia Aryanto, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9550

Abstract

The purpose of this research is to obtain empirical evidence about the effect between Board of Directors and Corporate Social Responsibility with Tax Avoidance on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. This study used 79 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of annual report. The statistical method used to test the research hyphotesys is the double regretion analysis model. The results of this research are Board of Directors and Corporate Social Responsibility has positive significant effect with Tax Avoidance. For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, DAN PERPUTARAN MODAL KERJA TERHADAP NILAI PERUSAHAAN Cendy Chandra, Jonnardi
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9555

Abstract

The purpose of this research to determine the effect of profitability, leverage and working capital turnover to firm value. This research uses a simple random sampling method so that the selected sample of 52 companies from a population of 60 manufacturing companies listed in the Indonesia Stock Exchange for the year 2014-2018. This research used the EVIEWS program version 9.0. The result based on t test indicate that profitability has a positive effect on firm value, leverage has a positive effect on firm value, while Working Capital Turnover has a negative effect on firm value.

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