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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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INDONESIA
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 4 (2020): Oktober 2020" : 50 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR TAHUN 2015-2018 Joshua, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.193 KB) | DOI: 10.24912/jpa.v2i4.9329

Abstract

The purpose of this study was to show how the influence of corporate social responsibility, institutional ownership and board size on financial performance. The subjects in this study were 66 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 to 2018. The sample selection in this study was carried out using a sample selection method based on criteria. The data in this study were processed with the Eviews program version 9. The results of this study indicate that the variables of corporate social responsibility and institutional ownership do not have a significant effect on financial performance. Meanwhile, the variable board size has a significant influence on financial performance.
PENGARUH DER, ROE, ROA, NPM, DAN EPS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR Yuliana, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.153 KB) | DOI: 10.24912/jpa.v2i4.9334

Abstract

The purpose of this study was to analyze the effect of debt to equity ratio, return on equity, return on asset, net profit margin, earning per share on stock prices on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples that can be found in this study were 63 companies using purposive sampling techniques. The technique for processing data uses multiple regression analysis using Eviews application version 10.0 and Microsoft Excel 2010. Simultaneously debt to equity ratio, return on equity, return on asset, net profit margin, earning per share together there is an influence on stock prices. Partially the results of this study indicate that return on asset and earning per share have a positive influence on stock prices. Return on equity and net profit margin have a negative effect on stock prices while debt to equity ratio has no positive effect on stock prices.
PENGARUH PROPORSI KEPEMILIKAN PUBLIK DAN TRANSPARANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN Danka Winata, Ardiansyah R
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.182 KB) | DOI: 10.24912/jpa.v2i4.9356

Abstract

The purpose of this research is to gain empiricist validation in regards to the effect of public ownership proportion and financial transparency to the quality of financial report. Samples in this report include 328 general public who are aware of Public Listed Kimia Farma LTD and provided with information about the display form of the company’s financial report which listed in the Indonesia Stock Exchange or Bursa Efek Indonesia (BEI). Data in this report is treated with the SPSS 25. The result of this report shows that the public ownership proportion and financial transparency have a significant impact on the quality of the financial report. It is believed that adding new independent variables to enhance the overall independent variables in explaining the dependent variables could improve the financial report.
FAKTOR - FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR Dianti Anindya Putri, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.887 KB) | DOI: 10.24912/jpa.v2i4.9361

Abstract

The purpose of this research is to obtain empiricial evidence about the effects of liquidity, capital structure, asset structure, inventory turnover, and cash turnover on firm performance in manufacturing company listed in the Indonesian Stock Exchange in the period of 2016-2018. The research is conducted by taking sample of 70 manufacture company. The t-test shows that there are negative relation between capital structure and asset structure on firm performance. While inventory turnover has positive relation with firm performance. However there is no significant relation liquidity dan cash turnover on firm performance.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR Veronica, Viriany
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.377 KB) | DOI: 10.24912/jpa.v2i4.9366

Abstract

The purpose of this study is to obtain empirical evidence about the effect of profitability, capital structure, liquidity, and company size on the value of companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study uses data from financial statements published on the official website of the IDX. The results of this study indicate that capital structure has a significant positive effect on firm value. But other variables such as profitability, liquidity and firm value do not have a significant negative effect on firm value. To improve further research, it is expected to use a sample of companies from other sectors besides manufacturing, add a number of samples by extending the study period, and use other independent variables.
PENGARUH MODAL INTELEKTUAL TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI PEMEDIASI Ferdinandus Indra, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.943 KB) | DOI: 10.24912/jpa.v2i4.9371

Abstract

The purpose of research is to obtain empirical evidence about the impact of intellectual capital to earnings quality with earnings management as intervening, this research used sampel as manufacture companies listed on the indonesia Stock Exchange (IDX) in 2016-2018. This study used 67 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the double regretion analysis model and path analysis. The result of this research show that intellectual capital has significant negative impact indirectly on earnings quality with earnings management as intervening variable in reporting and financial practices.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Lily Yovianti, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.923 KB) | DOI: 10.24912/jpa.v2i4.9376

Abstract

The aim of this research is to examine the effect of leverage, profitability, firm size, and institutional ownership on the earnings management. This research uses 91 data from 30 sample of property and real estate companies listed in the Indonesia Stock Exchange for the period 2015-2017. This research used SPSS for Windows version 22 to process data. The data used in this study are secondary data that contain financial statements. The statistical method used in this study is the method of multiple linear regression. The result of the analysis indicated that profitability and institutional ownership has negative effect on earnings management, leverage and firm size have no effect on earnings management.
FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Nadila Geofani, Ngadiman
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.263 KB) | DOI: 10.24912/jpa.v2i4.9381

Abstract

The purpose of this study is to examine the effect of profitability, leverage, capital intensity, and inventory intensity on tax avoidance. This study uses secondary data which was tested using eviews program 10.0. Samples that have been selected by purposive sampling method and selected as many as 66 manufacture companies as a sample from 175 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research on profitability have significantly negative, and the other variables (leverage, capital intensity, and inventory intensity) are not significant to the tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON KEUANGAN Tita, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.712 KB) | DOI: 10.24912/jpa.v2i4.9320

Abstract

The purpose of this study was to examine the effect of profitability, liquidity, market to book value, debt to equity ratio, firm size, collateralizable asset, and operating cash flow on dividend policy of non financial company that listed in Indonesia Stock Exchange for the period 2016-2018. This research used 125 of non financial company that was selected using purposive sampling method. This research used secondary data take from www.idx.co.id website and processed by Eviews 10. The results of this study indicate that profitability have negative and significant influence effect on dividend policy. Debt to equity ratio and collateralizable asset have positive and significant effect on dividend policy, while liquidity, market to book value, firm size, and operating cash flow have no significant effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PROFITABILITY PADA PERUSAHAAN MANUFAKTUR TAHUN 2016-2018 Edlyn Felicia, Elizabeth Sugiarto D
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.356 KB) | DOI: 10.24912/jpa.v2i4.9325

Abstract

The purpose of this study is to obtain evidence on the effect of sales growth, firm size, leverage, and cash management on firm profitability in manufacture companies listed in Indonesian Stock Exchange during 2016-2018. Sample was selected using purposive sampling method amounted to 289 samples. Data processing techniques using multiple linear regression analysis with helped by Statistical Package for Social//Science (SPSS) Program 22 version. The results of this study show that sales growth, firm size and cash management have positive influence towards firm profitability, while leverage has negative influence towards firm profitability.

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