cover
Article Per Year (5 Year)
All
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
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
 1   2   3   4   5 
Search results for , issue "Vol 2, No 4 (2020): Oktober 2020" : 50 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN INDUSTRI MANUFAKTUR YANG LISTED DI BEI Ricky Samuel Makinto, Sofia Prima Dewi
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 (154.824 KB) | DOI: 10.24912/jpa.v2i4.9330

Abstract

The purpose of this research is to obtain empirical evidence about the factors that influence the value of manufacturing industry companies listed on the Indonesia Stock Exchange. This research examines the effect of company growth, capital structure, profitability, and earnings per share on firm value. The sample used in this research is 46 manufacturing companies from a total population of 135 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The side technique used is purposive sampling using secondary data that can be accessed in the annual financial statements. Data processing is performed using eviews 10.0 software. The results showed that capital structure has a positive effect on firm value, while company growth, profitability, and earnings per share have no influence on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI BEI Liana Sulasti Hasan, Lukman Surjadi
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 (175.047 KB) | DOI: 10.24912/jpa.v2i4.9335

Abstract

The purpose of this study is to find out whether the factors of profitability, leverage, firm size, and growth affect earnings management in manufactur companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used is purposive sampling with total sample 43 data. Data processing is done by using E-views 9.0. The results showed that profitability has a positive effect on earnings management, while leverage and growth do not have positive effect on earnings management, and firm size do not have negative effect on earnings management.
PENGARUH KONTRAK HUTANG, BIAYA POLITIK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2016-2018 Venina, Augustpaosa Nariman
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 (212.894 KB) | DOI: 10.24912/jpa.v2i4.9357

Abstract

The purpose of this research is to know the effect of leverage, political cost, and institutional ownership of earnings management on manufacturing company listed on the Indonesia Stock Exchange from 2016-2018. The sampling method used in this research used 36 manufacturing companies that were selected using purposive sampling method. Data used for this studyis obtained from financial statement for the year ended December 31st during 2016-2018. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software Eviews 9.0. The result for this research showed that leverage have negative and not significant effect, political cost have positive and not significant effect, while institutional ownership have positive and significant effect.
FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN GARMEN DAN TEKSTIL DI BEI Karina Yuriska H, Hendro Lukman
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 (114.236 KB) | DOI: 10.24912/jpa.v2i4.9362

Abstract

The objective of this research is to obtain empirical evidence about the effect of EPS, Profitability and Current Ratio toward Share Price. This research uses secondary data. The object of this research is garment and textile companies listed in the Indonesia Stock Exchange (IDX) during the year 2014-2018. This research is conducted with 16 garment and textile companies as the sample. Furthermore, data collection techniques used in this research is purposive sampling that is processed using Statistical Package for the Social Sciences (SPSS) ver 24.0 program. The results of this research show that EPS has a significant effect toward Share Price, at the same time Profitability and Current Ratio do not have significant effect toward Share Price
PENGARUH LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Hari Setyadi, Jamaludin Iskak
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 (182.094 KB) | DOI: 10.24912/jpa.v2i4.9372

Abstract

This study aims to analyze the relationship among leverage, profitability and liquidity toward firm value. This research used purposive sampling method. The type data is panel data during 2015-2017 in the from Indonesia Stock Exchange with total sampel was 192 data. Data analysis technique using multiple linear regression with Eviews program 10.0. The results shows that leverage have no significant effects on firm value, meanwhile profitability and liquidity has significant on firm value.
FAKTOR YANG MEMPENGARUHI ERC PADA PERUSAHAAN MANUFAKTUR INDONESIA YANG TERDAFTAR DI BEI Brigitta Patricia Pandana, Linda Santioso
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 (214.052 KB) | DOI: 10.24912/jpa.v2i4.9377

Abstract

This research is purposely done to analyze the effect of firm size, dividend payout ratio, profitability, and leverage on Earnings Response Coefficient (ERC). This research used 90 samples of manufacturing enterprises which is listed on the Indonesia Stock Exchange from the period of 2016-2018. The data in this research was processed using the multiple regression analysis from E-Views 9.0. Based on the analysis, it could be concluded that firm size and leverage have a significant effect on ERC. In the meanwhile, dividend payout ratio and profitability don’t have a significant effect on ERC. Firm size, dividend payout ratio, profitability, and leverage simultaneously have a significant effect on ERC. 
ANALISIS PAJAK PENGHASILAN BADAN TERUTANG PADA PT. XXX TAHUN 2018 Nikomang Kandy Sani, Purnamawati Helen Widjaya
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 (99.663 KB) | DOI: 10.24912/jpa.v2i4.9382

Abstract

The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Stefany Liputri, Liana Susanto
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 (172.543 KB) | DOI: 10.24912/jpa.v2i4.9321

Abstract

An increase in the company's cash holdings will create better corporate policies of storage company cash to accumulate cash reserves and making reinvestments. This research uses 33 manufacturing companies listed on the Indonesia Stock Exchange that have been selected using a purposive sampling method from a total of 137 companies in a three-year period. This research used panel data analysis to test the relationships between cash holdings and the identified determinant factors such as profitability, leverage, net working capital and capital expenditure. The data in this research were processed using the Eviews version 10 program. This research concludes that profitability, leverage, net working capital and capital expenditure significantly effect on cash holding of manufacturing companies in Indonesia.
PENGARUH KONSERVATISME AKUNTANSI, PERSISTENSI LABA, DAN RISIKO SISTEMATIK TERHADAP EARNINGS RESPONSE COEFFICIENT Elizabeth Stephanie Chandra, Herlin Tundjung
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 (142.261 KB) | DOI: 10.24912/jpa.v2i4.9326

Abstract

The purpose of this study is to obtain empirical evidence of accounting conservatism, earnings persistence, and systematic risk toward Earnings Response Coefficient at manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This study used 42 manufacturing companies that have been selected using purposive sampling method with total 126 data for three years. This research data processing using Eviews version 9.0. The result of research shows that: 1) accounting conservatism has no significant effect onEarnings Response Coefficient; 2) earnings persistence has a significant effect on Earnings Response Coefficient; and 3) systematic risk has no significant effect on Earnings Response Coefficient.
PENGARUH DIVIDEND YIELD, SALES GROWTH, FIRM VALUE, FIRM SIZE TERHADAP RETURN SAHAM Cynthia, Susanto Salim
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 (202.76 KB) | DOI: 10.24912/jpa.v2i4.9331

Abstract

The purpose of this research is to know the effect of dividend yield, sales growth, firm value, and firm size on stock return. The sample of this research use 144 manufacturing companies that listed on ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 79 sample that met the criteria to be tested in this research. Analysis tool that will be used to analyse the hypothesis with multiple linear regression model is program SPSS 23. The result for the research showed simultaneously dividend yield, sales growth, firm value, and firm size have a significant effect on stock return and partially dividend yield, firm value, and firm size do not have a significant effect on stock return, while sales growth have a significant effect on stock return.

Page 4 of 5 | Total Record : 50

 1   2   3   4   5 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2024): April 2024 Vol. 6 No. 1 (2024): januari 2024 Vol. 5 No. 4 (2023): Oktober 2023 Vol. 5 No. 3 (2023): Juli 2023 Vol. 5 No. 2 (2023): April 2023 Vol. 5 No. 1 (2023): Januari 2023 Vol. 4 No. 4 (2022): Oktober 2022 Vol. 4 No. 3 (2022): Juli 2022 Vol. 4 No. 2 (2022): April 2022 Vol 4, No 2 (2022): April 2022 Vol 4, No 1 (2022): January 2022 Vol. 3 No. 4 (2021): Oktober 2021 Vol 3, No 4 (2021): Oktober 2021 Vol 3, No 3 (2021): Juli 2021 Vol. 3 No. 3 (2021): Juli 2021 Vol 3, No 2 (2021): April 2021 Vol 3, No 1 (2021): Januari 2021 Vol. 3 No. 1 (2021): Januari 2021 Vol. 2 No. 4 (2020): Oktober 2020 Vol 2, No 4 (2020): Oktober 2020 Vol 2, No 3 (2020): Juli 2020 Vol 2, No 2 (2020): April 2020 Vol. 2 No. 2 (2020): April 2020 Vol. 2 No. 1 (2020): Januari 2020 Vol 2, No 1 (2020): Januari 2020 Vol 1, No 1 (2019): Januari 2019 Vol 1, No 4 (2019): Oktober 2019 Vol 1, No 3 (2019): Juli 2019 Vol. 1 No. 2 (2019): April 2019 Vol 1, No 2 (2019): April 2019 More Issue