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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 31 Documents
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Search results for , issue "Vol. 4 No. 2 (2022): April 2022" : 31 Documents clear
Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19197

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of financial performance and capital structure on firm value with firm size as a moderating variable in manufacturing companies listed on IDX 2017-2019. In this study using secondary data obtained from the site www.idx.co.id by using 66 companies as samples that have been selected using purposive sampling method. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 25 and Microsoft Excel 2019. The results of this study indicate that financial performance and capital structure have a positive and significant effect on firm value. Firm size can moderate the influence of financial performance on the firm value, while capital structure has no effect on firm value with firm size as a moderating variable. The implication of this study is the need to increase the execution of financial performance and capital structure in the company that will increase firm value in the long run.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Pradita Vanadya; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19530

Abstract

The purpose of this research is to obtain empirical evidence about the effects of cash flow, profitability, leverage, net working capital, and capital expenditure on cash holding of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2017-2019. This research use 31 manufacturing companies as sample and also use multiple regression analysis. The research data is managed using E-views software version 10 and Microsoft Excel 2019. The results of this research show that leverage and net working capital has significant negative effect towards cash holding. This research also indicates that cash flow, profitability, and capital expenditure have not significant towards cash holding.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19533

Abstract

This research aimed to obtain empirical evidence about the effect of profitability, firm size, intellectual capital and good corporate governance on firm value. This study used 84 data samples of manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. This study used Eviews 11 program to process data. Sample was selected using purposive sampling method. The statistical method used to test the hypothesis was the multiple linear regression. The results of this research showed that profitability, firm size and intellectual capital had no effect on firm value, while good corporate governance had a positive effect on firm value. The implication of this research is the need to improve management performance in managing its assets to generate profits, determine strategies, and supervise company operations to increase company value which will provide good signals for investors.
Faktor Yang Memengaruhi Manipulasi Laba Perusahaan Manufaktur Yang Terdaftar Di BEI
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19545

Abstract

The purpose of this research is empirically to examine the effect of CEO Tenure, Earning Power, and Financial Stability with Corporate Governance as a moderating variable on Earning Manipulation in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This research used 64 samples and 320 data selected by purposive sampling technique. Earning Manipulation measured by using M-Beneish Score. Binary logistic regression analysis used on analyzing research data and the IBM SPSS Statistics 25 Program used as a research analysis tool. Based on the hypothesis testing result show that CEO Tenure and Earning Power do not have effect to Earning Manipulation, however Financial Stability has positive significantly effect to Earning Manipulation. Corporate Governance cannot moderate the effect of CEO Tenure and Earning Power on Earning Manipulation. The implication of this research is the need of an effective governance mechanism to reduce the impact of financial instability on earnings manipulation practices, which will prevent stakeholders from loss.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Property Dan Real Estate
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19550

Abstract

This research aims to test empirically the effect of firm size, growth, tangibility, liquidity, and profitability on the capital structure on property and real estate companies listed in the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 40 companies. Data processing techniques using multiple regression analysis with Eviews statistical tool. The results showed that company size, growth, and liquidity had a negative effect on capital structure. Furthermore, tangibility and profitability did not have effect on capital structure. This research has important policy implications for the finance managers of property and real estate companies.
Pengaruh GCG, Free Cash Flow, Dan Ownership Structure Pada Perusahaan Manufaktur
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19553

Abstract

This study aims to test empirically the influence of Board Size, Board Independence, Board Meetings, Free Cash Flow, Ownership Concentration, and Managerial Ownership on Corporate Performance in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2019 period. The sample was selected by purposive sampling method and the data used were 71 companies. The test method used in this study is linear regression using the EViews 10 software. Based on the results of the research that has been done, it can be concluded that Free Cash Flow has a positive effect on Corporate Performance, while Board Size, Board independence, Board Meetings, Ownership Concentration and Managerial Ownership have no influence on Corporate Performance. The implication of this research is that large amounts of free cash flow can help improve company performance.
Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Di Indonesia Tahun 2017-2019
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19555

Abstract

The purpose of this research is to examine the effect of firm size, leverage, profitability, net working capital, and growth opportunities towards cash holding of manufacturing companies listed in the Indonesia Stock Exchange from 2017-2019. The dependent variable used in this research is cash holding. The independent variables used in this research are firm size, leverage, profitability, net working capital, and growth opportunities. The research used 72 manufacturing companies as sample that were selected using purposive sampling method. Data processing techniques using multiple regression analysis with Eviews 11. The result of this research shows that firm size, leverage, and profitability has non-significant effect on cash holding and net working capital and growth opportunities has a significant negative effect on cash holding. The implication of this study is companies still need to pay attention to the amount of cash they have for the continuity of their company.
Pengaruh Efektivitas Dewan Direksi Dan Komite Audit Terhadap Internet Financial Reporting (IFR)
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19558

Abstract

This research aims to obtain empirical evidence about the effect of Board of Directors Effectiveness, Audit Committee Effectiveness, and Independent Commissioner toward IFR. This research uses secondary data from the site www.idx.co.id. The population of this research is all sectors in property, real estate, and building construction from 2017-2019. This research is conducted with a sample of 90 data. Furthermore, data in this research is processed using SPSS ver 25.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Board of Director Effectiveness and Independent Commissioner have a significant negative towards Internet Financial Reporting (IFR), while Audit Committee Efectiveness has a significant positive effect towards Internet Financial Reporting (IFR).
Faktor Yang Mempengaruhi Risk Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Goutami Paxia; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19565

Abstract

The purpose of this research is to obtain empirical evidence about the effects of board independence, profitability, firm size, leverage, and institutional ownership on risk disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research used 87 samples and 261 data from manufacturing companies selected by the purposive sampling method. Data processing techniques uses multiple linear regression analysis and processed using Eviews 11. The result of this research indicate that firm size has a positive and significant effect on risk disclosure while board independence, profitability, leverage, and institutional ownership have no significant effect on risk disclosure.
Faktor-Faktor Yang Mempengaruhi Risk Disclosure
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19567

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of firm size, leverage, board independence, and liquidity in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 87 samples and 261 manufacturing company data which were selected based on purposive sampling method. The research data was inputted with Microsoft Excel and processed through the Eviews 11.0 software. The results of this study indicate that firm size has a significant effect on Risk Disclosure, while leverage, board independence, and liquidity have no significant effect on Risk Disclosure. The implication of this research is the need for an increase in firm size, leverage, board independence, and liquidity to increase company activities in the level of risk disclosure.

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