Jurnal Paradigma Akuntansi
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.
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<![CDATA[PENGARUH LIQUIDITY, PROFITABILITY, CAPITAL STRUCTURE TERHADAP FIRM VALUE YANG DIMODERASI DIVIDEND POLICY ]]>
<![CDATA[Alda Erina Gabriella]]>;
<![CDATA[Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.20634
<![CDATA[The aim purpose of this research is to identify, describe, and show the influence of the liquidity, profitability, and capital structure on firm value as moderated by the dividend policy on manufacturing companies that are listed in Indonesian Stock Exchange in the period of 2017-2019. This research is used panel data with purposive sampling method and a total sample of 15 companies. Testing data in this research using EViews 11. The result of this research indicate that liquidity has no significant influence and negative on firm value, profitability and capital structure has no significant influence and positive on firm value, meanwhile dividend policy is unable to moderate the influence between liquidity, profitability, capital structure and firm value. The implication of this research is that the company must keep its profits stable so that investors will be interested in investing and in the end will increase the firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Syane Anggita Santoso]]>;
<![CDATA[viriany viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21323
<![CDATA[The purpose of this study is to analyze the influence of Liquidity, Capital Structure, Company’s Growth and Firm Size on Firm Performance on manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. Sample was selected using purposive sampling method and the valid data was 36 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11.0 for windows and Microsoft Excel 2013. The results of this study show that Capital Structure has a negative and significant effect on the Firm Performance while Liquidity, Company’s Growth and Firm Size have no significant effect on the Firm Performance. The implication of this research is the need to increase management focus to increase Firm Performance which will provide good signals for investors.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Fina Furqi fauzi]]>;
<![CDATA[widyasari widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21326
<![CDATA[The purpose of this study is to determine the effect of dividend policies, profitability, liquidity, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The sampling method used in this study was purposive sampling method. The total sample that can be used in this study in the 2017-2019 period is 52 companies. The results showed that profitability had a significant positive effect on firm value, while dividend policy, liquidity and firm size had no significant effect on firm value. The test results show that it has a significant effect on firm value, namely the profitability variable, while those that are rejected are the dividend policy variable, liquidity, and firm size.]]>
<![CDATA[PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[michelle natio]]>;
<![CDATA[viriany viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21327
<![CDATA[The purpose of this study was to determine the effect of profitability, company size, capital structure and company growth on the value of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses secondary data which is then tested using Eviews 11 SV. The data in this study used 43 manufacturing companies which after being processed by purposive sampling method were 129 total data for three years. The results obtained from the research above are that company size and capital structure have a significant effect on firm value, while profitability and company growth have no significant effect on the company. The implication of this research is the need to improve the capital structure to increase corporate funding activities in order to increase company value and provide a good signal for investors.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT ]]>
<![CDATA[aurelia clara]]>;
<![CDATA[susanto salim]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21328
<![CDATA[The purpose of this empirical research is to examine the influence of financial performance, leverage, firm size, and the composition of the independent board of commissioners toward sustainability report disclosure. This research uses 81 sample company listed on the Indonesia Stock Exchange in the year of 2017-2019. Sample was selected by using purposive sampling method. Data processing techniques in this research using program Eviews version 11.0. The results of this research indicate that all independent variables simultaneously have a significant effect on stock price volatility. The partial testing shows that financial performance, leverage, and the composition of the independent board of commissioners have an insignificant effect, while firm size has a positive significant effect on sustainability report disclosure. The implication in this research is to increase company awareness to publish a sustainability report.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Veneishia Gricelda]]>;
<![CDATA[Agustin Ekadjaja]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21356
<![CDATA[The purpose of this study was to analyze the effect of profitability, liquidity, leverage, firm size, and board size on internet financial reporting or IFR in manufacturing companies listed on the Indonesia Stock Exchange in 2019. This study used a purposive sampling method and obtained 90 samples. Data processing techniques use multiple linear regression analysis assisted by IBM SPSS Statistics 25 and Microsoft Excel programs. The results of this study indicate that profitability and firm size have significant positive effect on IFR, liquidity and board size have insignificant positive effect on IFR, while leverage has insignificant negative effect on IFR. The implication of this research is that it’s hoped thatcompanies can better utilize IFR to complete information for investors in determining their investment.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, DAN FIRM’S SIZE TERHADAP FINANCIAL PERFOMANCE ]]>
<![CDATA[Elsa Florentia]]>;
<![CDATA[Agustin Ekadjaja]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21357
<![CDATA[The purpose of this study is to determine the positive or negative effect of intellectual capital, capital structure, and Firm’s size on firm’s financial performance that is conducted on 28 bank sector listed companies in Indonesia Stock Exchange period year 2017-2019 in forms used of panel data. The data panel analysis fixed effect model which conducted using Microsoft Excel and E Views 11 software. Intellectual capital proxied by value added capital employed and Intellectual capital efficiency, capital structure proxied by debt-to-equity ratio, and firm’s financial performance proxied by return-on-asset. The result of this study are: (1) Value added Capital employed and Debt to Equity Ratio significantly positive effect on firm’s financial performance (2) Intellectual capital efficiency significantly positive effect and debt-to-equity-ratio significantly negative effect only on return-on-asset. (4) Fim’s Size have significant negative effect on firm’s financial performance.The implication of this study is need for company awareness to improve of financial perfomance through intellectual capital.]]>
<![CDATA[PENGARUH PROFITABILITAS, ASSET TANGIBILITY, FIRM SIZE, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL LEVERAGE ]]>
<![CDATA[Melisa Melisa]]>;
<![CDATA[Herlin Tundjung]]>;
<![CDATA[Djeni Indrajati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21363
<![CDATA[This research aims at how the effect of profitability, asset tangibility, firm size, and growth opportunity towards financial leverage on manufactur industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple regression analysis what helped by Eviews program (Econometric Views) for Windows released 11 and Microsoft Excel 2016. The results of this study indicate that profitability has a significant and negative influence on financial leverage while tangibility, firm size, and growth have insignificant and positive influence on financial leverage. The implication of this study is the need to increase the role of management to manage the financial leverage that will bring a good signal for investors.]]>
<![CDATA[PENGARUH CR, ROA DAN EPS TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI ]]>
<![CDATA[Karin Karin]]>;
<![CDATA[Hendang Tanusdjaja]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21368
<![CDATA[This research was conducted with the aim of knowing the effect of Current Ratio (CR), Return on Assets (ROA) and Earning per Share (EPS) on company value in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by using purposive sampling method and the amount of data that met these criteria was 12 companies. The data processing technique in this study uses multiple regression analysis with the help of the SPSS (Statistical Product and Service Solution) program for Windows version 25 and Microsoft Excel 2010. The results of this study indicate that the ROA variable has a significant effect on firm value.Meanwhile, the variavels of CR and EPS have no significant effect on firm value.Simultaneously CR, ROA and EPS have a significant effect on firm value. The implication of this research is the need for the role of company management in increasing financial ratios in order to increase company value so that it can attract investors.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Angela Angela]]>;
<![CDATA[Yanti Yanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21370
<![CDATA[The purpose of this research is to empirically examine the influence of financial leverage measured by Debt to Total asset (DAR), dividend policy measured by Dividend Payout Ratio (DPR), and Sales Growth measured by Sales Growth (SG) toward firm value measured by Tobin’s Q with firm size measured by Logaritma natural Total Asset (LnTA) as controlling variable. This study uses secondary data obtained from the Indonesia Stock Exchange official website. The population of this study is the manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019. Based on several criteria, 52 manufacturing companies listed on the Indonesia Stock Exchange are selected as samples in this study. This samples are determined using purposive sampling method. The method of analysis was multiple linear regression using Eviews 11 student version. The results of this study indicate that financial leverage has not effect on firm value, while dividend policy and sales growth have a positive and significant effect on firm value. Firm size as a controlling variable has a negative and significant effect on firm value.]]>
