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[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN ]]>
<![CDATA[Felicya Chindy Liunardi]]>;
<![CDATA[Rousilita Suhendah]]>
<![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.v4i4.21403
<![CDATA[This research was conducted to determine the effect of growth opportunity, net working capital, and liquidity on cash holdings in Basic Industry and Chemicals companies listed on Indonesia Stock Exchange (IDX) in 2017-2019. This study uses multiple linear regression analysis helped by Eviews 11 program and Microsoft Excel 2016. This study uses fixed effect models, and uses 30 basic industry and chemicals companies as samples. The result of this study indicate that growth opportunity and net working capital have a positive effect on cash holdings, liquidity has no significant effect on company’s cash holdings.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Natasha Laviola]]>;
<![CDATA[Linda Santioso]]>
<![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.v4i4.21408
<![CDATA[The purpose of this study is to determine the effect of profitability, firm size, asset tangibility, non-debt tax shield, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selection technique used in this study was purposive sampling with a total sample size of 198 samples. Data processing from this sample is assisted by the Statistical Package for Social Science (SPSS) software version 23. The results obtained from this study indicate that profitability has a significant negative effect on capital structure, while firm size, asset tangibility, non-debt tax shield, and business risk do not have a significant effect on the capital structure.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN NON KEUANGAN DI BEI ]]>
<![CDATA[Nina Saputri]]>;
<![CDATA[Merry Susanti]]>
<![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.v4i4.21410
<![CDATA[The purpose of this research is to determine the effect of company size, ROA, leverage, liquidity and free cash flow on dividend policy on non-financial companies listing on the Indonesia Stock Exchange during the period of 2015-2017. This research uses quantitative methods. This study uses 25 samples that have been selected through a judgmental sampling. The data used is secondary data and processing using eviews 10.0. The results showed that company size, ROA, leverage, liquidity and free cash flow had no effect on dividend policy. This research is expected to provide benefits to assist investment players in determining suitable companies to invest in stocks, especially in non-financial companies and to contribute to the development of current knowledge, particularly in developing theories regarding dividend policy in order to provide improvement (progress) in further research.]]>
<![CDATA[PENGARUH OWNERSHIP STRUCTURE, INTELLECTUAL CAPITAL, DAN WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE ]]>
<![CDATA[Ranty Novilia]]>;
<![CDATA[Ardiansyah Rasyid]]>
<![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.v4i4.21411
<![CDATA[This research aims to obtain empirical evidence regarding the influence of ownership structure, board size, intellectual capital, and working capital management on firmperformance in manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018. The sample was selected by purposive sampling method and valid data were 105 samples consisting of 35 companies. The data processing technique uses multiple regression analysis which helped by Eviews 11 and Microsoft Excel 2013 program. The results of this study indicate that intellectual capital has a significant effect on company performance, while ownership structure, board size, and working capital management show insignificant results. The implication of this research is to prove that managerial,institutional, firm resources and working capital management are factors that influencefirm performance so that it is expected to provide an overview of a company for investors in making investment decisions.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019 ]]>
<![CDATA[Christian Alessandro]]>;
<![CDATA[Augustpaosa Nariman]]>
<![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.v4i4.21438
<![CDATA[This research aims to find out how the role of the firm's size, profitability and liquidity to the company's capital structure, especially in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample selection was done by purposive sampling method and valid data obtained are 76 companies. Data processing techniquesusing multiple regression analysis assisted by EViews data processing software version 11 and Microsoft Excel 2019. The results of this study show that the size of the firm has a significant influence on the company's capital structure, and that profitability and liquidity have an influence on the company's capital structure. The implication of this research isthat the company's management can optimize the capital structure of the company to maintain the continuity of its company.]]>
<![CDATA[PENGARUH STRUKTUR ASET, KEBIJAKAN DIVIDEN, RISIKO BISNIS, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANGx ]]>
<![CDATA[Christine Christine]]>;
<![CDATA[Nurainun Bangun]]>
<![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.v4i4.21440
<![CDATA[This research aims to examine the effect of assets structure, dividend policy, business risk, and profitability on debt policy in manufacturing companies listed in Indonesia Stock Excange during 2017-2019. Sample was selected using purposive sampling method amounted to 40 companies. Data processing technique using SPSS version 25 and Microsoft Excel 2013. The result of this research shows that profitability has significant effect on debt policy, while assets structure, dividen policy, and business risk have no significant effect on debt policy. The implications of this study is to decide about debt policy that will company use with the factors that influence debt policy.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN DAN RASIO KEUANGAN TERHADAP HARGA SAHAM ]]>
<![CDATA[Natasha Olivia The]]>;
<![CDATA[Yuniarwati Yuniarwati]]>
<![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.v4i4.21442
<![CDATA[The purpose of this study is to empirically examine the effect of managerial ownership, institutional ownership, dividend payout ratio, and debt to equity ratio on stock prices. The subjects of this research are the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) for the year 2017-2019. The sampling technique used was purposive sampling, with data samples obtained from are 54 companies. The data processing technique used is multiple regression analysis assisted by Microsoft Excel 2019 and the EViews version 11 program. The results of this study indicate that managerial ownership, institutional ownership, and debt to equity payment ratios have no significant effect on stock prices, while the dividend payout ratio have a positive and significant effect on stock prices. The implication of this research is the need to increase the proportion of managerial ownership and increase the monitoring function of institutional ownership so that the company's stock price also increases. Besides, adding other indicators for investors to assess the financial health and share price of a company.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Siska Nathalia]]>;
<![CDATA[Sufiyati Sufiyati]]>
<![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.v4i4.21443
<![CDATA[This research aims to find the effect of the independent variable which is firm size, profitability, financial leverage, institutional ownership, and cash holding on dependent variable, income smoothing in manufacture companies listed in the Indonesian Stock Exchange during 2017-2019. Total samples used in this study is 201 samples that selected with purposive sampling method. Data processing techniques using logistic regression analysis with the help of EViews 11 and Microsoft Excel 365. The results of this study show that profitability has negative and significant influence towards income smoothing, firm size and financial leverage have negative and insignificant influence towards income smoothing, institutional ownership and cash holding have a positive and insignificant effect towards income smoothing. The implication of this study is investors need to consider another elements beside of net income when assessing a company.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Erika Agnes]]>;
<![CDATA[Linda Santioso]]>
<![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.v4i4.21444
<![CDATA[The purpose of this research is to obtain empirical evidence about the effects of intellectual capital and audit committee on firm performance at manufacture firms listed on Indonesian Stock Exchange during the period of 2017-2019. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 75 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 225 data for three years. This research data was processed using EViews 10. Results shows that capital employed efficiency has a significant influence on firm performance, while human capital efficiency, structural capital efficiency, audit committee size and audit committee meeting has no significant influence on firm performance. The implication of this study is the need to increase the role of the intellectual capital and audit committee to increase firm performance which will bring a sustainable competitive advantage.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019 ]]>
<![CDATA[Kessya Kessya]]>;
<![CDATA[Lukman Surjadi]]>
<![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.v4i4.21445
<![CDATA[The purpose of this research is to prove empirically the profitability, leverage, liquidity, growth opportunity of firm value. This study uses secondary data. The object in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research was conducted with a sample of 225 manufacturing company data. The data collection technique used in this study was purposive sampling processed using the E-Views ver 10.0 program. The results of this study indicate that all independent variables simultaneously (F test) can predict cash holding. The t test results show that liquidity (CR) has a significant positive effect on firm value, while profitability (ROA), leverage (DER), and growth opportunity (TAGR) have no effect on firm value.]]>
