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[ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR BARANG KONSUMSI ]]>
<![CDATA[Marcellino Marcellino]]>;
<![CDATA[Jamaludin Iskak]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23638
<![CDATA[The purpose of this study was to obtain empirical evidence of the influence of profitability, leverage, cash holding, and dividend payout ratio on income smoothing. The subjects in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2016 – 2019. The population in this study amounted to 56 companies and after being selected using the purposive sampling method, the research sample consisted of 19 companies where for fourperiods, the number of data became 76. Eviews version 12.0 program was used for data processing. The results of research on profitability had no effect on income smoothing,leverage had no effect, cash holding had a significant positive effect, while dividend payout ratio had no effect on income smoothing. The implication of this study is that stable profitability and leverage are needed to reduce income smoothing actions which will provide a good signal for investors.]]>
<![CDATA[ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR PERIODE 2017-2020 ]]>
<![CDATA[Vinna Marcella]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23639
<![CDATA[The purpose of this study to determine the effect of capital structure (DER), profitability(ROE), liquidity (CR), firm size (SIZE) and firm growth (GROWTH) on firm value (PBV).This research was conducted in manufacturing companies listed in the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling method and data processing using Eviews 10 software. In this research, there were 69 companies as samples from 184 companies and were analyzed by multiple linear regression. The results of this study indicate that the effect of capital structure and profitability on firm value is positive and significant. The effect of liquidity on firm value is positive and not significant, and other variables, namely the effect of firm size and firm growth on firm value, are negative and insignificant. The implication of this research is that the firm can be assessed well by the wider community, creditors and investors by increasing the value of the firm.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Veren Elvia Juana]]>;
<![CDATA[Jonnardi Jonnardi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23640
<![CDATA[This research’s purpose is for obtaining empirical evidences regarding the influences of profitability, liquidity, leverage, and firm size on firm value on manufacturing industries which are listed on the Indonesian Stock Exchange during the period range of 2016-2021. The samples were selected by using the method simple random sampling and the valid amount of data was 48 companies. The technique for data processing was by using multiple regression analysis which was helped by the EViews program for Windows version 10 along with Microsoft Excel 2016. The outcomes of this research denote that profitability, liquidity, and firm size have influence on firm value, and leverage doesn’t have any influence on firm value. The outcome of this study is the need to increase profitability and liquidity which will increase the firm value which will bring a good signal for investors.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Kembery Kembery]]>;
<![CDATA[Ardiansyah Rasyid]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23641
<![CDATA[This research aims at how the effect of profitability, leverage, firm size, and sales growth on financial distress on manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019.)Sample was selected using purposive sampling method and the valid data was 78 companies. Data processing techniques using logistic regression analysis what helped by Eviews 12 program. The results of this study indicate that profitability and leverage have a significant effect on financial distress, while firm size and sales growthhave no significant effect on financial distress. The implication of this study is the need to increasing the role of management to pay attention to the company's performance and be careful in making decisions on existing problems so as to prevent the company from experiencing financial distress.]]>
<![CDATA[PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Abraham Friederick]]>;
<![CDATA[Tony Sudirgo]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23642
<![CDATA[The main purpose of this research is to analyze the effect of capital structure, profitability, leverage, and firm size towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX) in the period of 2018-2020. The sample used in this research consists of 65 companies which are collected by using purposive sampling method and analized by using eviews 12 program. The result shown in this research indicates that capital structure and profitability has positive and significant effect on firm value, firm size has significant and negative effect on firm value, and leverage has not significant and negative effect on firm value.]]>
<![CDATA[PENGARUH LEVERAGE, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Rendy Rendy]]>;
<![CDATA[Tony Sudirgo]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23643
<![CDATA[The purpose of this research is to analyze the effect of leverage, liquidity, firm growth, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The research here uses a purposive sampling method with a sample consisting of 68 manufacturing companies, and processing is carried out usingEviews 12 program. This research shows that leverage has a significant positive effect on firm value, liquidity does not have a significant negative effect on firm value, while firm growth and firm size do not have a significant positive effect on firm value.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2017-2019 ]]>
<![CDATA[Mettalia Chandra Tjan]]>;
<![CDATA[Elizabeth Sugiarto Dermawan]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23644
<![CDATA[The purpose of this study was analyze and obtain empirical evidence regarding the effect of profitability, liquidity, and tangibility assets on capital structure. This research was conducted using a purposive sampling method with a total sampel of 214 data from manufacturing companies listed on Indonesia Stock Exchange with an observation period of 3 years, 2017-2019. This research was conducted using secondary data obtained from the financial statements cintained on the website www.idx.com. The results obtained from the study concluded that the profitability variables has a positif and not significant effect on capital structure, while the liquidity variables and tangibility assets variables have a negatif and significant effect on capital structure.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Edward Ellyas Kussubagio]]>;
<![CDATA[Agustin Ekadjaja]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23645
<![CDATA[This study was conducted to determine the extent to which the influence of firm size, profitability and leverage on earnings management variables as the dependent variable. Sampling was carried out in this study using a purposive sampling method which resulted in a total of 33 manufacturing companies with basic and chemical or cement industrial subsectors listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. This study uses secondary data in the form of financial statements as a source of data collection and processed using the Eviews 10 program. The results of this study indicate that company size has a negative and significant effect on earnings management, profitability does not have a significant effect on earnings management and leverage has a significant effect on earnings management. positive and significant to earnings management.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI FINANCIAL PERFOMANCE PADA FAMILY BUSINESS PROPERTY AND REAL ESTATE ]]>
<![CDATA[Mario Gho Danny]]>;
<![CDATA[Hadi Cahyadi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23646
<![CDATA[The purpose of this study is to test empirically the effect of good corporate governance and capital structure in family business in property and real estate companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. This study uses data from 14 family business in property and real estate companies that have been selected using the purposive sampling method. with a total of 56 data for four years. The data used are secondary data in the form of financial reports. This research data processing using the program SPSS version 24. The results showed that the family ownership, family involvement in bod and capital structure were negative and not significant effect on financial performance, family involvement in boc has a positive and significant effect on financial performance. The implication of this research is the involvement of commissioner in supervision is the main key for the future of the company, how the commisioner need to oversees the actions or decisions of the directors. The existence of supervision from the commissioners is able to create a good influence on the company’s financial performance on decisions made by the directors.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE ]]>
<![CDATA[Seng Kelvin]]>;
<![CDATA[Augustpaosa Nariman]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.25319
<![CDATA[The purpose of this research is to prove empirically the effect of current ratio, debt to equity ratio, asset turnover, and firm size on profitability in property and real estate companies. This study uses 90 data samples that selected by using purposive sampling method. The data used are secondary data in the form of company annual reports. The object in this study is a property and real estate company listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The data are processed using Eviews12. The results of this research indicate that asset turnover and firm size has a positive effect on profitability and debt to equity ratio has a negative effect on profitability, while current ratio has no effect on profitability.]]>
