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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 48 Documents
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Search results for , issue "Vol. 5 No. 3 (2023): Juli 2023" : 48 Documents clear
PENGARUH BOARD INDEPENDENCE, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Fabian Aprilio; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25132

Abstract

This study aims to determine the effect of board independence ( KOMI ), leverage ( DAR ), firm size ( FSIZE ) on earning management. This research method is qualitative with secondary data sources, namely annual reports published by companies listed on the Indonesia Stock Exchange (www.idx.co.id) and company websites during the 2017-2020period. In this study, the sampling technique used purposive sampling. The total number of valid samples is 100 companies. The results showed that there was a negative and significant effect between KOMI on earning management, DAR had no affect on earning management , FSIZE had a positive and significant effect on earning management.
PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR Monika Angelina; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25136

Abstract

This research aims at how the role of the leverage and operating cash flow on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. Sample was selected using purposive sampling method and obtained 83 companies. Data processing techniques using multiple regression analysis what helped by using Eviews Version 9.5. The results of this study indicate that leverage has a positive and significant effect while operating cash flow has a negative and significant effect on earnings persistence. The implication of this research is the need for the role of earnings persistence in increasing leverage and operating cash flow to provide benefits for the company in generating good profits.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Natasha Natasha; Lukman Surjadi
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25137

Abstract

This study aims to analyze and obtain empirical evidence about the effect of liquidity, leverage, sales growth, and firm size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection technique used in this study was purposive sampling with a total sample of 80 manufacturing companies. The data processing technique uses multiple linear regression method with Eviews 12 software. The results of this study indicate that liquidity and leverage do not have a significant effect on financial performance, sales growth has a significant positive effect on financial performance, and firm size has a significant negative effect on financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Meliana Angela Lintungan; Lukman Surjadi
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25140

Abstract

The purpose of this study is to examine and obtain empirical evidence of the effect of profitability, leverage, firm size and growth opportunity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 240 data for 3 years. The results of this study indicate that profitability and firm size has a significant positive effect on cash holding, growth opportunity has a significant negative effect on cash holding, while leverage have no significant effect on cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI DIVIDEND POLICY PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 Vern Rosalin; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25245

Abstract

The purpose of this study is to obtain empirical evidence of the effect of capital structure, growth in net assets, collateralizable assets and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique was purposive sampling where the number of samples selected was 21 companies. Data processing with multiple regression analysis using Eviews 12 software and Microsoft Excel 2019. The results show that profitability has a negative and significant effect on dividend policy, while capital structure, growth in net assets and collateralizable assets have no significant effect on dividend policy. The implication of this research is that the company's performance needs to be improved in order to maximize profits so that the prosperity of shareholders can be guaranteed through dividends distributed by the company.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Erick Hernandez; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25246

Abstract

The purpose of this study was to analyze the effect of capital structure, profitability, independent board of commissioners, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period. This study uses a sample of 78 manufacturing companies listed on the Indonesia Stock Exchange. The sample has been selected through purposive sampling method so that the total data obtained is 234 data (in three years). In conducting data processing, this research uses Microsoft Excel and Eviews software version 12. The panel data regression model chosen in this study is the fixed effect model (FEM). The results of this study indicate that profitability has a significant positive effect on firm value. Meanwhile, capital structure, independent board of commissioners and firm size have no significant effect on firm value.
PENGARUH SALES GROWTH, OPERATING CAPACITY, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Cindy Kwok; Nurainun Bangun
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25247

Abstract

This study aims to obtain empirical evidence about the effect of sales growth, operating capacity, and leverage on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The sample selection technique used purposive sampling method with the number of samples obtained were 71 companies and 213 data. The data processing technique uses multiple linier regression analysis with the help of the EViews 12 software program. The results of this study indicate that sales growth has no effect on financial distress, operating capacity has a positive and significant effect on financial distress, while leverage has a negative and significant effect on financial distress.
PENGARUH PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MODERASI STRUKTUR MODAL Jesslin Chandra; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25248

Abstract

The purpose of this research was to obtain empirical evidence of the effect of profitability and growth on firm value with capital structure as a moderating varible in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples used in this research were 63 companies that have been tested using the purposive sampling method. Data processing using the software application EViews (Econometric Views) version 12. The result of research indicate that profitability had a significant positive effect on firm value, growth did not have a significant effect on firm value, capital structure was able to moderate and weaken the influence between profitability on firm value, and capital structure cannot moderate the growth on the firm value.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN Vanesha Christy; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25249

Abstract

The purpose of this research is to determine the effect of firm size, firm age, profitability, leverage, and sales growth on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. This research is using 61 manufacturing companies for four years as a sample after selected by purposive sampling method from 198 companies. This research is using Eviews 12 SV software to process the data and using multiple linear regression analysis techniques to test the hypothesis. The result of this research shows that firm size, profitability and sales growth do not have significant effect on firm value while firm age and leverage has a negative and significant effect on firm value. The implication of this study is the need to increase the management performance so the old company can follow the current trend and the company leverage can decreasing, so that will bring a positive signal for investors which will increase the firm value.
FAKTOR FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Arpin Baresi Putra; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25250

Abstract

The main purpose of this study was to determine the effect of Profitability, Financial Leverage, and Environmental Performance on Financial Performance. This study used 26 samples of manufacturing companies as research subjects after going through a selection process using purposive sampling. The data in this study were processed using Eviews 12 and Microsoft Excel. The results of this study indicate that Profitability has a positive and significant effect on Financial Performance, Financial Leverage has a positive and significant effect on Financial Performance, and Environmental Performance has a negative and insignificant effect on Financial.

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