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VOLATILITAS LABA DAN FAKTOR LAINNYA YANG MEMENGARUHI STRUKTUR MODAL 利润波动和其他影响资本结构的因素
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22172
Devona Johan Chuang, Viriany Viriany
{"title":"VOLATILITAS LABA DAN FAKTOR LAINNYA YANG MEMENGARUHI STRUKTUR MODAL","authors":"Devona Johan Chuang, Viriany Viriany","doi":"10.24912/jpa.v5i1.22172","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22172","url":null,"abstract":"The purpose of this research is to determine the effect of asset structure, profitability, growth opportunity liquidity and earning volatility on capital structure of manufacturing company listed in Indonesia Stock Exchange (IDX) during the 2017 – 2019 period. The sample selection in this study was carried out using purposive sampling method and resulted in a valid sample of 32 companies. Hypothesis testing is performed by multiple regression analysis of panel data. This research was conducted with the help of the EViews11 software. The results obtained from this study indicate that asset structure, profitability and liquidity have a significant effect on capital structure, while growth opportunity and earnings volatility do not have a significant effect on capital structure. The implication of this research is that the asset structure, profitability and liquidity need to be improved so that the company's capital structure can decrease.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127111621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN 盈利能力、资本结构、企业增长和企业规模的影响对企业价值的影响
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22173
Levina Clarinda Clarinda, Liana Susanto, Syanti Dewi
{"title":"PENGARUH PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN","authors":"Levina Clarinda Clarinda, Liana Susanto, Syanti Dewi","doi":"10.24912/jpa.v5i1.22173","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22173","url":null,"abstract":"Susanto, dan Syanti Dewi \u0000Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta \u0000*Email: levinaclarinda99@gmail.com \u0000  \u0000Abstract: \u0000The purpose of this study is to obtain empirical evidence on the effect of profitability, capital structure, firm growth, and firm size on firm value manufactured companies listed in Indonesian Stock Exchange during 2017-2019. The sampling method used is purposive sampling with total sample 46 data. Data processing techniques using multiple regression analysis what help by Eviews 11.0. The results of this study showed that profitability, capital structure, firm growth do not have a significant effect on firm value, while firm size has a significant negative effect on firm value. The implication of this study is the need to used a balanced capital structure to increase firm value","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126962224","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
PENGARUH COVID-19 TERHADAP RETURN SAHAM PADA PERUSAHAAN CONSUMER GOODS
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22340
Christine Rosalee, Rousilita Suhendah
{"title":"PENGARUH COVID-19 TERHADAP RETURN SAHAM PADA PERUSAHAAN CONSUMER GOODS","authors":"Christine Rosalee, Rousilita Suhendah","doi":"10.24912/jpa.v5i1.22340","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22340","url":null,"abstract":"This study aims to determine the effect of Covid-19, PSBB, market capitalization, and trading volume on stock returns in consumer goods companies listed on the Indonesia Stock Exchange (IDX) starting on March 2, 2020 until December 31, 2020. This study using 50 samples and 10900 data on consumer goods companies that have been selected using the purposive sampling method. This study uses secondary data and the data is managed using Microsoft Excel and Eviews version 10 software. The results show that the growth of positive Covid-19 cases has a negative effect on stock returns, the PSBB policy has no effect on stock returns, and market capitalization and trading volume have a positive effect. to stock returns. The implication of this research is the need for companies to increase awareness of situations that affect stock returns.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114423014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING 公司规模、盈利能力、杠杆和审计委员会对收入平滑的影响
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22162
Clara Nathania, Vidyarto Nugroho
{"title":"PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING","authors":"Clara Nathania, Vidyarto Nugroho","doi":"10.24912/jpa.v5i1.22162","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22162","url":null,"abstract":"This study has a purpose, namely to empirically examine the influence of firm size, profitability, leverage, and audit committee towards income smoothing in manufacturing companies listed in Indonesia Stock Exchange from 2017-2019. This study used 75 samples from manufacturing companies that have been selected using purposive sampling method with total 225 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (EViews) version 11 software to process the data. The result of research shows that firm size, profitability, and leverage have negative significant influence towards income smoothing, meanwhile audit committee has no significant influence towards income smoothing. The implication of this research is the need for transparency of financial reports regarding profit and debt, as well as an increase in the role of the audit committee to reduce income smoothing practices at various firm sizes. \u0000 ","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130933033","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSET 影响资产回归的因素
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22169
K. Keegan, S. Dewi
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSET","authors":"K. Keegan, S. Dewi","doi":"10.24912/jpa.v5i1.22169","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22169","url":null,"abstract":"The purpose of this research is proving empirically the effect of Debt to Asset Ratio,Asset Tangibility, Asset Turnover, and Sales Growth on Return on Asset inmanufacturing companies listed on the Indonesia Stock Exchange during 2016-2019.Sample was selected using purposive sampling method and the valid data is 35manufacturing companies from a total population of 134 manufacturing companieslisted on the Indonesia Stock Exchange during 2016-2019. The data processingtechnique using multiple regression analysis with the EVIews 10 program andMicrosoft Excel 2013. The results showed Debt to Asset Ratio has a negative effect onReturn on Asset, Asset Tangibility has no negative effect on Return on Asset, AssetTurnover has no positive effect on Return on Asset, and Sales Growth has a positiveeffect on Return on Asset. The implication of this research is the need to improve thecompany's financial performance to increase the company's Return on Asset which will provide a good signal for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"120 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124512278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL MEDIASI 影响公司价值的因素，其表现为中介变量
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22321
Eugenia Steviana, Henryanto Wijaya
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL MEDIASI","authors":"Eugenia Steviana, Henryanto Wijaya","doi":"10.24912/jpa.v5i1.22321","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22321","url":null,"abstract":"This study aims to obtain empirical evidence regarding family ownership, independent commissioner, audit committee, and foreign ownership of firm value with firm performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange. The observation period in the study was 2017-2019. Samples taken in this study 135 data using non-probability sampling with purposive sampling technique and data analysis techniques using the Partial Least Square method with the SmartPLS 3.3.2 application. The results of this study indicate that family ownership, independent commissioner, audit committee, and foreign ownership have a negative and insignificant direct effect on firm value. This study provides evidence that firm performance can mediate the effect of the independent commissioner on firm value. However, it cannot mediate the influence of family ownership, audit committees, and foreign ownership.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132393027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI KEPEMILIKAN MANAJERIAL 影响利润管理的因素与管理所有权的适度
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22331
Erin Kristi, S. Dewi
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI KEPEMILIKAN MANAJERIAL","authors":"Erin Kristi, S. Dewi","doi":"10.24912/jpa.v5i1.22331","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22331","url":null,"abstract":"This study is conducted to examine the effect of profitability, leverage, firm size, institutional ownership, and independent board of commissioners on earnings management with managerial ownership as the moderating variable. This research is conducted by taking 45 samples of manufacturing companies listed on the Indonesia Stock Exchange consistently during the 2016-2019 period. The samples are selected using purposive sampling method. The data processing technique uses Moderated Regression Analysis which is assisted by the Eviews 10 program. The results in this study indicate that profitability and leverage have a positive effect on earnings management, firm size, institutional ownership, independent board of commissioners, and managerial ownership have no negative effect on earnings management, and managerial ownership has no effect in strengthening the relationship between profitability and firm size on earnings management. The implication of this research is the need to be careful of stakeholders in reading financial reports because of the possibility of earnings management actions that make decisions taken inappropriately.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131879214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FAKTOR YANG MEMPENGARUHI RETURN SAHAM DENGAN MODERATOR KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR 影响股票回报率的因素
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22375
Nathalia Andriani, R. Hastuti
{"title":"FAKTOR YANG MEMPENGARUHI RETURN SAHAM DENGAN MODERATOR KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR","authors":"Nathalia Andriani, R. Hastuti","doi":"10.24912/jpa.v5i1.22375","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22375","url":null,"abstract":"This research aims to see how the influence of firm size, leverage, and investment opportunity settings on stock returns with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and the valid data were 52 companies. The data processing technique uses multiple regression analysis assisted by the EViews 10 and Microsoft Excel 2010 programs. The results of this study indicate that the influence and investment opportunities have a significant effect on stock returns, and dividend policy is able to moderate the effect of established investment opportunities on stock returns. The implication of this research is the need for investors to pay attention to the level of debt that the company uses in financing the company's operating activities, as well as the size of theset of investment opportunity set the company has which can affect the stock returns that investors will receive.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128871772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR 影响工商压力的因素
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22374
Vincentsius Alfred Stephen, Nurainun Bangun
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR","authors":"Vincentsius Alfred Stephen, Nurainun Bangun","doi":"10.24912/jpa.v5i1.22374","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22374","url":null,"abstract":"The purpose of this study is to empirically prove the effect of audit committees, leverage, and sales growth on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample used in this research is as many as 90 sample data selected by purposive sampling method. The results of this study indicate that all independent variables can simultaneously predict financial distress (ICR)as evidenced by the results of the F test. From the results of the T test, it is clear that audit committee size has no significant positive effect on financial distress, leverage (DAR) has a significant negative effect on financial distress, and sales growth does not have a significant negative effect on financial distress.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129164137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN FAMILY MANAGEMENT SEBAGAI VARIABEL MODERASI 以家族管理为调节变量的避税对公司价值的影响
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22281
Bernadet Liesiana Laurenty, E. Imelda
{"title":"PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN FAMILY MANAGEMENT SEBAGAI VARIABEL MODERASI","authors":"Bernadet Liesiana Laurenty, E. Imelda","doi":"10.24912/jpa.v5i1.22281","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22281","url":null,"abstract":"This research aims at how the effect of tax avoidance on firm value, and the moderating effect of family management toward the relationship of tax avoidance and firm value listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 380 data. Data processing techniques using multiple regression analysis what helped by Eviews version 10. The results of this study indicate that tax avoidance have a positive and significant effect on firm value, but family management has no moderating effect on the relationship of tax avoidance and firm value. The implication of this study is the need to increase the performance of the company’s management carrying out the tax avoidance activities in order to maximize company’s profits wich will provide a good signal for investors, thereby increasing firm value.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"247 3-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134324367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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