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Jurnal Paradigma Akuntansi最新文献

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FAKTOR FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA 影响印尼制造业DEBT政策的因素
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22338
Anson Ivanditantra, Viriany Viriany
{"title":"FAKTOR FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA","authors":"Anson Ivanditantra, Viriany Viriany","doi":"10.24912/jpa.v5i1.22338","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22338","url":null,"abstract":"The purpose of this research is to analyze the impact of profitability, asset structure, liquidity, managerial ownership and firm size on debt policy. This research is conducted bu using 162 samples of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019, using purposive sampling method and processed using EViews 11 student version. The result of partially test ( t test) shows that profitability and firm size has significant effect on debt policy, while asset structure, liquidity and managerial ownership have no significant effect on debt policy.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"96 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":"132054326","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 BOARD CHARACTERISTICS TERHADAP CORPORATE RISK DISCLOSURE YANG DIMODERASI OLEH FAMILY OWNERSHIP 鹏格鲁董事会的特点是公司风险披露杨氏家族持股
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22164
Joshua Suherman, Agustin Ekadjaja
{"title":"PENGARUH BOARD CHARACTERISTICS TERHADAP CORPORATE RISK DISCLOSURE YANG DIMODERASI OLEH FAMILY OWNERSHIP","authors":"Joshua Suherman, Agustin Ekadjaja","doi":"10.24912/jpa.v5i1.22164","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22164","url":null,"abstract":"This research aims at how the role of the board characteristics on corporate risk disclosure, and the moderation effect of family ownership toward the relation of board characteristics to corporate risk disclosure on consumer goods industry listed on the Indonesia Stock Exchange  during 2016-2018. Sample was selected using purposive sampling method and the valid data was 39 companies. Data processing techniques using multiple regression analysis what helped by Eviews version 13 and Microsoft Excel 2020. The results of this study indicate that board characteristics which consist of board size, board meeting, CEO duality, and board expertise do not have a significant influence on corporate risk disclosure, meanwhile family ownership has a significant influence to moderate the relation of board size, board meeting,and CEO duality towards corporate risk disclosure. Family ownership does not moderate the relation of board expertise towards corporate risk disclosure. The implication of this study is the need to increase the role of the board members to influence the corporate risk disclosure  which will be needed by investors and potential investors as well.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"33 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":"128261784","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 MEMPENGARUHI PRAKTIK INCOME SMOOTHING 因素——影响“赚快钱”实践的因素
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22167
N. Hadi, Widyasari Widyasari
{"title":"FAKTOR – FAKTOR YANG MEMPENGARUHI PRAKTIK INCOME SMOOTHING","authors":"N. Hadi, Widyasari Widyasari","doi":"10.24912/jpa.v5i1.22167","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22167","url":null,"abstract":"The purpose of this research is to obtain empirical evidence about the effect of ptofitability, financial leverage, auditor reputation, and firm size as moderating variable on income smoothing practices in manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. The method used in this research is purposive sampling and obtain 151 final sample. This research used SPSS Version 25 Program to process the data. The technique used in this research is logistic regression analysis. The result of this research indicate that profitability and financial leverage have a positive effect, while auditor reputation have a negative effect on income smoothing, and firm size can weaken the effect of profitability, financial leverage, and auditor reputation on income smoothing.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"52 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":"133345869","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, FIRM SIZE, FIRM AGE DAN LEVERAGE TERHADAP MANAJEMEN LABA 盈利能力、杠杆、杠杆对利润管理的影响
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22163
Patricia Chowanda, Augustpaosa Nariman
{"title":"PENGARUH PROFITABILITAS, FIRM SIZE, FIRM AGE DAN LEVERAGE TERHADAP MANAJEMEN LABA","authors":"Patricia Chowanda, Augustpaosa Nariman","doi":"10.24912/jpa.v5i1.22163","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22163","url":null,"abstract":"The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, firm age and leverage on earning management at manufacturing companies listed on Indonesia 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 11. Results shows that profitability and firm size has a significant influence on earning management, while firm age and leverage has no significant influence on earning management. \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":"115802605","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 STRUKTUR MODAL, SIZE, DAN TANGIBILITY TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 资本结构、大小和持久性对北注册制造公司业绩的影响
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22387
Gracia Jesslyn, Merry Susanti
{"title":"PENGARUH STRUKTUR MODAL, SIZE, DAN TANGIBILITY TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI","authors":"Gracia Jesslyn, Merry Susanti","doi":"10.24912/jpa.v5i1.22387","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22387","url":null,"abstract":"This study aimed to empirically identify the effect of capital structure, size and tangibility on firm performance of manufacturing industry listed in Indonesia Stock Exchange (IDX). This study used purposive sampling with a total sample of 75 manufacturing companies listed on Indonesia Stock Exchange over the period of 2016-2018. Data processing in this research used multiple regression analysis with the help of SPSS program (Statistical Product and Service Solution) and Microsoft Excel 2013. The results showed that STD / TA and LTD / TA had no effect on firm performance, TD / TA and tangibility had a negative effect on firm performance, while size had a positive effect on firm performance. The implication of this study is when manufacturing companies listed in the IDX has the right capital structure and asset management, then the firm performance can be improved.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"120 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":"129131707","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, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL 盈利能力、销售增长和企业规模对资本结构的影响
Jurnal Paradigma Akuntansi Pub Date : 2023-01-22 DOI: 10.24912/jpa.v5i1.22385
R. Chandra, Jonnardi Sutan
{"title":"PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL","authors":"R. Chandra, Jonnardi Sutan","doi":"10.24912/jpa.v5i1.22385","DOIUrl":"https://doi.org/10.24912/jpa.v5i1.22385","url":null,"abstract":"This research aims to analyze the effect of profitability, sales growth, and company size on capital structure. This research is conducted by using 125 sample data of manufacturing companies in the infrastructure, utility, and transportation sub-sectors listed in Indonesia Stock Exchange in the period 2015-2019. This sampling method is using purposive sampling method and processed using EViews 11 program. The results showed that the profitability variable has a negative and significant effect on the capital structure, the sales growth variable had a positive and significant effect on the capital structure, the firm size variable had a negative and significant effect on the structure capital.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"37 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":"132037864","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 FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 影响FIRM值的因素是北注册的制造公司
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21326
Fina Furqi Fauzi, Widyasari Widyasari
{"title":"FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI","authors":"Fina Furqi Fauzi, Widyasari Widyasari","doi":"10.24912/jpa.v4i4.21326","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21326","url":null,"abstract":"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.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115121867","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 MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA 影响印尼制造业股价回报率的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21392
Willi Sunandi, Augustpaosa Nariman
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA","authors":"Willi Sunandi, Augustpaosa Nariman","doi":"10.24912/jpa.v4i4.21392","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21392","url":null,"abstract":"The purpose of this research was to examine the influence profitability, leverage, and firm size in manufacture companies listed in the Indonesian Stock Exchange in 2017-2019. The sample was determined by using purposive sampling method by taking 70companies each year with a total of 210 samples. The data was processed with Eviews 11 by using multiple regression technique. The result showed that firm size had positive effect on stock return, while profitability and leverage had no effect on stock return. The implication of this study was the need to increase firm size to increase stock return of companies because of incresing investment from investor.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124701447","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 MEMPENGARUHI KEBIJAKAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR 影响持续性现金持有政策的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21399
Lydia Meliana, Y. Yuniarwati
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR","authors":"Lydia Meliana, Y. Yuniarwati","doi":"10.24912/jpa.v4i4.21399","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21399","url":null,"abstract":"The purpose of this research is to acknowledge the influence of firm size, liquidity, and the cash flow volatility of the firm itself against the manufacturing firm's cash holding that is listed in the Indonesia Stock Exchange (IDX) from the period of 2017-2019. There are a total of 87 manufacturing firm samples that are being collected for this purpose. Furthermore, a specific program called Econometric Views (Eviews version.11) is utilized to process the dataset. This research chooses to use fixed effect model (FEM) and multiple linear regression analysis. The result shows that firm size has a significant positive effect on corporate cash holding. Liquidity has a significant negative effect on corporate cash holding. Cash flow volatility has an insignificant effect on corporate cash holding.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127413947","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, ASSET TANGIBILITY, FIRM SIZE, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL LEVERAGE 盈利能力、资产有形性、公司规模、增长机会和财务杠杆
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21363
M. Melisa, Herlin Tundjung, Djeni Indrajati
{"title":"PENGARUH PROFITABILITAS, ASSET TANGIBILITY, FIRM SIZE, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL LEVERAGE","authors":"M. Melisa, Herlin Tundjung, Djeni Indrajati","doi":"10.24912/jpa.v4i4.21363","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21363","url":null,"abstract":"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.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125014857","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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