Jurnal Paradigma Akuntansi最新文献

筛选
英文 中文
PENGARUH ROI, EPS, DAN DPS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BEI 投资回报率、EPS和DPS对北银行股票价格的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21401
Virginia Alicia, Tony Sudirgo
{"title":"PENGARUH ROI, EPS, DAN DPS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BEI","authors":"Virginia Alicia, Tony Sudirgo","doi":"10.24912/jpa.v4i4.21401","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21401","url":null,"abstract":"The purpose of this study is to empirically examine the effect of Return On Investment, Earning Per Share, and Dividend Per Share on stock prices. The subjects of this research are the banking 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 14 companies. The data processing technique used is multiple regression analysis assisted by Microsoft Excel 2016 and the E-Views version 11 program. The results of this study indicate that Earning Per Share have a positive and significant effect on stock price, while Return On Investment and Dividend per share have a negative and no significant effect on stock price. The implications of this research need to increase the company’s financial performance and intensify company profit. Therefore, company stock price also increased.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"39 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":"125205711","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 FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI 影响贝公司生产业绩的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21323
Syane Anggita Santoso, Viriany Viriany
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI","authors":"Syane Anggita Santoso, Viriany Viriany","doi":"10.24912/jpa.v4i4.21323","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21323","url":null,"abstract":"The purpose of this study is to analyze the influence of Liquidity, Capital Structure, Company’s Growth and Firm Size on Firm Performance on manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. Sample was selected using purposive sampling method and the valid data was 36 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11.0 for windows and Microsoft Excel 2013. The results of this study show that Capital Structure has a negative and significant effect on the Firm Performance while Liquidity, Company’s Growth and Firm Size have no significant effect on the Firm Performance. The implication of this research is the need to increase management focus to increase Firm Performance which will provide good signals for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"201 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":"123025967","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 ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI 金融比率分析对贝公司制造压力的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21391
Renantha Renantha, Tony Sudirgo
{"title":"PENGARUH ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI BEI","authors":"Renantha Renantha, Tony Sudirgo","doi":"10.24912/jpa.v4i4.21391","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21391","url":null,"abstract":"The purpose of this research is to obtain empirical evidence about the effects of current ratio, return on assets, total asset turnover, and sales growth on financial distress. This research is conducted by taking 78 manufacturing companies which listed on Indonesian Stock Exchange on 2017-2019. The sample selection technique used is purposive sampling. Data processing techniques using multiple regression analysis that helped with E-views 10.0 program. The result showed current ratio, return on assets, and total asset turnover have a significant impact on financial distress while the other variable, sales growth showed an insignificant impact on financial distress. The implication of this study is the need to decrease the liabilities also to increase the sales and income that will decrease the financial distress which will bring a good signal for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"28 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":"134545757","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 DAPAT MEMPENGARUHI CASH HOLDING PERIODE 2017-2019 可能影响CASH持有时间为2017-2019的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21400
Shannon Hidajat, Linda Santioso
{"title":"FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CASH HOLDING PERIODE 2017-2019","authors":"Shannon Hidajat, Linda Santioso","doi":"10.24912/jpa.v4i4.21400","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21400","url":null,"abstract":"The purpose of this research is to examine the effects of cash flow, leverage, firm size, cash flow volatility and net working capital that can influence corporate cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used purposive sampling method and included 82 samples of manufacturing companies. Statistical Product and Service Solution Version 21 (SPSS Program) was used in this research to process data. The results in this study show that cash flow and cash flow volatility has a positive significant effect towards cash holding and leverage has negative significant towards cash holding, while firm size and net working capital was found to have no effect towards cash holding.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"360 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":"114845828","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 INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR 影响互联网金融对制造业报道的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21356
Veneishia Gricelda, Agustin Ekadjaja
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR","authors":"Veneishia Gricelda, Agustin Ekadjaja","doi":"10.24912/jpa.v4i4.21356","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21356","url":null,"abstract":"The purpose of this study was to analyze the effect of profitability, liquidity, leverage, firm size, and board size on internet financial reporting or IFR in manufacturing companies listed on the Indonesia Stock Exchange in 2019. This study used a purposive sampling method and obtained 90 samples. Data processing techniques use multiple linear regression analysis assisted by IBM SPSS Statistics 25 and Microsoft Excel programs. The results of this study indicate that profitability and firm size have significant positive effect on IFR, liquidity and board size have insignificant positive effect on IFR, while leverage has insignificant negative effect on IFR. The implication of this research is that it’s hoped thatcompanies can better utilize IFR to complete information for investors in determining their investment.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"44 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":"126148196","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 NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR 影响公司生产价值的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21370
Angela Angela, Yanti Yanti
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR","authors":"Angela Angela, Yanti Yanti","doi":"10.24912/jpa.v4i4.21370","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21370","url":null,"abstract":"The purpose of this research is to empirically examine the influence of financial leverage measured by Debt to Total asset (DAR), dividend policy measured by Dividend Payout Ratio (DPR), and Sales Growth measured by Sales Growth (SG) toward firm value measured by Tobin’s Q with firm size measured by Logaritma natural Total Asset (LnTA) as controlling variable. This study uses secondary data obtained from the Indonesia Stock Exchange official website. The population of this study is the manufacturing companies listed on the Indonesia Stock Exchange for the period of 2017-2019. Based on several criteria, 52 manufacturing companies listed on the Indonesia Stock Exchange are selected as samples in this study. This samples are determined using purposive sampling method. The method of analysis was multiple linear regression using Eviews 11 student version. The results of this study indicate that financial leverage has not effect on firm value, while dividend policy and sales growth have a positive and significant effect on firm value. Firm size as a controlling variable has a negative and significant effect on firm value.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"2 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":"127189314","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 CASH HOLDINGS PERUSAHAAN 影响公司现金控股的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21403
Felicya Chindy Liunardi, Rousilita Suhendah
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN","authors":"Felicya Chindy Liunardi, Rousilita Suhendah","doi":"10.24912/jpa.v4i4.21403","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21403","url":null,"abstract":"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.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"292 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":"127556917","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 LIQUIDITY, PROFITABILITY, CAPITAL STRUCTURE TERHADAP FIRM VALUE YANG DIMODERASI DIVIDEND POLICY 鹏格鲁的流动性、盈利能力、资本结构、公司价值、杨氏股利政策
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.20634
Alda Erina Gabriella, Widyasari
{"title":"PENGARUH LIQUIDITY, PROFITABILITY, CAPITAL STRUCTURE TERHADAP FIRM VALUE YANG DIMODERASI DIVIDEND POLICY","authors":"Alda Erina Gabriella, Widyasari","doi":"10.24912/jpa.v4i4.20634","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.20634","url":null,"abstract":"The aim purpose of this research is to identify, describe, and show the influence of the liquidity, profitability, and capital structure on firm value as moderated by the dividend policy on manufacturing companies that are listed in Indonesian Stock Exchange in the period of 2017-2019. This research is used panel data with purposive sampling method and a total sample of 15 companies. Testing data in this research using EViews 11. The result of this research indicate that liquidity has no significant influence and negative on firm value, profitability and capital structure has no significant influence and positive on firm value, meanwhile dividend policy is unable to moderate the influence between liquidity, profitability, capital structure and firm value. The implication of this research is that the company must keep its profits stable so that investors will be interested in investing and in the end will increase the firm value.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"30 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":"122239756","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: 2
PENGARUH CR, ROA DAN EPS TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI CR、ROA和EPS对企业消费品制造业的价值的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21368
Karin Karin, Hendang Tanusdjaja
{"title":"PENGARUH CR, ROA DAN EPS TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI","authors":"Karin Karin, Hendang Tanusdjaja","doi":"10.24912/jpa.v4i4.21368","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21368","url":null,"abstract":"This research was conducted with the aim of knowing the effect of Current Ratio (CR), Return on Assets (ROA) and Earning per Share (EPS) on company value in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by using purposive sampling method and the amount of data that met these criteria was 12 companies. The data processing technique in this study uses multiple regression analysis with the help of the SPSS (Statistical Product and Service Solution) program for Windows version 25 and Microsoft Excel 2010. The results of this study indicate that the ROA variable has a significant effect on firm value.Meanwhile, the variavels of CR and EPS have no significant effect on firm value.Simultaneously CR, ROA and EPS have a significant effect on firm value. The implication of this research is the need for the role of company management in increasing financial ratios in order to increase company value so that it can attract investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"15 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":"122723495","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 OWNERSHIP STRUCTURE, INTELLECTUAL CAPITAL, DAN WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE 股权结构、智力资本、营运资本管理对企业绩效的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21411
Ranty Novilia, Ardiansyah Rasyid
{"title":"PENGARUH OWNERSHIP STRUCTURE, INTELLECTUAL CAPITAL, DAN WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE","authors":"Ranty Novilia, Ardiansyah Rasyid","doi":"10.24912/jpa.v4i4.21411","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21411","url":null,"abstract":"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.","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":"130453290","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
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信