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Jurnal Paradigma Akuntansi最新文献

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FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 影响贝上市制造公司盈利能力的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21397
Irene Josephine, Elizabeth Sugiarto Dermawan
{"title":"FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI","authors":"Irene Josephine, Elizabeth Sugiarto Dermawan","doi":"10.24912/jpa.v4i4.21397","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21397","url":null,"abstract":"This research was conducted aims to obtain empirical evidence about firm size, inventory turnover, working capital efficiency, and total sales growth that affect the profitability of companies in the manufacture companies that listed in Indonesian Stock Exchange 2017 to 2019. Samples was selecting using purposive sampling method and the valid data was 241 data. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for windows released 24 and Microsoft Excel 2007. 7The result of this study inidicate that the firm size and total sales growth have a positive significant effect on profitability, working capital efficiency have a negative significant effect on profitability, inventory turnover does not have a significant effect on the profitability. The implication of this study is the need to increase total sales, inventory, firm size and working capital toincrease profitability which will bring a good signal for investor.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"57 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":"126326954","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 INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, DAN FIRM’S SIZE TERHADAP FINANCIAL PERFOMANCE 知识资本、资本结构、企业规模对财务绩效的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21357
Elsa Florentia, Agustin Ekadjaja
{"title":"PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, DAN FIRM’S SIZE TERHADAP FINANCIAL PERFOMANCE","authors":"Elsa Florentia, Agustin Ekadjaja","doi":"10.24912/jpa.v4i4.21357","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21357","url":null,"abstract":"The purpose of this study is to determine the positive or negative effect of intellectual capital, capital structure, and Firm’s size on firm’s financial performance that is conducted on 28 bank sector listed companies in Indonesia Stock Exchange period year 2017-2019 in forms used of panel data. The data panel analysis fixed effect model which conducted using Microsoft Excel and E Views 11 software. Intellectual capital proxied by value added capital employed and Intellectual capital efficiency, capital structure proxied by debt-to-equity ratio, and firm’s financial performance proxied by return-on-asset. The result of this study are: (1) Value added Capital employed and Debt to Equity Ratio significantly positive effect on firm’s financial performance (2) Intellectual capital efficiency significantly positive effect and debt-to-equity-ratio significantly negative effect only on return-on-asset. (4) Fim’s Size have significant negative effect on firm’s financial performance.The implication of this study is need for company awareness to improve of financial perfomance through intellectual capital.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"59 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":"127841525","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 CAPITAL STRUCTURE PADA PERUSAHAAN MANUFAKTUR 影响制造业资本结构的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21408
Natasha Laviola, Linda Santioso
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA PERUSAHAAN MANUFAKTUR","authors":"Natasha Laviola, Linda Santioso","doi":"10.24912/jpa.v4i4.21408","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21408","url":null,"abstract":"The purpose of this study is to determine the effect of profitability, firm size, asset tangibility, non-debt tax shield, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample selection technique used in this study was purposive sampling with a total sample size of 198 samples. Data processing from this sample is assisted by the Statistical Package for Social Science (SPSS) software version 23. The results obtained from this study indicate that profitability has a significant negative effect on capital structure, while firm size, asset tangibility, non-debt tax shield, and business risk do not have a significant effect on the capital structure.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"33 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":"117260742","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, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN 盈利能力、企业规模、资本结构和企业价值增长率的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21327
M. Natio, Viriany Viriany
{"title":"PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN","authors":"M. Natio, Viriany Viriany","doi":"10.24912/jpa.v4i4.21327","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21327","url":null,"abstract":"The purpose of this study was to determine the effect of profitability, company size, capital structure and company growth on the value of manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses secondary data which is then tested using Eviews 11 SV. The data in this study used 43 manufacturing companies which after being processed by purposive sampling method were 129 total data for three years. The results obtained from the research above are that company size and capital structure have a significant effect on firm value, while profitability and company growth have no significant effect on the company. The implication of this research is the need to improve the capital structure to increase corporate funding activities in order to increase company value and provide a good signal for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"59 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":"131205860","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 CAPITAL STRUCTURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.22255
Grace Monica Kionggo, S. Dewi
{"title":"FAKTOR-FAKTOR YANG MEMENGARUHI CAPITAL STRUCTURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI","authors":"Grace Monica Kionggo, S. Dewi","doi":"10.24912/jpa.v4i4.22255","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.22255","url":null,"abstract":"This study was done to examine the effects of asset structure, liquidity, profitability, and business risk on capital structure and whether firm size is able to moderate the effects of asset structure, liquidity and profitability on capital structure. The subject of this study was 202 manufacturing companies listed in the Indonesia Stock Exchange and purposive sampling was used to narrow the samples down to 59 companies. The data used was from the 2017-2020 period and Eviews 12 was used to process said data. Results show that asset structure and profitability negatively does not affect capital structure, liquidity positively affects capital structure and business risk positively does not affect capital structure. Firm size was proven to be able to moderate the effects of liquidity, but was unable to moderate the effects of asset structure and profitability on capital structure.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"20 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":"125428086","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 STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019 影响资本结构的因素
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21438
Christian Alessandro, Augustpaosa Nariman
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019","authors":"Christian Alessandro, Augustpaosa Nariman","doi":"10.24912/jpa.v4i4.21438","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21438","url":null,"abstract":"This research aims to find out how the role of the firm's size, profitability and liquidity to the company's capital structure, especially in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample selection was done by purposive sampling method and valid data obtained are 76 companies. Data processing techniquesusing multiple regression analysis assisted by EViews data processing software version 11 and Microsoft Excel 2019. The results of this study show that the size of the firm has a significant influence on the company's capital structure, and that profitability and liquidity have an influence on the company's capital structure. The implication of this research isthat the company's management can optimize the capital structure of the company to maintain the continuity of its company.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"104 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":"126777288","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, LEVERAGE, PERTUMBUHAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN 盈利能力、杠杆、企业增长和流动性对企业价值的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21390
Liliy Chynthiawati, Jonnardi Jonnardi
{"title":"PENGARUH PROFITABILITAS, LEVERAGE, PERTUMBUHAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN","authors":"Liliy Chynthiawati, Jonnardi Jonnardi","doi":"10.24912/jpa.v4i4.21390","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21390","url":null,"abstract":"This research was conducted with the aim of knowing the effect of profitability, leverage, company growth, and liquidity on firm value in infrastructure, transportation and utility sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study usedpurposive sampling as a technique in determining the sample and the data obtained were35. The data processing technique uses multiple regression analysis with the help of the Eviews11 SV application. The test results show that profitability and company growth have a positive and significant effect on firm value, while leverage and liquidity have a negative and significant effect on firm value in infrastructure, transportation and utility sector companies listed on the Indonesia Stock Exchange in 2015-2019. The implication of this research is that the company must pay attention to the leverage and liquidity ratio so that it is not too high because it can affect firm value.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"48 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":"131803633","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 CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN FIRM AGE TERHADAP FIRM PERFORMANCE 鹏格鲁公司社会责任、公司治理、公司年龄、公司绩效
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21378
Joan Adesaputra, Y. Yanti
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN FIRM AGE TERHADAP FIRM PERFORMANCE","authors":"Joan Adesaputra, Y. Yanti","doi":"10.24912/jpa.v4i4.21378","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21378","url":null,"abstract":"The purpose of this research is to empirically examine the influence of corporate social responsibility, corporate governance and firm age toward firm performance measured with Return on Assets (ROA). Corporate social responsibility measured by Global Reporting Initiative (GRI) index, corporate governance measured by board size and independent boards, and firm age measured by the number of years the company has been established. This research uses purposive sampling method with a total sample of 62 companies listed on the Indonesia Stock Exchange in 2017-2019 periods. The results of this study indicate that corporate social responsibility and board size have no significant effect on firm performance. Independent boards and firm age have positive and significant effect on firm performance.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"37 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":"124145438","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 CAR, NIM, LDR, DAN BOPO TERHADAP ROA PADA PERBANKAN DI BEI 汽车、尼姆、LDR和BOPO对北银行的ROA的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21373
Natasya Rosandy, Thio Lie Sha
{"title":"PENGARUH CAR, NIM, LDR, DAN BOPO TERHADAP ROA PADA PERBANKAN DI BEI","authors":"Natasya Rosandy, Thio Lie Sha","doi":"10.24912/jpa.v4i4.21373","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21373","url":null,"abstract":"The purpose of this study is to empirically examine the influence of CAR, NIM, LDR, and BOPO, towards ROA on banking companies listed in Indonesia Stock Exchange from the period of 2017–2019. Sample was selected using purposive sampling method and the valid data was 68 data. Data processing techniques using multiple regression analysis by Eviews version 10 and helped by Microsoft Excel 2013. The results of this study indicate that CAR and LDR has positive no significant influence towards ROA, NIM has positive significant influence towards ROA, and BOPO Ratio has negative significant influence towards ROA. The implication of this study is the need to increase NIM and decrease BOPO that will increase ROA which will bring a good signal for investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"136 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":"122777598","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
ARUS KAS UNTUK MENDETEKSI MANIPULASI AKTIVITAS RIIL DAN DAMPAKNYA TERHADAP KINERJA PASAR 现金流检测实际活动的操纵及其对市场表现的影响
Jurnal Paradigma Akuntansi Pub Date : 2022-10-18 DOI: 10.24912/jpa.v4i4.21394
Melina Djauhari, E. Imelda
{"title":"ARUS KAS UNTUK MENDETEKSI MANIPULASI AKTIVITAS RIIL DAN DAMPAKNYA TERHADAP KINERJA PASAR","authors":"Melina Djauhari, E. Imelda","doi":"10.24912/jpa.v4i4.21394","DOIUrl":"https://doi.org/10.24912/jpa.v4i4.21394","url":null,"abstract":"This study aims to determine whether real activity manipulation can be detected through operating cash flow and how the effect of real activity manipulation on market performance in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected using purposive sampling method and the valid data was 152 data. Data processing techniques using panel data regression analysis assisted by the EViews program (Econometrical Views) version 10. The results of this study indicate that real activity manipulation can be detected through operating cash flow and real activity manipulation has a significant positive effect on market performance. The implication of this study are investors can conduct a more in-depth evaluation of the market performance of a company before making an investment decision and this research can be a reference or consideration for company managers who wish to carry out earning management, especially through real activitiy manipulation.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"31 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":"123929127","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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