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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Jurnal Akuntansi Jurnal Serina Abdimas
Elsa Imelda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : jurnal paradigma akuntansi

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ARUS KAS UNTUK MENDETEKSI MANIPULASI AKTIVITAS RIIL DAN DAMPAKNYA TERHADAP KINERJA PASAR Melina Djauhari; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21394

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.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN FAMILY MANAGEMENT SEBAGAI VARIABEL MODERASI Bernadet Liesiana Laurenty; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22281

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.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Sophia Novela; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23576

Abstract

This research aims at how the role of board size, board composition, and shares concentration towards intellectual capital disclosure on manufactured industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 111 companies. Data processing techniques using multiple regression analysis what helped by E-Views program (Econometrical Views) 12 Student Version (SV) Lite. The results of this study indicate that board composition and shares concentration have a significant influence on intellectual capital disclosure. The implication of this study is the need to increase the role of board composition and shares concentration that will increase the intellectual capital disclosure in the annual reports which will bring a good signal for investors.
Co-Authors Bernadet Liesiana Laurenty Melina Djauhari Michelle Kristian Michelle Kristian Mohammad Reza Aulia Najmi Ardhiannisa Ratna Sari, Vinnetta Sophia Novela Virginia Patricia