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All Journal Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Kolaboratif Sains Jurnal Paradigma Akuntansi VISA: Journal of Vision and Ideas PESHUM Jurnal Serina Abdimas
Hendro Lukman Hendro Lukman
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Journal : Jurnal Paradigma Akuntansi

 1 
PENGARUH AUDIT TENURE, AUDITOR SWITCHING, AUDIT FIRM SIZE TERHADAP AUDIT QUALITY Zefanya Immanuel; Hendro Lukman
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.v4i4.21461

Abstract

This research aims to obtain empirical evidence about the effect of Audit Tenure, Auditor Switching, Audit Firm Size, and Auditor’s Fee Towards Audit Quality. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is all of manufacture company in consumer’s good section listed in the Indonesia Stock Exchange (IDX) during the year 2017-2019. This research is conducted with a sample of 101 data. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that all variables on this research has no significant effect on Audit Quality and also Litigation Risk has weakened moderated on Auditor’s Fee towards Audit Quality.
PENGARUH RISIKO BISNIS, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI, BOARD SIZE, DAN AUDIT COMMITTEE TERHADAP STRUKTUR MODAL DI PERUSAHAAN PERTAMBANGAN Bella Bella; Hendro lukman
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.v4i4.21465

Abstract

This study aims to obtain empirical evidence regarding the effect of business risk, company size, investment decisions, board size, and audit committee on the capital structure of mining companies listed on the Indonesia Stock Exchange in 2016-2019. The data used in this study are secondary data. The sample used in this study was 76 mining company data and the technique used was purposive sampling. This mining company data processing uses SPSS (Statistical Product and Service Solution) version 23 program.The results of this study indicate that business risk has a significant effect on capital structure, while company size, investment decisions, board size, and audit committee do not have a significant effect on the structure. capital. The implication of this research is that management needs to reduce the company's business risk so that the capital structure remains good.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN BUMN Shella Oktavia Lee; Hendro Lukman
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.v5i1.22399

Abstract

The objective of this research is to obtain empirical evidence about the effect of good corporate governance which include audit committee, board size, independent commissioner and intellectual capital on financial performance in state-owned enterprises listed on the Indonesia Stock Exchange (IDX) during the year 2015-2019. This study uses secondary data. This research is conducted with a sample of 59 state owned enterprises data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solution software for Windows version 23 (SPSS version 23). The results of this research show that the intellectual capital and independent commissioner have a significant influence on financial performance, while audit committee and board size do not have a significant effect on financial performance. The implication of this study is the need to increase the role of audit committee, board of directors and independent commissioner to increase good corporate governance and manage intellectual capital that will increase the firm financial performance.
FAKTOR - FAKTOR YANG MEMPENGARUHI NIAT PEMBELIAN PELANGGAN PADA E-COMMERCE DI INDONESIA Neria Anaya; Hendro Lukman; Juni Simina
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.v5i2.23573

Abstract

The purpose of this study is empirically prove whether there is an influence between Ease of Use, Usefulness, Security, Convenience, and Website Quality on Customer Purchase Intentions in E-commerce in Indonesia. Sampling technique through google form using convenience sampling. The total sample is 119. The data is processed using SmartPLS with multiple regression analysis method. The results of the analysis of this study are Ease of Use, Usefulness, Security, and Convenience are not significant and have a negative effect on Customer Purchase Intentions, while Website Quality is significant and has a positive effect on Customer Purchase Intentions. The implication of this research is that strategies need to be improved to website quality in terms of satisfaction, usefulness, security, and convenience.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Raditya Raditya; Hendro Lukman
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25128

Abstract

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 116 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
Co-Authors Anggreni, Selvia Sri Bella Bella Clarra Kezia Elsa Imelda Fricilia . Fricilia . Henny Henny Wirianata Ivana Aulia Zahra Juni Simina Kelly Rianto Khowili, Nathalivia Neria Anaya Raditya Raditya Rizqy Vebry Wibowo Shella Oktavia Lee Tan Christabel Michaela Devina Vira Fernanda Zefanya Immanuel