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Jurnal Paradigma Akuntansi

jpa
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Published by Universitas Tarumanagara

ISSN : - EISSN : 26570033 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan dan bidang akuntansi umum lainnya.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 50 Documents

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Search results for , issue "Vol 1, No 2 (2019): April 2019" : 50 Documents clear

Pengaruh Firm Size, Profitability, Sales Growth, Dan Leverage Terhadap Firm Value Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2015-2017 Richard Emanuel, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, sales growth, and leverage on firm value of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2015-2017. The research is conducted by taking 192 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on firm value (Tobin’s Q), this result is prove by simultaneously test (F test). The t test results showed that firm size and sales growth have a significant negative effect on firm value, while profitability and leverage have no significant effect on firm value.

Pengaruh Karakteristik Finansial Perusahaan Dan Kepemilikan Publik Terhadap Pengungkapan Csr Perusahaan Manufaktur Vicky Tamilia, Viriany
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of profitability, leverage, firm size, andpublic ownership oncorporate social responsibility disclosurein manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 65samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of information from the financial statements and annual reports. This research data was processed using SPSS 20.The result of this research shows that only firm size has a significant effect on corporate social responsibility disclosure, while profitability, leverage, and public ownership do not have a significant effect on corporate social responsibility disclosure. Suggestions from this study are for the next study to add other independent variables to be able to strengthen the ability of independent variables in explaining the dependent variable.

Faktor yang mempengaruhi kinerja perusahaan manufaktur yang terdaftar di bei Marissa Karen, Merry Susanti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effect of capital structure, firm size, board size, current ratio and total asset turnover on firm performance of the manufacture companies listed in Indonesia Stock Exchange in the period of 2015-2017. This research used 48 manufacture companies that were selected using purposive sampling method of total 144 data in three years. The data used in this research are secondary data in the form of financial statements. The results of this research showed that firm size (SIZE), current ratio (CR) and total asset turnover (TATO) have a positive effect on firm performance (ROE). In contrast, capital structure (DER) and board size do not have an effect on firm performance of manufacture companies.

Pengaruh Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Kebijakan Hutang Perusahaan Manufaktur Dwi Putri Novitasari, Viriany
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to analize the influence of profitability, firm size and liquidity to debt to equity ratio in manufacturing companies who were listed on Indonesia Stock Exchange between 2015-2017. The sample wich included criteria is 65 companies, the sample was taken using the method of purposive sampling and those meeting the selection criteria were also taken. The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F test, and with analysis helped by SPSS 20 program. The result of this research are profitability, firm size and liquidity affect debt policy. The result of this research shows partially that profitability did not affect the debt policy. Firm size did not affect the debt policy, and liquidity had a negative and significance affect on debt policy.

Faktor Yang Mempengaruhi Firm Financial Performance Perusahaan Manufaktur Yang Terdaftar Di BEI Rinjani Sanusi Putri, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence on the influence of board independence, CEO duality, firm size, financial leverage, asset tangibility, and liquidity toward firm financial performance. The study drawson data from136 firms of manufacturing companies listed on the Indonesia Stock Exchange during 2015-2017. The results of this study indicate board independence, firm size, financial leverage, asset tangibility, and liquidity have a significant influence on firm financial performance, while CEO duality has no significant effect on firm financial performance. To further complement future research, make the sample count the right way, use a company that includes not only a manufacturing company, and uses a variable that has no been widely used that may influence firm’s financial performance.

Pengaruh Capital Structure, Profitability, Firm Size, Dan Firm Growth Terhadap Firm Value Angelina Gabriela, Widyasari
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence regarding the effect of capital structure, profitability, firm size, and firm growth on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples were selected using the purposive sampling method and selected 66 companies as samples that met the criteria of 155 companies listed on the IDX. The results showed that capital structure, profitability, firm size, and firm growth had a significant effect on firm value. Capital structure, profitability, and firm size proved to have a significant and positive influence on firm value. This shows that the change in independent variables will be in line with firm value. While firm growth has a significant and negative influence on firm value. It means that the relationship between firm growth and firm value is inversely proportional.

Analisis Kontribusi Pajak Daerah Jakarta Utara Terhadap Penerimaan Pajak Daerah Dki Jakarta Irene Oktaviani Wijaya, Ngadiman
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine the level of the contribution of hotel tax, restaurant tax, entertainment tax, advertisement tax and parking tax on local tax revenues in Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Utara (Period 2012-2016). This research uses descriptive analysis method. The data collection technique is interview and documentation in the form of goals and realizations from the hotel tax, restaurant tax, entertainment tax, advertisement tax and parking tax in Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Utara from 2012 until 2016.The results of the study show that the percentage of hotel tax, advertisement tax and parking tax in the North Jakarta area to DKI Jakarta local tax revenues are still in a very less category, which is below 10%, while the contribution of restaurant tax is in the less category with a percentage of 10.10 - 20%, the highest contribution rate is entertainment tax which is in the medium category with a percentage of 20.10 - 30%.

Faktor-Faktor Yang Mempengaruhi Earning Response Coefficient (Erc) Dengan Profitabilitas Sebagai Prediktor Delvina Hartanto, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Earnings information is the most responded information by investors because it provides a description of the company’s performance, but the information alone is sometimes not enough profit to serve as the basis of decision making for investors. The level of profit can be measure by using Earning Response Coefficient (ERC). The strong market reaction to earnings information reflected in the high earnings response coefficients. The purpose of this study is to analyze the effects of Firm Size and Growth with Profitability as predictor to Earning Response Coefficient. Population in this study are mining companies listed in Indonesia Stock Exchange 2014-2017. Sampling technique that used in this study is purposive sampling and obtained 14 mining companies with four years study period and give 56 sample unit. Data analysis method in this study is panel data regression using software Eviews version 10. The result showed that Firm Size and Growth has no significant effect to Earning Response Coefficient, while Profitability has negative significant effect to Earning Response Coefficient, and also Profitability strengthen the relationships of Firm Size and Growth to Earning Response Coefficient.

Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Henny, Liana Susanto
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to obtain empirical evidence regarding leverage, liquidity, total asset turnover, and firm size on profitability. The sampling technique used in this study was purposive sampling with the data used was pooled data. The research sample used was 62 manufacturing companies listed on Indonesia Stock Exchange (IDX) in the period 2014-2017. The results of the research with testing the hypothesis by using the t statistical test show that leverage and liquidity did not have a significant effect on profitability, while the total asset turnover and firm size have a significant positive effect on profitability.

Analisis Perhitungan Pajak Penghasilan Terutang Pt Stepa Wirausaha Adiguna Untuk Tahun 2017 Karissa Oktavia, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research uses PT Stepa Wirausaha Adiguna located on the island of Belitung as the object of research. The purpose of this study is to determine the truth of the corporate income tax calculation carried out by the company, including fiscal correction and total fiscal profit / loss owned by the company. The research method used in this research is descriptive method, using primary data which is then processed through observation, interviews and documentation, then in the final stage an analysis is carried out on the data.The results of this research are that the company has calculated and made all fiscal and total corrections of fiscal profit / loss appropriately, however in the calculation of income tax there is a mistake. This is related to the calculation of this tax that is not rounded up on Taxable Income, which causes errors and the result of the Accrued Income Tax by the company is incorrect.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nuryasman MN

Contact Email jurnalparadigmaakuntansi@gmail.com

Phone +6285692324687

Journal Mail Official jurnalparadigmaakuntansi@gmail.com

Editorial Address Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA