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Jurnal Paradigma Akuntansi
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 Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan Sabrina, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.031 KB) | DOI: 10.24912/jpa.v1i2.5018

Abstract

This research aims to obtain empirical evidence about the effect of Sustainability Report toward financial performance. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is banking companies listed in the Indonesia Stock Exchange (IDX) during the year 2014-2016. This research is conducted with a sample of 31 data from banking companies. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 25.0 program. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Sustainability Report has no effect on banking financial performance.
Pengaruh Profitabilitas, Likuiditas Dan Kebijakan Utang Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Winna, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.984 KB) | DOI: 10.24912/jpa.v1i2.5024

Abstract

Companies that have policies in paying dividends every year are still relatively small. The purpose of this study is to determine the effect of profitability, liquidity and debt policy on dividend policy. This study took manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 as subject of research with purposive sampling technique in determining the research sample. Data analysis was performed by multiple linear regression with the help of SPSS version 23. The results showed that: (1) Profitability partially had a positive and significant effect on dividend policy, (2) Liquidity partially had a positive but not significant effect on dividend policy, (3 ) The debt policy partially has a positive and significant effect on dividend policy, and (4) Profitability, liquidity and debt policy simultaneously have a significant effect on dividend policy.
Faktor Yang Mempengaruhi Manajemen Laba Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Angelica Christabelle, Sufiyati
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.084 KB) | DOI: 10.24912/jpa.v1i2.4673

Abstract

The purpose of this study was to examine the effect of size, leverage, profitability, NPM, and growth on earnings management with institutional ownership as a moderating variable in property, real estate, and construction building companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2017. The sampling technique uses purposive sampling method. The samples used in this study were 90 sample companies. This study uses moderated regression analysis (MRA) with Eviews 9.0. The results of this study indicate that size, leverage, profitability, NPM, and the interaction of leverage and institutional ownership do not have an influence on earnings management, while growth has an influence on earnings management.
Faktor-Faktor Yang Mempengaruhi Audited Financial Statement Timeliness Teresa Jovina Kurniawan, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.428 KB) | DOI: 10.24912/jpa.v1i2.4683

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of earning management, profitability, financial distress, and big four audit companies on audited financial statement timeliness at trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017. The sampling method used in this study to collect research sample is purposive sampling method, with the result that 41 trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtained from audited financial statement for the year ended December 31st during 2015-2017. Binary logistic regression is used to test the hypothesis using SPSS 23.0. The result of this study shows that earning management and profitability have significant effect on audited financial statement timeliness, while financial distress and big four audit companies do not have significant effect on audited financial statement timeliness
Faktor Yang Mempengaruhi Erc Perusahaan Konsumsi Dan Aneka Industri Tahun 2015-2017 Leny Suharja, Ardiansya R
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.023 KB) | DOI: 10.24912/jpa.v1i2.4688

Abstract

This study aims to obtain empirical evidence regarding the influence of company size, profitability, growth opportunity, and leverage towards earnings response coefficients in manufacturing companies on consumer goods industry and miscellaneous industries sector listed on the Indonesia Stock Exchange during 2015-2017. The test using SPSS 21.0. This study use purposive sampling. The number of samples chosen are 90. The result of the t test show that company size has a positive and not significant to ERC, profitability has no significant and positive to ERC, growth opportunity has a significant and positive to ERC, and leverage has no significant to ERC. The results of the F test show that company size, profitability, growth opportunities, and leverage are simultant influence on earnings response coefficient.
Faktor Yang Mempengaruhi Harga Saham Perusahaan Property, Real Estate, Dan Konstruksi Bangunan Christina, Herlin Tunjung
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.527 KB) | DOI: 10.24912/jpa.v1i2.4696

Abstract

The purpose of this research is to analyse the effect of liquidity, solvability, activity, and profitability on stock prices on property, real estate, and building construction companies listed on Indonesian Stock Exchange in the period of 2015-2017.This observation is using purposive sampling technique. This research used 39 companies that used multiple linear regression analysis with the help of SPSS version 21.0 for the testing method.. The results of this research showed that solvability and profitability have a positive and significant effect on stock prices, activity has a negatif and significant effect on stock prices. In contrast, liquidity do not have an effect on stock price of property, real estate, and building construction companies.
Penerapan Rekonsiliasi Fiskal Pada Laporan Keuangan Pt Xyz Dalam Menghitung Pajak Penghasilan Terutang Calvina Amanda Wijaya, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.597 KB) | DOI: 10.24912/jpa.v1i2.4705

Abstract

The purpose of this research is to analyze PT XYZ financial statement to know about difference recognition in revenues and expenses based on Standar Akuntansi Keuangan and tax regulation which is Undang – Undang No. 36 Tahun 2008. The subject of this research is PT XYZ. The method used in this research is descriptive method. The objects used are financial statement, fixed asset list, and SPT Tahunan PPh Badan PT XYZ during 2017. Data collected by interview, observation, and documentation. The result shows that company fiscal financial statement is not match with Undang – Undang No. 36 Tahun 2008. Furthermore, there was some mistakes due to the fiscal reconciliation that company made, so it affect to wrong calculation of Pajak Penghasilan badan terutang
Faktor Yang Mempengaruhi Dividend Policy Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Elvina Noor Cahyani, Lukman Suryadi
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.811 KB) | DOI: 10.24912/jpa.v1i2.5004

Abstract

The objective of this research is to obtain empirical evidence on the influence of leverage, profitability, firm size, and growth toward dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. Sample was selected using multiple purposive sampling method amounted to 36 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 20 and Microsoft excel 2010.  The result of this study indicate that profitability, firm size, and growth have a significant influence on dividend policy, while leverage have no significant influence on dividend policy..
Faktor-Faktor Yang Mempengaruhi corporate Cash Holding Pada Perusahaan Manufaktur Di Indonesia Inneke Kurniawan, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.155 KB) | DOI: 10.24912/jpa.v1i2.5009

Abstract

This study aims to examine the effect of growth opportunities, net working capital, profitability, and capital expenditures on corporate cash holding in listed manufacturing companies in Indonesian Stock Exchange period 2014-2017. This study use 54 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study indicate that profitability has a significant positive effect on corporate cash holding while growth opportunities, net working capital, and capital expenditures has a significant negative effect on corporate cash holding.
Faktor Yang Mempengaruhi Manajemen Labaperusahaan Manufaktur Yang Terdaftar Di Bei Melinda, Widyasari
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.594 KB) | DOI: 10.24912/jpa.v1i2.5014

Abstract

The purpose of this research is to know the effect of free cash flow, financial distress, profitability and sales growth on earnings management on manufacturing company listed on the BEI from 2015-2017. This research used 26 manufacturing company that were selected using purposive sampling method for a total of 78 observation in three years.  To analyze the hypothesis by using software Eviews version 10.0. The result for this research showed that there is a positive and significant effect of free cash flow on earnings management, however there is no significant effect of financial distress, profitability and sales growth on earnings management.

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