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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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INDONESIA
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 Arus Kas, Leverage, Dan Ukuran Perusahaan Terhadap Cash Holding Stefanus Hermawan Wijaya, 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 (434.271 KB) | DOI: 10.24912/jpa.v1i2.5020

Abstract

This study aims to examine determinants of cash flow, leverage, and firm size on cash holdings in manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2015 – 2017. The sample used in this research is 67 samples. This research used random effect model. The results of this study indicate that cash flow has a significant positive effect on cash holding. Leverage has a significant negative effect on cash holding. Firm size have no significant effect on cash holding.
Analisis Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di Indonesia Yospin Darma Putra, Tony Sudirgo
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 (340.773 KB) | DOI: 10.24912/jpa.v1i2.5026

Abstract

The purpose of this research is to know the factors that affect firm value and is limited into 3 independent variable which is leverage, profitability, and firm size. The population in this research is manufacturer firm which is registered at Indonesia Stock Exchange period 2015-2017. The sample is selected with purposive sampling method and testing double linear regression analysis. The outcome of the research is: leverage effect firm value positively and significant, profitability effect firm value positively and significant, and firm size effect firm value positively and significant.
Analisis Faktor Yang Mempengaruhi Opini Going Concern Dalam Perusahaan Manufaktur Di BEI Chintia Clara, Jamaludin Iskak
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 (302.008 KB) | DOI: 10.24912/jpa.v1i2.4679

Abstract

The purpose of this study is to analyze the effect of liquidity, solvency and profitability on the going concern opinion. Going concern opinion in this research is a dummy variabel. This research uses 155 manufacturing firms listed on Bursa Efek Indonesia (BEI) in 2015-2017 as the population. Sample selection in this study using purposive sampling technique, 99firms are selected as samples. Data analysis and hypothesis testing in this study using software Statistical Product and Service Solution (SPSS) version 23. The result of this research shows that the solvency and profitability has significant effect on going concern opinion.
Pengaruh Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Di BEI Laurent, Susanto Salim
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 (271.779 KB) | DOI: 10.24912/jpa.v1i2.4674

Abstract

The purpose of this research was to obtain and analyze empirical evidence about the effect of corporate governance (board size, audit committee, managerial ownership, institutional ownership, and firm size) on firm performance.The statistical method used to test the hypothesis of the research is a multiple linear regression model with the help of a computer programme of SPSS version 25.0. The result of this research shows that board size variable, managerial ownership variable and firm size variable have a positive and significant influence on firm performance, while audit committee variable and institutional ownership variable not have a significant effect on firm performance.
Perbedaan Corporate Governance Dan Financial Ratios Pada Perusahaan Distressed Dan Non-Distressed Laura Calvina, Yanti
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 (334.963 KB) | DOI: 10.24912/jpa.v1i2.4684

Abstract

The purpose of this research is to know the difference between financial distressed firms and non-financial distressed firmsthat listed in Bursa Efek Indonesia for period 2015-2017. This research used 42 manufacturing companies, which 14 companies are financial distressed firms and 28 companies are non-financial distressed firms, with purposive sampling method with total 84 data and using non-parametic statistic Mann Whitney. The results indicates that there is a difference in liquidity and leverage between financial distressed firms and non-financial distressed firms. But, there is no difference in institutional ownership and the size of board director between financial distressed firms and non-financial distressed firms.
Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Padaperusahaan Manufaktur Yang Terdaftar Di Bei Fiolin Alfaro, Tony Sudirgo
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 (386.204 KB) | DOI: 10.24912/jpa.v1i2.4690

Abstract

This study aims to determine how much influence dividend policy, intellectual capital, and firm growth to determine the firm value. The population in this study are manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2015-2017. With used purposive sampling method and selected 33 companies. The data used in this study is secondary data. Data collection technique with technique of documentation. Analysis of research is using multiple regression analysis. The result of this study indicated dividend policy have positive effect and no significant on firm value, intellectual capital have positive effect and significant on firm value, and firm growth have negative effect and no significant on firm value.
Faktor Yang Mempengaruhi Profitabilitas Pada Perbankan Yang Terdaftar Di Bei Loraine Pertiwi, Liana Susanto
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 (288.678 KB) | DOI: 10.24912/jpa.v1i2.4701

Abstract

This research aims to determine the effect of bank size, capital adequacy ratio, loan to deposit ratio, net interest margin and non performing loan toward the bank profitability. This research uses 33 samples of commercial banks that listed on The Indonesia Stock Exchange in the year of 2015-2017 with the multiple regression analysis technique  using Statistical Product and Service Solution for Windows released 21 (SPSS 21.0) and Microsoft Office Excel 2010. The results of T test indicate that bank size, loan to deposit ratio, net interest marginand non performing loan have a significant effect on bank profitability. Meanwhile, capital adequacy ratio has an insignificant effect on bank profitability. The results of F test indicate that all the variables in this research simultaneously have a significant effect on bank profitability.
Pengaruh Auditor Responsibility, Professional Skepticism Dan Internal Control Terhadap Fraud Detection Calvin Lazuardi, Hendro Lukman, Henny
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 (649.243 KB) | DOI: 10.24912/jpa.v1i2.5000

Abstract

The objective of this research is to obtain empirical evidence about the effect of auditor responsibility,  professional  skepticism  and  internal  control  to  fraud  detection  from  the perspective of external auditor in Jakarta, Indonesia. This study used 65 external auditors as samples selected by convenience sampling. The data are primary data using questionnaires. The results of this research indicate that auditor responsibility does not have a significant effect on fraud detection, professional skepticism and internal control have a significant influence on fraud detection.
Pengaruh Ukuran Perusahaan, Informasi Laba, Kebijakan Dividen Dan Leverage Terhadap Abnormal Return Felicia, Susanto Salim
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 (522.825 KB) | DOI: 10.24912/jpa.v1i2.5005

Abstract

The purpose of this study aims to determine and analyze the influence of company size, earnings information, dividend policy and leverage on abnormal returns. Data analysis method used is classical assumption analysis, descriptive statistical test, f test, t test and test coefficient of determination. Testing the hypothesis in this study uses the t test. The results of the study show that firm size and leverage have no significant effect on abnormal returns, while earnings information has a significant positive effect on abnormal returns and dividend policy has a significant negative effect on abnormal returns.
Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Dari Wajib Pajak Badan Tahun 2016-2017 Elvina Desideria, Ngadiman
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 | DOI: 10.24912/jpa.v1i2.5003

Abstract

The purpose of this research is to obtain empirical evidence about the effect of Tax Amnesty, Tax Audit, and Taxpayer Compliance on Corporate Income Tax Revenueperiod 2016-2017. The technique used in collecting samples that is purposive sampling of corporate taxpayer that registred in KPP Pratama Gambir Empat. Result of research obtained Tax Amnesty, Tax Audit, and Taxpayer Compliancesimultanly have positive effect to Corporate Income Tax Revenue.Tax Amnesty and Taxpayer Compliancepartialy have positive effect to Corporate Income Tax Revenue and Tax Audit have no effect to Corporate Income Tax Revenue.

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