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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 1,367 Documents

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PENGARUH GCG, STRUKTUR KEPEMILIKAN, MODAL INTELEKTUAL, DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN Phan William, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to analyze the influence of good corporate governance, ownership structure, intellectual capital and financial leverage on financial performance. This research used purposive sampling method. The type of data is panel data during 2016-2018 from the Stock Exchange The Indonesian effect with total sample 189 data. Data analysis techniques using multiple linear regression with Eviews 10. The results indicate that good corporate governance, managerial ownership and institutional ownership have no significant effect on financial performance, but intellectual capital and financial leverage have an effect significant impact on financial performance.

Pengaruh Female Ceo, Information Asymmetry, Dan Leverage Terhadap Earning Management Evelina Sofia, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain information by conducting empirical testing on the influence of female CEO independent variables, Information asymmetry, and leverage on independent earnings management variables in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. In this study there were 59 manufacturing companies selected and used as samples by using purposive sampling as a sampling technique and testing multiple linear regression analysis. This study explains the results of testing on the variable Female CEO and Information Asymmetry with the results that show no significant effect on earnings management while the leverage variable shows a positive and significant relationship to earnings management.

Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Kenny Howard, Linda Santioso
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to analyze the effect of liquidity, profitability, firm size and leverage on firm value on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research used 54 companies that were selected using purposive sampling method in three years. Data processing technique using multiple regression analysis with SPSS version 22 and Microsoft Excel 2016. The result of this study indicate that liquidity does not significantly influence on firm value, profitability have positive and significantly influence on firm value, firm size have positive and significantly influence on firm value and leverage have positive and significantly influence on firm value. The implication of this study is the need to increase the profitability, firm size and leverage to increase the firm value which will bring a good signal for investors.

Faktor Yang Mempengaruhi Struktur Modal Perusahaan Aneka Industri Yang Terdaftar Di BEI Tamara Christhalia, Jonardi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this empirical research is to obtain empirical evidence about the influence of profitability, liquidity, and asset growth on the capital structure. As of the purposes to determine the effect of asset growth was moderated by interest rate on the capital structure on company listed on the stock exchange from 2013-2017. This research uses data varias industries that were selected using purposive sampling method for a total of 150 data in five years. The data used in this research are secondary data in the form of financial statements. The results show that profitability and asset growth moderated by interest rate affect to capital structure, whereas liquidity and asset growth does not affect to capital structure. Simultaneously, the testing shows independent variable have a significant impact on the capital structure. Testing results show that the coefficient of determination before moderated of 77.83% dependen variable is affected by the independent variable, while the remaining 22.17% is explained by other variables. Testing results show that the coefficient of determination after moderated increase of 0.63% to be 77.83%

Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Perusahaan Properti Dan Real Estate Taufianto Ekaputra, Widyasari
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to find whether there is the influence of liquidity , its satisfactory profitability as , and leverage against Tax Avoidance. Secondary data was used in the study with in data collection that is obtained on industrial Property and Real Estate sector who are enrolled in the Indonesia Stock Exchange in the year 2014-2016. Sample was used in the study as many as 26 companies and exclusively on the SPSS 23.0 version as a program data processing. This report is written with the sampling method of purposive technique. Based on research that is done, obtained the results of research is as follows: (1) Liquidity has no significant impact on Tax Avoidance. (2) Profitability has no significant impact on Tax Avoidance .(3) Leverage significant impact on Tax Avoidance

Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Stock Returns Winny, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to examine the effect of profitability, leverage, liquidity and firm size on return of stock in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. Sampling techniques using purposive sampling method. Data is processed using Eviews 9.0. This study uses 61 companies within 3 years period and the result using 183 unit sampling. The results of this study indicate that profitability, leverage, and liquidity have no effect on return of stock, differing with firm size that significantly influence the return of stock.

Faktor Yang Mempengaruhi Earning Management Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Christoforus Richard, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze the effect of earning power, firm size and leverage on earning management. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2014-2016 as the population. Purposive sampling technique was used and 115 were selected as samples. Data processing in this research used software program IBM SPSS version 23. The result shows that: (1) There is a significant impact of Earning power on Earning management. There are no significant impact of Firm size and Leverage on Earning management. (2) There is simultanously a significant impact of Earning power, Firm size, and Leverage on Earning management.

PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR Grace Angela, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to examine the effect of capital intensity, liquidity, and leverage on tax aggressiveness. The dependent variable used in this study is tax aggressiveness measured using an effective tax rate (ETR) measure. While the independent variables used in this study are capital intensity, liquidity, and leverage. The population in this study amounted to 177 Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. Determination of the research sample using purposive sampling method and obtained a sample of 67 Manufacturing Companies based on certain criteria. The results showed that liquidity had a significant effect on tax aggressiveness. While capital intensity and leverage have no significant effect on tax aggressiveness.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Yang Terdaftar Pada Bursa Efek Indonesia Wendy Clarissa Santoso, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to obtain empirical evidence about liquidity, firm growth, capital structure, profitability, and company age on firm value of manufacturing companies on the Indonesian Stock Exchange (IDX) during 2017-2019. Samples taken in this study as many as 232 data based on non probability sampling methods and purposive sampling techniques. This study uses multiple regression analysis and helped by SPSS program version 21 and Microsoft Excel 2013. The results of this research showed that firm growth and profitability had a significant positive effect on firm value. Liquidity and capital structure had a significant negative effect on firm value. Company age had a negative effect but do not have a significant effect on firm value. The implication of this research is the need to increase the determinants of firm as an investor’s consideration in doing investment.

Faktor – Faktor Yang Mempengaruhi Kebijakan Hutang Perusahaan Manufaktur Yang Terdaftar Di Bei Cynthia Angela, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is examine the analysis of factors affceting debt policy of manufacture companies listed on Indonesia Stock Exchange for the period 2015-2017. Sample was selected using purposive sampling method amounted to 34 companies. Data processing techniques using multiple regression analysis what helped by Eviews 9.0 and Microsoft Excel 2010. The result of this study shows that partially institutional ownership and liquidity have significant effect on debt policy, while managerial ownership and profitability have no significant effect on debt policy. However this study shows that simultaneously institutional ownership, managerial ownership, profitability, and liquidity have a significant effect on debt policy.

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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