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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 1,367 Documents
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FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR Franjaya, Fandy; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32364

Abstract

This study was conducted to find out the effect of probitability, leverage, firm size, and liquidity on firm value in manufacturing companies that are listed in Indonesia Stock Exchange (IDX) in 2018-2020. This study was conducted on manufacturing companies that are selected using purposive sampling method. This study has total of 162 data, consisting 3 years of data. This study uses Eviews 12 for data processing technique with Fixed Effect model. The result shows that profitability and leverage have significant positive effect on firm value, meanwhile firm size has significant negative effect, and liquidity has no significant effect.
FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI Laxamana, Evelyn; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32365

Abstract

This study aims to obtain evidence about the influence of composition of board commissioners and audit committee as a part of good corporate governance, audit quality, firm size and leverage as independent variables on earnings management as dependent variable of non financial companies listed on Indonesian Stock Exchange from 2018 – 2020. This research used non-financial companies that listed in Indonesia Stock Exchange during 2018-2020 as the population. There are 153 companies, with 459 total data that meet the criteria. This research using purposive sampling method and used multiple regression method to analyze the data. The result shows that composition of board commissioners, audit committee, firm size and leverage have no influence on earnings management while audit quality have influence on earnings management practice.
ANALISIS PERHITUNGAN, PENYETORAN, DAN PELAPORAN PPH PASAL 21, PPH PASAL 22, PPH PASAL 23 DAN PPH PASAL 25 PADA PT. UND TAHUN 2021 Feliciayulitania, Feliciayulitania; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32366

Abstract

UND is one of the non-open companies that deals in chemicals. This company's been operating for 30 years Using technological systems in keeping with the development of The Times and the good organizational structure, pt. Und has been able to compete and survive with competitors until now. The study aims to find out the analysis and income tax calculations of 2021 through data obtained by direct writers from the company, so all available data is complete with evidence. Besides knowing the tax analyses and calculations, the study is also aimed at knowing whether companies follow government regulations or not when it comes to accounting, deposits, and reporting PPH chapters 21, chapter 22, chapter 23, and chapter 25 2021. The types and data sources used by the author are the primary data with data techniques that interview methods and data obtained from descriptive analysis.
PENGARUH RETURN ON ASSETS, LEVERAGE, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE Febriani, Erika; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32367

Abstract

This study was implemented in order to measure the relationship between asset returns, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sourced from secondary data through the official website of the Indonesia Stock Exchange, this study involved 93 samples with a period of three years. Data processing was carried out using E-view 10 software. This study concluded that the return on assets was stated to have a significant positive effect on tax avoidance, leverage was stated to have a significant positive effect on tax avoidance, and controlled by a company that was stated to significantly influence tax avoidance.
Faktor-Faktor Yang Mempengaruhi Financial Distress pada Perusahaan Non Keuangan Gunawan, James Tirta; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32369

Abstract

The purpose of this study is to obtain empirical evidence about the effects of sales growth, operating capacity, and cash flow on financial distress. The sample in this study was selected using purposive sampling method amounted to 31 non finance companies listed on the Indonesia Stock Exchange (IDX) within 2018-2020 that match the criteria. The data processing technique using logistic regression analysis assisted by the EViews 12 program. The results of this study indicate that sales growth has no effect on financial distress, while operating capacity has a negative and significant effect on financial distress, and cash flow has no effect on financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PERUSAHAAN MANUFAKTUR Anggaraeni, Adelia Sekar Sri; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32370

Abstract

This study aims to prove the effect of leverage, firm size, and sales growth on financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Sampling method used in this research is the purposive sampling method by finding 67 samples of manufacturing companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results found from this study indicate that leverage and sales growth have a significant and positive influence on financial performance. However, firm size have a positive non-significant effect on financial performance.
PENGARUH ASSET GROWTH, SALES GROWTH, LIKUIDITAS, DAN ACTIVITY RATIO TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Yubiantoro, Malvin; Sugiarto, Elizabeth
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32371

Abstract

This study aims to determine the effect of asset growth, sales growth, liquidity, and activity ratios on capital structure in manufacturing companies listed on the IDX for the 2018-2020 period. Purposive sampling method was used in determining the sample, so obtained 72 manufacturing companies. The statistics processing technique uses multiple regression analysis the usage of SPSS version 25. The results of this have a look at imply that the primary unbiased variable is asset boom or asset boom has a superb and insignificant effect on capital. The second independent variable is sales growth or sales growth has a negative and insignificant effect on capital structure. The third independent variable is liquidity has a negative and significant effect on capital structure. Finally, the fourth independent variable is the activity ratio which has a positive and insignificant effect on capital structure. The implication of this is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving company performance.
PENGARUH RASIO LIKUIDITAS, RASIO PROFITABILITAS, RASIO SOLVABILITAS, RASIO AKTIVITAS, DAN RASIO PERTUMBUHAN TERHADAP FINANCIAL DISTRESS. Adhiyudho , Adhityo Krisno; Sufiyati, Sufiyati
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32372

Abstract

This Research aim to know if there are correlation between liquidity ratio, profitability ratio, leverage ratio, activity ratio, and growth ratio to financial distress that happened on manufacturing company that the company already listed in Indonesia Stock Exchange during 2018 – 2020. Sample was chosen with purposive method and the data that was chosen to be research data is consist of 31 companies. Data that been used in this research is process with Eviews 12 and Microsoft Excel 2019. The research shows that liquidity, profitability, leverage, and activity ratio show significant influence on financial distress and growth ratio doesn’t have significant influence on financial distress. The implication on this research is that management should have be cautious when using debt and maximising the use of asset to prevent companies to enter the state of financial distress.
PENGARUH PENGGUNAAN E-WALLET TERHADAP KONSUMSI DI KALANGAN MAHASISWA/I WILAYAH JAKARTA DAN JAWA BARAT PADA MASA COVID-19 Anastasia, Benita; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32373

Abstract

This study aims to obtain evidence about the effect of using e-wallets on consumption among students in the Jakarta and West Java areas during the COVID-19 period. The design of this study was made in order to find out whether there is a direct or indirect effect given by the independent variable on the independent variable. This study used simple random sampling and produced a sample of 200 people from 321 people. Furthermore, for testing the is hypothesis, it is done using a simple linear regression method. This research was conducted using the SPSS (Statistical Product and Service Solution) application. The results showed that the use of e-wallet seen from all indicators (practical, security, human error, limits, recording reports and changes) had a significant effect on consumption variables. The implication of this research is that students should be more aware of the use of e-wallet, even though they can consume it effectively and easily. But students must be able to exercise control, and be introspective of the effects that arise after the use.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Fabian, Christopher; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32374

Abstract

This study aims to analyze the effect of profitability, capital structure, firm size, and good corporate governance on firm value in 40 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 as a research sample where panel data regression analysis was carried out. The data processing in this study uses the EVIEWS 12 application. The results of this study indicate that profitability and firm size have a significant positive effect on firm value, while capital structure, board of commissioners and audit committees have no significant negative effect on firm value. The implication of this research is the need to pay attention to the ratios that affect firm value, so as to increase firm value.

Page 114 of 137 | Total Record : 1367

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