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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-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA Lesmana, Daniel; Santioso, Linda
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.v6i4.32375

Abstract

The purpose of this research was to analyze the influence of firm size, firm age, leverage, profitability, and audit quality on the dependent variable, namely earnings management. The research object used were manufacturing companies listed on Indonesia Stock Exchange from 2018 to 2021. The sampling method that used in this study is purposive sampling method. There are used 70 companies as the final sample I used in the study. Data analyzed using multiple regression method. Modified Jones model approach was employed in this research. The result of this study indicated that firm size and profitability have a significant negative effect on earnings management. Firm age and leverage have a significant positive effect on earnings management. Audit quality has insignificant positive effect on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK Tanjung, Geraldio; Dewi, Sofia Prima
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.v6i4.32377

Abstract

This study aims to determine the factors that influence tax aggressiveness in the mining industry listed on the Indonesia Stock Exchange during 2018-2020. This study uses a descriptive research design with purposive sampling method. There are 13 samples with a total of 39 data mining companies. This study uses the Economical Views 12 Student Version application. Data processing techniques using multiple regression analysis. The results of this study indicate that profitability has a negative effect on tax aggressiveness, firm size and managerial ownership have no positive effect on tax aggressiveness and leverage does not. negative effect on tax aggressiveness. With this research, it is hoped that it can improve the company's performance and can add insight in terms of tax aggressiveness. Companies can also consider legally tax aggressiveness to reduce the company's tax burden.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL Nugroho , Varian Adeone; Surjadi, Lukman
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.v6i4.32378

Abstract

The ipurpose of this study iis to examine the ieffect of profitability, liquidity, iand asset structure ion the capital structure iof manufacturing icompanies ilisted on ithe Indonesia Stock iExchange (IDX) in 2018-2020. This study uses a sample of 79 imanufacturing companies ithat have been selected iusing the purposive sampling method ifor three years. iThe data used iin this study is secondary datai in the form of financial informationi from financial statements and annuail reports. Data processing in thisi study uses the EViews 12 program. The results of this study indicate that asset structure hasi a negative effecti on capital structurei, while profitability and liquidity have no effect on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Cornellista, Maria Ancella; Sudirgo, Tony
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.v6i4.32379

Abstract

The objective of this study is to examine and obtain empirical evidence of the effect of profitability, growth opportunity, and leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 273 data for 3 years. The results of this study indicate that profitability has a significant positive effect on cash holding, growth opportunity have no effect on cash holding, while leverage has a significant negative effect on cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Song, William; Susanto, Liana
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.v6i4.32380

Abstract

This research aims to obtain empirical evidence regarding the effect of the independent variables of liquidity, leverage, and firm size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used 68 manufacturing companies which were selected using purposive sampling method. The data processing technique in this study used the Eviews 12.0 SV program. The results of this study indicate that leverage has a significant positive effect on profitability while liquidity and firm size do not have a significant effect on profitability.
FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING Sugihwan, Bryan Adithya; Susanto, Liana
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.v6i4.32381

Abstract

This study aims to obtain empirical evidence about the effect of leverage, firm size, profitability, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and capital expenditure have a significant positive effect on cash holding. Firm size does not have a significant effect on cash holding. Leverage has a significant negative effect on cash holding.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON Sohada, Novia Nor; Tanusdjaja, Hendang
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.v6i4.32382

Abstract

The purpose of this study is to analyze the factors that influence financial statement fraud pentagon. The sample of this study 150 observation seen from 50 manufacturing companies listing in Indonesia Stock Exchange period 2019-2021. The type of data used is secondary data, which is an annual report of companies listing in the IDX for period 2019-2021. Hypothesis test used with multiple linear regression method with SPSS software, whare previously the classical principle test for the feasibility of research data. The results of this study indicate that study indicate that external pressure as measured by the leverage ratio, which has a significant effect on financial statement fraud. Ineffective monitoring as measured by the ratio of independen commissioners (BDOUT), change in auditor as measured by changes in independent auditors, has no significant effect on financial statement fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN SEBELUM DAN SELAMA PANDEMI COVID-19 Brenda, Stephani; Yanti, Yanti
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.v6i4.32383

Abstract

The purpose of this study is to obtain empirical evidence of investment opportunities, profitability, leverage, and firm size effects on dividend policy before and during COVID-19 pandemic. The population in this study are manufacturing companies listed on IDX during the years 2019-2020 consisting of 42 samples. Data the year 2019 represent conditions before the pandemic, whereas data the year 2020 represent conditions during pandemic. Hypothesis of this study are tested with regression analysis and the Wilcoxon. The results of the study show that before the the pandemic, leverage had a significant effect on dividend policy, on the other hand, investment opportunity, profitability, and firm size had no significant effect on dividend policy. During the pandemic investment opportunity, profitability, and leverage had a significant effect on dividend policy, in contrast, firm size had no significant effect on dividend policy.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE Pardomuan, Reinhard Marthin; Tjakrawala, F.X. Kurniawan
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.v6i4.32384

Abstract

The purpose of this study is to investigate the governance of manufacturing companies which include the board of directors, audit committee, institutional ownership, and intellectual capital, listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. This is an empirical assessment of the impact of corporate governance on financial performance. Data collection was carried out on 201 samples of company data selected with the purposive sampling method. The Processing of survey data is supported by the programs SPSS Output program and Microsoft Excel 2019. The results obtained indicate that the board of directors (BOD), institutional ownership (IO), and intellectual capital (VAIC) have a significant influence on financial performance (ROA). The Audit Committee (AC) does not affect the financial performance (ROA). The conclusion of this study is that not only fovernace but also intellecetual capital management needs better governance in order for companies to improve their financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN Tanuwijaya, Suwandhi; Cahyadi, Hadi
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.v6i4.32386

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of leverage, firm size, managerial stock ownership, audit committee, and asset structure on firm performance. The study used 117 data samples from manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The research uses Microsoft Office 365 and Eviews 12 software in terms of data processing. The results obtained from the study are that leverage has a negative effect on company performance, firm size has a negative effect on company performance, managerial share ownership has a negative effect on company performance, audit committees have a positive effect on company performance, and asset structure has a negative effect on company performance.

Page 115 of 137 | Total Record : 1367

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