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Nuryasman MN
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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 1,367 Documents
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EFEKTIVITAS SISTEM PENGENDALIAN MANAJEMEN ATAS PENDAPATAN TERHADAP TINGKAT LABA PADA PT.XYZ Karaniya, Karaniya; Rasyid, Rosmita
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.v6i4.32388

Abstract

This research was conducted at PT. XYZ which is a construction equipment supplier company, with the aim of knowing the management control system for income that is applied to PT. XYZ and how it affects the company's profit and how the level of effectiveness of the management control system. The type of research used is descriptive research with data collection methods through interviews with managers from PT.XYZ. Methods of data processing using qualitative analysis methods. The results of this study indicate that the control system at PT. XYZ is still ineffective due to management neglect and employee failure in carrying out orders from managers and the system that has been made is not fully implemented with discipline by PT. XYZ employees.
PENGARUH LIQUIDITY, LEVERAGE, PROFITABILITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE Andika, Chuandry; Susanti, Merry
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.v6i4.32389

Abstract

The main purpose of this research is to analyze the effect of liquidity, leverage, profitability, and corporate social responsibility towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX). This research used 204 data samples consisted of 74 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. This research used Eviews 12 in processing research data. The result obtained from this research indicates that liquidity has negative and no significant effect on firm value. Leverage has negative and significant effect on firm value. Profitability has positive and no significant effect on firm value. Corporate social responsibility has negative and no significant effect on firm value.
FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA Gracia, Jefta; Widyasari, Widyasari
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.v6i4.32395

Abstract

This journal contains the information of the effect about how profitability, leverage, institusional ownership, managerial ownership, and sales growth affects earnings management in manufacturing companies listed in the Indonesia's Stock Exchange between 2018-2020 period. This research used 29 manufacturing company that filtered by using purposive sampling method for a total 196 manufacturing company in 3 years span. The results of this research showed that there’s a negative and significant effect of sales growth on earnings management, on the other side, results of profitability, leverage, institusional ownership, managerial ownership contain no significant effcet on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Raditya, Raditya; Lukman, Hendro; Simina, Juni
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.v6i4.32396

Abstract

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 123 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, SALES GROWTH TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Marselinus, Marselinus; Sha, Thio Lie
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.v6i4.32398

Abstract

The purpose of this research is to determine the effect of profitability, leverage, managerial ownership, and sales growth on the dividend policy in manufacturing companies on the IDX during 2018-2020. The method used is purposive sampling with valid data as many as 32 companies. Data processing is using Eviews program version 12. The results of this show that profitability has a negative significant and leverage has a positive significant effect on dividend policy, while managerial ownership has a positive insignificant and sales growth has a negative insignificant effect on dividend policy. The implication of this research are expected to give consideration for companies to make decisions related to factors that affect dividen policy.
ANALISIS NILAI PERUSAHAAN DI PENGARUHI TERHADAP PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Gautama, Jennifer Fernanda; Ekadjaja, Agustin
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.v6i4.32445

Abstract

This research objectives to obtain empirical evidence on the effect of profitability, company size and institutional ownership on company value. The company value is using the dependent variable and the independent variables used are profitability, company size and institutional ownership. The population in this research are consumer cyclicals (main) companies listed on the Indonesia Stock Exchange in 2016-2020 period. The samples collected using the Purposive Sampling method of 40 companies, which research samples of 27 companies with a total data of 135 samples used. The results of the data used secondary data sourced from the financial statements of companies listed on the Indonesian Stock Exchange. The data analysis technique used in this research is multiple linear regression analysis, t test and F test. This study shows that 1) profitability has a positive and significant effect on firm value. 2) firm size has a positive and insignificant effect on firm value. 3) institusional ownership has a positive and in significant effect on firm value.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH NET LIQUID BALANCE Wijaya, Agustina; Imelda, Elsa
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.v6i4.32446

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This research obtained the results that firm age, cash flow, salse growth and leverage significantly affect firm performance. Meanwhile, firm size has no effect on firm performance. The study also shows that the net liquid balance is only able to moderate the effect of cash flow, leverage, and sales growth on firm performance. The implication of this research is that management must manage and use the company's resources to the maximum and maintain the company's NLB level to create maximum company performance.
Faktor Yang Mempengaruhi Struktur Modal Perusahaan Property, Real Estate And Building Construction Chandra, Andhika; 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.v6i4.32447

Abstract

The purpose of this research is to examine the effect of profitability, liquidity, firm size, and active structure on capital structure in property, real estate and building construction companies on the Indonesia Stock Exchange for the period 2017-2020. The sample was selected by using a purposive method and there were 16 companies that were sampled in this research. This research uses Eviews 10. The results of this research indicate that firm size has significant effect on capital structure. The result of this research indicate that profitability, liquidity and active structure do not have a significant effect on capital structure. The implication of this study is need the role of firm size to make it easier for company to obtain fund in the form of debt loan that increase the value of capital structure, that be used for increase the performance of company.
PENGARUH LIKUIDITAS, SALES GROWTH, LEVERAGE, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN Nayottama, Azhar Prasetyo; 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.v6i4.32448

Abstract

This study aims to find out how the influence of Liquidity, Sales Growth, Leverage, and Firm Size on financial performance in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling method used purposive sampling. The sample in this study was 340 data from 68 companies for five years. The data processing technique uses multiple regression analysis assisted by the E-views 9 program. The results of this study prove that leverage has a negative effect on financial performance, sales growth does not have a positive effect on financial performance, while liquidity and firm size do not negatively affect financial performance.
PENGARUH KESADARAN WAJIB PAJAK, PERSEPSI KEADILAN PAJAK, SANKSI PAJAK, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI JAKARTA BARAT Theodore , Diviana; Jonnardi, Jonnardi
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.v6i4.32449

Abstract

This research aims to know the influence of taxpayer awareness, perception of tax justice, tax sanction, and trust in government on taxpayer compliance of west Jakarta. Conveniece sampling method was chosen for this sample and the entire legitimate information turned into a hundred respondents. The processing strategies the usage of a descriptive statistical analysis what helped by using the SmartPls. The results of this research is perception of tax justice and tax sanction have an influence on taxpayer compliance. While taxpayer awareness and trust in government didn’t have any influence of taxpayer compliance. This implication can provide input and add insight related to taxation and is expected to be additional information regarding to the factors that have an impact on taxpayer compliance to help the government increase tax revenue.

Page 116 of 137 | Total Record : 1367

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