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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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PENGARUH ROA, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Sumantri, Dilla Rania Putri; Yuniarwati, Yuniarwati
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.v6i4.32450

Abstract

During the 2018-2020 timeframe, this study aims to examine the impact of ROA, business age, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (ISE). According to the approach of purposive sampling, 77 firms were included in the sample. SPSS (Statistical Product and Service Solution 25) is used in conjunction with Microsoft Excel to do multiple linear regression analysis on the data. ROA appears to be the only element that has a negative and statistically significant impact on tax evasion, while the age and size of the company have a negative and statistically inconsequential impact.
FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Suhandy , Ricky; 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.v6i4.32451

Abstract

The purpose of this research is to examine the effect of leverage, profitability, liquidity, cash flow and dividend payment on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during the year 2017 to 2020. The research used 38 manufacturing companies that were selected using purposive sampling method for a total of 152 sample in four years. The result of the research are profitability have significant positive impact on cash holding, liquidity have insignificant positive impact on cash holding and leverage, cash flow, dividend payment has insignificant negative impact on cash holding.
PENGARUH LEVERAGE, GROWTH, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Merianti, Desi; Iskak, Jamaludin
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.v6i4.32452

Abstract

This study aims to examine the effect of leverage, growth, profitability, and liquidity on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The sample selection technique used is purposive sampling tehcnique with a sample of 43 companies. Data processing in this study using EViews version 12 software. The result of this study indicate that leverage proxied by DER and liquidity proxied by CR has a positive and insignificant effect on dividend policy, profitability proxied by ROE has a negative and insignificant effect on dividend policy, while growth has a negative and significant effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI DEVIDEND POLICY PADA PERUSAHAAN FOOD AND BEVERAGE Clarentina, Viona; 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.v6i4.32453

Abstract

This study aims is to prove the effect of factors that affecting Dividend Policy of Food & Beverage companies. Sampling method used in this research is the purposive sampling method by finding 10 samples of Food & Beverage 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 from this study state that Liquidity have positive and significant influence on Dividend Policy. However Profitability have negative and significant influence on Dividend Policy and Leverage have positive and non significant influence on Dividend Policy.
ANALISIS PPN DAN PPH BADAN PADA PERUSAHAAN KONSTRUKSI PT. ACG Tiolemba, Febrianne; 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.v6i4.32454

Abstract

This research was conducted with the aim of knowing the imposition of income tax rates and corrections contained in the Tax Return period of Value Added Tax on companies. This research was conducted with an interview process to get data on the company's financial statements during 2020 and other information related to what is needed from the company. The results of this study show that the company has applied the final income tax rate in accordance with the applicable provisions and the company also experiences more payment every month so that it can make restitution or compensation.
PENGARUH CAPITAL INTENSITY, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AGGRESSIVENESS Aprilin, Natashia Vania; Yuniarwati, Yuniarwati
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.v6i4.32495

Abstract

This study aims to analyze and empirically prove the effect of capital intensity, profitability, and firm size on tax aggressiveness in companies engaged in manufacturing listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling technique is the method used in this study. The total sample is 249 observational data obtained from the IDX financial statements. Data processing in this study uses the Eviews version 12 program. The results show that capital intensity has a positive and significant effect on tax aggressiveness, but profitability and firm size do not affect tax aggressiveness.
PENGARUH KASUS COVID-19, KAPITALISASI PASAR, MARKET BOOK RATIO, DAN PROFITABILITAS TERHADAP STOCK RETURN Muryadi, Phoebe; Suhendah, Rousilita
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.v6i4.32600

Abstract

The purpose of this study is to analyze the effect of Covid-19 cases, market capitalization, market book ratio, and profitability on daily stock returns in property and real estate and telecommunications sector companies listed in Indonesia Stock Exchange during 2020. This study uses 29 samples, which were selected by purposive sampling method with a total observation of 5,800 data. The research data was collected and calculated using Microsoft Excel 2013 program and then processed with multiple regression analysis using the Eviews 9.0 program. The results of this study prove that the Covid-19 case and the market book ratio have a significant effect on stock returns, while market capitalization and profitability have no significant effect on stock returns. The implication of this research is to become a consideration for investors to see the condition of the company's shares not only from its financial statements, but also to see other factors that can affect the condition of the company's shares. For companies, it is necessary to improve their financial health in order to convince investors to consider investing.
PENGARUH PROFITABILITY, LEVERAGE, FIRM SIZE, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING Santi, Santi; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32824

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, leverage, firm size and growth opportunity on cash holding in manufacturing companies listed in Indonesia Stock Exchange (IDX) in the period of 2018-2020. This research used 74 manufacturing companies that have been selected by using purposive sampling technique. The data used in this study were processed using SPSS program and Microsoft Excel. The results indicate that profitability has positive significant effect on cash holding and leverage has negative significant effect on cash holding. Firm size and growth opportunity have no significant effect on cash holding.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN Christina, Christina; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32845

Abstract

The purpose of this research is to identify the effect of financial performance, liquidity, corporate social responsibility, and leverage on firm value. The data used in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020 using Microsoft Excel and Software Eviews version 12. The sample selection technique in this study used purposive sampling and used 15 food and beverage companies. as the research sample. The results of this study indicate that financial performance has a positive and significant effect on firm value. Meanwhile liquidity, corporate social responsibility and leverage have no significant effect on firm value.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS Fajriyanti, Nurul; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32846

Abstract

Due to the declining profitability of manufacturing companies from 2018 to 2020, investors need to know the company's activities in terms turnover of working, inventory turnover, and debt turnover. Therefore, this study will determine the impact of working capital turnover, inventory turnover, and accounts receivable turnover on the profitability of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020. I am aiming for it. The method used to create the survey data is a quantitative description method using data from the annual financial statements of the manufacturing sector 2018-2020. The results of multiple regression analysis using SPSS 25.0 show that working capital turnover has a significant negative impact on profitability. Inventory turnover, on the other hand, does not have a significant negative impact on profitability. Revenue from accounts receivable does not have a significant positive impact on profitability.

Page 117 of 137 | Total Record : 1367

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