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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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PENGARUH ROA, QR, DER, DAN GROWTH TERHADAP DIVIDEN POLICY PADA PERUSAHAAN MANUFAKTUR Putra, Bryan Johannes; Trisnawati, Estralita; Indrajati, MF Djeny
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.v7i1.32847

Abstract

An investor will certainly expect a profit from his investment, the profit will be distributed in the form of dividends. Many things affect the dividend distribution policy. This study aims to see how the influence of profitability, liquidity, leverage, and company growth on dividend policy in manufacturing companies listed on the IDX for the 2018-2020 period. The purposive sampling method is a method of selecting samples that will be carried out in this study, with 114 total samples of manufacturing companies used from 2018-2020. The data processed in this study used eviews 10 and microsoft excel 2019 and was processed using a panel data regression model. The results in this study indicate that profitability and leverage have a positive and significant effect on dividend policy, while liquidity has an insignificant negative effect on dividend policy, and company growth has a significant and negative effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Tatang, Stefvano Christianto; Viriany, Viriany
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.v7i1.32848

Abstract

This research in the long term aims to increase knowledge in dividend policy in manufacturing companies listed on the Indonesia Stock Exchange. The increase was in the form of increased utilization as a comparison to determine dividend policies for various companies, which in this study focused on manufacturing companies. Dividend Policy which is very influential on investors to determine dividends in the place of investment. The specific purpose of this study is to find out the effect of Profitability on dividend policy, Know the influence of Firm Size on dividend policy, know the effect of Laverage on dividend policy and know the effect of Liquidity on dividend policy. By using the variables Current Ratio, Size, Return on Assets, and Debt to Equity Ratio in the Dividend Payout Ratio. The results of this study show that the Variable Laverage and Liquidity have a significant positive influence on dividend policy, and the Variable Profitability and Firm size have a significant negative influence on dividend policy.
PENGARUH PROFITABILITAS, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA William, Carla; Tjakrawala, F.X. Kurniawan
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.v7i1.32893

Abstract

The purpose of this study was to determine the effect of profitability, firm size and leverage on earnings management. This research uses secondary data and quantitative research as the type of research is. In this study, the population are LQ 45 companies which are listed on the website of Indonesia Stock Exchange for the period 2016-2021. The total sample reached 138 data and the method chosen when taking the sample was using the purposive sampling method. This research is also assisted by using SPSS 25. Based on the results obtained from the study, it shows that profitability and leverage partially have a significant effect on earnings management. Firm size partially has no significant effect on earnings management. Simultaneously (together) the variables of profitability, firm size and leverage have a significant effect on earnings management.
FAKTOR YANG MEMPERNGARUHI MANAJEMEN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN Famsila, Ivana; Bangun, Nurainun
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.v7i1.32948

Abstract

The purpose of this study is to determine the factors that influence earnings management practice decisions in food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2021. This study uses probability sampling to collect data from different food and beverage companies. This data involves 40 companies and in this observation the data is processed using Eviews software version 12 and using panel data regression equations. Based on the results of data processing, the independent variable profitability has a significant negative effect on earnings management, although its effect on audit quality is unidirectional (significantly positive). This data also shows that the age of the company has no effect on the dependent variable (earnings management).
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Lonardo, Felix; Tjakrawala, F.X. Kurniawan
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.v7i1.32953

Abstract

Firm value affects productivity, influence, firm size and organizational capital design. This study aims to examine some of these factors observationally in food and drink area producer organizations that have been listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. 40 assembly organizations in the food and drink area have tried to take advantage of non-profability. inspection technique. The optional information used in this organization is the assembly organization's fiscal report. The specialist engaged the SPSS form 22 program in handling the information in this review. Specialists got the consequences of the inspection led as follows: productivity, company size, and capital construction significantly impact the benefits of assembling organizations in the food and beverage sector, while the influence significantly affects a value in the company.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, KINERJA KEUANGAN, DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020 Diputra, Catherine Evelyn; Rasyid, Rosmita
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.v7i1.33023

Abstract

This study was conducted with the aim of knowing the effect of firm size, capital structure, financial performance, and audit quality on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2020. A total of 100 sample data from manufacturing companies during the period of 2018-2020 using purposive sampling method have been collected using Microsoft Excel 2013. Furthermore, the data can be processed using EViews 12 software, in order to find out the results of hypothesis testing using multiple linear regression models. The result of the study indicate that firm size has negative effect on firm value, capital structure and financial performance have a positive effect on firm, while audit quality has no positive effect on firm value.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Cornecia, Vinca; Setijaningsih, Herlin Tundjung
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.v7i1.33024

Abstract

This study aims to analyze the effect of profitability, firm size, and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample selection used in this study used a purposive sampling method and the selected sample was 65 companies The Data processing technique uses multiple linear regression analysis and the data collected were processed using EViews 12.0 software. The results of this study indicate that profitability, firm size, and capital structure simultaneously have a significant effect on firm value. Then partially, profitability and capital structure have a positive and significant effect on firm value while firm size has a negative and significant effect on firm value.
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Tambunan, Lydia Septaria; Santioso, Linda
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.v7i1.33025

Abstract

This research aims at how the effect of intellectual capital, firm size, liquidity, leverage toward financial performance on manufacturing industry listed on the Indonesia Stock Exchange during 2018-2020. Sample was selected using purposive sampling method and the valid data was 213 data sample. Data processing techniques using multiple regression analysis what helped by Eviews program (Econometric Views) for Windows version 12 and Microsoft Excel 2019. The results of this study indicate that intellectual capital have a positive significant influence on financial performance, firm size and leverage have a negative significant influence on financial performance, and liquidity does not have a significant and negative influence on financial performance. The implication of this study is to be an input for companies in improving financial performance and for investors in seeing whether or not the company's financial performance is good to be funded.
ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PT.DEF BERDASARKAN UNDANG-UNDANG PPH NOMOR 36 TAHUN 2008 Kurnia, Stephanie; Widjaja, Purnamawati Helen
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.v7i1.33026

Abstract

This research was conducted with the aim of knowing the cause of the difference between profit by company (commercial profit) and profit according to tax (fiscal profit). In addition, this study was also conducted to determine the appropriate tax rates and calculations. Data obtained in the form of financial statements of PT. DEF, SPT (Annual Notification Letter), and interview results. The research method uses descriptive research and qualitative analysis methods. The results of this study indicate that there are differences in the recognition of vehicle usage costs, telephone costs, depreciation and amortization costs, entertainment costs, and interest income. The company is correct in applying tax rates and in accordance with applicable tax provisions.
PENGARUH LIQUIDITY, LEVERAGE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS Rahardjo, Christie; Nariman, Augustpaosa
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.v7i1.33027

Abstract

The purpose of this study is to determine the influence of liquidity, leverage and frm size on financial distress studies on non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period of 2018 -2020. The sampling method uses as many as 34 samples of non-financial companies that have been re-selected with a total of 102 data for a three-year period. Then this study used secondary data. The data processing in this study used eviews version 12 software. The results of this study show that liquidity does not affect financial distress and then leverage and firm size have a negative effect on financial distress.

Page 118 of 137 | Total Record : 1367

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