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Jurnal Paradigma Akuntansi

jpa
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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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Internal Control Sebagai Moderasi Dalam Hubungan Financial Distress Dengan Accrual Earnings Management Jessica, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence on the influence of financial distress on earnings management as well as the moderation effect of internal control in the relationship of financial distress with earnings management in manufacturing firms listed on the Indonesia Stock Exchange during the period 2017-2019. The research design used to test the influence of independent variables on dependent variables and the influence of moderation variables in the relationship is a descriptive research with purposive sampling method, and obtained as many as 105 samples of companies. Then, the hypothesis testing is done by panel data regression model and moderation regression model. This research was conducted using EViews (Econometrical Views) 11 application. This study obtained the results that financial distress has a significant positive influence on accrual earnings management, and there is a moderation effect of internal control that weakens the relationship of financial distress with accrual earnings management. The implication of this study is firms with greater financial distress have a higher level of accrual earnings management and the need to increase firms’ internal control to restrict firms’ accrual earnings management.

Pengaruh Firm Size, Profitability, Sales Growth, Dan Leverage Terhadap Firm Value Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2015-2017 Richard Emanuel, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, sales growth, and leverage on firm value of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2015-2017. The research is conducted by taking 192 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on firm value (Tobin’s Q), this result is prove by simultaneously test (F test). The t test results showed that firm size and sales growth have a significant negative effect on firm value, while profitability and leverage have no significant effect on firm value.

PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Aldo, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to analyze the effect of company size, liquidity and profitability on firm value. This study uses a purposive sampling method, the type of data used is panel data for 2015-2017 in the form of manufacturing company data obtained from the Indonesia Stock Exchange with a total sample of 192 data. Data analysis techniques using multiple linear regression with the help of the Eviews 10.0 program. The results of this study indicate that company size and liquidity have a significant effect on firm value, while profitability has no significant effect on firm value.

Pengaruh Firm Size, Leverage, Profitability, Dan Net Working Capital Terhadap Cash Holding Riska Ayu Agustya Putri, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of firm size, leverage, profitability, and net working capital on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This research used 85 samples and 255 data from manufacturing companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 11 program. The result of this research indicate that firm size and leverage doesn’t effect cash holding. Profitability has positive effect on cash holding. Net working capital has negative effect on cash holding.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR William, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to prove empirically about the effect of profitability, liquidity, leverage, and firm growth on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. Sampling using a purposive sampling method that obtained 39 samples of manufacturing companies. The data used are secondary data in the form of financial information from financial statements. This research data processing uses the IBM SPSS STATISTICS 24 program. F test results profitability, liquidity, leverage, and firm growth together have a significant influence on the dividend policy. The result of t test show that profitability has a positive and significant influence on dividend policy. Meanwhile, liquidity and firm growth have a negative and significant effect on dividend policy. Leverage has no significant effect on dividend policy.

Faktor-Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Di BEI Dhanendra, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is examine the analysis of factors affecting firm performance ofmanufacture companies listed on Indonesia Stock Exchange for the period 2015-2017.Sample was selected using purposive sampling method amounted to 65 companies. Data processing techniques usingmultiple regression analysis what helped by EViews program (Econometric Views) and Microsoft Excel 2016.The result of this study shows that partially liquidity and growth have positive effect on firm performance, while capital structure and inventory turnover have no effect on firm performance. This study shows that simultaneously liquidity, capital structure, growth and inventory turnover have an effect on firm performance

Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Property Dan Real Estate Christian, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to determine the effect of independent variables consisting of leverage, profitability, sales growth, company size, and capital intensity on dependent variable tax avoidance. The sample used in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The method for sampling is purposive sampling in order to obtain 38 companies. Data processing for this research used EViews 10 software. Tests used to obtain the model are Chow test and Hausman test. The best model used after conducting the test is Random Effect Model (REM). So the results of this research is leverage and profitability affect tax avoidance, while sales growth, company size, and capital intensity do not affect tax avoidance.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DIVIDEN DAN UMUR PERUSAHAAN TERHADAP NILAI PERUSAHAAN Giovani Anggasta, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to determine the effect of firm size, profitability, dividend, and firm age on firm value. The research sample used 45 manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017. Price to book value (PBV) is used to proxy firm value and statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that firm size, dividend, and firm age do not have effect on firm value, while profitability has positive effect on firm value.

Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Report Lag Stephanie Deasy, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aimsat how the effect of profitability, solvability, and firm size toward audit report lag on manufacturing company food and beverage industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 57 companies. Data processing techniques using multiple regression analysis that helped by SPSS 25 (Statistical Product and Service Solution 25). The result showed that profitability has a significant influence on audit report lag. While the solvability and firm size does not have any significant effect on audit report lag. The implication of this study is management pay attention on audit report lag which is influenced by profitability, solvability, and firm size in order to avoid delays in submitting financial reports.

Pengaruh Karakteristik Finansial Perusahaan Dan Kepemilikan Publik Terhadap Pengungkapan Csr Perusahaan Manufaktur Vicky Tamilia, Viriany
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of profitability, leverage, firm size, andpublic ownership oncorporate social responsibility disclosurein manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 65samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of information from the financial statements and annual reports. This research data was processed using SPSS 20.The result of this research shows that only firm size has a significant effect on corporate social responsibility disclosure, while profitability, leverage, and public ownership do not have a significant effect on corporate social responsibility disclosure. Suggestions from this study are for the next study to add other independent variables to be able to strengthen the ability of independent variables in explaining the dependent variable.

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Editorial Team

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Reviewer

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Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nuryasman MN

Contact Email jurnalparadigmaakuntansi@gmail.com

Phone +6285692324687

Journal Mail Official jurnalparadigmaakuntansi@gmail.com

Editorial Address Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA