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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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Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Perusahaan Manufaktur Chyntia Natalia, Liana Susanto
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence the influence of profitability, financial leverage, institutional ownership, and firm size towards income smoothing practice in manufacturing companies listed in Indonesia Stock Exchange from period 2015 – 2017. This research used purposive sampling method with total sampel 60 manufacturing companies that have been selected with certain criteria. The data used secondary data in the form of financial statements. This research used logistic regression analysis with Statistical Product and Service Solution (SPSS) software to process the data. The result of research shows that profitability has negative significant influence towards income smoothing practice, and financial leverage, institutional ownership, and firm size have no significant influence to towards income smoothing practice

Analisis Perhitungan Pajak Penghasilan Badan Pada PT. XYZ Tahun 2017 Michelle Natasya, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The country's biggest source of income is currently from the taxation sector, especially Corporate Income Tax. The purpose of this research is to find out whether the calculation of Income Tax and the fiscal profit / loss statement compiled by the Company is in accordance with the applicable tax provisions in Indonesia. The method used in this research is descriptive method. The subject in this research is PT. XYZ and the object is Financial Statements during 2017. Data collection methods used are interviews, observation and literature research. The results of the research showed that there was an error in preparing the fiscal financial statements so that the Income Tax payable was not in accordance with the applicable tax provisions in Indonesia.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DAN FIRM VALUE YANG TERDAFTAR DI BEI Adeline Connie, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze the effect of firm size and profitability on debt policy and firm value. This study used a sample of 66 from 162 manufacturing companies selected using purposive sampling method for a total of 198 data in three years listed in the Indonesia Stock Exchange for the year 2015-2017. Data processing techniques used are Eviews version 9.0. The statistical method used to test the research hypothesis is the multiple linear regression method in which the test is performed on panel data. The result of this research shows that firm size has no significant effect on debt policy, meanwhile profitability has a positive significant effect on debt policy. The results shows that firm size and profitablity have positive significant effect on firm value too while debt policy has a negative significant effect on firm value.

PENGARUH FAKTOR-FAKTOR TERTENTU TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Clarissa Felicia, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the influence of asset turnover ratio, financial stability, financial targets and profitability towards fraudulent financial statements in manufacturing companies listed on Indonesia Stock Exchange in periode of 2016-2018. This research is conducted by using 20 samples of manufacturing companies listed on Indonesia Stock Exchange. Data analysis was performed with descriptive statistics and hypothesis testing of regression method using SPSS Statistics 25. The results of this research shows that asset turnover ratio and financial stability have a significant negative effect towards fraudulent financial statements. Financial targets has significant positive effect towards fraudulent financial statements while profitability has positive effect on fraudulent financial statements.

Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di BEI Melisa Jayanti, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to analyze the influence of environmental public disclosure, capital structure, firm size, and liquidity on economic performance of manufacturing companies in Indonesia. This research was conducted on manufacturing companies listed on IDX from 2017 to 2019, the samples were selected using purposive sampling method and 14 companies were acquired as valid data. The data collected were processed using EViews program v.10.0. The results showed that environmental public disclosure, capital structure, and firm size simultaneously have a significant effect on economic performance. Partially, environmental public disclosure has a positive and significant effect on economic performance, capital structure has a negative and significant effect on economic performance, while firm size and liquidity do not have significant effects on economic performance.

PENGARUH PENGUNGKAPAN FAKTOR RISIKO DALAM PROSPEKTUS TERHADAP INITIAL RETURN INITIAL PUBLIC OFFERING Danny Sanjaya, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to obtain empirical evidence about the effect of Risk Factor Disclosure in Prospectus toward Initial Return Initial Public Offering (IPO). This research uses secondary data obtained from the site www.idx.co.id. The population of this research is company that did Initial Public Offering (IPO) in the Indonesia Stock Exchange (IDX) during the year 2016-2018. This research is conducted with a sample of 94 data. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Risk Factor Disclosure in Prospectus has no significant effect on Initial Return Initial Public Offering (IPO).

Pengaruh Leverage, Profitabilitas, Dan Likuiditas Terhadap Imbal Saham Garry Ferdinand, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research to examine the effect of Profitability, Leverage, liquidity and size of the Company's Stock Return Manufacturing Company in Indonesia Stock Exchange 2015-2017 with variable control which is liquidity to avoid biased result. This research is use secondary data which is quantitative. Sampling method is using purposive sampling and get 64 data as result. This study uses associative method and multiple linear regression analysis techniques and includes the classic assumption test. The result of this research shows that leverage has a positive and not significant effect on the stock return, profitability has a positive and significant effect on the stock return, and the liquidity has a positive and not significant effect on the stock return

Pengaruh Pofitability, Liquidity, Sales Growth, Dan Asset Structure Terhadap Capital Structure Albertus Giovanni, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to show empirically the influence of profitability, liquidity, sales growth, and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. The technique of sample selection is using purposive sampling method and obtained a sample of 69 manufacturing companies. The results of the study stated that liquidity and asset structure negatively affect capital structure. While profitability and sales growth has no effect on capital structure.

ENGARUH LIQUIDITY, CAPITAL STRUCTURE, DAN SALES GROWTH TERHADAP FIRM PERFORMANCE Selvia Wijayanti, Susanto Salim
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research has a purpose, namely to prove empirically the impact of liquidity, capital structure and sales growth on firm performance. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2016 – 2018. The entire sample used in this research is 202 data from manufacturing companies. The research data is processed with SPSS Statistics Version 23. The result of this research shows that liquidity has a positive effect and significant on firm performance. Capital structure has a negative effect and no significant on firm performance. Sales growth has a positive effect and significant on firm performance.

Pengaruh Likuiditas, Leverage, Profitabilitas, Dan Sales Growth Terhadap Financial Distress Cheristin Natalia, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to examine the effect of liquidity, leverage, profitability and sales growth towards financial distress on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study using 36 companies that have been selected through a purposive sampling method. Data processing techniques using multiple regression analysis what helped by Eviews (Econometrical Views) program version 10 and Microsoft Excel 2016. The results show that leverage and profitability have positive significant effect on financial distress, while liquidity and sales growth has no significant effect on financial distress. The implication of this research is the need of policy to buy some assets in order to maintain the level of debt of the company, so it will minimizing the occurrence of financial distress.

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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

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