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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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PENGARUH CASH HOLDING DAN TANGIBILITY TERHADAP FIRM PERFORMANCE DENGAN HUTANG SEBAGAI MODERASI Lieta Tandra, F.X.Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study was conducted to test and determine whether the Cash Holding and Tangibility variables, if added by the moderating variable Debt, can have an effect that strengthens or weakens Firm Performance. The population in this study are Real Estate Companies listed on the Indonesia Stock Exchange for the period of 2016-2018. This study used a sample of 47 company samples and used the Eviews 10.0 program as a data processing program. The results showed that the debt variable does not affect Cash Holding on Firm Performance, while the debt variable weakens the effect of Tangibility on Firm Performance.

Analisis Kewajiban Pajak Penghasilan (PPH) Badan Pada PT Setyanata Bersaudara Tahun 2018 Fina Mariana, Punamawati Helen Wijaya
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Tax collection is one of the most important things in Indonesia, where mostly come from income tax. This research aims to find out the corporate income tax liability at PT Setyanata Bersaudara in 2018, and its accordance with Act. Taxation Number 36 Year 2008. The research method used is descriptive analysis method. The calculation of tax obligations in this research is divided into several articles of income tax and fiscal corrections are made on the company's income statement. The result of this study indicate that PT Setyanata Bersaudara had calculated, payment, and reported corporate income tax in accordance with Act. Taxation Number 36 Year 2008.

Faktor yang mempengaruhi kinerja perusahaan manufaktur yang terdaftar di bei Marissa Karen, Merry Susanti
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 effect of capital structure, firm size, board size, current ratio and total asset turnover on firm performance of the manufacture companies listed in Indonesia Stock Exchange in the period of 2015-2017. This research used 48 manufacture companies that were selected using purposive sampling method of total 144 data in three years. The data used in this research are secondary data in the form of financial statements. The results of this research showed that firm size (SIZE), current ratio (CR) and total asset turnover (TATO) have a positive effect on firm performance (ROE). In contrast, capital structure (DER) and board size do not have an effect on firm performance of manufacture companies.

Pengaruh Variabel Independen Terhadap Capital Adequacy Ratio Industry Perbankan Cassie Bun, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to find out and analyze the influence of non performing loans, size, credit risk, net interest margin, and deposit asset ratio to capital adequacy ratio. The research method used was purposive sampling with a total sample of 36banking companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using years of observation, namely 2015-2017. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. Data analysis method used is classical assumption analysis, descriptive statistical test, f test, t test and test coefficient of determination. Testing the hypothesis in this study uses the t test. The results of the study show that the size, net interest margin anddeposit asset ratio do not have a significant effect on capital adequacy ratio, while non performing loanshave a negative effect on capital adequacy ratio. The last results show that net interest margin have a positive effect on capital adequacy ratio

Pengaruh Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Kebijakan Hutang Perusahaan Manufaktur Dwi Putri Novitasari, Viriany
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to analize the influence of profitability, firm size and liquidity to debt to equity ratio in manufacturing companies who were listed on Indonesia Stock Exchange between 2015-2017. The sample wich included criteria is 65 companies, the sample was taken using the method of purposive sampling and those meeting the selection criteria were also taken. The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F test, and with analysis helped by SPSS 20 program. The result of this research are profitability, firm size and liquidity affect debt policy. The result of this research shows partially that profitability did not affect the debt policy. Firm size did not affect the debt policy, and liquidity had a negative and significance affect on debt policy.

Faktor - Faktor Yang Memengaruhi Nilai Perusahaan Property, Real Estate, Dan Building Construction Angelica Novia, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of the research is to empirically examine the effect of intellectual capital, auditing quality, institutional ownership, financial performance, and leverage on firm value of the property, real estate, and building construction companies listed on the Indonesia Stock Exchange period 2015-2017. This research uses a sample of 41 companies that selected using purposive sampling method.The period of this research is 2015-2017. Eviews version 9.0 is used to processed data for analysis and hypothesis test. The result of this research are institutional ownership and financial performance have a significant effect on firm value. Intellectual capital, auditing quality, and leverage does not have a significant effect on the firm value

PENGARUH RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2017 Chindy Helfin, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence on the effect of related party transaction to tax avoidance with corporate governance disclosure as a moderating variable that listed in Indonesia Stok Exchange, with a total of 109 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that related party transaction significantly influence tax avoidance. However, corporate governance disclosure doesn’t moderate the effect of related party transaction on tax avoidance.

Pengaruh Firm Size; Dividend Policy; Profitability; Dan Leverage Terhadap Firm Value. Jevennie Wibowo, Vidyarto Nugroho
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 firm size, dividend policy, profitability, and leverage on firm value in manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. This study uses a purposive sampling technique. This sample selection in this study was carried out using a sample selection based on criteria. There are 48 companies that have passed the criteria, so there are 144 samples for three years. The data in this study were processed with Eviews program version 11. The result of this study indicate firm size, dividend policy, and profitability do not have a significant effect on firm value. Meanwhile, leverage has positive and significant effect on firm value. Implication of this study is to give information for management about factor that will increase firm value.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Andri, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to determine the effect of profitability, liquidity, growth on assets, and investment opportunity set on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017. The sampling method used was purposive sampling with the total sample is 162 data which was financial statements and performance report. The collected data were analyzed by using IBM SPSS application program. The results showed that the independent variable was able to explain the dependent variable by 97%, while the other 3% was explained by other variables that were not examined. The independent variables of profitability and investment opportunity set have a significant influence on firm value, while the independent variables of liquidity and growth on assets have a not significant effect on firm value.

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP OPINI AUDIT TERKAIT GOING CONCERN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015 – 2017) Felix Irwanto, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to examine the effect of profitability, liquidity, and solvency ratios on audit opinions related to going concern received by the company. This research uses secondary data; manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. The research samples contained in this study were 168 companies. The sampling method is purposive sampling. The profitability variable is measured by the Return on Assets ratio, the liquidity variable is measured by the Current Ratio, and the measurement of the solvency variable by the Debt to Assets ratio. These ratios are calculated using company financial data contained in the financial statements listed on the Indonesia Stock Exchange. The sample criteria determined in the study are companies that suffered losses during the period 2015 - 2017, manufacturing companies that published financial statements in Rupiah and companies that did not merge. The results showed that profitability had a negative effect, liquidity had no effect and solvency had a positive effect on audit opinions related to going concern. Profitability, liquidity and solvency simultaneously influence audit opinion regarding going concern.

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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