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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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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 PBB, Pajak Restoran Dan Pajak Hiburan Terhadap Paddki Jakarta 2014-2016 Alfian Yanuar, Sukrisno Agoes
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.554 KB) | DOI: 10.24912/jpa.v1i3.5599

Abstract

The purpose of this study is to examine the effect of Rural and Urban Land and Building Taxes, restaurant tax and entertainment tax on DKI Jakarta Regional Revenue in 2014-2016. The sampling technique uses purposive sampling. The sample of this study is 43 sub-districts of DKI Jakarta which are spread in 5 municipalities that representing DKI Jakarta and also representing all taxpayers who contributed to got those Regional Original Income (PAD). This study uses logistic regression analysis using the SPSS version 25 statistical program. The results obtained through the study state that Rural and Urban Land and Building Taxes, restaurant taxes and entertainment taxes have a significant effect on DKI Jakarta Regional Revenue (PAD) in 2014-2016. However, the entertainment tax has a significant negative effect on DKI Jakarta PAD
FAKTOR YANG MEMPENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2016 – 2018 Shinta Theresia, Sufiyati
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.292 KB) | DOI: 10.24912/jpa.v2i4.9324

Abstract

The purpose of this study is to determine the effect of firm size, profitability, leverage, sales growth, and net working capital on cash holding in manufacture companies that is listed in Indonesia Stock Exchange (IDX) for the period of 2016 – 2018. The samples used in this research are 70 companies using purposive sampling method. According to chow test and hausman test used in Eviews 9.0 software, this model used fixed effect model. The result of this research is that profitability, leverage, and net working capital had positive and significant effect on cash holding, while firm size and sales growth had no effect on cash holding.
Pengaruh Struktur Modal Terhadap Kinerja Perusahaan Dengan Keputusan Investasi Sebagai Variabel Mediasi Devina Himelda, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.828 KB) | DOI: 10.24912/jpa.v3i1.11403

Abstract

The purpose of this research is to empirically examine the influence of capital structure measured by Total Debt Ratio (TDR) toward firm performance measured by Tobin’s Q with investment decision measured by Market to Book Asset Ratio (M/BAR) as mediating variable. This study uses secondary data obtained from the Indonesia Stock Exchange official website. The population of this study is the banking companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Based on several criteria, 42 banking companies listed on the Indonesia Stock Exchange are selected as samples in this study. This samples are determined using purposive sampling method. The method of analysis was multiple linear regression using EViews 10 program. Sobel Test is used to test the significance of mediating effect. The results of this study indicate that capital structure has a negative and significant effect on firm performance, while investment decisions have a positive and significant effect on firm performance. Investment decisions are able to mediate the effect of capital structure on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR TAHUN 2015-2018 Joshua, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.193 KB) | DOI: 10.24912/jpa.v2i4.9329

Abstract

The purpose of this study was to show how the influence of corporate social responsibility, institutional ownership and board size on financial performance. The subjects in this study were 66 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 to 2018. The sample selection in this study was carried out using a sample selection method based on criteria. The data in this study were processed with the Eviews program version 9. The results of this study indicate that the variables of corporate social responsibility and institutional ownership do not have a significant effect on financial performance. Meanwhile, the variable board size has a significant influence on financial performance.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Jessica Caren Witardjo, Viriany
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.641 KB) | DOI: 10.24912/jpa.v3i1.11410

Abstract

The purpose of this search is to examine empirical evidence the influence of profitability, leverage, firm size, and liquidity toward firm value on manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 74 manufacturing companies. The result of this research shows that profitability has a negative significant effect on firm value. Leverage, firm size, and liquidity have no significant effect on firm value.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia Davin Azaria Purnama, Sufiyati
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.473 KB) | DOI: 10.24912/jpa.v4i1.17518

Abstract

This study is to determine the effect of leverage, company size, return on assets, and earnings per share on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sample was selected by purposive sampling method and the valid data were 75 companies. The data processing technique uses multiple regression analysis assisted by the E-views 11 program. The results of this study indicate that all independent variables simultaneously affect firm value. The t test results show that leverage has a positive effect on firm value, firm size has a negative effect on firm value, return on assets and earnings per share have no effect on firm value. The research implication is the need to improve manager's performance to create company success so that the company's value will increase.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Henny, Liana Susanto
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.376 KB) | DOI: 10.24912/jpa.v1i2.5007

Abstract

This study aims to obtain empirical evidence regarding leverage, liquidity, total asset turnover, and firm size on profitability. The sampling technique used in this study was purposive sampling with the data used was pooled data. The research sample used was 62 manufacturing companies listed on Indonesia Stock Exchange (IDX) in the period 2014-2017. The results of the research with testing the hypothesis by using the t statistical test show that leverage and liquidity did not have a significant effect on profitability, while the total asset turnover and firm size have a significant positive effect on profitability.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Properti Dan Real Estate Aldi Ardian, Hendro Lukman, Henny
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.454 KB) | DOI: 10.24912/jpa.v1i1.7309

Abstract

The purpose of this research is to analyze the effect of total accrual, leverage, and cash flow volatility influence earnings persistence on property and real estate companies listed at Indonesian Stock Exchange, especially from period 2013-2015 as population. The sampling method used purposive sampling with total sample 69 data which was financial statement from www.idx.co.id. The collected data were analyzed by using SPSS 22.0. The research results that independent variables describe the dependent variable up to 9,2% while 90,8% is described by other factors. Independent variable total accrual affects earnings persistence. Meanwhile leverage, and cash flow volatility doesn’t affects earnings persistence. 
Faktor- Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Property Dan Real Estate Yuliati, Sufiyati
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.108 KB) | DOI: 10.24912/jpa.v3i2.11717

Abstract

The purpose of this study aims to determine and analyze the influence of profitability, firm size, leverage, net working capital and growth opportunity on cash holding. The research method used was purposive sampling with a total sample of 47 companies listed on the Indonesian Stock Exchange (IDX). This research was conducted using observational years namely 2016-2018. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. The results of the study show that profitability, leverage have no significant positive effect on cash holding, while firm size, net working capital has a significant positive effect on cash holding and growth opportunity has a significant negative effect on cash holding.
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Juan Felix, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.211 KB) | DOI: 10.24912/jpa.v3i4.15271

Abstract

The purpose of this research is to analyze the effect of capital structure, firm size, dividend policy, and profitability variable to the firm value. Population on this research are manufacturing company listed one BEI from 2017 – 2019. Sampling technique in this research is using purposive sampling and 48 company within 3 years period and the result using 144 sample. To get the final result, researcher use Microsoft Excel 2013 and software Eviews 10 program to produce panel data regression. Result of this research show that capital structure not significant negative on firm value, firm size significant positive on firm value, dividend policy not significant positive on firm value, and profitability significant positive on firm value.

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