cover
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
Jurnal Paradigma Akuntansi
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
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.
Articles 1,367 Documents
PENGARUH PROPORSI KEPEMILIKAN PUBLIK DAN TRANSPARANSI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN Danka Winata, Ardiansyah R
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 (96.182 KB) | DOI: 10.24912/jpa.v2i4.9356

Abstract

The purpose of this research is to gain empiricist validation in regards to the effect of public ownership proportion and financial transparency to the quality of financial report. Samples in this report include 328 general public who are aware of Public Listed Kimia Farma LTD and provided with information about the display form of the company’s financial report which listed in the Indonesia Stock Exchange or Bursa Efek Indonesia (BEI). Data in this report is treated with the SPSS 25. The result of this report shows that the public ownership proportion and financial transparency have a significant impact on the quality of the financial report. It is believed that adding new independent variables to enhance the overall independent variables in explaining the dependent variables could improve the financial report.
Pengaruh Profitability, Liquidity, Size, Growth, Dan Capital Structure Terhadap Nilai Perusahaan Riska, Yanti
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 (362.846 KB) | DOI: 10.24912/jpa.v3i1.11501

Abstract

This study discusses to analyze and analyze the effect of profitability, liquidity, company size, company growth and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The purposive method used in determining samples with several criteria was obtained by 74 samples of manufacturing companies and using linear multiple regression analysis. The results showed that profitability, liquidity, company size and company growth had no significant effect on firm value while capital structure had a positive and significant effect on firm value.
Pengaruh Derivatif Keuangan Dan Tax Avoidance Terhadap Pengungkapan Pajak Pada Perusahaan Manufaktur Wilfon Arviant, Estralita Trisnawati
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 (253.769 KB) | DOI: 10.24912/jpa.v4i1.17567

Abstract

The purpose of this research is to verify and analyze the effect of financial derivative and tax avoidance on tax disclosure. Population in this research is manufacturing firms listed on Bursa Efek Indonesia (BEI) period of 2010-2019. By using purposive sampling method, 220 sample of 22 firms are meet the criteria of the sample. This study use secondary data which were processed using IBM SPSS Statstics 23 and SmartPLS 3 softwares. The result of this research show that financial derivative and tax avoidance have a negative effect on tax disclosure.
Pengaruh Sustainability Report Terhadap Kinerja Keuangan Perusahaan Perbankan Sabrina, Hendro Lukman
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 (165.031 KB) | DOI: 10.24912/jpa.v1i2.5018

Abstract

This research aims to obtain empirical evidence about the effect of Sustainability Report toward financial performance. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is banking companies listed in the Indonesia Stock Exchange (IDX) during the year 2014-2016. This research is conducted with a sample of 31 data from banking companies. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 25.0 program. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Sustainability Report has no effect on banking financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Jason Putra, Yanti
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.389 KB) | DOI: 10.24912/jpa.v2i2.7619

Abstract

The purpose of this research is to analyze the effect of leverage, firm size, profitability, dividend payout, and liquidity on price earning in manufacturing companies listed on Indonesia Stock Exchange in 2015 – 2017. The sampling method used purposive sampling with total sample of 105 data which was taken on financial statement from www.idx.co.id. The collected data were analyzed by using Eviews 10. The research result that independent variables describe the dependent variable for55.0577% while 44.9423% is described  by other  factors.  Independent  variable  ofleverage,  firm  size,  profitability,  and dividend payout do not have a significant effect on price earning, while liquidity has a significant effect on price earning.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Desya Refa Winatama, Herlin Tundjung
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 (453.351 KB) | DOI: 10.24912/jpa.v3i2.11798

Abstract

The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity, capital structure, and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This study uses 63 manufacturing companies that have been selected using a purposive sampling method with a total of 189 data for three years. The data processing of this research uses Eviews software version 10. The results of this study indicate that company size has a significant negative effect on firm value. However, other variables, namely profitability, liquidity and capital structure, did not significantly influence the value of the company. 
Pengaruh Leverage, Firm Size, Dan Growth Opportunity Terhadap Earnings Response Coefficient Marcelius Setiawan, Rousilita Suhendah
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 (464.398 KB) | DOI: 10.24912/jpa.v3i4.15281

Abstract

The purpose of this study is to analyze the effect of leverage, firm size, and growth opportunities on the earnings response coefficient. This research was conducted using 180 samples of manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique used was purposive sampling. The data in this study were calculated using the Microsoft Excel program and analyzed using the EViews version 11 program. The results of this study concluded that firm size has a positive and significant effect on the earnings response coefficient, while the leverage and growth opportunity have no significant effect on the earnings response coefficient. The implication of this research is that the size of a firm is one of the main determinants of the magnitude of the response coefficient on company reported earnings.
Faktor-Faktor Yang Berpengaruh Terhadap Nilai Perusahaan Andi Jatmiko Suwarno, Liana Susanto
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 (421.276 KB) | DOI: 10.24912/jpa.v3i2.11803

Abstract

The purpose of this research is to obtain empirical evidence about the effects of capital structure, liquidity, financial performance and firm size on firm value of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The research is conducted by taking 74 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on firm value  simultaneously (F test). The t test results showed that capital structure, financial performance  and firm size have positive significant effect on firm value, while liquidity has no significant effect on firm value (Tobin’s Q).
Pengaruh Likuiditas, Profitabilitas, Dan Aktivitas Terhadap Return Saham Dengan Moderasi Kebijakan Dividen Cynthia Margaretha Putri, Rini Tri Hastuti
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 (379.507 KB) | DOI: 10.24912/jpa.v3i4.15286

Abstract

This research aims to determine how the ability of the dividend policy variable to moderate the effect of the liquidity, profitability and activity variables on stock returns in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample used was purposive sampling method and valid data were 52 companies. The data processing technique uses multiple regression analysis assisted by the  Eviews 10 for Windows and Microsoft Excel 2010 program. The results of this research show that the profitability variable does not affect stock returns, while the liquidity and activity variables have an effect on stock returns. Dividend policy is unable to moderate the relationship between liquidity, profitability, and activity on stock returns. The implication of this research is the need for in-depth information for investors in choosing investments to pay more attention to the factors that affect the company's return in the long term.
Faktor-Faktor Yang Mempengaruhi Harga Saham Di Perusahaan Manufaktur Periode 2015-2017 Divani Thalia Budiarto, Herlin Tundjung Setianingsih
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.917 KB) | DOI: 10.24912/jpa.v1i4.5689

Abstract

The purpose of this study is to describe how much influence of accounting earnings, leverage, and firm size have on stock prices in manufacturing companies in the consumer goods and various industrial sectors listed on the IDX 2015-2017. The consumer goods industry and various industries add up to 81 of the listed.. The selection of samples that used was purposive sampling andhe analysis was carried out using Statistical Products and Services Solutions (SPSS).. The results from regression analysis is accounting earnings have a positive and significant effect on stock prices, leverage has a positive and not significant effect on stock prices, and firm size has a positive and significant effect on stock prices

Page 26 of 137 | Total Record : 1367