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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 FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR Dianti Anindya Putri, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empiricial evidence about the effects of liquidity, capital structure, asset structure, inventory turnover, and cash turnover on firm performance in manufacturing company listed in the Indonesian Stock Exchange in the period of 2016-2018. The research is conducted by taking sample of 70 manufacture company. The t-test shows that there are negative relation between capital structure and asset structure on firm performance. While inventory turnover has positive relation with firm performance. However there is no significant relation liquidity dan cash turnover on firm performance.

Pengaruh Perceived Ease Of Use, Perceived Usefulness & Perceived Risk Terhadap Penggunaan Cashless Beatrix Katarina, Hendro
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to 1) determine the effect of perceived ease of use (PEOU) on the interests of sellers or business owners to apply cashlesss payment methods with applications in West Jakarta, 2) b.To find out the effect of perceived usefulness (PU) on the interests of sellers or business owners to apply cashless payment methods with applications in the West Jakarta area, 3) To determine the effect of Perceived Risk (PR) on the interests of sellers or business owners to apply cashless payment methods with applications in the West Jakarta area. The sample in this study were 86 respondents using non-probability sampling techniques with snowball sampling. The results of this study are 1) perceived ease of use (PEOU) has an influence on the interests of sellers or business owners to apply cashless payment methods with applications in SMEs in West Jakarta area positively, 2) the acceleration of usefulness (PU) has an influence on the interests of sellers or business owners to apply cashless payment methods with applications in MSMEs in the West Jakarta area positively, 3) perceived risk (PR) has no influence on the interests of sellers or business owners to apply cashless payment methods with applications on MSMEs in West Jakarta area negatively.

Pengaruh Profitabilitas, Likuiditas Dan Kebijakan Utang Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Winna, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Companies that have policies in paying dividends every year are still relatively small. The purpose of this study is to determine the effect of profitability, liquidity and debt policy on dividend policy. This study took manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 as subject of research with purposive sampling technique in determining the research sample. Data analysis was performed by multiple linear regression with the help of SPSS version 23. The results showed that: (1) Profitability partially had a positive and significant effect on dividend policy, (2) Liquidity partially had a positive but not significant effect on dividend policy, (3 ) The debt policy partially has a positive and significant effect on dividend policy, and (4) Profitability, liquidity and debt policy simultaneously have a significant effect on dividend policy.

PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Ronaldo Oentoro, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence of the effect of Profitability, Capital Structure, Firm Size, and Liqudity to Firm Value on manufacturing company listed in Indonesia Stock Exchange (IDX)on period 2015-2017. This research used 66 manufacturing company as the sample with purposive sampling method. Application that is used in this research is Eviews 9.Based on F-test states that every independent variables in this research have a significant effect to Firm Value. Based on t-tests, show that profitability,capital structure, and liquidity have a positive significant effect on firm value, while the firm size did not have a significant effect on firm value.

Pengaruh Independensi, Skeptisisme, Dan Gender Terhadap Pemberian Opini Audit Melalui Pertimbangan Materialitas Nevyra, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to examine the analysis of independence, skepticism, and gender in the precision of the provision of the auditor’s opinion and with consideration of levels at the public accounting firm in the city of Jakarta. The sampling method used is a saturated sample of 94 respondents. Analysis of hypothesis testing data using SmartPLS (Partial Least Squares) version 3.3.2 and Microsoft Excel 2010. The results of this study indicate that auditor’s independence has a positive influence on materiality considerations and skepticism has a positive influence on materiality considerations, meanwhile, gender has a negative influence on materiality considerations. On the other side, independence, skepticism, and gender have a negative effect on the accuracy of the auditor's opinion giving consideration materiality levels, and consideration of materiality as mediating variables cannot affect auditor's opinion.

Faktor-Faktor Yang Mempengaruhi Keputusan Revaluasi Aset Tetap Pada Perusahaan Pertambangan Frederica, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objective of this research is to obtain empirical evidence about the effect of leverage, fixed asset intensity, firm size, and operating cashflow on fixed asset revaluation in mining companies listed on the Indonesia Stock Exchange (IDX) during the year 2015-2019. This study uses secondary data. This research is conducted with a sample of 125 mining companies data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solution software for Windows version 23 (SPSS version 23) and Microsoft Excel 2013. The results of this research show that firm size has a significant influence on fixed asset revaluation, while leverage, fixed asset intensity, and operating cashflow do not have a significant effect on fixed asset revaluation.

Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Perdagangan, Jasa, Dan Investasi Claudia Crystalia, Sufiyati
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this researchis to examine the effect of profitability, firm size, firm age, and institutional ownership on the timeliness of financial reporting in trading, service and investment companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique uses purposive sampling. The sample in this study were 52 companies. This study uses logistic regression analysis with SPSS Version 23. The results of this study indicate that profitability, firm size, firm age, and institutional ownership have no effect on the timeliness of financial reporting

PENGARUH PROFITABILITAS, STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR Veronica, Viriany
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence about the effect of profitability, capital structure, liquidity, and company size on the value of companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study uses data from financial statements published on the official website of the IDX. The results of this study indicate that capital structure has a significant positive effect on firm value. But other variables such as profitability, liquidity and firm value do not have a significant negative effect on firm value. To improve further research, it is expected to use a sample of companies from other sectors besides manufacturing, add a number of samples by extending the study period, and use other independent variables.

Evaluasi Kinerja Organisasi Nirlaba (Studi Kasus Gereja Bethel Indonesia Citra 1) Jeremy Kevin, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This case study aims to understand the Evaluation of Management Control Systems in Nonprofits (A Case Study Indonesian Bethel Church of Citra 1). This case study material consisted of budgetary processes including planning, implementation, measurement and evaluation, and reporting. Besides, this case study also illustrates the obstacles faced in the budgeting process. Results were analyzed by the method of data collection using qualitative descriptive paradigm. Phenomenological approach is used to describe a deep understanding of the budgeting process in GBI Citra Garden 1. The findings of this study indicate that in general the ideal budgeting has not been reached, although the workers and leaders understand the significance of Performance-Based Budgeting. There are some weakness in the budgeting process stages including planning, implementation, measurement and evaluation, and reporting. Lack of communication, computer application systems are already integrated, system of rewards and sanctions, and work ethic to be the causes of the existing problems.

Pengaruh Ukuran Perusahaan, Financial Leverage, Dan Liquidity Terhadap Kinerja Keuangan Angela Maryadi, Elizabeth Sugiarto Dermawan
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 about the effect of company size, financial leverage, and liquidity on financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. This research uses 45 manufacturing companies using purposive sampling method with a total of 135 data in three years. The data used is secondary data in the form of financial statements. The results of this research indicate that company size (SIZE) has a positive and significant effect on financial performance (ROA). Financial leverage (DER) has a negative and not significant effect on financial performance (ROA). While liquidity (QR) has a positive and significant influence on financial performance (ROA).

Page 27 of 137 | Total Record : 1367

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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