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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 LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Lily Yovianti, Elizabeth Sugiarto Dermawan
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 (164.923 KB) | DOI: 10.24912/jpa.v2i4.9376

Abstract

The aim of this research is to examine the effect of leverage, profitability, firm size, and institutional ownership on the earnings management. This research uses 91 data from 30 sample of property and real estate companies listed in the Indonesia Stock Exchange for the period 2015-2017. This research used SPSS for Windows version 22 to process data. The data used in this study are secondary data that contain financial statements. The statistical method used in this study is the method of multiple linear regression. The result of the analysis indicated that profitability and institutional ownership has negative effect on earnings management, leverage and firm size have no effect on earnings management.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI Nicholas Edward, Herlin Tundjung
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 (386.082 KB) | DOI: 10.24912/jpa.v3i1.11663

Abstract

The aim of this study was to find out  empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.
Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Di BEI Tahun 2016-2018 Veronika, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.389 KB) | DOI: 10.24912/jpa.v3i3.14882

Abstract

This study aims to analyze and obtain empirical evidence about the effect of managerial ownership, institutional, financial leverage, and firm size on financial performance of manufacture companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The sample selection technique used in this study is purposive sampling method. This study uses secondary data from corporate financial statements from 36 manufacturing companies listed on the Indonesia Stock Exchange during the study period. Data analysis techniques using multiple linear regression with SPSS (Statistical Package for Social Science) for windows version 23.The results indicate that, managerial ownership and firm size have significant effect on financial performance, but institutional ownership and financial leverage do not have an effect significant impact on financial performance.
Pengaruh Profitability, Liquidity, Leverage, Dan Firm Size Terhadap Firm Value Adaline Grace, Vidyarto Nugroho
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 (271.249 KB) | DOI: 10.24912/jpa.v4i1.17020

Abstract

This study was conducted with the aim of knowing the effect of profitability, liquidity, leverage, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study uses 87 manufacturing companies that have been selected using a purposive sampling method with a total of 261 data for three years. This research uses Eviews 11 data processing technique with fixed effect model method through multiple linear regression analysis. The results in this study indicate that: 1) profitability has a negative and insignificant effect on firm value; 2) liquidity has a positive and insignificant effect on firm value; 3) leverage has a significant positive effect on firm value; 4) firm size has a negative and significant effect on firm value.
FAKTOR - FAKTOR YANG MEMPENGARUHI PROFITABILITY PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Novieany, Sofia Prima Dewi
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 (267.84 KB) | DOI: 10.24912/jpa.v2i2.7660

Abstract

The purpose of this thesis is to examine the effect of leverage, sales growth, firm size and working capital management on profitability in manufacturing companies listed on the Indonesia  Stock  Exchange.  The  sample  selection  technique  in  this  study  used  a  purposive sampling technique with a total sample of 27 manufacturing companies in the period 2015-2017. The data used in this study is secondary data which is processed using the program Eviews 9.0. The results of this study indicate that the size of the company has a negative influence on profitability while leverage, sales growth, and working capital management have no effect on profitability.
Pengaruh Pertumbuhan Penjualan, Profitabilitas, Struktur Aktiva, Ukuran, Dan Likuiditas Terhadap Struktur Modal Alfon, 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 (496.292 KB) | DOI: 10.24912/jpa.v3i1.11668

Abstract

This study discusses to analyze and analyze the effect of growth, profitability, asset structure, firm size, and liquidity on capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The purposive method used in determining samples with several criteria was obtained by 65 samples of manufacturing companies and using linear multiple regression analysis. The results showed that growth, profitability, asset structure, and firm size had no significant effect on capital structure while liquidity had a positive and significant effect on capital structure.
Faktor-Faktor Yang Mempengaruhi Pemanfaatan Insentif Pajak Penghasilan Final Ditanggung Pemerintah Jessica Tanujaya, Ngadiman
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.981 KB) | DOI: 10.24912/jpa.v3i3.14929

Abstract

This research aims to analyze the effect of tax socialization, the understanding of taxation procedures, and taxpayer’s perception towards the utilization of  income tax incentive article 4(2). The data used in this study is primary data obtained through the questionnaires distributed to Micro, Small, and Medium Enterprises (MSMEs) taxpayer in Cengkareng District, West Jakarta. Sample is selected using purposive sampling method with a total of 100 respondent. Data is being processed using multiple linear regression analysis with SPSS (Statistical Product and Service Solution) software version 25. The result of this research indicates that tax socialization, understanding of taxation procedures, and taxpayer’s perception have significant and positive effects towards the utilization of income tax incentives article 4(2). The implication of this study is the need to increase tax socialization activities intensively, develop a better understanding of taxation procedures, and create positive perception to optimize the utilization of income tax incentives article 4(2).
PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Andrew Jaya Saputra, Susanto Salim
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.268 KB) | DOI: 10.24912/jpa.v2i1.7154

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, leverage, firm size, and sales growth on financial distress in manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 109 samples of manufacturing companies that have been previously selected using purposive sampling method for three years. The data used were secondary data in the form offinancial information from the financial statements and annual reports. This research data was processed using E Views 9. The result of this research shows that profitability has a significant effect on financial distress, while leverage, firm size, and sales growth does not have a significant effect on financial distress. Suggestions that can be given is for further research, it is expected to use other independent variables such as liquidity, managerial ownership, or with good corporate governance that might show better results.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE TERHADAP FINANCIAL PERFORMANCE DENGAN PEMODERASI OWNERSHIP CONCENTRATION Erik, F.X Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.803 KB) | DOI: 10.24912/jpa.v2i3.9551

Abstract

This study was conducted to test and determine whether the CSR and Leverage variables, if added by the moderating variable Ownership Concentration, can have an effect that strengthens or weakens Financial Performance. This study uses secondary data that is processed using Eviews 10.0. The sample used in this study is 32 infrastructure companies listed on the IDX and the period conducted is 2016 - 2018. The results of this study indicate that the moderating variable does not affect CSR on Financial Performance. While the variable Leverage when coupled with Ownership Concentration strengthens the company's Financial Performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Nadila Geofani, Ngadiman
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 (148.263 KB) | DOI: 10.24912/jpa.v2i4.9381

Abstract

The purpose of this study is to examine the effect of profitability, leverage, capital intensity, and inventory intensity on tax avoidance. This study uses secondary data which was tested using eviews program 10.0. Samples that have been selected by purposive sampling method and selected as many as 66 manufacture companies as a sample from 175 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research on profitability have significantly negative, and the other variables (leverage, capital intensity, and inventory intensity) are not significant to the tax avoidance.

Page 30 of 137 | Total Record : 1367

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