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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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Analisis Koreksi Fiskal Terhadap Laporan Keuangan Komersial Pada PT. Thermoplast Indo Louis, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The object of this study was PT. Thermoplast Indo, it provide service or sparepart for heavy lifting equipment. The purpose of this research is to determine company debt of income tax value by doing reconciliation of commercial financial report to be fiscal financial report. By doing reconciliation company doesn’t have to make two reports with different purposes. Company only has to make correction towards different accounts. Positive correction will add taxable income while negatice income will reduce taxable income.Based on the result of the analysis that has been done by the author and comparing with the commercial financial report with report of fiscal rules that are based on tax law Number 36 year 2008 the amount of profit generated is different. This difference occurs because the fiscal correction is done against the cost and earnings in commercial financial reports based on taxation.

Faktor – Faktor Yang Mempengaruhi Revaluasi Aset Tetap Prasetya Abdul Rosyid, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine how leverage, liquidity, firm size and fixed asset intensity affect the revaluation of fixed assets in manufacturing companies listed on the Indonesia Stock Exchange in 2019. The sample was selected by purposive sampling method and valid data were 171 companies. The data processing technique uses logistic regression analysis assisted by the SPSS (Statistical Product and Service Solution) version 25 and Microsoft Excel 2016 program. The results of this study indicate that leverage and liquidity have no effect on fixed asset revaluation, firm size has a negative and significant effect on fixed asset revaluation and the intensity of fixed assets has a positive and significant effect on fixed asset revaluation. The implication of this research is that management needs to consider factors that can affect the revaluation of fixed assets in order to present fixed assets at fair value.

PENGARUH FINANCIAL LEVERAGE, FIRM SIZE DAN FREE CASH FLOW TERHADAP FINANCIAL PERFORMANCE Veronika Crecentia Quan, Ardiansyah
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 about the effects of financial leverage, firm size, andfree cash flowonfinancial performancein manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 69samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 10. The result of this research shows that financial leverage has a significant effect on financial performance, while firm size and free cash flow does not have a significant effect on financial performance. Suggestions for the next study is to add another independent variables to be able to strengthen the ability of independent variables in explaining the dependent variable, such as intellectual capital, company age, and liquidity.

Faktor-Faktor Yang Memengaruhi Cash Holding Pada Perusahaan Manufaktur Clara Veda Chandra, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to examine the effect of leverage, firm size, liquidity, profitability, and cash conversion cycle on cash holding. This study uses secondary data which was tested using Eviews Program 11.0. Samples that have been selected by purposive sampling method and selected as many as 51 manufacture companies as a sample from 153 companies that go public and listed on the IDX for the period 2017-2019. The results of the research showed that leverage and liquidity have positive effects to the cash holding, while firm size has no positive effect to the cash holding, profitability has no negative effect to the cash holding, and cash conversion cycle has negative effect to the cash holding.

Pengaruh Profitability, Free Cash Flow, Dan Leverage Terhadap Earnings Management Cindy Calista, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims at how the role of the board of profitability, free cash flow, and leverage on earnings management on consumer goods industry and basic chemical industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 46 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11 and Microsoft Excel 2016. The results of this study indicate that the profitability and leverage have a negative significant effect on the earnings management, free cash flow does not have a significant effect on the earnings management. The implication of this study is the lower the profitability, the greater the probability of earnings management, the higher the leverage, the lower the probability of earnings management, while free cash flow does not have a significant effect on earnings management.

PENGARUH BOARD INDEPENDENCE, COMPANY SIZE DAN GEARING RATIO TERHADAP RISK DISCLOSURE Edwin Adhitama, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was made with the aim to determine the effect of board independence, company size and gearing ratio on risk disclosure. The study used 140 samples of data from 35 banking companies found on the Indonesia Stock Exchange in 2014-2017 as a whole. Eviews 9.0 is software that is used to process data. The result of this study shows that company size has positive significant effect on risk disclosure while board independence and gearing ratio have insignificant effect on risk disclosure.

Pengaruh Female Director, Institutional Ownership, Dan Profitability Terhadap Intellectual Capital Disclosure Andre Lorensa, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study has purpose to determine the influence of female directors, institutional ownership, and profitability on intellectual capital disclosure. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study used a purposive method in sampling and 39 companies was obtained. This study uses a fixed effect panel data model after conducting a chow test and a hausmann test. This study uses E-views 10 in data processing. The results of this study is that female directors have a positive influence on intellectual capital disclosure, while institutional ownership and profitability do not have an influence on intellectual capital disclosure.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR TAHUN 2016 – 2018 Corry Christina, Elizabeth Sugiarto D, M. F. Djeni Indrajati W
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence about factors that affect on Cash Holding at Manufacturing Companies listed in Indonesia Stock Exchange during 2016-2018. The number of samples used amounted to 64 companies by using purposive sampling method. This study used time series data analysis to test relationship between the factors that is used with Cash Holdings. The result of this study is Leverage and Capital Expenditure do not have significant to influence Cash Holding while Net Working Capital and Profitability have significant positive to Cash Holding.

Pengaruh Corporate Governance Terhadap Internal Control Disclosure Perusahaan Manufaktur Terdaftar Di BEI Fanny, Ardiansyah
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objective of this research is to obtain empirical evidence about the effect of corporate governance toward internal control disclosure of manufacture company that listed on Indonesia Stock Exchange for the period 2016-2018. Sample was selected by purposive sampling method resulted on 115 companies which published completed information that required for this research. Data processed using Statistical Package for the Social Sciences (SPSS) ver 23.0 program. The results of this research show that managerial ownership has negative and significant effect while institutional ownership has negative and not significant effect toward internal control disclosure. Size of commissioner and number of independent commissioner has positive and significant effect while audit committee education has positive and no significant effect toward internal control disclosure.

Faktor Penentu Kebijakan Cash Holding Pada Perusahaan Consumer Goods Di Indonesia Erico Theonaldo, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted with the aim of empirically examining the effect of cash flow, leverage, net working capital, growth opportunity, and board size on cash holding in consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Samples were obtained using purposive sampling method. The total population in this study were 31 consumer goods companies on the Indonesia Stock Exchange (IDX). Data processing is done by using Eviews 10. The results showed that net working capital had a negative effect on cash holding, while cash flow, leverage, growth opportunity, and board size had no effect on cash holding. The implication of this research is that companies and investors need to observe to the company's net working capital because it will affect the company's cash holding.

Page 33 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