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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 KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON KEUANGAN Tita, Merry Susanti
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to examine the effect of profitability, liquidity, market to book value, debt to equity ratio, firm size, collateralizable asset, and operating cash flow on dividend policy of non financial company that listed in Indonesia Stock Exchange for the period 2016-2018. This research used 125 of non financial company that was selected using purposive sampling method. This research used secondary data take from www.idx.co.id website and processed by Eviews 10. The results of this study indicate that profitability have negative and significant influence effect on dividend policy. Debt to equity ratio and collateralizable asset have positive and significant effect on dividend policy, while liquidity, market to book value, firm size, and operating cash flow have no significant effect on dividend policy.

Analisis Koreksi Fiskal Atas Laporan Keuangan Komersil PT. ABC Tahun 2018 Alvin Singgih, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to determine the Taxable Income in accordance with the provisions of taxation by making fiscal corrections to the company's commercial financial statements and knowing whether the company has made a fiscal correction correctly according to the tax regulations. Taxable income will be the basis for calculating corporate income tax. The subject of this research is PT. ABC which is located in Semarang Regency. This research used descriptive method. The object used of this research is financial statements of PT. ABC during 2018. To collect the data, researchers used observation and interview methods which directly went to the object of research and conducting interviews in order to obtain information needed for this research. The results of this research prove that PT. ABC made several mistakes in making fiscal corrections that caused the calculation of Taxable Income and his corporate income tax becomes incorrect.

FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PROFITABILITY PADA PERUSAHAAN MANUFAKTUR TAHUN 2016-2018 Edlyn Felicia, Elizabeth Sugiarto D
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain evidence on the effect of sales growth, firm size, leverage, and cash management on firm profitability in manufacture companies listed in Indonesian Stock Exchange during 2016-2018. Sample was selected using purposive sampling method amounted to 289 samples. Data processing techniques using multiple linear regression analysis with helped by Statistical Package for Social//Science (SPSS) Program 22 version. The results of this study show that sales growth, firm size and cash management have positive influence towards firm profitability, while leverage has negative influence towards firm profitability.

Pengaruh Ceo Characteristics Terhadap Firm Performance Dengan Capital Structure Sebagai Variabel Mediasi Maitriwira, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to determine the effect of CEO Duality, CEO of Gender, CEO of Age on Firm performance and how Capital Structure can mediate the influence of CEO Duality, CEO of Gender, CEO of Age on Firm performance. The samples of this study were 270 samples from 90 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period, using panel data regression methods and processed using the E-Views 9. Program. The results of this study showed ceo duality had a significant negative effect on capital structure whereas ceo gender has no effect, and ceo age has a significant positive effect on capital structure, capital structure has a significant positive effect on firm performance, capital structure mediates the effect of ceo duality on firm performance, capital structure does not mediate the effect of ceo gender and ceo age on firm performance.

Faktor – Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Perbankan Richard Eduardo, Linda Santioso
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain an evidence on the effect of capital adequacy ratio, non-performing loan, net interest margin, operational efficiency, Indonesia GDP growth rate, Bank Indonesia interest rate on return on asset and return on equity as bank profitability representative in banking companies listed in Indonesian Stock Exchange during 2017-2019. This study uses purposive sampling as the sampling technique and uses 28 banking companies as research sample. The results of this study show that net interest margin have positive influence towards return on asset and return on equity, capital adequacy ratio have positive influence towards return on equity, while operational efficiency has negative influence towards return on asset and return on equity.

Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di BEI Elbert Yohanto, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of intellectualcapital, financial leverage, and ownership structure to financial performance in manufacturing companies listed in the Indonesia Stock Exchange for the period 2014-2016. The research is conducted by taking samples of 37 manufacture companies using purposive sampling method. This research uses multiple regression for data analysis. The t test shows that managerial ownership has no significant effect on financial performance, meanwhile intellectual capital and financial leverage have significant positive effects, and institutional ownership has significant negative effect on financial performance. The F test shows that intellectual capital, financial leverage, managerial ownership, and institutional ownership have simultaneously effects on financial performance.

Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Tahun 2016-2018 Yosua Hansen Putra, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to determine whether there is a significant effect between profitability, leverage, net working capital, and growth opportunity on cash holding. This study uses 534 data of manufacturing companies that have been listed on the Indonesia Stock Exchange in the period of 2016-2018 using purposive sampling technique. By analyzing descriptive statistical data and using the Eviews 9.0 program. The results of this study indicate that profitability, leverage, net working capital, and growth opportunity have a positive and significant effect on cash holding.

Pengaruh Tata Kelola Perusahaan Terhadap Pengungkapan Sukarela Felia Prajna Kumala, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine how the role of corporate governance non-executive directors, board size, dan KAP scale on voluntary disclosure in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and valid data according to the criteria were 279 data. Data processing techniques using multiple regression analysis what helped by Econometrical Views 11 Student Version Lite (EViews 11 SV Lite). The results of this study indicate that non-executive directors and KAP scale do not have a significant effect, board size has a significant effect on voluntary disclosure. The implication of this study is that there is a need for improvement. the board of directors that carries out the company's operational functions for oversight which will improve the wider business performance reports.

Pengaruh Business Model Innovation, Erm Terhadap Kinerja Umkm Dengan Mediator Competitive Advantage Yanni Octavio, F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The research aims to obtain empirical evidence on the impact of business model innovation and enterprise risk management on SME performance with a competitive advantage as an intervening variable. This research used 95 samples of primary data using a questionnaire based on the method of purposive sampling. The respondents to this research are the owners and managers of SMEs on Java Island. This research utilizes SPSS version 21 and SmartPLS version 3.3.2 to perform data processing. The results obtained in this research are business model innovation and enterprise risk management have a significant and positive effect on SME performance when mediated partially by competitive advantage. The implications of this study are the need to understand the role of business model innovation, enterprise risk management, and competitive advantage that will improve SME performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN INDUSTRI MANUFAKTUR YANG LISTED DI BEI Ricky Samuel Makinto, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the factors that influence the value of manufacturing industry companies listed on the Indonesia Stock Exchange. This research examines the effect of company growth, capital structure, profitability, and earnings per share on firm value. The sample used in this research is 46 manufacturing companies from a total population of 135 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The side technique used is purposive sampling using secondary data that can be accessed in the annual financial statements. Data processing is performed using eviews 10.0 software. The results showed that capital structure has a positive effect on firm value, while company growth, profitability, and earnings per share have no influence on firm value

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Editorial Team

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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