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INDONESIA
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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Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Chiquitta Kristiolina Ompusunggu, Henryanto Wijaya
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 (499.551 KB) | DOI: 10.24912/jpa.v3i2.11718

Abstract

The value of the company is an investor perception of companies associated with stock price. This research was conducted to investigate the  influence of Investment Decisions, Funding Decision, Dividend Policy and Profitability toward firm value in companies listed in Indonesia Stock in 2016 – 2018 period. The population in this study as many as 111 companies, and by using purposive sampling techniques, the obtained 37 manufacturing companies in the sample. Data processing techniques using data panel analysis using Eviews 9.0. The result of this study is Investment Decision, Funding Decision and Dividend Policy do not have significant affect to firm value while Profitability have significant to firm value.
Pengaruh Corporate Governance Terhadap Internal Control Disclosure Pada Perusahaan Perbankan Di BEI Michelle Megara, Ardiansyah
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 (597.877 KB) | DOI: 10.24912/jpa.v3i4.15272

Abstract

The purpose of this research is to analyze empirical evidence about the effect of corporate governance which include managerial ownership, institutional ownership, audit committee size, audit committee meeting frequency and audit committee education toward internal control disclosure of banking companies that listed on Indonesian Stock Exchange in the year of 2016-2018. Data processed using Statistical Package for the Social Sciences (SPSS) ver 26.0 program. Sample was selected by purposive sampling method resulted on 29 companies which published completed information that required in this research. The results of this research show that managerial ownership, institutional ownership, audit committee size, and audit committee education is not have a significant influence toward internal control disclosure. However, audit committee meeting frequency have a significant influence toward internal control disclosure.
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Richard Malvin, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.486 KB) | DOI: 10.24912/jpa.v1i1.7310

Abstract

The purpose of this study is to analyze the effects of profitability, leverage, and firm size on the value of companies in manufacturing companies listed in Indonesia Stock Exchange (BEI) for the period 2014-2016. Sample was selected using purposive sampling method amounted to 50 companies. Data processing techniques using multiple regression analysis what helped by SPSS 20 for Windows and Microsoft Excel 2010. The result of this study shows that partially profitability have significant effect on the value of companies, while leverage and firm size have no significant effect on the value of companies. Futhermore this study shows that simultaneously profitability, leverage, and firm size have significant effect on the value of companies.
Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan Alvon Kertorahardjo, Liana Susanto
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 (251.761 KB) | DOI: 10.24912/jpa.v3i1.11411

Abstract

The purpose of this study is to examine the effect of institutional ownership, solvability, liquidity, and firm size on financial performance. 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 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research on solvability have significantly positive, and the other variables (institutional ownership, liquidity, and firm size) are not significant to the financial performance.
ANALISIS PENERAPAN PP 23 DAN UU PPH PASAL 17 PADA PT. X Lamberty, Purnamawati Helen Widjaja
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 (310.006 KB) | DOI: 10.24912/jpa.v4i1.17563

Abstract

This study aims to examine the decision of PT. X using tax rates of 2018 Government Regulation Number 23 and the applied of the rates of Article 17 Paragraph 2A of Income Tax Law will have an impact to the net income. This research using observation and interview to get the reports of company’s financial statement in 2019 and other informations those required from company. This research was conducted by visiting PT. X where is located on Taman Kota Blok B2 No. 26 Kembangan Utara, Jakarta Barat, Indonesia. The result of this study indicate the applied of the rates of Article 17 Paragraph 2A of Income Tax Law to the company would increase the company tax expenses and decrease its net profit.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI BEI Liana Sulasti Hasan, Lukman Surjadi
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 (175.047 KB) | DOI: 10.24912/jpa.v2i4.9335

Abstract

The purpose of this study is to find out whether the factors of profitability, leverage, firm size, and growth affect earnings management in manufactur companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used is purposive sampling with total sample 43 data. Data processing is done by using E-views 9.0. The results showed that profitability has a positive effect on earnings management, while leverage and growth do not have positive effect on earnings management, and firm size do not have negative effect on earnings management.
Faktor-Faktor Yang Memengaruhi Firm Performance Perusahaan Manufaktur Yang Terdaftar Di BEI Joshua Leonardo Ibrahim, Yanti
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 (338.117 KB) | DOI: 10.24912/jpa.v3i2.11794

Abstract

This study aims to examine the effect of board independence, firm size, leverage, and managerial ownership on firm performance listed on the Indonesia Stock Exchange in the 2016-2018 period. Samples were selected using a simple sampling method collected by 72 companies. Data processing techniques using multiple regression analysis what is helped by the SPSS program (Statistical Product and Service Solution) for Windows released 25. Testing of existing hypotheses using multiple linear and IBM SPSS Statistics version 25 software in data management. The results of this study indicate that partially board independence, firm size, leverage have a significant effect on firm performance, while managerial ownership has no significant relationship on firm performance. But simultaneously, this study shows that board independence, firm size, leverage, and managerial ownership have a significant effect on firm performance.
Faktor Yang Memengaruhi Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Gilda Elfrida Sunny, Lukman Surjadi
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 (434.899 KB) | DOI: 10.24912/jpa.v3i4.15277

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, firm size and price earning ratio on firm value with capital structure as a moderating variable in property and real estate listed on IDX 2017-2019. The data used in this research was secondary data with total of 117 data for three years. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 20. The results of this study indicate that profitability and price earning ratio have a positive and significant effect on firm value, while firm size have a negative and no significant on firm value. Capital structure can moderate the influence of profitability and price earning ratio on the firm value, while firm size has no effect on firm value with firm size as a moderating variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA BUMN Hingdi Pangestu, Hendro Lukman
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 (460.584 KB) | DOI: 10.24912/jpa.v2i2.7614

Abstract

This research aims to obtain empirical evidence factors that affect Firm Value of BUMN listed in Indonesian Stock Exchange during the periode of 2014-2017. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is BUMN listed in the Indonesia Stock Exchange (IDX) during the year 2014-2017. This research is conducted with a sample of 23 data from BUMN. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0 program. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Leverage and Firm Quality has effect on Firm Value, while Inflation and Gross Domestic Product (GDP) has no effect on Firm Value.
Faktor-Faktor Yang Mempengaruhi Financial Performance Dengan Earnings Management Sebagai Variabel Mediasi William Martin, Henryanto Wijaya
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 (373.664 KB) | DOI: 10.24912/jpa.v3i1.11417

Abstract

The purpose of this research is to examine empirical evidence the elements that influence financial performance with earnings management as mediating variable. The sample in this research was determined by purposive sampling method. The research conducted by taking 31 manufacturing companies with a family background. The result of this research shows that good corporate governance has a no significant positive effect on financial performance and significant negative effect on earnings management, earnings management has a no significant positive effect on financial performance, and earnings management can’t mediate effect of good corporate governance and corporate social responsibility on financial performance.

Page 35 of 137 | Total Record : 1367

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