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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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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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PENGARUH KONTRAK HUTANG, BIAYA POLITIK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2016-2018 Venina, Augustpaosa Nariman
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 (212.894 KB) | DOI: 10.24912/jpa.v2i4.9357

Abstract

The purpose of this research is to know the effect of leverage, political cost, and institutional ownership of earnings management on manufacturing company listed on the Indonesia Stock Exchange from 2016-2018. The sampling method used in this research used 36 manufacturing companies that were selected using purposive sampling method. Data used for this studyis obtained from financial statement for the year ended December 31st during 2016-2018. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software Eviews 9.0. The result for this research showed that leverage have negative and not significant effect, political cost have positive and not significant effect, while institutional ownership have positive and significant effect.
Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Yang Terdaftar Di BEI Elbert Wiratama, Ardiansyah
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 (482.062 KB) | DOI: 10.24912/jpa.v3i2.11799

Abstract

The purpose of this research is to find the influence that firm size, leverage, and cash flow have on cash holding in manufacturing companies listed on the Indonesia Stock Exchange. This study used a purposive sampling technique with 75 samples of manufacturing companies in Indonesia for 3 years from 2016-2018. Processing and testing of the research model and variable in this study is using Eviews version 10. The results of the study state that firm size and leverage do not have an influence on cash holding while cash flow has a positive influence on cash holding.
Pengaruh Good Corporate Governance Dan Intellectual Capital Terhadap Financial Performance Madeline Audora, Rosmita Rasyid
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 (522.44 KB) | DOI: 10.24912/jpa.v3i4.15282

Abstract

The purpose of this study is to empirically assess the effect of governance, which includes the board of directors, audit committee, and institutional ownership and intellectual capital on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. This research was conducted with 216 data samples selected by using purposive sampling technique. The data processing of this research is supported by the EVIEWS-10.0 and Microsoft Excel 2019 programs. The results obtained show that the board of directors (BOD), the audit committee (AC), and institutional ownership (IO) have no significant effect on financial performance (ROA), while capital intellectual (VAIC) has a positive influence on financial performance (ROA). The implication of this research is the need for a more significant role of corporate governance and effective and efficient intellectual capital management, so that companies can improve their financial performance.
PENGARUH PROFITABILITAS, STRUKTUR ASET, LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Viandy, Elizabeth Sugiarto Dermawan
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 (295.905 KB) | DOI: 10.24912/jpa.v2i2.7620

Abstract

The purpose of this research is to know the effect of profitability, tangibility, liquidity and sales growth on capital structure on manufacturing company listed on BEI from 2015-2017. This research used 141 observation that were selected using purposive sampling methodin three years. This research uses SPSS software version 23 to analysing the hypothesis. The result for this  research showed that  there  is  a  negative and  significant  effect  of  liquidity on  capital structure, however there is no significant effect of profitability, tangibility and sales growth.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Periode 2016 – 2018 Lorenzo Salim, Elizabeth Sugiarto Dermawan
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 (352.576 KB) | DOI: 10.24912/jpa.v3i1.11502

Abstract

The research was conducted with the aim of obtaining empirical evidence about the effect of dividend policy, liquidity, leverage, and firm size on the firm value listed on Indonesia Stock Exchange (IDX) in 2016-2018. This study uses data from financial statements published on the IDX’s official website and the company’s website. The research technique used was purposive sampling with total of 41 samples of manufacturing companies. This study uses a quantitive approach. The results of this study indicate that dividend policy has no significant effect on firm value. Liquidity and leverage have a positive and not significant effect on firm value. Firm size has a positive and significant effect on firm value.
Analisis Rekonsiliasi Fiskal Dan Perhitungan Pph Badan Pada PT XXX Tahun 2018 Adeline Michaella, Purnamawati Helen Widjaja
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 (214.912 KB) | DOI: 10.24912/jpa.v3i1.11509

Abstract

The research aims to know if fiscal reconciliation, the calculation of income tax and the calculation of tax installment art. 25 matched to the law of tax in Indonesia especially the law of the Republic of Indonesia No. 36 of 2008. This research is a descriptive study with surveyed to PT XXX directly. Data that used in this research is quantitative data such as commercial financial statement, fiscal financial statement, and company fiscal reconcilliation statement. The result of this research shows that fiscal correction conducted by PT XXX is not matched with the tax regulation, so that affect the calculation of income tax and tax installment art. 25 that had been already paid and reported.
FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN GARMEN DAN TEKSTIL DI BEI Karina Yuriska H, Hendro Lukman
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 (114.236 KB) | DOI: 10.24912/jpa.v2i4.9362

Abstract

The objective of this research is to obtain empirical evidence about the effect of EPS, Profitability and Current Ratio toward Share Price. This research uses secondary data. The object of this research is garment and textile companies listed in the Indonesia Stock Exchange (IDX) during the year 2014-2018. This research is conducted with 16 garment and textile companies as the sample. Furthermore, data collection techniques used in this research is purposive sampling that is processed using Statistical Package for the Social Sciences (SPSS) ver 24.0 program. The results of this research show that EPS has a significant effect toward Share Price, at the same time Profitability and Current Ratio do not have significant effect toward Share Price
Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Struktur Modal Ivandi Taslim, Liana Susanto
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 (336.114 KB) | DOI: 10.24912/jpa.v3i2.11804

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, liquidity, and firm size on capital structure of property & real estate companies listed on the Indonesian Stock Exchange for the period of 2016-2018. This research used 35 samples of property & real estate companies that have been selected previously using purposive sampling method for three years. This research data was processed using IBM SPSS 25. The result of this research shows that liquidity has a significant negative effect on capital structure and firm size has a significant positive effect on capital structure, while profitability does not has no effect on capital structure.
Pengaruh Socmed Usage, Cultural Intelligence Terhadap Kinerja Umkm Dengan Mediator Entrepreneurial Orientation Felix Florentino O. S. , F.X. Kurniawan Tjakrawala
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 (498.468 KB) | DOI: 10.24912/jpa.v3i4.15287

Abstract

The purpose of this study is to determine the impact of social media usage and cultural intelligence on SME performance with entrepreneurial orientation as an intervening variable on SME around Java Island. The sampling method used in this study using purposive sampling method and was obtained 94 respondents as samples using questioner. Data processing techniques using partial least square analysis helped with SmartPLS 3.3.2 and SPSS ver. 21. The results obtained in this research are social media usage and cultural intelligence have a significant positive effect on SME performance, while entrepreneurial orientation partially mediated the effect of social media usage and cultural intelligence on SME performance. The implication of this study is the need to understand the role of social media usage, cultural intelligence, entrepreneurial orientation will increase SME performance.
PENGARUH LIKUIDITAS, EFISIENSI MODAL KERJA, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Alfred Kamsari, Herlin Tundjung Setijan
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 (245.284 KB) | DOI: 10.24912/jpa.v2i2.7625

Abstract

The purpose of this study is to obtain the empirical evidence regarding to the effect of liquidity, efficiency of working capital, leverage, and firm size on profitability in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples were selected by using the purposive sampling method and selected 66 companies as the samples that met the criteria of 155 companies listed on the IDX. The results showed that firm size has a significant and negative on firm profitability. It means that the relationship between firm size and profitability is inversely proportional. While liquidity, efficiency of working capital, and leverage do not have a significant effect on firm profitability.

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