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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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PENGARUH KARAKTERISTIK EKSEKUTIF, KOMPENSASI MANAJERIAL PUNCAK, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI Amoreta Yulianti Harlan, Estralita Tris
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to analyze the influence of executives’ characteristic, top management compensation and corporate governance of manufacturing company in Indonesian Stock Exchange before and after tax amnesty. The sample used for each year is 40 companies. The result show that executives’ characteristic has no effect on tax avoidance, top management compensation has a positive effect on tax avoidance and corporate governance has effect on tax avoidance.

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kepemilikan Saham Terhadap CSR Devito Gandawidjaya, Susanto Salim
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine the relationship of company size, profitability,leverage and public share ownership on CSR. The purpose of analyzing the direction and influence of company size, profitability, leverage and public share ownership on CSR. This study uses manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018 as a population. The sample selection uses a purposive sampling technique from a total of 47 companies that have passed the research criteria. The results of this study indicate that company size has a significant positive effect on CSR, profitability has a significant positive effect on CSR, leverage has a significant negative effect on CSR and public share ownership has a significant positive effect on CSR in manufacturing companies.

Faktor-Faktor Yang Mempengaruhi Return Saham Perusahaan Industri Yang Terdaftar Di BEI Bima Dharmasetya, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research were done with a purpose to empirically examine the influence of return on equity (ROE), earning per share (EPS), debt to equity ratio (DER) dan operating cash flow toward stock return. This research uses data which collected from secondary data obtained directly from Indonesia Stock Exchange (IDX) official website. Population of this research is industry companies listed on Indonesia Stock Exchange (IDX) for the period of 2017-2019. As much as 82 companies listed on Indonesia Stock Exchange (IDX) are selected as samples in this research based on few criteria. These samples are collected using purposive sampling method. The method that is used on this research was multiple linear regression using Eviews 11 (student version) as test equipment. The result of this research indicate that return on equity (ROE) has a positive and significant effect on stock return, earning per share (EPS) has a negative and not significant effect on stock return, debt to equity ratio (DER) has a positive and not significant effect on stock return and operating cash flow has a negative and significant effect on stock return.

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fitri Fransisca, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of research is to obtain empirical evidence about the impact of leverage, profitability, and dividend policy to firm value on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used 34 manufacture companies selected using purposive sampling method for three years. The data used are secondary data in the form of financial statements. The research data was processed using Eviews 10. The result of the research show that leverage have positive and insignificant effect on firm value, profitabilty have positive and significant effect on firm value, and dividend policy have positive and significant effect on firm value. For further research, it is recommended to extending the period of the study and adding other independent variabel and the company sector.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Stavanny Inri, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research has a purpose, namely to prove empirically the impact of managerial ownership, institutional ownership, growth, cash holding, capital structure and profitability on firm value. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2014 – 2017. The entire sample used in this research is 75 data from manufacturing companies. The research data is processed with E-views version 9.0. The result of this this research shows that managerial ownership, institutional ownership, growth, cash holding and capital structure has no significant on firm value. Profitability has a positive effect and significant on firm value

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI Dennie, Sufiyati
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and company growth on firm value in manufacturing companies consumer goods sector listed on Indonesia Stock Exchange in 2015 – 2018. The sampling method used purposive sampling with total sample 104 data which was financial statement from www.idx.co.id. The collected data were analyzed by using Eviews 10. The research result that independent variables describe the dependent variable up to 94.00% while 6% is described by other factors. Independent variable profitability, firm size, liquidity, company growthdo not have a significant effect on firm value, while the leverage have a significant effect on firm value.

FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR PADA BEI DAN PROPER Stephanie Evelina, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to obtain empirical evidence about the effect of Good Corporate Governance (GCG) with managerialownership, institutional ownership, the proportion of independent commissioners and audit committeesand environmental performance on financial performance required with Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange and approved in PROPER in 2015-2018. Samples were selected using a purposive sampling method with 33 companies. Data processing techniques using multiple linear regression methods with software Eviews10. The results of this study showed that managerial ownership, institutional ownership, the proportion of independent directors, and the audit committees have no effect on financial performance. This study also shows that environmental performance has positive effect on financial performance.

Faktor - Faktor Yang Mempengaruhi Financial Distress Perusahaan Perkebunan Yang Terdaftar Di BEI Willy Liga, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of institutional ownership, audit committee, independent commissioner, and firm size on financial distress. This research is conducted by taking 57 samples from agricultural companies subsector plantation and listed in the IDX which announce their financial statements from 2014-2018. The sample selection technique used is purposive sampling. This research was analyzed by using the SPSS version 25 program. The results show that only audit committee variable has a negative and significant influence on financial distress, while the other variables, institutional ownership, independent commissioner, and firm size do not have a significant effect on financial distress. Audit committee and independent commissioner must pay more attention in corporate governance to detect the possibility of financial distress.

Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Natasha Levina, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to empirically examine the influence of net working capital, firm size, leverage, growth opportunity, and profitability towards cash holding in manufacturing companies listed in Indonesia Stock Exchange from period 2017 – 2019. This study used 36 data from manufacturing companies that have been selected using purposive sampling method. Data processing techniques using multiple regression analysis helped by Eviews version 9.0. The reesult shows that net working capital has positive significant effect on cash holding. While firm size, leverage, growth opportunity, profitability have no significant effect on cash holding. The implication of this study is a proper cash management are needed to determine the optimal amount of cash holding for the company’s needs.

Pengaruh Proporsi Direksi Independen, Proporsi Komisaris Independen Dan Stakeholders Terhadap Sustainability Report Michael, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about proportion of independent director, proportion of independent commissioner, environment and employee on the sustainability report in the banking in the period of 2013-2016. The research is conducted by taking sample of 14 banking industries using purposive sampling method. The result of this research shows that all the independent variables have effects on earning management simultaneously (F test). The t test shows that proportion of independent director, environmental and employee have no significant effect on earnings management, while proportion of independent commissioner has the significant negative effect sustainability report. For the further research, it is recommended to use guidelines that apply during the period of research so that research can be in accordance with the actual conditions

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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