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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 Audited Financial Statement Timeliness Teresa Jovina Kurniawan, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence regarding the effect of earning management, profitability, financial distress, and big four audit companies on audited financial statement timeliness at trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017. The sampling method used in this study to collect research sample is purposive sampling method, with the result that 41 trading, service, and investment companies listed in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtained from audited financial statement for the year ended December 31st during 2015-2017. Binary logistic regression is used to test the hypothesis using SPSS 23.0. The result of this study shows that earning management and profitability have significant effect on audited financial statement timeliness, while financial distress and big four audit companies do not have significant effect on audited financial statement timeliness

Faktor Yang Mempengaruhi Kebijakan Hutang Lusiana, Sufiyati
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this empirical research is to obtain empirical evidence about the influence of firm’s size, asset structure, free cash flow, and institutional ownership on debt policy on manufacture companies (basic industry and chemical) listed on Indonesia’s stock exchange in 2015-2017 by using purposive sampling method for a total of 117 data in three years. The data used in this research are secondary data in form of the financial statements and performance reports. The results show that firm’s size has negative and significant effect to debt policy and asset structure has positive and significant effect to debt policy, but free cash flow and institutional ownership have not significantly effect to debt policy

PENGARUH MANFAAT. KEMUDAHAN PENGGUNAAN, PRIVASI, DAN PENINGKATAN KINERJA SESEORANG DALAM PENGADOPSIAN CLOUD COMPUTING Elgeen Frydianto Jeffry Soewandi, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to obtain empirical evidence regarding the effect of perceived usefulness, perceived ease of use, privacy, and performance expectancy in adopting cloud computing. This study uses primary data obtained from questionnaires that have been shared. The population in this study are employees who work in Jakarta. This research was conducted with a sample of 76 respondents. The data collection technique used in this study was primary data which was processed using the Statistical Package for the Social Sciences (SPSS) program ver 23.0. The statistical method used to test hypotheses is multiple linear regression methods. The results showed that perceived usefulness, perceived ease of use, and privacy did not affect the adoption of cloud computing but that performance expectancy were influential.

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Valencia Jastine, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the influence of working capital turnover, liquidity, solvency, and firm size toward profitability in manufacturing companies listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 65 samples of manufacturing companies that have been selected using purposive sampling method. Data processing technique in this research using program EViews 10th version. The result of this research indicate that all independent variables used in this research simultaneously have a significant effect on profitability. The result of partially test indicate that solvency has significant effect on profitability, while working capital turnover, liquidity, and firm size have an insignificant effect on profitability.

Pengaruh Profitability, Liquidity, Firm Size, Dan Leverage Terhadap Cash Holding Perusahaan Manufaktur Davidson, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the influence of profitability, liquidity, firm size, dan leverage towards cash holding in manufacturing companies listed on Indonesia Stock Exchange in period of 2016-2018. The technique of sample selection is using purposive sampling method and the data source of this research is a secondary one and obtained a 74 sample manufacuring companies. The analytical method used in this research is a regression analysis of panel data with fixed effect model using E-Views software of version 10. The results of this research show that firm size have no effect and negative on cash holding, while profitability, liquidity, and leverage has effect and positive effect on cash holding.

Faktor-Faktor Yang Memengaruhi Share Price Sebelum Dan Setelah Periode Konvergensi IFRS Jesslyn Faustina M, Herlin Tundjung S
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to analyze the value relevance of accounting information consisting of earnings per share, book value of equity per share, operating cash flow per share, leverage, and dividend payout ratio that affect the share price before and after the IFRS convergence on manufacturing companies listed in the Indonesia Stock Exchange period 2005−2018. The research sample consisted of seven manufacturing companies and multiple linear regression analysis used in this study with EViews 11 version program. The test results concluded earnings per share does not have a significant effect on share price, book value of equity per share does not have a significant effect on share price, operating cash flow per share has a significant positive effect on share price with its value relevance increases after IFRS convergence period, leverage does not have a significant effect on share price, and dividend payout ratio has a significant positive effect on the share price with its value relevance decreases after the IFRS convergence period. The implication of this study is the need to increase value relevance of accounting information, namely operating cash flow per share and dividend payout ratio to help stakeholders, especially investors, in making investment decision which will provide a good signal for investors.

Pengaruh Variabel Pemoderasian Dalam Hubungan Financial Leverage Terhadap Dividend Payout Nicholas Chandra, Elsa Imelda
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 financial leverage toward dividend payout moderated by business risk, firm size, growth opportunity, liquidity, profitability, tangibility, and non-debt tax shield. This research uses secondary data. The object of this research is property and real estate companies listed in the Indonesian Stock Exchange (IDX) during the year 2016-2018. This research is conducted with 39 property and real estate companies as the sample. Furthermore, the data collection technique that is used in this research is purposive sampling in which data is processed using EVIEWS 10 program. The results of this research show that financial leverage has a significant effect toward dividend payout, firm size and profitability can moderate the positive effect of financial leverage toward dividend payout, while business risk, growth opportunity, liquidity, tangibility, and non-debt tax shield do not have significant effect toward dividend payout.

Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Dengan Profitabilitas Sebagai Variabel Moderasi Vrandy Aurelio Benny, Liana Susanto
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to analyze and obtain empirical evidence regarding the effect of asset structure, institutional ownership, and company size on debt policy, and to see whether profitability can moderate the effect of company size on companies listed on the Indonesia Stock Exchange during the period of 2017-2019. This research was conducted by taking 75 samples of companies, using purposive sampling technique and processed using the EViews version 11 program released in 2019. Based on the research, the results show that the asset structure and institutional ownership individually do not have a significant effect on debt policy while company size has a positive influence and significant effect on debt policy, and lastly, profitability cannot moderate the effect of company size on debt policy. The implication of this study is the need to increase the size of the company, as it grows bigger can be able to make management increase its debt policy making which is can be used to finance various company needs.

Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Di BEI Leonita Monica, Merry Susanti, Syanti Dewi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The aim of this research is to examine the effect of firm size, leverage, profitability, andcapital expenditure on cash holding. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2015-2017. The hypothesis was examined by multiple linear regression and using Eviews 9 to process the data. The result of this research are leverage andprofitability have a significant impact on cash holding, while firm size, andcapital expenditure have no significant impact on cash holding.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Gabrielle Givens Kurniawan Ardiansyah
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to obtain empirical evidence on the influence of profitability, firm size, leverage, and liquidity on firm value in manufacturing companies listed in Indonesia Stock Exchange in the period 2015-2017. Research samples are 62 companies out of 166 companies data using purposive sampling method. Result of this research obtained the profitability, firm size and leverage have positive effect to firm value. Whereas, the liquidity have no effect to firm value.

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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