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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 ROA, CR, Sales Growth, Dan DPR Terhadap Harga Saham Perusahaan Manufaktur Ivan Octavianus, Thio Lie Sha
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 (310.829 KB) | DOI: 10.24912/jpa.v3i1.11400

Abstract

The purpose of this study was to analyze the effect of return on asset, current ratio, sales growth and dividend payout ratio on stock price on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study were 96 by using purposive sampling techniques. Eviews version 10.0 is used in this study. Simultaneously return on asset, current ratio, sales growth and dividend payout ratio have a significant effect together on stock price. Partially the result of this study indicate that current ratio and sales growth have a negative and significane effect on stock price. While return on asset and dividend payout ratio hav negative ande no significant on stock price.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Desi Sulistiawati, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.918 KB) | DOI: 10.24912/jpa.v3i3.14914

Abstract

The purpose of this study is to empirically examine the influence of firm size, dividend payout ratio, cash holding and board size towards income smoothing in manufacturing companies listed in Indonesia Stock Exchange (IDX) from period 2016 – 2018. This study used 62 data from manufacturing companies that have been selected using purposive sampling method with total 186 data for thress years. The data used are secondary data in form of financial statements. This research used Eviews version 10.0 software to process the data. The result of research shows that board size have positive influence towards income smoothing. Firm size, dividend payout ratio and cash holding has no significant influence towards income smoothing.
Pengaruh Liquidity, Leverage, Profitability (LOSS), Dan Institutional Ownership Terhadap Financial Distress Felicia Suwandi, Hendang Tanusdjaja
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 (516.194 KB) | DOI: 10.24912/jpa.v3i4.15246

Abstract

This research aims to obtain empirical evidence about the effect of liquidity, leverage, profitability (loss), and institutional ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 20 companies. Data processing techniques using multiple regression analysis what helped by Eviews (Econometrical Views) application version 11 and Microsoft Excel 2013. The results of this study indicate that liquidity and profitability (loss) have a positive and significant influence on financial distress. The implication of this research is the need to maintain the level of liquidity and long-term debt of the company, followed by increasing the profitability level, so that it will minimize the occurrence of financial distress in the company.
Pengaruh Earnings Variability, Ukuran Perusahaan, Dan Negative Earnings Terhadap Biaya Utang Adelia Suryani, Elsa Imelda, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.886 KB) | DOI: 10.24912/jpa.v1i3.5596

Abstract

The purpose of this research is to analyze the effect of earnings variability, firm size, and negative earnings on cost of debt.This research is conducted by using 267 samples of manufacturing companies listed in Indonesia Stock Exchange in the period of 2015–2017,using purposive sampling method and processed with EViews 10 program. The result of partially test (t test) shows thatearnings variability, firm size, and negative earnings have significant effect on cost of debt. This study also shows that earnings variability, firm size, and negative earnings have a significant effect on cost of debt simultaneously
PENGARUH LEVERAGE, PROFITABILITY DAN GROWTH OPPORTUNITIES TERHADAP CASH HOLDING Melson Sumartha, F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.832 KB) | DOI: 10.24912/jpa.v2i1.7175

Abstract

The purpose of this empirical research is to examine about the effect of leverage, profitability, and growth opportunities on cash holding in mining companies listed on the Indonesia Stock Exchange from 2013to 2017. The research used 13 mining companies that were selected using purposive sampling method for a total of 65 data in five years. Data processing techniques used are Eviews version 10.0. This research used panel data regression analysis. The results of this research shows that all independent variables have effects on cash holding simultaneously. The partially test showed that profitability and growth opportunitty have positive effects on cash holding, leverage have no effects on cash holding.
PENGARUH INTELLECTUAL CAPITAL DAN CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE PERUSAHAAN MANUFAKTUR Su Lian Silvya, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.564 KB) | DOI: 10.24912/jpa.v2i3.9536

Abstract

The purpose of this research was to study the effect of Intellectual Capital (HCE, SCE, and CEE) and Capital Structure (DER) on Firm Performance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. In this research there are 69 selected manufacturing companies that were listed on the Indonesia Stock Exchange in the 2016-2018 period so that the required data were 207 data samples. In this research panel model trial and hypothesis test were conducted. The results of this study indicate that HCE partially has no influence on company’s Return on Assets (ROA), while SCE and CEE partially has a positive influence on the company's Return on Assets (ROA) and Debt to Equity Ratio partially has a negative influence on company’s Return on Assets (ROA).
Analisis Pajak Penghasilan Badan Terutang Pada PT. XXX Tahun 2018 Fransiska, Purnamawati Helen Widjaja, Syanti Dewi
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 (474.302 KB) | DOI: 10.24912/jpa.v3i2.11708

Abstract

The purpose of this research is to determine whether PT. XXX has made a fiscal reconciliation based on the current taxation laws. Researchers also tested whether PT. XXX has calculated the Unpaid Corporate Income Tax based on the current taxation laws and made a comparison between the calculation of the Unpaid Corporate Income Tax before analysis with the calculation of the Unpaid Corporate Income Tax after analysis. The financial statements used in this study are the financial statements of PT. XXX 2018. The subject of this research is PT. XXX. The method used in this research is descriptive method.  Data collected by observation and interview. The result shows that there were some mistakes made by PT. XXX in making fiscal financial statement, so that the calculation of corporate income tax becomes incorrect.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Hariyanto Santoso, Ardiansyah
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 (323.031 KB) | DOI: 10.24912/jpa.v4i1.17529

Abstract

The purpose of this study is to examine the effect of profitability, firm size, and institutional ownership, on firm value of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses secondary data in the form of financial statements which ends on 31 December ended period which was tested using Eviews Software version 11.0 SV and Microsoft Excel. This study uses 74 manufacturing companies that have been selected through a purposive sampling method with a total of 222 data for three years. The results of the research showed that profitability, firm size, and institutional ownerhip have no positive effects towards the firm value. The implication of this study is the profitability and firm size that increase doesn’t guarantee the growth or increasing the firm value.
Penerapan Rekonsiliasi Fiskal Pada Laporan Keuangan Pt Xyz Dalam Menghitung Pajak Penghasilan Terutang Calvina Amanda Wijaya, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.597 KB) | DOI: 10.24912/jpa.v1i2.4705

Abstract

The purpose of this research is to analyze PT XYZ financial statement to know about difference recognition in revenues and expenses based on Standar Akuntansi Keuangan and tax regulation which is Undang – Undang No. 36 Tahun 2008. The subject of this research is PT XYZ. The method used in this research is descriptive method. The objects used are financial statement, fixed asset list, and SPT Tahunan PPh Badan PT XYZ during 2017. Data collected by interview, observation, and documentation. The result shows that company fiscal financial statement is not match with Undang – Undang No. 36 Tahun 2008. Furthermore, there was some mistakes due to the fiscal reconciliation that company made, so it affect to wrong calculation of Pajak Penghasilan badan terutang
Faktor Yang Mempengaruhi Dividend Policy Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Elvina Noor Cahyani, Lukman Suryadi
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.811 KB) | DOI: 10.24912/jpa.v1i2.5004

Abstract

The objective of this research is to obtain empirical evidence on the influence of leverage, profitability, firm size, and growth toward dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. Sample was selected using multiple purposive sampling method amounted to 36 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 20 and Microsoft excel 2010.  The result of this study indicate that profitability, firm size, and growth have a significant influence on dividend policy, while leverage have no significant influence on dividend policy..

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