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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 KONSERVATISME AKUNTANSI, PERSISTENSI LABA, DAN RISIKO SISTEMATIK TERHADAP EARNINGS RESPONSE COEFFICIENT Elizabeth Stephanie Chandra, Herlin Tundjung
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 (142.261 KB) | DOI: 10.24912/jpa.v2i4.9326

Abstract

The purpose of this study is to obtain empirical evidence of accounting conservatism, earnings persistence, and systematic risk toward Earnings Response Coefficient at manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This study used 42 manufacturing companies that have been selected using purposive sampling method with total 126 data for three years. This research data processing using Eviews version 9.0. The result of research shows that: 1) accounting conservatism has no significant effect onEarnings Response Coefficient; 2) earnings persistence has a significant effect on Earnings Response Coefficient; and 3) systematic risk has no significant effect on Earnings Response Coefficient.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur William Christ, Lukman Surjadi
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 (330.424 KB) | DOI: 10.24912/jpa.v3i1.11405

Abstract

The purpose of this study was to analyze the effect of leverage, intellectual capital, firm size and managerial ownership on financial performance on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples that can be found in this study were 47 companies using purposive sampling techniques. The technique for processing data uses multiple regression analysis using Eviews application version 10.0 and Microsoft Excel 2016. Simultaneously leverage, intellectual capital, firm size and managerial ownership together there is an influence on financial performance. Partially the results of this study indicate that leverage has a negative influence on financial perormance. While intellectual capital and firm size have no positive effect on financial performance. And managerial ownership has no negative effect on financial performance.
Faktor Yang Mempengaruhi Tingkat Underpricing Pada Pelaksanaan Ipo Di Bursa Efek Indonesia Alvita Desmonda, Linda Santioso
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 (549.195 KB) | DOI: 10.24912/jpa.v3i4.15251

Abstract

The objective of this research is to examine the influence of board size, board independence, ownership retention and return on assets towards IPO underpricing on the non financial companies listed on Indonesia Stock Exchange for the period 2017 – 2019. Secondary data is prospectus that obtained from www.idx.co.id and with purposive sampling, this research used 79 data. The secondary data then processed with Statistical Package for the Social Sciences (SPSS) ver 25. Statistical method used to test the hypothesis is the multiple regression method. The results show that board size and return on assets has significant effect on IPO Underpricing. Meanwhile board independence and ownership retention has no effect on IPO Underpricing.
Analisis Perhitungan Pajak Penghasilan Terutang Pada PT. Xxx Tahun 2017 Anastasya Liani Kurnia, Purnamawati Helen Widjaja
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 (238.423 KB) | DOI: 10.24912/jpa.v1i3.5601

Abstract

The purpose if this research is to know wheter the company has calculated corporater income tax in accordance with the applicable regulations and whether fiscal reconciliation is carried out in accordance with the applicable regulations. The subject of this research is PT. XXX. The method used in this research is descriptive method. The object used are financial statement during 2017. 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.
Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Di BEI Tahun 2014-2016 Hadrian Nicholas, Elizabeth Sugiarto Dermawan
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 (148.087 KB) | DOI: 10.24912/jpa.v1i1.7306

Abstract

The purpose of this research is to analyze the effect of firm size, profitability, dividend policy, debt policy, and firm growth on firm value. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 123 data are selected as samples.The result shows that firm size and profitability have a significant positif effect on firm value. Dividend policy and debt policy have a positif effect but do not have a significant effect on firm value. Firm growth have a negative effect but do not have a significant effecton firm value
Faktor-Faktor Yang Mempengaruhi Penerapan Firm Value Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (BEI) Periode 2016-2018 Farel, Linda Santioso
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 (414.633 KB) | DOI: 10.24912/jpa.v3i2.11713

Abstract

The purpose of this study is to evaluate the ratio of dividend payments, asset returns, capital structure, and sales growth to the application of company value to manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2018 period. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 40 samples of manufacturing companies. The results of this study are the ratio of dividend payments, asset returns, capital structure, and sales growth to the application of company value. Dividend payout ratio and sales growth have a positive influence on the application of company value.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Likuiditas Terhadap Nilai Perusahaan Silvia, Sofia Prima Dewi
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 (91.327 KB) | DOI: 10.24912/jpa.v4i1.17520

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and liquidity on firm value of manufacturing companies listed on Indonesia Stock Exchange during 2017-2019. This study uses manufacturing companies as the subject with the total sample of 82 companies selected with purposive sampling method so that 246 data are obtained for three years. Data processing techniques uses multiple linear regression analysis and processed using Eviews 10. The t-test results indicate that profitability (ROE), leverage (DAR), and liquidity (CR) have no positive effect on firm value (PBV). The results of this study also indicate that firm size (SIZE) has no negative effect on firm value (PBV). The implication of this study is to pay attention on profitability, leverage, and liquidity which have positive characteristics on firm value.
Pengaruh Kemanfaatan Npwp Terhadap Kepatuhan Wajib Pajak UMKm Dipasar Baru Jakarta Wensy, Widyasari, Henny
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 (235.74 KB) | DOI: 10.24912/jpa.v4i1.17559

Abstract

This research aims at how the role of tax id number benefits, taxpayer understanding, taxpayer awareness, quality of tax services, and tax sanctions can affect the compliance of UMKM taxpayers in pasar baru Jakarta. Sample was selected using accidental sampling method and the valid data was 97 respondents. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 24 and Microsoft Excel 2016. The results of this study indicate that tax id number benefits, taxpayer understanding, taxpayer awareness, and tax sanctions do not have a significant influence on taxpayer compliance. Meanwhile, quality of tax services have a significant effect on taxpayer compliance. The implication of this study is the need to improve the quality of tax services to increase taxpayer compliance in carrying out their tax obligations.
Faktor-Faktor Yang Mempengaruhi corporate Cash Holding Pada Perusahaan Manufaktur Di Indonesia Inneke Kurniawan, Rousilita Suhendah
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 (299.155 KB) | DOI: 10.24912/jpa.v1i2.5009

Abstract

This study aims to examine the effect of growth opportunities, net working capital, profitability, and capital expenditures on corporate cash holding in listed manufacturing companies in Indonesian Stock Exchange period 2014-2017. This study use 54 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study indicate that profitability has a significant positive effect on corporate cash holding while growth opportunities, net working capital, and capital expenditures has a significant negative effect on corporate cash holding.
PENGARUH DIVIDEND YIELD, SALES GROWTH, FIRM VALUE, FIRM SIZE TERHADAP RETURN SAHAM Cynthia, Susanto Salim
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 (202.76 KB) | DOI: 10.24912/jpa.v2i4.9331

Abstract

The purpose of this research is to know the effect of dividend yield, sales growth, firm value, and firm size on stock return. The sample of this research use 144 manufacturing companies that listed on ISE for the period 2016-2018. Determination of the sample in this study using purposive sampling method and 79 sample that met the criteria to be tested in this research. Analysis tool that will be used to analyse the hypothesis with multiple linear regression model is program SPSS 23. The result for the research showed simultaneously dividend yield, sales growth, firm value, and firm size have a significant effect on stock return and partially dividend yield, firm value, and firm size do not have a significant effect on stock return, while sales growth have a significant effect on stock return.

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