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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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Cash Holding: Leverage, Liquidity, Net Working Capital, Capital Expenditure, And Profitability Ian Hanaputra, Vidyarto Nugroho
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 (300.728 KB) | DOI: 10.24912/jpa.v3i1.11412

Abstract

The purpose of this research is to determine the effect of leverage, liquidity, net working capital, capital expenditure, and profitability on cash holding on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 77 companies each year. The method of analysis used is panel data regression analysis with E-views 9. The results of the research with a significance level of 5% shows that leverage and net working capital have no effect on cash holding while capital expenditure has a negative effect on cash holding, and liquidity and profitability have a positive effect on cash holding.
Pengaruh Intellectual Capital, Firm Size, Liquidity Dan Capital Structure Terhadap Firm Performance Aurellia Clarissa Sutandi, Sofia Prima Dewi
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 (608.593 KB) | DOI: 10.24912/jpa.v3i4.15273

Abstract

The purpose of this research is to examine the effect of intellectual capital, firm size, liquidity, and capital structure on firm performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research uses secondary data in the form of financial statements which was tested using Eviews Software version 10.0 SV. This research uses 82 manufacturing companies that have been selected through a purposive sampling method with a total of 246 data for three years. The results of the research showed that intellectual capital has positive effects to the firm performance and capital structure has negative effects to the firm performance, while firm size and liquidity have no positive effect to the firm performance. The implication of this research is that companies need to maintain the quality of their resources to create a competitive advantage and companies need to pay attention to their capital loans to keep up the performance.
Evaluasi Penerapan ISO Pada Sistem Informasi PT. Sinar Syno Kimia Belinda Halim, Hendro Lukman
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 (355.309 KB) | DOI: 10.24912/jpa.v1i3.5606

Abstract

This research has a purpose, namely to evaluate before and after the implementation of ISO 9001: 2015 in the information system of PT. Sinar Syno Kimia. This study uses primary data and is supported by secondary data. Data collection techniques used in this study were interviews and observations and supported by company records or documentation. This research was conducted by evaluating the procedures of work activities that have been established in each department within PT. Sinar Syno Kimia, before and after the implementation of ISO 9001: 2015 in the company. The results of this study indicate that there are still a few weaknesses in the company's information system with the implementation of ISO 9001: 2015, although the weaknesses found in the procedure before the implementation of ISO 9001: 2015 have decreased greatly
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur Silviana, Widyasari
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 (83.448 KB) | DOI: 10.24912/jpa.v1i1.7311

Abstract

The purpose of this research is to determine the effect of corporate governance, leverage, firm size, and profitability on tax avoidance. This research uses secondary data by collecting data through website (www.idx.co.id) on manufacturing industries listed in Indonesia Stock Exchange for the period 2014-2016. This research use sampel of 42 companies to be sampel and using SPSS version 23.0. Based on research shows that the research results are as follows: (1) Corporate Governance is a significance effect on Tax Avoidance. (2) Leverage, Firm Size, and Profitability is not significance effect on Tax Avoidance. (3) There is joint influence between Corporate Governance, Leverage, Firm Size, and Profitability on Tax Avoidance.
Faktor- Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Property Dan Real Estate Yuliati, Sufiyati
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 (329.01 KB) | DOI: 10.24912/jpa.v3i2.11719

Abstract

The purpose of this study aims to determine and analyze the influence of profitability, firm size, leverage, net working capital and growth opportunity on cash holding. The research method used was purposive sampling with a total sample of 47 companies listed on the Indonesian Stock Exchange (IDX). This research was conducted using observational years namely 2016-2018. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. The results of the study show that profitability, leverage have no significant positive effect on cash holding, while firm size, net working capital has a significant positive effect on cash holding and growth opportunity has a significant negative effect on cash holding.
Pengaruh Struktur Modal, Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Monica Yuliani, Jonnardi
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 (382.744 KB) | DOI: 10.24912/jpa.v3i2.11795

Abstract

The purpose of this research is to examine the influence of capital structure, profitability, liquidity, and firm size on firm value of manufacturing companies listed on Indonesia Stock Exchange for the period 2014-2018. Based on criteria by using purposive sampling method, 62 manufacturing companies listed on Indonesia Stock Exchange are selected. Multiple linear regression analysis is used as the method of analysis assisted by Eviews 9 program.  The results of this study shows that there is a significant effect between capital structure, profitability, liquidity, and firm size with firm value simultaneously. Capital structure partially has no significant effect on firm value while liquidity and firm size have a negative and significant effect on firm value and profitability has a positive and significant effect on firm value.
Pengaruh Keadilan Pajak, Sistem Perpajakan, Dan Pemeriksaan Pajak Terhadap Penggelapan Pajak (Tax Evasion) Christina, Ngadiman
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 (392.943 KB) | DOI: 10.24912/jpa.v4i1.17564

Abstract

This research aims to find out whether tax justice, taxation systems, and tax audits have an effect on tax evasion. The object of this research is an individual taxpayer who lives in West Jakarta. This research used purposive sampling and obtained a sample as many as 125 people. Data collection was carried out by using a questionnaire method distributed to respondents and processed using IBM SPSS Statistic 20. The results of this study indicate that tax justice has a negative effect on tax evasion, while the taxation system and tax audit have a positive and significant effect on tax evasion. The implication of this research is that it must be able to increase the confidence of the respondents that the research is confidential so that they are willing to answer the questionnaire according to their respective opinions so that the results obtained can provide answers that are actually felt by taxpayers.
Faktor Yang Mempengaruhi Manajemen Labaperusahaan Manufaktur Yang Terdaftar Di Bei Melinda, Widyasari
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 (298.594 KB) | DOI: 10.24912/jpa.v1i2.5014

Abstract

The purpose of this research is to know the effect of free cash flow, financial distress, profitability and sales growth on earnings management on manufacturing company listed on the BEI from 2015-2017. This research used 26 manufacturing company that were selected using purposive sampling method for a total of 78 observation in three years.  To analyze the hypothesis by using software Eviews version 10.0. The result for this research showed that there is a positive and significant effect of free cash flow on earnings management, however there is no significant effect of financial distress, profitability and sales growth on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Marchel Aurelian, Thio Lie Sha
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 (76.723 KB) | DOI: 10.24912/jpa.v2i4.9336

Abstract

The purpose of this study is to obtain evidence that shows the effects of profitability, liquidity, leverage, and firm growth to firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study uses 46 samples of manufacturing companies that have been saved through a purposive sampling method for three years. Processing data in this study using the program Eviews ver. 10.0. F test results show that the profitability, liquidity, leverage and firm growth together have significant effect on firm value. T test results show that profitability have  negative and significant effect on firm value, leverage have positive and significant effect on firm value, while liquidity and firm growth have no significant effect on firm value.
Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI William, 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 (261.595 KB) | DOI: 10.24912/jpa.v3i1.11419

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, liquidity, firm growth, and firm size on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study were 117 by using purposive sampling techniques. Eviews version 10.0 is used in this study. Simultaneously profitability, leverage, liquidity, firm growth, and firm size have a significant effect together on dividend policy. Partially the result of this study indicate that leverage have a positive and significant effect on dividend policy. While profitability, liquidity, firm growth, and firm size have no significant effect on dividend policy.

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