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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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FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAN MANUFAKTUR DI BEI Lia Veronica Eksan Margo, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.305 KB) | DOI: 10.24912/jpa.v2i2.7627

Abstract

The purpose of this study is to obtain empirical evidence on the effect of liquidity, capital structure, firm size, and growth on firm performance in Indonesian Stock Exchange during 2015-2017, with a total 189 samples. This study uses secondary data which was tested using regression analysis. The result of this study showed that liquidity do not have a significant effect on firm performance. Capital structure and firm size has a positive and significant effect on firm performance, while growth has a positive and significant effect on firm performance.
Pengaruh Capital Structure Dan Intellectual Capital Terhadap Kinerja Perusahaan Dengan Moderator GCG Nofanti, F.X Kurniawan Tjakrawala
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 | DOI: 10.24912/jpa.v3i4.15288

Abstract

The purpose of this study was to determine the influence of capital structure and intellectual capital on firm performance with corporate governance as a moderating variable. The sampling method used was purposive sampling method so as to produce a total sample of 290 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The data used are secondary data, which are processed using Microsoft Excel 2010 and Eviews 10. The results of this study indicate that the variables of capital structure and intellectual capital have a significant positive effect on firm performance. Corporate governance as a moderating variable can moderate capital structure on firm performance significantly and negatively. Management must focus on making good decisions for the company, in order to have a positive impact in the future.
Analisis Kewajiban Perpajakan Pada PT. XYZ Di Tahun Pajak 2019 Hervenni Clara, Purnamawati Helen Widjaja
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 (242.34 KB) | DOI: 10.24912/jpa.v3i4.15294

Abstract

This study aims to see how the analysis of calculation, payment, and reporting of all tax obligations of PT. XYZ in the 2019 tax year. The object of this research is the Corporate Taxpayer's 2019 Financial Statements and SPT, where PT. XYZ is engaged in mechanical contracting as a place of research. Data processing techniques use data reduction, by coding and categorization, and presenting data in table form using Microsoft Word. The results of this study show how to calculate tax calculations (IT Article 4 paragraph 2, IT Article 21, IT Article 23 tax credit, Corporate Income Tax) in accordance with the law and make tax payments / reporting before the specified deadline. The implication of this research is that companies can perform tax calculations and make payments / reports before maturity.
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Financial Distress Daniel Ngadi, Agustine Ekadjaja
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 (230.378 KB) | DOI: 10.24912/jpa.v1i3.5562

Abstract

The purpose of this study is to find out whether liquidity, leverage, company size, and institutional ownership affect financial distress in manufacturing companies listed on the Indonesia Stock Exchange, especially in 2015-2017 as the study population. The sampling method used was purposive sampling with a total sample of 36 data which are financial statements from www.idx.co.id. Data processing is done using SPSS version 25. The results of the study indicate that the independent variable can explain the dependent variable at 80.6639%; The other 19.3361% is influenced by other factors apart from the independent variables of this study. Independent variables of liquidity and leverage affect financial distress. While company size and institutional ownership do not affect financial distress
PENGARUH PERINGKAT KREDIT DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Ria Agustin, Agustin Ekadjaja
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 (103.576 KB) | DOI: 10.24912/jpa.v2i4.9368

Abstract

The purpose of this study is to obtain empirical evidence about the effect credit rating and business risk on capital structure. The research design used to test the effect of credit ratings on capital structure is a descriptive study with a purposive sampling method. Furthermore, for hypothesis testing is done by multiple regression analysis model. The objects in this study are non - financial firms that listed on the Indonesia Stock Exchange and PEFINDO Credit Rating Agency during 2015 - 2018. For processing data, this study use Eviews 9. The results show that credit rating affect capital structure significantly and has a negative impact, while business risk affect the capital structure significantly and has a positive impact.
Faktor Yang Mempengarui Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2015-2017 Sophia Sebastiani, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5697

Abstract

The purpose of this research is to know whether there are impacts of return on asset, debt to equity ratio, and total asset turnover toward profit growth of manufacturing company listed in Indonesia Stock Exchange on 2015-2017. This research used non-probability sample method with purposive sampling technique. The number of samples used in this research was 126 samples. The result show that return on asset has a positive impact towards profit growth, debt to equity ratio has a negative impact towards profit growth and total asset turnover has a positive impact towards profit growth. The result also shows that return on asset, debt to equity ratio, and total asset turnover simultaneously have impact toward profit growth
FAKTOR YANG MEMPENGARUHI RISK DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Theodora Vania Sugandha, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.88 KB) | DOI: 10.24912/jpa.v2i2.7632

Abstract

The purpose of this research is to determine the effect of board independence, firm size, profitability, and leverage of risk disclosure. This research uses 316 data from 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses computer  program  Eviews  version  9.0.  The results  of  this  research  indicate that  board independence has no significant effect on risk disclosure, firm size has a significant positive effect on risk disclosure, profitability has no positive effect on risk disclosure, and leverage has no significant effect on risk disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Hans Christopher, Linda Santioso
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.507 KB) | DOI: 10.24912/jpa.v2i2.7643

Abstract

The purpose  of  this  research  is  to  examine the  factors  that  affect  the  capital structure. Population  in this  research are 156 manufacture companies  and  after sample selection using purposive sampling technique, 60 companies that have met the criteria. Dependent variable in this research is capital structure and independent variable consist of liquidity,  sales growth, profitability,  non-debt tax shield and  asset structure. The results showed that the variable liquidity, sales growth, profitability, non-debt tax shield and asset structure simultaneously affect the capital structure, and partially sales growth, profitability, non-debt tax shield have no significant effect to capital structure, while liquidity and asset structure have a significant effect to capital structure.
Pengaruh Leverage, Likuiditas, Growth, Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Vernetta, Agustin Ekadjaja
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 (336.358 KB) | DOI: 10.24912/jpa.v4i1.16690

Abstract

The aim in this reseach is to find empirical evidence to finding the influence between leverage, liquidity, growth, and firm size towards firm performance. The reseach method used was purposive sampling with a total sample of 44 firms listed on the Indonesian Stock Exchange (IDX). The subject of this reseach is all manufacture companies that are listed in Bursa Efek Indonesia for the period of 2017 until 2019. The type of data used is secondary data. Application that is used in this reseach is Eviews 11. This reseach shown that there are no significant influence between liquidity and firm size towards firm performance, there is negative significant influence between leverage towards firm performance, and there is positive significant influence between growth towards firm performance.  The implication of this research is the need for high quality management that will encourage the firm to improve its performance in order to be able to determine the right strategies to be able to compete and then to maintain its sustainability.
Faktor Yang Mempengaruhi Nilai Perusahaan Perusahaan Non Keuangan Yang Terdaftar Di BEI Cynthia, Merry Susanti
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 (333.732 KB) | DOI: 10.24912/jpa.v1i3.5567

Abstract

The purpose of this study is to obtain empirical evidence on the effect of financial performance and board size on firm value with managerial ownership as a moderation in non financial companies listed in Indonesian Stock Exchange during 2015-2017. Sample was selected using purposive sampling method amounted to 103 companies. Data processing techniques using moderated regression analysis which helped by Eviews 9.0 software. The results of this study showed that financial performance has positive influence towards firm value, while board size has no influence towards firm value. This study also found that managerial ownership is not suitable to be used as moderator for the interaction of financial performance and firm value

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