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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 FIRM SIZE, PROFITABILITY, DAN CEO DUALITY TERHADAP RISK DISCLOSURE Via Novianty, Herlin Tundjung Setijaningsih
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 (124.072 KB) | DOI: 10.24912/jpa.v2i3.9527

Abstract

The purpose of this research is to analyze the effect of firm size, profitability, and CEO duality of risk disclosure in listed banking companies in Indonesian Stock Exchange period 2016-2018. This research sample used 27 banking companies in Indonesian Stock Exchange during the period 2016-2018. This research uses the number of disclosure items in IFRS 7 in the index disclosed in each company’s annual report and also use multiple regression analysis. The results of this analysis indicate that firm size positively affect risk disclosure, while profitability and CEO duality have no impact on risk disclosure.
Faktor-Faktor Yang Mempengaruhi Dividend Policy Pada Perusahaan Manufaktur Steven Kent, Yanti
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 (499.149 KB) | DOI: 10.24912/jpa.v3i4.14958

Abstract

The objective of this study is to determine the effect of profitability, leverage, firm size, free cash flow, audit committee and board of commissioners toward the dividend policy. This research uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2015 – 2018. Sample was selected using purposive sampling and amounted to 46 companies. Data was processed by E-views 10. The results of this result indicate that free cash flow has positive significant effect on dividend policy. Leverage, Firm Size, Free Cash Flow, Audit Committee and Board of Commissioners have no significant effect on dividend policy.
Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Padaperusahaan Manufaktur Yang Terdaftar Di Bei Fiolin Alfaro, Tony Sudirgo
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 (386.204 KB) | DOI: 10.24912/jpa.v1i2.4690

Abstract

This study aims to determine how much influence dividend policy, intellectual capital, and firm growth to determine the firm value. The population in this study are manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2015-2017. With used purposive sampling method and selected 33 companies. The data used in this study is secondary data. Data collection technique with technique of documentation. Analysis of research is using multiple regression analysis. The result of this study indicated dividend policy have positive effect and no significant on firm value, intellectual capital have positive effect and significant on firm value, and firm growth have negative effect and no significant on firm value.
Analisis Koreksi Fiskal Dan Perhitungan Pajak Penghasilan Badan PT XYZ Tahun 2017 Vionnanova, Purnamawati Helen Widjaja
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.v1i4.5724

Abstract

The object used in this research is the financial report XYZ company. This research aims to know if the fiscal corrections, calculation of corporate income tax, and the tax installments of article 25 for the next year period done by the corporation match the law that operates in Indonesia; especially the law of the Republic of Indonesia No. 36 of 2008. This research use’s a descriptive method, but the data used in this research uses primary data gathered through observation, interviews, and documentation, which will be analyzed. The result shows that the fiscal corrections, and the calculation of corporate income tax done by the corporation matches with the law. However, a difference was found on the calculations of the tax installments of article 25 for the next year period. These differences could happen because there are some mistakes done in the process of adding fiscal revenue minus non-regular revenue added with non-regular expenses and calculation of gross circulation for the following year
Faktor-Faktor Yang Berpengaruh Terhadap Cash Holdings Sheila Marcel, Liana Susanto
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 (370.232 KB) | DOI: 10.24912/jpa.v3i2.11809

Abstract

The purpose of this study is to examine the effect of firm size, leverage, net working capital and capital Expenditure on cash holdings. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research indicate that only  firm size has a negative effect, while  the other variables (leverage, net working capital and capital expenditure) have no significant effect  on cash holdings.
PENGARUH KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Richa, Yuniarwati
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 (543.319 KB) | DOI: 10.24912/jpa.v2i2.7672

Abstract

The purpose of this study is to examine the analysis of the influence of company characteristics, corporate governance, and sales growth on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples were selected using 70 purposive sampling methods. The data processing technique uses E-views application version 10 and  Microsoft  Excel  2016.  The  results  of  this  study  indicate  that  partially  company characteristics and sales growth have no  positive effect on tax avoidance, while corporate governance has a negative effect on tax avoidance, but simultaneously, research this study shows the characteristics of the company, corporate governance, and sales growth have a positive effect on tax avoidance. 
Faktor - Faktor Yang Mempengaruhi Financial Distress Dengan Firm Size Sebagai Variabel Pemoderasi Stella Danica Agatha, Henryanto Wijaya
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 (373.531 KB) | DOI: 10.24912/jpa.v4i1.17285

Abstract

This study aims to determine how liquidity, leverage, operating capacity, institutional ownership, independent commissioners and audit committees on financial difficulties and company size as moderators in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling technique used was purposive sampling method with a total of 14 companies. Data processing techniques using Moderated Regression Analysis (MRA) what helped by Econometrics View (Eviews) version 11 and Microsoft Excel 2013. The results of this study are liquidity, leverage, independent commissioners and audit committee have no significant effect on financial distress, operating capacity has a significant positive effect on financial distress, institutional ownership has a significant positive effect on financial distress, firm size has a significant positive effect on financial distress, firm size moderates the effect of operating capacity and institutional ownership on financial distress, and firm size does not moderate the relationship between liquidity, leverage, and independent commissioners and an audit committee on financial distress.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI Christian Kartolo, Hendang Tanusdjaja
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 (322.846 KB) | DOI: 10.24912/jpa.v1i3.5587

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of leverage, liquidity, company growth, and profitability on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. This study uses 67 manufacturing companies that have been selected through a purposive sampling method with a total of 201 data for three years. The data used are secondary data in the form of financial statements. Processing data in this study using SPSS 23. The results of the study show that leverage has a significant and positive effect on firm value, liquidity has a significant and positive effect on firm value and profitability has a significant and positive influence on firm value while firm growth (growth) has a significant effect but negative for company value.
PENGARUH INTELLECTUAL CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP FINANCIAL PERFORMANCE Bartolomeus Thomas Ardianto, Thio Lie Sha
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 (142.941 KB) | DOI: 10.24912/jpa.v2i1.7171

Abstract

The purpose of this research is to analyze the predictive effect of Intellectual capital, Firm size and leverage on Financial Performance. The sample of this research is 65 manufacturing companies listed on the Indonesia Stock Exchange within the year  2015-2017. Application that is used in this research is Eviwews 9. The results of the t test in this research indicate that Human capital, structural capital and capital employed have a significant influence on Financial performance, meanwhile firm size and leverage does not have a significant effect on financial performance. Simultaneously, the results of the F test in this research show Human capital, structural capital and capital employed, Firm size and leverage have an significant influence on the financial performance.
PENGARUH LEVERAGE PROFITABILITAS LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR Mabid Nurdin, Rini Tri Hastuti
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 (130.783 KB) | DOI: 10.24912/jpa.v2i3.9532

Abstract

This study aims to examine the effect of leverage, profitability, liquidity and firm size on return of stock in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. Sampling techniques using purposive sampling method. Data is processed using Eviews 10.0. This study uses 61 companies  within 3 years period and the result using 183 unit sampling. The results of this study indicate that leverage profitability and liquidity have no effect on return of stock, differing with firm size that significantly influence the return of stock.

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