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Jurnal Paradigma Akuntansi

jpa
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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 YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Diah Ayu Sekar Astuti, Viriany
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about effects of profitability, leverage, asset structure, and activity to firm value of the sector manufacturing companies listed in the Indonesian stock exchange in the period of 2016-2018. The research is conducted by taking 73 samples using purposive sampling method. The result of this research that profitability and asset structure has a positive significant effect to firm value, activity has a negative significant effect to firm value, while liquidity and leverage has no significant effect to firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Erviana Setia Putri, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effect of net working capital, leverage, cash conversion cycle, tangible asset and profitability toward cash holding in manufacturing companies listed in the Indonesian Stock Exchange in the period 2016-2018. The sample was determined by purposive sampling method. The research conducted by taking 70 manufacturing companies. The result of this research shows that net working capital, leverage, cash conversion cycle, and tangible asset have negative effect on cash holding, while profitability have positive effect on cash holding.

Pengaruh Surplus Free Cash Flow Terhadap Earnings Predictability Dengan Moderasi Corporate Governance Yetty, Elsa Imelda, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims at know the effect of surplus free cash flow on earnings predictability as well as the moderation effect of corporate governance in that relationship. Object of this research is manufacturing firms that listed on Indonesia Stock Exchang during the period 2016-2018. The research design used in this research is a descriptive research with purposive sampling method to test the influence of independent variables on dependent variables also the influence of moderation variables in that relationship. The hypothesis testing is done by panel data regression model and moderation regression model and conducted using EViews 11 application. This study obtained the results that firms earnings from using the asset had significant influence on earnings predictability, and there’s no significant influence of institutional ownership dan managerial ownership in the relationship of surplus free cash flow and earnings predictability. The implication of this study is the need to pay attention to firms performance to improve the predictive value of earnings.

Uji Beda Karakteristik Terhadap Perusahaan Financial Distress Dan Non-Financial Distress Intan Junaedy, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to find out the difference in cash flow, board size, and leverage characteristic between financial distress company and non-financial distress company that proxied by Altman Z-Score. This research used samples of manufacturing companies that listed in Indonesia Stock Exchange (Bursa Efek Indonesia) in 2015-2017. Based on purposive sampling method, this research has 42 samples which is categorized as financial distress, and 42 samples which is categorized as non-financial distress. This research uses the independent samples t-test and Mann Whitney (U-test).The result of this research showed that there is a significant difference of cash flow and leverage between financially distressed company and non-financially distressed company. As for the board size, there is no significant difference between financially distressed company and non-financially distressed company

Faktor Implementasi E-Commerce Pada UMKM Angela, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to know whether there are impacts of Perceived benefits, Obstacle of e-business, Owner IT Ability and External support toward e-commerce adoption in SMEs. This research used simple random sampling method. The number of samples used in this research was 98 samples. The result show that Perceived benefits has a positive and significant impact towards e-commerce adoption in SMEs, Obstacle of e-business has a positive and not significant impact towards e-commerce adoption in SMEs, Owner IT Ability has a positive and significant impact towards e-commerce adoption in SMEs and External support has a positive and not significant impact towards e-commerce adoption in SMEs. For SMEs must consider information technology and external values that provide e-commerce facilities.

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING Vanessa Christie, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to empirically examine the effect of leverage, board independence, board size, and net working capital on cash holding in companies in miscellaneous industrial sectors & consumer goods industries listed on the Indonesia Stock Exchange for the period of 2016-2018. This study uses data from 42 companies in miscellaneous industrial sectors & consumer goods industries that have been selected using a purposive sampling method with a total of 126 data over three years. The data used are secondary data in the form of financial statements. This research data processing uses Econometric Views (EViews) software version 10.0. The results showed that leverage had a significant positive effect on cash holding, board independence had no significant negative effect on cash holding, board size had a significant negative effect on cash holding, and net working capital had no significant positive effect on cash holding.

Pengaruh Ukuran Perusahaan, Informasi Laba, Kebijakan Dividen Dan Leverage Terhadap Abnormal Return Felicia, Susanto Salim
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study aims to determine and analyze the influence of company size, earnings information, dividend policy and leverage on abnormal returns. Data analysis method used is classical assumption analysis, descriptive statistical test, f test, t test and test coefficient of determination. Testing the hypothesis in this study uses the t test. The results of the study show that firm size and leverage have no significant effect on abnormal returns, while earnings information has a significant positive effect on abnormal returns and dividend policy has a significant negative effect on abnormal returns.

Faktor-Faktor Yang Mempengaruhi Tarif Pajak Efektif Perusahaan Manufaktur Yang Terdaftar Di BEI Juliani dan Vidyarto Nugroho
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 | DOI: 10.24912/jpa.v1i1.7307

The purpose of this study is to examine the effect of firm size, profitability, leverage, and capital intensity towards effective tax rate on manufacturing companies listed in Indonesia Stock Exchange for period 2014 to 2016. The sampling method is by purposive sampling method and 67 companies chosen as sample. SPSS (Statistical Product and Service Solution) version 21 used to process data. The result shows that partially firm size, profitability, and leverage have significant effect on effective tax rate, while capital intensity have no significant effect. Simultaneously, firm size, profitability, leverage, and capital intensity have effect on effective tax rate.

Analisa Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Struktur Aset Terhadap Struktur Modal Peter Utama, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to test empirically the relationship between profitability, liquidity, sales growth, and asset structure on capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study used 59 manufacturing companies that have been selected using the purposive sampling method, where the population that became sample had met the predetermined criteria, the total population was 166 for three years. The data in this study used secondary data. Data processing in this study used econometrics views (E-Views) version 11 software. The results of this study indicate that profitability, liquidity, sales growth, and asset structure have no effect on capital structure. The implication of this research is to provide input to management and investors in paying attention to the company's capital structure, because the capital structure reflects the company's financial performance

Analisis Rekonsiliasi Fiskal Dalam Perhitungan PPh Badan PT. Bali Citra Kinawa Sentosa Ayu Zovira, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Company prepared financial statement refers to financial accounting standards, where as to meet their tax liabilities the company must undertake fiscal correction on the financial statements in accordance with the tax rules. As for the purpose of this study was to determine whether all revenue or expense which is corrected in accordance with the tax regulations and how much the amount of income tax PT. Bali Citra Kinawa Sentosa in 2017 after the fiscal correction. The method used in this research is descriptive method. Data collected by observation and interview with the company. The result shows that there were some discrepancy made by company in making fiscal financial statement, so that the calculation of corporate income tax becomes incorrect

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nuryasman MN

Contact Email jurnalparadigmaakuntansi@gmail.com

Phone +6285692324687

Journal Mail Official jurnalparadigmaakuntansi@gmail.com

Editorial Address Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA