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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 Financial Restatement Pada Perusahaan Manufaktur Yang Terdaftar Dalam BEI Samuel Elbert Lantang, Ardiansyah
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 | DOI: 10.24912/jpa.v3i1.11402

Abstract

The purpose of this study is examine the analysis of factors affecting the re-issuance of financial statement in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. Financial restatement as the dependent variable is measured using a dummy variable where the number 1 is given for companies that did the restatement and the number 0 for companies that did not do the restatement. Samples were selected using the purposive sampling method, 128 companies were collected, consisting of 64 companies that did the restatement, and 64 companies did not do the restatement. The data processing technique uses logistic regression analysis with the help of SPSS (Statistical Product and Service Solution) version 25 for Windows and Microsoft Excel 2016. The result of this study shows that managerial stock ownership had a significant positive effect on the occurence of restatement. While the size of the board of commissioners, the independence of the board of commissioners, institutional share ownership, and the size of the audit committee did not have a significant effect on the occurrence of restatement.
Pengaruh Komponen Penghematan Pajak Terhadap Pengungkapan Pajak Ricy Apriliyan, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i3.14916

Abstract

The porpose of this study is to asses the impact of tax planning (TP), as measured by the use of tax saving (TS), namely, permanent differences (PD), temporary differences (TDF), foreign tax rates (FTR) differentials and tax losses (TLOS) on tax disclosure. Samples in this study were as many as 21 manufacturing goods and consumption companies listed on the Indonesia Stock Exchange (IDX) for 7 years 2012-2018. The result of this study is 1) a permanent differences (PD) has negative and significant influence on tax disclosure (TD), 2) temporary differences (TDF) has a significant and positive influence on tax disclosure, 3) foreign tax rates (FTR) differentials has not influence on tax disclosure, 4) tax losses have a negative and significant influence on tax disclosure.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Non Keuangan Cicilia Olivia, Elizabeth Sugiarto Dermawan
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 | DOI: 10.24912/jpa.v3i2.11710

Abstract

The research was conducted with the purpose of examining the factors that affect firm value of non financial sector companies listed on Indonesia Stock Exchange (IDX) within the period of 2016-2018. This study uses the data of financial statements published on the IDX’s official website (www.idx.co.id). The research method employed in this research is the purposive sampling technique with a total of 142 samples of non financial sector companies. This study uses a quantitive approach. The processing and testing the data was done using SPSS 23 software. The results of this study indicate that profitability has a positive and significant effect on firm value. Institusional ownership, capital structure, and company growth have a significant negative effect on firm value.
Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Lamberto Stevanio, Agustin Ekadjaja
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 | DOI: 10.24912/jpa.v3i1.11409

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity, and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This study uses 70 manufacturing companies that have been selected through a purposive sampling method with a total of 210 data for three years. The data used are secondary data in the form of financial statements that end on December 31 in each period. Data processing in this study uses Eviews software version 10.0. The results showed that profitability, liquidity, and company size had a significant negative effect on firm value.
Pengaruh Mediasi Dividend Payout Dalam Hubungan Internal Governance Terhadap Free Cash Flow Rosemary Desiree, Elsa Imelda
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 | DOI: 10.24912/jpa.v3i2.11715

Abstract

The purpose of this study is to obtain empirical evidence about the mediation effect of dividend payout on the relationship between internal governance and free cash flow on the manufacturing firms listed on the Indonesia Stock Exchange during 2016 – 2018 period. The research design used to test the direct and indirect effect of independent variables on the dependent variable through the mediating variable is a descriptive study with a purposive sampling method, amounted to 109 companies. Furthermore, the hypothesis testing is done by panel data regression model. For processing the data, this study used EViews 10 software. The results show that there are no significant effects on the impact of each board size, CEO duality, board independence, and managerial ownership to firm’s free cash flow, there’s a negative and significant effect on the impact of dividend payout on firm’s free cash flow, and there are no mediating effects of dividend payout on the impact of each board size, CEO duality, board independence, and managerial ownership to firm’s free cash flow.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Felicia Herawan, Sofia Prima Dewi
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 | DOI: 10.24912/jpa.v3i1.11414

Abstract

This research aims to obtain empirical evidences on the influence of profitability, leverage, liquidity, and firm size toward firm value. This research uses secondary data which was tested with Eviews 11.0. The data that is used in this research coming from manufacturing companies that are listed in the Indonesia Stock Exchange during year 2016-2018, in which with purposive sampling method there are 68 companies chosen as samples. The results of this research indicate that profitability, leverage, and firm size have a significant influence on firm value, meanwhile liquidity does not have significant influence on firm value.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Terdaftar Di BEI Irawan Aditya, 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 | DOI: 10.24912/jpa.v3i2.11721

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of firm size, firm age, profitability, financial leverage, and dividend payout ratio on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used in this research is 25 manufacturing companies that was selected using purposive sampling method from a total population of 137 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Data processing was performed using logistic regression models and SPSS software version 27.0 for Windows. The results showed firm size, firm age, and profitability has negative effect on income smoothing while profitability and dividend payout ratio show no effect to income smoothing.
Audit Delay: Firm Size, Solvability, And Profitability Kenneth Davin H, 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 | DOI: 10.24912/jpa.v3i2.11797

Abstract

The purpose of this research is to determine the effect of firm size, solvability, and profitability on audit delay on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The independent variables in this research are firm size, solvability, and profitability. While the dependent variable is audit delay. The population of this research is 33 companies each year from manufacturing companies listed at Indonesia Stock Exchange in 2014-2018. The sampling method is by purposive sampling. In addition, the data analysis method used is analysis regression and descriptive statistics. The result of this research indicates that the firm size and profitability affect audit delay. While solvability has no effect on audit delay.
Pengaruh Free Cash Flow , Collateralizable Assets , Dan Kebijakan Hutang Terhadap Kebijakan Dividen Christovani Aditya Sidharta, Augustpaosa Nariman
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 | DOI: 10.24912/jpa.v3i1.11500

Abstract

This study aims to examine the effect of free cash flow, collateralizable assets and debt policy on dividend policy in listed manufacturing companies in Indonesian Stock Exchange period 2016 – 2018. Sample were selected using purposive sampling method with total 45 companies. Data processing techniques using multiple linear regression methods with software Eviews 11. The results of this study indicate that free cash flow has a significant and positive effect on dividend policy, collateralizable assets has a significant and positive effect on dividen policy and debt policy has no effect on dividen policy.
Pengaruh Intellectual Capital Terhadap Firm Performance Dengan Corporate Governance Sebagai Variabel Moderasi Dandy Angger Leonard, F.X. Kurniawan Tjakrawala
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 | DOI: 10.24912/jpa.v3i2.11802

Abstract

The purpose of this study was to analyze the moderating effect of corporate governance on the relationship between intellectual capital and firm performance on consumer goods and trading companies listed on the Indonesia Stock Exchange in 2013-2018. This study using 44 companies that have been selected through a purposive sampling method with a total of 264 data for six years. The data used are secondary data in the form of financial statements which ends on 31 December ended period. Procesing data in this study using software Eviews version 10. The results of the study shows that intellectual capital have a positive effect on firm performance. However, corporate governance does not positively moderate the relationship between intellectual capital and firm performance.

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