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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 YANG MEMPENGARUHI KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Aril Suryadi, FX Tjakrawala Kurniawan
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 (100.27 KB) | DOI: 10.24912/jpa.v2i1.7147

Abstract

This research was conducted to determine whether the company's growth, leverage affects the performance of companies in manufacturing sector companies listed on the Indonesia Stock Exchange, especially in 2013-2017. The number of samples used amounted to 115 data determined using purposive sampling, sample data obtained in the form of financial statements found at www.idx.co.id. The data in this study were processed with program eviews 10.0 by conducting descriptive statistical tests, common tests, fixed tests, random tests and hypothesis tests. Company growth has a significant positive effect on company performance with company size as a moderating variable, while leverage has a significant negative effect on company performance with company size as moderation.
PENGARUH BID ASK SPREAD TERHADAP EARNING MANAGEMENT DIMODERASI CORPORATE GOVERNANCE Olivia Agatha, Elsa Imelda
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 (176.853 KB) | DOI: 10.24912/jpa.v2i4.9374

Abstract

The purpose of this research is to determine whether bid ask spread affect earning management and to determine whether good corporate governance moderate the influence of bid ask spread towards earning management. The research population are companies listed in Indonesia Stock Exchange (IDX) in 2012 until 2017. The samples analyzed was 51 samples using purposive sampling. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using Eviews 9 program. The result from t test show that bid ask spread have an influence on earning management. Good corporate governance weakens the influence of bid ask spread towards earning management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Jonathan Suhanto, Merry Susanti
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 (146.525 KB) | DOI: 10.24912/jpa.v2i1.7152

Abstract

The purpose of this research is to obtain empirical evidence about the effect of audit committee, financial leverage, operating leverage, company efficiency, and firm size on the profitability of manufacturing industries listed on the Indonesia Stock Exchange in the period 2015-2017. This study used63 samples companies that have been selected through a purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements. The research data was processed using Eviews 10. The results of the research showthat operating leverage and firm size has an effect on profitability, while auditcommittee, financial leverage, and company efficiency have no effect on profitability.
PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE : CORPORATE GOVERNANCE VARIABEL MODERASI Vimala Tania, F.X. Kurniawan Tjakrawala
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 (143.11 KB) | DOI: 10.24912/jpa.v2i4.9379

Abstract

The purpose of this study is to determine the extent of the influence of intellectual capital and capital structure on firm performance with corporate governance as a moderating variable. The sampling method in this research is purposive sampling method, and get 213 total manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. In this study using secondary data, which is processed using the program E-views 10. The results of this study indicate that intellectual capital and capital structure have a significant positive effect on firm performance. However, corporate governance (Board Size) as a moderating variable, does not moderate the effect of intellectual capital on firm performance and corporate governance (Board Size) as a moderating variable, has a negative effect of capital structure on firm performance.
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Aryanti Dirganingsih, Sufiyati
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 (352.911 KB) | DOI: 10.24912/jpa.v3i1.11666

Abstract

This study aims to prove empirically the influence of profitability, liquidity, leverage, firm size and growth towards dividend policy in property, real estate and building construction company listed in Indonesian Exchange Stock (IDX) in 2016-2018. This study uses 23 company samples from 58 company data that were selected using purposive sampling technique. The results that obtained from this study are probability partially have a negative and significant effect towards dividend policy, liquidity partially have a positive and significant effect towards dividend policy, whereas leverage, firm size and growth partially doesn’t have a significant effect towards dividend policy.
Dividend Policy Pada Perusahaan Manufaktur Dengan Variabel Kontrol Firm Size Maria Gabriela, Yanti, Syanti Dewi
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 (281.701 KB) | DOI: 10.24912/jpa.v4i1.17018

Abstract

The purpose of this study is to empirically prove the effect of board gender diversity, independent board, and foreign ownership on dividend policy with firm size as the controlling variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Based on the predetermined criteria, 53 manufacturing companies were selected as samples in this study using purposive sampling method. The analytical method used in this study is multiple linear regression using EViews 11. The results of this study indicate that foreign ownership has a positive and significant effect on dividend policy, while gender diversity and independent boards have a positive and insignificant effect on dividend policy. Firm size as controlling variable has a significant effect on dividend policy.
Faktor-faktor yang mempengaruhi profitability pada perusahaan manufaktur di bursa efek indonesia Edvan Dinardi Wiganda, Sofia Prima Dewi
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 (338.697 KB) | DOI: 10.24912/jpa.v1i2.4666

Abstract

The purpose of this research is to obtain empirical evidence about the effect of employee stock ownership program, company efficiency, financial leverage, liquidity, and firm size on the profitability of manufacturing industries listed on the Indonesia Stock Exchange in the period 2015-2017. This study used 64 samples companies that have been selected through a purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements and annual reports. The research data was processed using Eviews 10. The results of the research showthat firm size has an effect on profitability, while employee stock ownership programs, company efficiency, financial leverage, and liquidity have no effect on profitability. Suggestions that can be given are for further research to be expected to use other independent variables such as corporate governance, operating cash flow, cash holding, inventory turnover, and net profit margin that may show better results.
Faktor Yang Mempengaruhi Konservatisme Akuntansi Pada Perusahaan Manufaktur Di BEI Periode 2015-2017 Gabrielle Novira, Linda Santioso
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.v1i4.5708

Abstract

The purpose of this research is to examine empirical evidence the influence of leverage, firm size, managerial ownership structure, capital intensity, and growth opportunities toward the application of accounting conservatism on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2015-2017. The sample in this research was determined by purposive sampling method. The research conducted by taking 33 manufacturing companies. The result of this research shows that leverage, firm size, managerial ownership structure, capital intensity have no effect on the application of accounting conservatism. Growth opportunities has negative effect on the application of accounting conservatism
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT KEPATUHAN PENYAJIAN LAPORAN KEUANGAN SESUAI PSAK 1 Caroline Pujiono, Elsa Imelda
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 (530.569 KB) | DOI: 10.24912/jpa.v2i2.7658

Abstract

The purpose of this study is to analyze of a firm’s characteristics, which include the profitability, industry type, and liquidityon the level of compliance in presenting financial statement based on PSAK 1 to the service firm registered in the Indonesian Stock Exchange on the period 2016-2018. The samples in this studytaken using a purposive sampling method. The data in this study is processed by Eviews 10.0, the result shows that the level of compliance in presenting financial statements based on PSAK 1 of Indoneisan companiesis82.55%  in  average.  The  regression  analysis  shows  a  significant  relationship  between industry type with the compliance level. The other independent variable, profitability and liquidityinsignificant on the compliance level based on PSAK 1.
PENGARUH WORKING CAPITAL DETERMINANTS TERHADAP FIRM PERFORMANCE DENGAN MODERASI WORKING CAPITAL REQUIREMENT Velia Melisandra Sugiarto, Elsa Imelda
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 (217.455 KB) | DOI: 10.24912/jpa.v2i3.9549

Abstract

The purpose of this research is to obtain empirical evidence about the effect of cash flow, leverage, sales growth, firm size, and firm age on firm performance with Working Capital Requirement as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange during the period of 2016-2018. This research used 141 samples of corporate financial data that have been selected through purposive sampling method. The data used are secondary data in the form of financial and non-financial information from the company's annual report. Data processing in this research was done using e-views 11. The results showed that cash flow and firm size have a significant effect on firm performance. Working Capital Requirement weakens the effect of cash flow on firm performance.

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