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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 Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Jessica Lienanda, Agustine Ekadjaja
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 | DOI: 10.24912/jpa.v1i4.5681

Abstract

The purpose of this research is to examine empirically the influence of Liquidity, Leverage, and Firm Size to Financial Distress. Population of this study is manufacturing companies listed on Indonesia Stock Exchange during 2015-2017 periods which using audited annual report. Sample selection technique used in this research is by purposive sampling method. There are 12 companies are selected as sample and processed by using SPSS software version 21. This research used logistic regression analysis. Based on the result of analysis concluded that liquidity has negative and significant influence to financial distress. Leverage has positive and significant influence to financial distress. Firm size has insignificant influence to financial distress
Analisis Rekonsiliasi Fiskal Terhadap Laporan Keuangan Komersial Pada PT. XXX Tahun 2019 Andreas Hermawan Purnamawati Helen Widjaja
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.v3i2.11800

Abstract

The purpose of this study is to find out whether the preparation of fiscal financial statements at PT. XXX is in accordance with the applicable Taxation Law, knowing the application of fiscal reconciliation to the commercial financial statements of PT. XXX, knowing the causes of the differences in financial statements on a commercial and fiscal basis as well as knowing the impact that occurs on the company's financial statements after a fiscal correction has been made which is the basis for calculating the Corporate Income Tax payable. Data collection methods in this study are the Library Research method and the Field Research method that is collected by commercial financial reports, fiscal financial reports and Annual SPT. Data analysis techniques using quantitative analysis. The results of this study indicate the existence of an expense and income account that has not been made a fiscal correction so that the income tax payable PT. XXX in 2019 did not comply with the applicable tax provisions.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Perusahaan Jasa Tahun 2015-2018 Kevin, Merry Susanti
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.v3i1.11503

Abstract

The purpose of this study was to examine the effect of leverage, firm size, total asset turnover, board size, liquidity, and firm age on firm performance in Property, Real Estate, and Building Construction sectors listed in Indonesia Stock Exchange for the period of 2015-2018. This research used 58 companies that were selected using purposive sampling method of total 232 data in four years and were analyze using data panel regression in Eviews 10 with fixed effect model to test the hypothesis. Dependent variables in this research are Return on Assets (ROA) and Return on Equity (ROE). The partial tests of total asset turnover have a positive effect on firm performance. Liquidity have a negative effect on firm performance. In contrast, leverage, firm size, board size, and firm age have no effect on firm performance.
Pengaruh Struktur Modal, Modal Intelektual Dan Profitabilitas Terhadap Nilai Perusahaan Riviera Riadi, Lukman Surjadi
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.v3i2.11805

Abstract

This thesis is examined with the aim to determine the effect of capital structure, intellectual capital and profitability on firm value. Based on purposive sampling technique, the samples used in this study are 67 companies in the manufacture sector which are listed on the Indonesia Stock Exchange in 2016-2018. The research data is processed using Microsoft Excel, then imported into Eviews version 10 to carry out further testing. This study obtained conclusions that capital structure has a negative and insignificant effect on firm value, intellectual capital has a negative and insignificant effect on firm value, and profitability has a positive and significant effect on firm value.
Faktor - Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2019 Ryan Hansen, Herlin Tundjung
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.v3i1.11510

Abstract

The purpose of this study was to determine and analyze whether the independent variables of working capital, capital structure, and good corporate governance affect profitability. This research was conducted at a state-owned company listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample in this study was selected using the purposive sampling method. 15 of the 20 state-owned companies were used as research subjects. This study uses secondary data collected through the Indonesia Stock Exchange website which was processed using panel data regression analysis and Eviews application version 9.0. Based on the results of data processing, it is found that working capital, capital structure, and good corporate governance simultaneously have a significant effect on profitability. Working capital is partially positive and significant effect on profitability, capital structure is partially negative and significant effect on profitability, while good corporate governance has a positive and significant effect on profitability.
Pengaruh Wcm Dan Leverage Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Tahun 2017-2019 Fauziah Tri Handayani, Agustin Ekadjaja
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.v3i2.11810

Abstract

The purpose of this research is to obtain the empirical evidence from the influence of Working Capital Management on Firm Performance with Leverage as Moderating variable. The data obtained from manufacture companies sector basic industry and chemistry listed on Indonesia Stock Exchange for the period 2017-2019. Sample was selected by using purposive sampling and slovin amounted to 59 companies. Data processing techniques using moderated regression analysis method which analyzed by SPSS 25nd version. The result of this hypothesis indicates that working capital management has a significant positive on firm performance.
Faktor-Faktor Yang Berpengaruh Terhadap Cash Holding Velia Tirta, Liana Susanto
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.v3i1.11574

Abstract

The purpose of this study is to examine and obtain empirical evidence of the effect of leverage, growth opportunity and profitability on cash holding. This study uses secondary data and is then processed using the eviews application program version 11.0. The sample used amounted to 41 manufacturing companies selected by purposive sampling method that met the criteria of 185 publicly traded companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The results of research on growth opportunity had a significant positive effect, while other variables (leverage, and profitability) had no effect. significant effect on cash holding.
Pengaruh Leverage, Firm Size, Profitability Dan Growth Oppurtunity Terhadap Corporate Cash Holding Prayoga Tanady, Elizabeth Sugiarto Dermawan
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.v3i1.11582

Abstract

The purpose of this study is to empirically examine the influence of leverage, firm size, profitability, and growth opportunity towards corporate cash holding in manufacturing companies listed in Indonesia Stock Exchange from period 2016 – 2018. This study used 69 data from manufacturing companies that have been selected using purposive sampling method with total 207 data for three years. The data used are secondary data in the form of financial statements. This research used IBM SPSS (Statisticals Product and Service Solution) Statistics version 23 program to process the data. The result of research shows that leverage has negative significant and firm size has positive significant influence towards corporate cash holding, profitability and growth opportunity have no significant influence towards corporate cash holding.
Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19197

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of financial performance and capital structure on firm value with firm size as a moderating variable in manufacturing companies listed on IDX 2017-2019. In this study using secondary data obtained from the site www.idx.co.id by using 66 companies as samples that have been selected using purposive sampling method. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 25 and Microsoft Excel 2019. The results of this study indicate that financial performance and capital structure have a positive and significant effect on firm value. Firm size can moderate the influence of financial performance on the firm value, while capital structure has no effect on firm value with firm size as a moderating variable. The implication of this study is the need to increase the execution of financial performance and capital structure in the company that will increase firm value in the long run.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Pradita Vanadya; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19530

Abstract

The purpose of this research is to obtain empirical evidence about the effects of cash flow, profitability, leverage, net working capital, and capital expenditure on cash holding of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2017-2019. This research use 31 manufacturing companies as sample and also use multiple regression analysis. The research data is managed using E-views software version 10 and Microsoft Excel 2019. The results of this research show that leverage and net working capital has significant negative effect towards cash holding. This research also indicates that cash flow, profitability, and capital expenditure have not significant towards cash holding.

Page 63 of 137 | Total Record : 1367

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