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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 Firm Value Pada Perusahaan Manufaktur
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.v4i2.19533

Abstract

This research aimed to obtain empirical evidence about the effect of profitability, firm size, intellectual capital and good corporate governance on firm value. This study used 84 data samples of manufacturing company listed on the Indonesia Stock Exchange from 2017-2019. This study used Eviews 11 program to process data. Sample was selected using purposive sampling method. The statistical method used to test the hypothesis was the multiple linear regression. The results of this research showed that profitability, firm size and intellectual capital had no effect on firm value, while good corporate governance had a positive effect on firm value. The implication of this research is the need to improve management performance in managing its assets to generate profits, determine strategies, and supervise company operations to increase company value which will provide good signals for investors.
Faktor Yang Memengaruhi Manipulasi Laba Perusahaan Manufaktur Yang Terdaftar Di BEI
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.v4i2.19545

Abstract

The purpose of this research is empirically to examine the effect of CEO Tenure, Earning Power, and Financial Stability with Corporate Governance as a moderating variable on Earning Manipulation in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This research used 64 samples and 320 data selected by purposive sampling technique. Earning Manipulation measured by using M-Beneish Score. Binary logistic regression analysis used on analyzing research data and the IBM SPSS Statistics 25 Program used as a research analysis tool. Based on the hypothesis testing result show that CEO Tenure and Earning Power do not have effect to Earning Manipulation, however Financial Stability has positive significantly effect to Earning Manipulation. Corporate Governance cannot moderate the effect of CEO Tenure and Earning Power on Earning Manipulation. The implication of this research is the need of an effective governance mechanism to reduce the impact of financial instability on earnings manipulation practices, which will prevent stakeholders from loss.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Property Dan Real Estate
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.v4i2.19550

Abstract

This research aims to test empirically the effect of firm size, growth, tangibility, liquidity, and profitability on the capital structure on property and real estate companies listed in the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 40 companies. Data processing techniques using multiple regression analysis with Eviews statistical tool. The results showed that company size, growth, and liquidity had a negative effect on capital structure. Furthermore, tangibility and profitability did not have effect on capital structure. This research has important policy implications for the finance managers of property and real estate companies.
Pengaruh GCG, Free Cash Flow, Dan Ownership Structure Pada Perusahaan Manufaktur
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.v4i2.19553

Abstract

This study aims to test empirically the influence of Board Size, Board Independence, Board Meetings, Free Cash Flow, Ownership Concentration, and Managerial Ownership on Corporate Performance in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2019 period. The sample was selected by purposive sampling method and the data used were 71 companies. The test method used in this study is linear regression using the EViews 10 software. Based on the results of the research that has been done, it can be concluded that Free Cash Flow has a positive effect on Corporate Performance, while Board Size, Board independence, Board Meetings, Ownership Concentration and Managerial Ownership have no influence on Corporate Performance. The implication of this research is that large amounts of free cash flow can help improve company performance.
Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Di Indonesia Tahun 2017-2019
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.v4i2.19555

Abstract

The purpose of this research is to examine the effect of firm size, leverage, profitability, net working capital, and growth opportunities towards cash holding of manufacturing companies listed in the Indonesia Stock Exchange from 2017-2019. The dependent variable used in this research is cash holding. The independent variables used in this research are firm size, leverage, profitability, net working capital, and growth opportunities. The research used 72 manufacturing companies as sample that were selected using purposive sampling method. Data processing techniques using multiple regression analysis with Eviews 11. The result of this research shows that firm size, leverage, and profitability has non-significant effect on cash holding and net working capital and growth opportunities has a significant negative effect on cash holding. The implication of this study is companies still need to pay attention to the amount of cash they have for the continuity of their company.
Pengaruh Efektivitas Dewan Direksi Dan Komite Audit Terhadap Internet Financial Reporting (IFR)
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.v4i2.19558

Abstract

This research aims to obtain empirical evidence about the effect of Board of Directors Effectiveness, Audit Committee Effectiveness, and Independent Commissioner toward IFR. This research uses secondary data from the site www.idx.co.id. The population of this research is all sectors in property, real estate, and building construction from 2017-2019. This research is conducted with a sample of 90 data. Furthermore, data in this research is processed using SPSS ver 25.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Board of Director Effectiveness and Independent Commissioner have a significant negative towards Internet Financial Reporting (IFR), while Audit Committee Efectiveness has a significant positive effect towards Internet Financial Reporting (IFR).
Faktor Yang Mempengaruhi Risk Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Paxia, Goutami; Suhendah, Rousilita
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.v4i2.19565

Abstract

The purpose of this research is to obtain empirical evidence about the effects of board independence, profitability, firm size, leverage, and institutional ownership on risk disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research used 87 samples and 261 data from manufacturing companies selected by the purposive sampling method. Data processing techniques uses multiple linear regression analysis and processed using Eviews 11. The result of this research indicate that firm size has a positive and significant effect on risk disclosure while board independence, profitability, leverage, and institutional ownership have no significant effect on risk disclosure.
Faktor-Faktor Yang Mempengaruhi Risk Disclosure
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.v4i2.19567

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of firm size, leverage, board independence, and liquidity in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 87 samples and 261 manufacturing company data which were selected based on purposive sampling method. The research data was inputted with Microsoft Excel and processed through the Eviews 11.0 software. The results of this study indicate that firm size has a significant effect on Risk Disclosure, while leverage, board independence, and liquidity have no significant effect on Risk Disclosure. The implication of this research is the need for an increase in firm size, leverage, board independence, and liquidity to increase company activities in the level of risk disclosure.
Faktor-Faktor Yang Memengaruhi Income Smoothing Dengan Mediasi Effective Tax Rates Nathania Clarissa; Sofia Prima Dewi
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.v4i2.19569

Abstract

The purpose of this research is to obtain empirical evidence about the effect of profitability, leverage and institutional ownership on income smoothing with effective tax rates as mediating variable. The sample used in this research is 35 property, real estate and building construction companies from a total population of 56 companies listed consistently on Indonesia Stock Exchange in 2017-2019. The side technique used is purposive sampling and the valid data was 35 companies. This study uses Structural Equation Model (SEM) which was helped by Smart PLS 3.0. The results showed that institutional ownership has a positive effect on income smoothing, leverage has a positive effect on effective tax rates, profitability has a negative effect on effective tax rates, while profitability, leverage and effective tax rates has no effect on income smoothing. Also, effective tax rates have no effect on mediate profitability and leverage through income smoothing. The implication of this research is the need to increase cautiousness of stakeholders in reading financial reports due to the possibility of income smoothing which could lead into inaccurate decisions.
Pengaruh Environmental Disclosure Quality Terhadap Firm Performance Dimoderasi Oleh Board Independence Livia Marcellina Tanujaya; Elsa Imelda
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.v4i2.19573

Abstract

The purpose of this study is to obtain empirical evidence on the effect of the quality of environmental disclosure on company performance as moderated by the existence of the company's independent board of commissioners in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research design used to examine the effect of the independent variables on the dependent variable through moderating variables is a descriptive study with a purposive sampling method and resulted in 261 sample. To test the hypothesis, the panel data regression model is used. Data processing in this study uses the Eviews version 10. The results show that the quality of the company's environmental disclosure does not have a significant effect on company performance, but the quality of environmental disclosure has a positive effect on company performance. This study also shows that the proportion of the company's independent board of commissioners has a significant moderating effect to strengthen the relationship between the quality of environmental disclosure on company performance. The implication of this research is to improve corporate governance mechanisms, especially in the structure and proportion of independent boards of commissioners which turns out to be important in strengthening the relationship between environmental disclosure quality and firm performance.

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