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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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Pengaruh Leverage, Ukuran Perusahaan, Tangibility, Dan Likuiditas Terhadap Kinerja Perusahaan Nicole Setiaputra, Viriany
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 | Full PDF (362.44 KB) | DOI: 10.24912/jpa.v3i3.14880

Abstract

The purpose of this research is to examine the effect of leverage, firm size, tangibility, and liquidity on firm performance of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2016-2018. The sample used is 75 companies. The results showed that leverage variable has significant positive impact on firm performance, firm size variable has insignificant negative impact on firm performance, tangibility variable has insignificant negative impact on firm performance, and liquidity variable has insignificant negative impact on firm performance.
Faktor-Faktor Yang Mempengaruhi Financial Performance Pada Perusahaan Properti Sharleen Ethelind, Hendro Lukman
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 | Full PDF (415.846 KB) | DOI: 10.24912/jpa.v3i3.14927

Abstract

The purpose of this study is to obtain empirical evidence about the effect of intellectual capital, capital structure, institutional ownership, and firm size on financial performance of property company listed on Indonesia Stock Exchange during 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 28 companies. For processing the data, this study used software SPSS version 22. The results showed intellectual capital and institutional ownership have a positive and significant impact on financial performance, while capital structure and firm size have an insignificant impact on financial performance. The implication of this study is need to increase intellectual capital and institutional ownership  that will increase the financial performance, need to manage debt and interest on debt carefully,  and increasing number of assets has not been able to ensure that the company's profits have increased.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Pengungkapan CSR Yurika, Viriany
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.212 KB) | DOI: 10.24912/jpa.v1i3.5573

Abstract

This research aims to determine the effect of profitability, leverage, likuidity, and firm size on disclosure of corporate social responsibility (CSR). The population used in this research are manufacturing companies that have go public and listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2017. The samples were obtained by purposive sampling method so that 52 manufacturing companies were obtained duting the research period. Data analysis using the SPSS 23.00 program (Statistical Product and Services Solutions 23.00). The research model was analyzed after being free from classical assumptions. The results of the statistical analysis concluded that profitability, leverage, and liquidity was not significantly influence toward CSR disclosure, while the firm size has significantly influence toward CSR disclosure
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Yang Terdaftar Di BEI Olivia Trinita, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.287 KB) | DOI: 10.24912/jpa.v1i3.5578

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the factors that influence the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study took data from annual reports for three periods, namely from 2015 to 2017 with total sampleas 65 companies. The sampling technique in this study was using purposive sampling and processed through program called Eviews version 9.5. The results obtained in this study indicate that capital employed efficiency has a positive effect on company performance, human capital efficiency has a negative effect on company performance, structural capital efficiency has no influence on company performance, capital structure has a negative influence on company performance, and firm size has an positive influence for company performance. Recommendation for the next studies is to add more independent variable such as audit committe, independent board of commissioners, and corporate social responsibility (CSR).
PERENCANAAN PAJAK PADA PT STRAWLAND UNTUK TAHUN 2018 Adrian Pranata, Estralita Trisnawati
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 (71.038 KB) | DOI: 10.24912/jpa.v2i1.7157

Abstract

This research was conducted with the aim of making tax saving by conducting tax planning at the company of PT STRAWLAND. The object of this study is a financial report in the form of an income statement from PT STRAWLAND for the year ending in 2018.Based on research, then with the right tax planning, the company can reduce fiscal profit from Rp. 9,403,222,014 to Rp. 9,254,034,183 so that it will reduce the income tax payable by Rp. 3,108,080. Tax planning carried out is tax planning on PPh 21 by changing the calculation method into gross up method, final PPh tax planning by doing gross up on car rental costs, and tax planning for entertainment costs by making a nominative list so that the costs can be charged in calculating taxable profits.
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Filbert, Jonnardi
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 (348.004 KB) | DOI: 10.24912/jpa.v2i4.9402

Abstract

The purpose of this empirical research is to examine the influence of firm growth, profitability, and capital structure toward firm value. This research uses 38 samples real estatecompany listed on the Indonesia Stock Exchange in the year of 2014-2018. Data processing techniques in this research using program Eviews version 10.0. The results of this research indicate that independent variables firm growth and capital structure have a significant effect on firm value but profitability does not have a significant effect on firm value.
Pengaruh Gcg Terhadap Corporate Value Serta Stock Return Dan Fiper Sebagai Moderasi Fernandi, Linda Santioso
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 (455.117 KB) | DOI: 10.24912/jpa.v3i1.11671

Abstract

The purpose of this study was to analyze the application of good corporate governance to corporate value with stock return and financial performance as a moderating variable. The sample in this study amounted to 177 companies from 93 companies listed on the Indonesia Stock Exchange for the 2017-2019 period, using purposive sampling techniques and processed using the E-Views 9. Program. The results showed that good corporate governance was positive and significant to the company's value. Hypothesis testing results indicate that stock returns are not able to moderate the effect of good corporate governance on firm value, while financial performance is able to moderate the effect of good corporate governance on firm value.
Faktor-Faktor Yang Mempengaruhi Cash Holdings Pada Perusahaan Manufaktur Tahun 2017-2019 Marlin Yang, Augustpaosa Nariman
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 (394.515 KB) | DOI: 10.24912/jpa.v4i1.17050

Abstract

The purpose of this research is to determine the effect of cash flow volatility, liquidity, firm size, and leverage on cash holdings of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The samples used in this research were 87 manufacturing companies each year selected by purposive sampling technique. The instrument used to obtain secondary data was carried out by observing the financial statements of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The analytical method used is multiple regression analysis with EViews program. The results of this research indicate firm size has a positive effect on cash holdings and liquidity has a negative effect on cash holdings. While cash flow volatility and leverage have no effect on cash holdings.
Analisis Faktor – Faktor Yang Mempengaruhi Struktur Modal Dengan Inflasi Sebagai Variabel Moderasi Adelyne Teng, Jonnardi
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 (297.607 KB) | DOI: 10.24912/jpa.v1i2.4675

Abstract

The purpose of this research was to analyze the influence of Profitability, Liquidity, and Firm Size on Capital Structure with Inflation as a moderating variable. The sample used in this study is manufacturing company that listed on the Indonesia Stock Exchange (IDX) 2013-2017. The result of this research shows that Profitability has no significant effect and negative on Capital Structure. Liquidity has significant effect and negative on Capital Structure and Firm Size has no significant effect and positive on Capital Structure. There is inflation as a moderating variable that strengthens up the relation between Firm size and Capital Structure.
Faktor Yang Mempengaruhi Kinerja Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Olivia Christina, Tony Sudirgo
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.v1i4.5713

Abstract

The purpose of research is to obtain empirical evidence about the impact of solvency, liquidity and size to firm performance with dividend policy as intervening variable on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. This study used 35 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the path analysis model. The results of this research are solvency have positive and significant effect, liquidity have positive and insignificant effect, and size have positive and significant effect on dividend policy. Dividend policy have positive and significant effect on firm performance. Dividend policy able to mediate the effect of solvency and liquidity to firm performance meanwhile, dividend policy unable to mediate the effect of size to firm performance

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