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INDONESIA
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 KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Natanael Marcellino; Susanto salim
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21463

Abstract

This research aims to examine the relationship of Managerial Ownership, Institusional Ownership, Risk Litigation, Debt Covenant, and Political Cost to Accounting Conservatism. The objective is to analyze the direction and influence between Managerial Ownership, Institusional Ownership, Risk Litigation, Debt Covenant, and Political Cost to Accounting Conservatism. This study uses a manufacturing industry listed on IDX during 2017-2019 as a population. Sample was selected using purposive sampling method and the valid data was 51 companies. In this research data processing using Microsoft Excel and program Econometrics Views (Eviews10). The result of this study indicate that the impact of institusional ownership, risk litigation and political cost on accounting conservatism is significant. While, managerial ownership, and debt covenant show no significant effect on earnings quality.The implication of this study is the need to expand the sample of companies being used, increase the year of research, and also add more to the independent variables used in the study in order to increase accounting conservatism.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Lucia Evalina Kristianti; Jonnardi Jonnardi
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21464

Abstract

This research aims to obtain empirical evidence regarding the effect of profitability, leverage, company size, and liquidity on firm value in basic and chemical industrial companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was selected using purposive sampling method and the valid data were 58 companies. The data processing technique uses multiple regression analysis assisted by the Eviews 11.0 program and Microsoft Excel 2013. The results of this study indicate that the four independent variables have a significant effect on firm value, namely profitability, leverage, company size and liquidity, The implication of this research is the need to increase profitability, leverage, company size and liquidity to increase firm value which will provide positive signals for investors.
PENGARUH RISIKO BISNIS, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI, BOARD SIZE, DAN AUDIT COMMITTEE TERHADAP STRUKTUR MODAL DI PERUSAHAAN PERTAMBANGAN Bella Bella; Hendro lukman
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21465

Abstract

This study aims to obtain empirical evidence regarding the effect of business risk, company size, investment decisions, board size, and audit committee on the capital structure of mining companies listed on the Indonesia Stock Exchange in 2016-2019. The data used in this study are secondary data. The sample used in this study was 76 mining company data and the technique used was purposive sampling. This mining company data processing uses SPSS (Statistical Product and Service Solution) version 23 program.The results of this study indicate that business risk has a significant effect on capital structure, while company size, investment decisions, board size, and audit committee do not have a significant effect on the structure. capital. The implication of this research is that management needs to reduce the company's business risk so that the capital structure remains good.
ANALISA KEMAMPUAN PREDIKSI ARUS KAS OPERASI MASA DEPAN Dalenrs Dalenrs; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21467

Abstract

The purpose of this research is to obtain empirical evidence on the influence of net profit, changes in payable, and changes in inventory toward future operating cash flow in manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2018. The study used 74 samples from manufacturing companies selected by purposive sampling method. The data used is secondary data in the form of financial statements. Data processing in this study using E-views program version 10.0. The results of this study showed those net profit and Changes in payable have a positive effect on future operating cash flow, and changes in inventory have a negative effect on future operating cash flow. Further research had expected to add independent variables, extend the research period, and use sectors other than manufacturing companies.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Dharmawan Prio Utomo Katim; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21486

Abstract

The purpose of this study is to analyze the effect of profitability, liquidity, and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses 73 manufacturing companies that have been selected through a purposive sampling method with a total of 219 data for three years. The data used are secondary data in the form of financial reports which ended on December 31 for each period. Data processing in this study using Eviews software version 10.0. The results showed that profitability had a positive and significant effect, while liquidity and firm size had a significant negative effect on firm value.
PENGARUH BOARD INDEPENDENCE, PROFITABILITY, LEVERAGE, FIRM SIZE, AUDIT COMMITTEE TERHADAP INCOME SMOOTHING Jason Christopher; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21489

Abstract

This research aims to examine empirically the effect of board independence, profitability, leverage, firm size and audit committee on income smoothing in manufacturing companies listed in the Indonesia Stock Exchange for the period 2017-2019. Sample was selected using purposive sampling method and data used was 75 companies. The test method used in this study was binay logit using EViews 10 software. Based on the results of the research that was done, it could be concluded that profitability, leverage and firm size had a negative effect on income smoothing, meanwhile board independence and audit committee had no effect on income smoothing. The implication of this research was the need to increase the awareness of investors regarding company profits that look good and all the information presented in the financial statements in order to be free from management manipulation or income smoothing.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Chinthia Surya Wijaya; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21491

Abstract

The purpose of this study is to obtain empirical evidence on the effect of liquidity, profitability, leverage and activity ratios on financial distress in property and real estate companies listed in Indonesia Stock Exhange during 2017-2019. The sample was selected using purposive sampling method with a total sample of 135 companies. This study uses secondary data which was tested using logistic regression analysis and helped by Eviews 11. The results of this study showed that profitability ratio has a negative effect on financial distress while the liquidity ratio, leverage and activity have no effect on financial distress. The implication of this research is the importance of increasing the profitability ratio to provide good signal to investors that the company finances are in a healthy condition.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM AKTIVITAS PAYROLL PADA PT. PAMPERINDO PRIMA Jordy Christian Hartono; Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21492

Abstract

This research aims to analyze the efficiency and effectiveness of the application of accounting information systems in payroll activities at PT. Pamperindo Prima. Type of research used is descriptive qualitative with the object of research is the payroll cycle at PT. Pamperindo Prima. The method in this research is observation, interview and documentation using primary data that comes from sources and company documents. The results of this study indicate that independent commissioners and institutional ownership have a significant influence on firm value, and social responsibility increases influence on firm value. The results of this study indicate that the application of accounting information systems in payroll activities at PT. Pamperindo Prima is still not efficient and effective because it has weaknesses in the organizational structure and company SOPs. The implication of this research is the need to improve the accounting information system in terms of attendance and payroll and changes to company SOPs related to employee work which will increase the efficiency and effectiveness of the existing system.
PENGARUH PROFITABILITAS, FIRM SIZE, FIRM AGE DAN LEVERAGE TERHADAP MANAJEMEN LABA Patricia Chowanda; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22163

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, firm age and leverage on earning management at manufacturing companies listed on Indonesia Stock Exchange during the period of 2017-2019. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 75 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 225 data for three years. This research data was processed using Eviews 11. Results shows that profitability and firm size has a significant influence on earning management, while firm age and leverage has no significant influence on earning management.
PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Cellin Lucky; Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22165

Abstract

This research aims to determine the effect of intellectual capital, profitability, capital structure and company size as control variables on company value in the manufacturing sector listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2016. The results of this study indicate that Intellectual Capital and Profitability have a significant effect on firm value while the capital structure has no significant influence on firm value. The implication of this research is the need for improvement in increasing profitability and monitoring the intellectual capital in company'sorder to increase company value and send positive signals to investors.

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