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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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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 LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL Bjorn Patrick Ibrahim; Tony Sudirgo
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.v5i1.22166

Abstract

This research aims to obtain empirical evidence regarding the effect of liquidity, profitability, firm size and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 76 samples from manufacturing companies selected by purposive sampling method. The data used are secondary data in the form of financial reports. Data processing in this study using the E-views 10.0 program. The results of this study indicate that liquidity have negative and significant effect on capital structure, profitability have negative and significant effect on capital structure, firm size have positive and significant effect on capital structure, and asset structure have negative and significant effect on capital structure. For future research, it is recommended to adding other independent variables, extending the research period, and increase the company's sector.
FAKTOR – FAKTOR YANG MEMPENGARUHI PRAKTIK INCOME SMOOTHING Natasha Hadi; Widyasari Widyasari
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.v5i1.22167

Abstract

The purpose of this research is to obtain empirical evidence about the effect of ptofitability, financial leverage, auditor reputation, and firm size as moderating variable on income smoothing practices in manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. The method used in this research is purposive sampling and obtain 151 final sample. This research used SPSS Version 25 Program to process the data. The technique used in this research is logistic regression analysis. The result of this research indicate that profitability and financial leverage have a positive effect, while auditor reputation have a negative effect on income smoothing, and firm size can weaken the effect of profitability, financial leverage, and auditor reputation on income smoothing.
FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSET Katherine Kusuma Keegan; Sofia Prima Dewi
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.v5i1.22169

Abstract

The purpose of this research is proving empirically the effect of Debt to Asset Ratio,Asset Tangibility, Asset Turnover, and Sales Growth on Return on Asset inmanufacturing companies listed on the Indonesia Stock Exchange during 2016-2019.Sample was selected using purposive sampling method and the valid data is 35manufacturing companies from a total population of 134 manufacturing companieslisted on the Indonesia Stock Exchange during 2016-2019. The data processingtechnique using multiple regression analysis with the EVIews 10 program andMicrosoft Excel 2013. The results showed Debt to Asset Ratio has a negative effect onReturn on Asset, Asset Tangibility has no negative effect on Return on Asset, AssetTurnover has no positive effect on Return on Asset, and Sales Growth has a positiveeffect on Return on Asset. The implication of this research is the need to improve thecompany's financial performance to increase the company's Return on Asset which will provide a good signal for investors.
VOLATILITAS LABA DAN FAKTOR LAINNYA YANG MEMENGARUHI STRUKTUR MODAL Devona Johan Chuang; Viriany Viriany
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.v5i1.22172

Abstract

The purpose of this research is to determine the effect of asset structure, profitability, growth opportunity liquidity and earning volatility on capital structure of manufacturing company listed in Indonesia Stock Exchange (IDX) during the 2017 – 2019 period. The sample selection in this study was carried out using purposive sampling method and resulted in a valid sample of 32 companies. Hypothesis testing is performed by multiple regression analysis of panel data. This research was conducted with the help of the EViews11 software. The results obtained from this study indicate that asset structure, profitability and liquidity have a significant effect on capital structure, while growth opportunity and earnings volatility do not have a significant effect on capital structure. The implication of this research is that the asset structure, profitability and liquidity need to be improved so that the company's capital structure can decrease.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Levina Clarinda Clarinda; Liana Susanto; Syanti Dewi
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.v5i1.22173

Abstract

Susanto, dan Syanti Dewi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta *Email: levinaclarinda99@gmail.com Abstract: The purpose of this study is to obtain empirical evidence on the effect of profitability, capital structure, firm growth, and firm size on firm value manufactured companies listed in Indonesian Stock Exchange during 2017-2019. The sampling method used is purposive sampling with total sample 46 data. Data processing techniques using multiple regression analysis what help by Eviews 11.0. The results of this study showed that profitability, capital structure, firm growth do not have a significant effect on firm value, while firm size has a significant negative effect on firm value. The implication of this study is the need to used a balanced capital structure to increase firm value
ANALISIS PERENCANAAN PPh 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PPh BADAN PT ABC Veronica Veronica; Purnamawati Helen Wijaya
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.v5i1.22175

Abstract

ABC currently uses the Article 21 net income tax withholding method, where the burden of Article 21 Income Tax is borne by the company as well as allowances which include food allowances, pulses, transportation to add to take home pay, which causes Article 21 Income Tax to be large. The analysis technique used in this study is a comparative descriptive method. The results of this study indicate that the income tax planning effort 21 that can be done by PT ABC in achieving income tax savings in article 21 is to use the PPh 21 planning with the gross up method. The value of PPh 21 savings at PT. ABC if the company applies the gross up method is 0.06%, which means that the lower the effective tax rate, the lower the taxes it will bear.
FAKTOR-FAKTOR YANG MEMENGARUHI CAPITAL STRUCTURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Grace Monica Kionggo; Sofia Prima Dewi
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.v4i4.22255

Abstract

This study was done to examine the effects of asset structure, liquidity, profitability, and business risk on capital structure and whether firm size is able to moderate the effects of asset structure, liquidity and profitability on capital structure. The subject of this study was 202 manufacturing companies listed in the Indonesia Stock Exchange and purposive sampling was used to narrow the samples down to 59 companies. The data used was from the 2017-2020 period and Eviews 12 was used to process said data. Results show that asset structure and profitability negatively does not affect capital structure, liquidity positively affects capital structure and business risk positively does not affect capital structure. Firm size was proven to be able to moderate the effects of liquidity, but was unable to moderate the effects of asset structure and profitability on capital structure.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN FAMILY MANAGEMENT SEBAGAI VARIABEL MODERASI Bernadet Liesiana Laurenty; Elsa Imelda
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.v5i1.22281

Abstract

This research aims at how the effect of tax avoidance on firm value, and the moderating effect of family management toward the relationship of tax avoidance and firm value listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 380 data. Data processing techniques using multiple regression analysis what helped by Eviews version 10. The results of this study indicate that tax avoidance have a positive and significant effect on firm value, but family management has no moderating effect on the relationship of tax avoidance and firm value. The implication of this study is the need to increase the performance of the company’s management carrying out the tax avoidance activities in order to maximize company’s profits wich will provide a good signal for investors, thereby increasing firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL MEDIASI Eugenia Steviana; Henryanto Wijaya
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.v5i1.22321

Abstract

This study aims to obtain empirical evidence regarding family ownership, independent commissioner, audit committee, and foreign ownership of firm value with firm performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange. The observation period in the study was 2017-2019. Samples taken in this study 135 data using non-probability sampling with purposive sampling technique and data analysis techniques using the Partial Least Square method with the SmartPLS 3.3.2 application. The results of this study indicate that family ownership, independent commissioner, audit committee, and foreign ownership have a negative and insignificant direct effect on firm value. This study provides evidence that firm performance can mediate the effect of the independent commissioner on firm value. However, it cannot mediate the influence of family ownership, audit committees, and foreign ownership.
FAKTOR-FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI KEPEMILIKAN MANAJERIAL Erin Kristi; Sofia Prima Dewi
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.v5i1.22331

Abstract

This study is conducted to examine the effect of profitability, leverage, firm size, institutional ownership, and independent board of commissioners on earnings management with managerial ownership as the moderating variable. This research is conducted by taking 45 samples of manufacturing companies listed on the Indonesia Stock Exchange consistently during the 2016-2019 period. The samples are selected using purposive sampling method. The data processing technique uses Moderated Regression Analysis which is assisted by the Eviews 10 program. The results in this study indicate that profitability and leverage have a positive effect on earnings management, firm size, institutional ownership, independent board of commissioners, and managerial ownership have no negative effect on earnings management, and managerial ownership has no effect in strengthening the relationship between profitability and firm size on earnings management. The implication of this research is the need to be careful of stakeholders in reading financial reports because of the possibility of earnings management actions that make decisions taken inappropriately.

Page 77 of 137 | Total Record : 1367

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