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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 KARAKTERISTIK PERUSAHAAN, CAPITAL INTENSITY, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Stefanie Edeline; Ngadiman Ngadiman
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23530

Abstract

This research aims to determine the effect of profitability, firm size, capital intensity, and inventory intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. Determination of the sample using purposive sampling method and obtained data as many as 246 samples with 82 companies that meet the criteria for selecting the sample were observed for 3 consecutive years. The analysis method of this research uses multiple linear regression analysis which is assisted by using the Eviews version 12 program to process the data. The results of this study indicate that profitability and inventory intensity have a significant negative effect on tax aggressiveness. Meanwhile, the variables of firm size and capital intensity do not show a significant effect on tax aggressiveness.
PENGARUH LEVERAGE, UKURAN DEWAN, PROFITABILITAS DAN DEWAN INDEPENDEN TERHADAP MANAJEMEN LABA Winny Wijayanti; Sufiyati Sufiyati
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23531

Abstract

This study aims to examine the effect of leverage, board size, profitability and board independence on earnings management in manufacture companies listed in Indonesia Stock Exchange (IDX) in 2018-2020. The sample processed using multiple linier regression model in this study amounted to 195 samples. The data in this research were processed using Eviews 11.0. The result of this study indicates that leverage, board size, and profitability have positive significant effect on earnings management, however board independence have a positive but no significant effect on earnings management. The implication of this study is the bigger of leverage, board size, and board independece, the higher the probability of earnings management, while board independence does not have a significant effect on earnings management.
PENGARUH COLLATERAL ASSET, ASSET GROWTH, LEVERAGE, DAN PROFITABILITY TERHADAP DIVIDEND POLICY Caroline Christie Wijaya; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23532

Abstract

The purpose of this research is to examine and analyze the effect of collateral asset, asset growth, leverage, and profitability on dividend policy. 46 samples of manufacturing companies were selected in this study, with a total sample data of 138 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019.This study uses the purposive sampling method in taking samples based on predetermined criteria. Multiple regression analysis technique was used in the data processing of this study and processed using the EViews version 12 program. This study shows that profitability has a significant and positive effect on dividend policy, while collateral asset, asset growth, and leverage have no significant effect on dividend policy. This study implies that the company's management must be able to maximize the available funds both to increase profitability and develop the company's operations to create a stable and increasing dividend distribution.
FAKTOR YANG MEMENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Regine Chandra; Liana Susanto
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23534

Abstract

The aim of this study is to obtain empirical evidence regarding the effect of the independent variable which are financial leverage, firm size, managerial ownership, and institutional ownership on dependent variable, income smoothing practice. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2017-2019. Data processing techniques examined by logistic regression and using Eviews 12 to process the data. The result of this researchwas firm size has a significant and negative impact on income smoothing, institutionalownership has a significant and positive impact on income smoothing, while financial leverage and managerial ownership have no significant impact on income smoothing.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI Elyn Mareni; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23541

Abstract

This research aimed to test the effects of profitability, liquidity, assets growth, and sales growth on capital structure. The objects of this research were manufacturing companies listed on the Indonesian Stock Exchange for the period 2017-2019. This study using purposive sampling method and valid data was 35 companies. The method in this study using multiple regression analysis assisted by Eviews statistical tool version 11. The results showed that profitability and liquidity had a negative effect on capital structure. Furthermore, assets growth and sales growth did not have significant effect on capital structure.
PENGARUH GROWTH OPPORTUNITY, LIQUIDITY, TANGIBILITY, DAN FIRM SIZE TERHADAP CAPITAL STRUCTURE Venni Julyandy Putri; Ardiansyah Ardiansyah
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23544

Abstract

This study aims to obtain empirical evidence regarding the effect of growth opportunity, liquidity, tangibility, and firm size on the capital structure of manufacturing companies in the consumer goods industries and miscellaneous industries listed on the IDX in 2018-2020. Sample selection using purposive sampling method with the valid data as many as132 samples consisting of 44 companies. The data processing technique used multiple regression analysis assited by the Eviews version 12 program and Microsoft Excel 2007. The results showed that growth opportunity, liquidity, and tangibility had no significant effect on capital structure, while firm size shows that there is an effect positive and significant to the capital structure.
PENGARUH UKURAN, LIKUIDITAS, PROFITABILITAS, STRUKTUR MODAL, DAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN Grecia Stefani; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23545

Abstract

This research is aimed to find empirical evidence about the impact of firm size, liquidity, profitability, capital structure, and enterprise risk management on firm value in all manufacturing sector consumer goods industry that listed in Indonesian Stock Exchange period of 2017 until 2020. Samples that were used in this study as 84 data based on purposive sampling. The software that used in this research is SPSS version 25. The result of this study indicates that firm size and liquidity has a positive and does not have a significant effect on the firm value, profitability and capital structure has a positive and significant effect on the firm value, enterprise risk management has a negative and does not have a significant effect on the firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2016 – 2020 Jessica Julietania Collin; Jonnardi Jonnardi
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23546

Abstract

The purpose of this research is to obtain empirical evidence about the effects of Profitability, Liquidity, Firm Size, and Capital Structure on Firm Value in manufacturing companies listed in the Indonesian Stock Exchange (IDX) during the period of 2016-2020. The data used in this research is secondary data. This research used 58 manufacturing companies with 290 samples that have been previously selected using the Simple Random Sampling method. The data processing techniques in this research use EViews 12.0 version software and Microsoft Excel 2013. The result of this research shows that Profitability has a positive and significant effect on Firm Value, Liquidity and Capital Structure have a positive and insignificant effect on Firm Value, while Firm Size has a negative and significant effect on Firm Value.
ANALISIS TERHADAP PERHITUNGAN PAJAK PENGHASILAN PASAL 29 PT NTV TAHUN 2020 Grisheilla Muliana; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23547

Abstract

The purpose of this study is to determine whether the fiscal corrections made by the company are in accordance with Financial Accounting Standards (SAK) and tax regulations as well as the amount of underpayment of income tax payable. The object of this research is PT NTV, a company engaged in bags and luggage. The methods used are qualitative and quantitative methods. With data collection methods using interviews, documentation, and literature study. The results of this study indicate thatthere are differences in the corrections made by PT NTV so that the underpayment of taxes or Income Tax Article 29 of the company becomes different.
FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI Ganison Ganison; Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23572

Abstract

This study aims to determine the effect of Profitability, Leverage, Liquidity, Firm Size, and Firm Growth on Dividend Policy in property companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Sample was selected using purposive samplingmethod and the valid data was 11 companies. The data processing technique uses multiple regression analysis what helped by IBM SPSS program (Statistical Product and Service Solution) for Windows released 24 and Microsoft Excel 2016. The results of this studyindicate that the results of this study indicate that Profitabilty, and Liquidity have a significant and positive influence on dividends. Policy, then Firm Growth has a significant and negative effect on Dividend Policy, while Leverage and Firm Size do not have a significant effect on Dividend Policy. The implication of this research is the need to increase the role of company management to determine Dividend Policy which can provide the return (return) that investors want and also improve company performance.

Page 83 of 137 | Total Record : 1367

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