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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 NIAT PEMBELIAN PELANGGAN PADA E-COMMERCE DI INDONESIA Neria Anaya; Hendro Lukman; Juni Simina
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.v5i2.23573

Abstract

The purpose of this study is empirically prove whether there is an influence between Ease of Use, Usefulness, Security, Convenience, and Website Quality on Customer Purchase Intentions in E-commerce in Indonesia. Sampling technique through google form using convenience sampling. The total sample is 119. The data is processed using SmartPLS with multiple regression analysis method. The results of the analysis of this study are Ease of Use, Usefulness, Security, and Convenience are not significant and have a negative effect on Customer Purchase Intentions, while Website Quality is significant and has a positive effect on Customer Purchase Intentions. The implication of this research is that strategies need to be improved to website quality in terms of satisfaction, usefulness, security, and convenience.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN MANUFAKTUR Rinaldy Wiyadi; Yanti Yanti
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.v5i2.23574

Abstract

The purpose of this study is to determine the impact of profitability, leverage, firm size, firm growth, and dividend policy on firm value. This research uses data from manufacturers listed on the Indonesia Stock Exchange from 2016 to 2019. The samplewas selected using purposive and 46 companies. The data was processed by Eviews 10. The results of this show that leverage has a significant positive impact on firm value. Firm size of the company has a negative impact on the value of the company. Profitability, firm growth and dividend policy do not have a significant impact on firm value.
ANALISIS PERBEDAAN HARGA SAHAM, VOLUME PERDAGANGAN SAHAM DAN KAPITALISASI PASAR PADA SEKTOR MANUFAKTUR SEBELUM DAN SELAMA PANDEMI COVID-19 Gracelyn Aglia; Rousilita Suhendah
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.v5i2.23575

Abstract

The purpose of this study is to analyze on whether there are significant differences in stock prices, stock trading volume and market capitalization on manufacturing companies listed in Indonesia Stock Exchange 2020 before and during COVID-19 pandemic. The research method used is quantitative method. The sampling method used is purposive sampling where there are 183 manufacturing companies that are the research sample with an 84-day research period which are analyzed using Microsoft Excel and SPSS 25.0. The data methods used in this study are Kolmogorov Smirnov (K-S) normality test, descriptive statistics analysis and Wilcoxon Signed-Rank Test. The results of this study showed that there are significant differences in stock price, stock trading volume and market capitalization in the manufacturing sector before and during the COVID-19 pandemic.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Sophia Novela; Elsa Imelda
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.v5i2.23576

Abstract

This research aims at how the role of board size, board composition, and shares concentration towards intellectual capital disclosure on manufactured industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 111 companies. Data processing techniques using multiple regression analysis what helped by E-Views program (Econometrical Views) 12 Student Version (SV) Lite. The results of this study indicate that board composition and shares concentration have a significant influence on intellectual capital disclosure. The implication of this study is the need to increase the role of board composition and shares concentration that will increase the intellectual capital disclosure in the annual reports which will bring a good signal for investors.
PENGARUH PENGETAHUAN WAJIB PAJAK, PENERAPAN E-FILING, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN ADMINISTRASI WAJIB PAJAK UMKM Vinny Sherlina; Estralita Trisnawati
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.v5i2.23627

Abstract

This research aims to determine the influence of taxpayer knowledge, the application of EFiling, and tax sanctions on UMKM taxpayer compliance. This research sampling method is a simple random sampling, with 100 sample of UMKM’s owner in Tangerang City. The data processing technique used in this study is a multiple linear regression model through IBM SPSS Statistic 25 Software . The results of this study indicate that taxpayer knowledge, the application of E-Filing, and tax sanctions have a positive effect on UMKM taxpayer compliance. The implication of this research is to provide additional benefits of knowledge, insight and information for readers about UMKM taxes.
PENGARUH LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MODERASI William William; Hendang Tanusdjaja
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.v5i2.23628

Abstract

The purpose of this study was to determine the effect of liquidity and capital structure on firm value with profitability as a moderating variable in transportation and logistics companies listed on the Indonesia Stock Exchange in 2018-2020. Samples were taken based on predetermined criteria using purposive sampling method. The data that meet the criteria are 10 companies. The sample processing method uses moderated regression analysis (MRA) using E.views 12 application. The results obtained in this study are liquidity has a positive effect on firm value, capital structure has no effect on firm value, and profitability is only able to moderate the relationship between liquidity and value company. These results indicate that companies need to improve liquidity performance and pay attention to profitability performance in order to increase company value which will give a positive signal to investors.
PENGARUH LIKUIDITAS DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Meilani Maradiaponto; Kurniawan Tjakrawala
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.v5i2.23629

Abstract

The purpose of this study was to examine the effect of liquidity and asset structure on capital structure with profitability as a moderating variable in manufactures listed on the Indonesia Stock Exchange (IDX) with a research period of 2015-2019. This study using purposive sampling method and obtained 175 company data from the financial statements of manufacturing companies in IDX official website. The data processing technique uses multiple regression analysis and moderator regression analysis (MRA)and also uses the SPSS version 17. The results of this study indicate that liquidity andasset have a negative and significant effect on capital structure. Meanwhile,profitability moderate liquidity to capital structure but profitability does not moderate asset structure to capital structure
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LEVERAGE, TANGIBLE ASSET TERHADAP CASH HOLDING PERUSAHAAN MANUFAKTUR Laura Widjaja; Thio Lie Sha
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.v5i2.23630

Abstract

The purpose of this study is to find out whether growth opportunity, profitability, leverage, and tangible asset affect cash holding. The sample selection method used is purposive sampling withthe number of selected samples was 60 manufacturing companies listed on the Indonesia StockExchange (IDX) for the period 2018-2020. This study used multiple regression analysis with EViews 12 and Microsoft Excel 2019 programs. The results of the t test showed leverage,tangible assets had a significant negative effect and profitability had a significant positive effect on cash holdings. While growth opportunity has no significant effect on cash holding. The implication in this research is that a company requires to manage cash well so that it can achieve an optimal cash holding level in carrying out its operational activities.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Meliana Angela Lintungan; Lukman Surjadi
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.v5i2.23631

Abstract

The purpose of this study is to examine and obtain empirical evidence of the effect of profitability, leverage, firm size and growth opportunity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 240 data for 3 years. The results of this study indicate that profitability and firm size has a significant positive effect on cash holding, growth opportunity has a significant negative effect on cash holding, while leverage have no significant effect on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Sherly Oktavia; Agustpaosa Nariman
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.v5i2.23632

Abstract

This research aims to determine the effect of leverage, asset structure, firm size and liquidity on financial performance in manufacturing company listed on the Indonesia Stock Exchange in 2018 – 2020. The sample was selected by purposive sampling method and the valid data were 105 companies. The data processing technique uses multiple regression analysis assisted by Software Eviews version 11.0 and Microsoft Excel 2013. The results of this study indicate that leverage, asset structure and firm size have a significant and positive effect on financial performance. And liquidity has no effect on financial performance. The implication of this research is the need to maximize assets and capital as a business developer because total assets indicate the size of the company that can attract investors to increase the company's financial performance.

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