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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 MEMENGARUHI MANAJEMEN LABA DALAM INDUSTRI MANUFAKTUR Dessya Christilla; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25107

Abstract

Some companies tend for using earnings management to decorate their financial statements, this will make the financial statements do not look as they should. The goal of this study is to research the effect of profitability, leverage, firm size, and institutional ownership on earnings management of manufacturing companies listed in IDX between 2017 and 2020. Purposive sampling was used to obtain the samples, which results in a total of 260 companies. Panel data regression model was used as the data model, and the data is processed using Eviews version 12. The results shows that profitability and leverage have a significantly positive effect on earnings management, whereas firm size has a significantly negative effect on earnings management, and institutional ownership has a positive but insignificant effect on earnings management.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Jane Gabriela; Jonnardi Jonnardi
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25111

Abstract

This study aimed to examine the influence of profitability, asset structure, and liquidity toward capital structure on consumer goods industry sector companies listed in the Indonesia Stock Exchange for the 2016-2020 period. Sample was selected by using simple random sampling method. The number of samples are 36 companies over the past five years, there are 180 samples. Data processing techniques using multiple regression analysis what helped by EViews 10 and Microsoft Excel 2013. The results of this study conclude that the profitability have no effect on capital structure. Asset structure have effect on capital structure positively and liquidity have effect on capital structure negatively. The implication of this study is the need to increase asset structure that will increase capital structure which will bring a good signal for investors.
PENGARUH NET WORKING CAPITAL, PROFITABILITY, GROWTH OPPORTUNITY, BOARD SIZE TERHADAP CASH HOLDING Jessica Lim; Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25112

Abstract

This study was done to analyze the effect of Net Working Capital, Profitability, Growth Opportunity, and Board Size on Cash Holdings with Firm Size and Leverage as controlling variables. This study uses secondary data obtained from financial statements and annual report of manufacturing firms listed on IDX for the period 2016-2019. Research method used was multiple linear regression and tested with E-views 12 and SPSS 17. This study uses Generalized Least Square with Random Effect Model selected for testing the hypotesis. Samples are selected with purposive sampling method. Samples are 66 manufacturing companies listed on IDX for the period 2016-2019 with total of 264 data used as samples. This study found that Net Working Capital and Profitability have a positive and significant effect on Cash Holding. While Growth Opportunity and Board Size were found to have no significant effect on Cash Holding.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2020 Wilsen Tanadi; Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25123

Abstract

This research was conducted to examine the effect of liquidity, profitability, growth,firm size, and previous year's audit opinion on the formation of going concern opinionson manufacturing sector that listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample was selected by purposive sampling method and the valid data were 32 companies. The data processing technique uses logistic regression analysis supported by SPSS software (Statistical Product and Service Solution) 25 program for Windows and Microsoft Excel 2019. The results show that liquidity, profitability, growth and firm size have no effect on the formation of a going concern opinion. While, the previous years audit opinion had a positive effect on the formation of a goingconcern opinion.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MODERASI CORPORATE SOCIAL RESPONSIBILITY Defianti Hermawan; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25124

Abstract

The purpose of this study is to examine the effect of financial performance, managerial ownership, and board of independent commissioners on firm value by using corporate social responsibility as moderating variable. This study uses 168 data samples from manufacturing companies listed in Indonesia Stock Exchange during the period of 2017-2020 and Eviews 12 for data processing. The result of this study show that financial performance have positive effect on firm value, managerial ownership have negative effect on firm value, and board of independent commissioners have positive and no effect on firm value. In addition, corporate social responsibility is able to moderate the relationship between financial performance and managerial ownership on firm value while it can not moderate the relationship between board of independent commissioners on firm value.
MODERASI KEPEMILIKAN INSTITUSIONAL DALAM ANALISIS FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT Richard Richard; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25126

Abstract

This study aims to obtain empirical evidence regarding the effect of Firm Size, Leverage, Firm Age, Profitability, Audit Quality and institutional ownership on Earnings Management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. There are 55 manufacturing companies selected as samples by purposive sampling method. Data were analyzed using multiple linear regression also Moderated Regression Analysis and processed with Eviews 12. The partial tests show significant positive effect of Leverage and Profitability on Earnings Management. The Moderation test shows that institutional ownership significantly moderate relationship of Size and Leverage on Earnings Management, but does not moderate relationship of Profitability and Earnings Management.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Raditya Raditya; Hendro Lukman
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25128

Abstract

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 116 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Setiawan Setiawan; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25131

Abstract

This study aims to determine the effect of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age on Timeliness of Financial Reporting in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample taken using purposive sampling method and valid data are 57 companies. The data processing technique is logistic regression analysis using EVIEWS version 10 and Microsoft Excel 2010. The results of this study indicate that Return on Assets, Company Size, Debt to Equity Ratio, and Company Age have no significant effect on the timeliness of financial reporting. While the Current Ratio has a negative and significant effect on the timeliness of financial reporting. The implication of this research is that investors can pay attention to the timeliness of financial reporting in making investment decisions which can be seen through the value of Return on Assets, Company Size, Debt to Equity Ratio, Current Ratio, and Company Age.
PENGARUH BOARD INDEPENDENCE, LEVERAGE, DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Fabian Aprilio; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25132

Abstract

This study aims to determine the effect of board independence ( KOMI ), leverage ( DAR ), firm size ( FSIZE ) on earning management. This research method is qualitative with secondary data sources, namely annual reports published by companies listed on the Indonesia Stock Exchange (www.idx.co.id) and company websites during the 2017-2020period. In this study, the sampling technique used purposive sampling. The total number of valid samples is 100 companies. The results showed that there was a negative and significant effect between KOMI on earning management, DAR had no affect on earning management , FSIZE had a positive and significant effect on earning management.
PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR Monika Angelina; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25136

Abstract

This research aims at how the role of the leverage and operating cash flow on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. Sample was selected using purposive sampling method and obtained 83 companies. Data processing techniques using multiple regression analysis what helped by using Eviews Version 9.5. The results of this study indicate that leverage has a positive and significant effect while operating cash flow has a negative and significant effect on earnings persistence. The implication of this research is the need for the role of earnings persistence in increasing leverage and operating cash flow to provide benefits for the company in generating good profits.

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