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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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ANALISIS FAKTOR PENENTU PERFORMA PERUSAHAAN MANUFAKTUR YANG TERCATAT BEI TAHUN 2017-2020 Sabdaputra, Ray; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26417

Abstract

The purpose of this research is to obtain empirical evidence on the influence of leverage, asset structure, liquidity, company size, non-debt tax shields, and managerial ownership of the performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. Sampling in this study used purposive sampling methods and obtained 48 samples of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The study used the Eviews 12 and Microsoft Excel 2016 software programs to manage data. The results of this study showed that leverage and asset structure had a negative influence on the company's performance, liquidity and non-debt tax shields had no negative influence on the company's performance while the size of the company and managerial ownership did not have a positive influence on the company's performance. The implication of this research is the need to reduce the use of debt to minimize the interest expense of the debt which will increase the company's profit so as to improve the company's performance which will provide good information for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI Wiegianto, Jessica Alvon; Surjadi, Lukman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26418

Abstract

This study aims to examine and analyze whether there is an influence between asset structure (tangibility), profitability, liquidity, and firm size on the asset structure of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. In this research, there are 80 companies that will be studied by having a total of 240 data. This company uses secondary data in the form of company financial statements taken from the website www.idx.co.id. The sample selection in this study used a purposive sampling method and the data testing technique used multiple linear analysis processed using EViews 12. The results of the research that have been conducted indicate that the asset structure (tangibility) and profitability have no effect on capital structure while liquidity has a significant negative effect on capital structure and firm size have a positive and significant effect on capital structure.
PENGARUH LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP FINANCIAL PERFORMANCE Revata, Lifia Nanda; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26425

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of Leverage, Firm Size, and Liquidity on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research used 76 samples and 228 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that liquidity has a significant negative effect on financial performance, leverage has a nonsignificant negative effect on financial performance, and firm size has a nonsignificant positive effect on financial performance.
DETERMINAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Meryna, Meryna; Sufiyati, Sufiyati
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26427

Abstract

This study aims to determine the effect of firm size, leverage, profitability, net working capital, and cash conversion cycle on cash holding in manufacturing companies listed on the Indonesian stock exchange. The research period is from 2017 to 2020. The study used a purposive sampling method and produced 260 research samples. The results of data processing with Eviews 12 student version lite show that the most suitable model used in predicting cash holding is the Random Effect Model (REM). Of all the independent variables, only three independent variables were found to affect cash holding, i.e. profitability, net working capital, and cash conversion cycle. The results showed that profitability and net working capital had a significant positive effect on cash holding while the cash conversion cycle had a significant negative effect.
ANALISIS KEWAJIBAN PAJAK PENGHASILAN PASAL 21, 22, 23, DAN 25 PADA PT XYZ TAHUN 2020 Stefhany, Audrey; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26441

Abstract

The purpose of this study was to determine the compliance of corporate taxpayers of PT XYZ in calculating, payment and reporting tax obligations in 2020. PT XYZ in this case is a corporate taxpayer engaged in automotive interior manufacturing. Data processing techniques used in this study are data reduction, data presentation in tabular form and draw conclusions. The results of this study indicate the compliance of PT XYZ in calculating income tax (PPh Article 21, PPh Article 22, PPh Article 23, and PPh Article 25) in accordance with the laws and regulations regarding income tax as well as payment and reporting taxes before the specified time limit. . The implication of this research is that companies can calculate their income tax and make deposits and reports in accordance with applicable regulations. However, several times the company was late in making payment and reporting.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Faustine, Meggie; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26442

Abstract

This study aims to obtain empirical evidence regarding the effect of independent variables, free cash flow, sales growth, corporate social responsibility, profitability, and productivity on the dependent variable of firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020 using secondary data. and data management using Eviews software version 12 SV (student version). The sample used in this study were 19 manufacturing companies with a total of 57 data for 3 (three) years. The results of this study indicate that free cash flow has a positive but not significant effect on firm value, sales growth has a positive but not significant effect on firm value, corporate social responsibility has a negative but not significant effect on firm value, profitability has a significant positive effect on firm value, and productivity have a negative but not significant effect on firm value.
PENGARUH FIRM SIZE, FINANCIAL LEVERAGE, CASH HOLDING, FIRM AGE TERHADAP INCOME SMOOTHING Fiona, Fiona; Sufiyati, Sufiyati
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26443

Abstract

The purpose of this research is to do an empirical testing about the influence of firm size, financial leverage, cash holding, and firm age to income smoothing of manufacturing company those are registered on Indonesia Stock Exchange at 2017-2020. This research used 59 data of manufacturing company those are selected with purposive sampling method with a total of 236 data within 4 years. Hypothesis of this research used a logistic regression model and data processing with eviews software version 12.0. the result of this research shows that firm size has a negative effects and significant to income smoothing. Financial leverage and cash holding has no effect to income smoothing. Whereas, firm age has a positive and significant to income smoothing.
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Setiawan, Bryan; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26444

Abstract

This study aims to determine the effect of asset structure, firm size, liquidity, profitability, and sales growth on capital structure in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 period. Purposive sampling was used as the sampling technique and obtained as many as 43 companies. Data processing using EViews software version 12. The analysis technique used in this research is multiple linear regression analysis. The results of the study found that asset structure has no effect on capital structure. Firm size has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Profitability has no effect on capital structure. Sales Growth has no effect on capital structure.
DETERMINAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Tanujaya, Cindy; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26447

Abstract

This study aims to acquire empirical evidence to determine whether leverage has a negative impact on cash holding, whether profitability has a positive impact on cash holding, whether tangible asset has a negative impact on cash holding, whether firm size has a positive impact on cash holding and whether investment opportunities have a positive impact on cash holding for manufacturing companies in Indonesia. This research uses purposive sampling method to collected data and Eviews 12 to processed its data. This research uses sample of 58 manufacturing companies listed on Indonesian Stock Exchange for the period 2017-2020. The results of this research are firm size and investment opportunities have no impact on cash holding, leverage and tangible assethave a significant negative impact on cash holding, and profitability has a significant positive impact on cash holding.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Felicia, Felicia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26449

Abstract

The purpose of this study was to examine the effect of liquidity (CR) and firm size (SIZE) on profitability with capital structure as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample of this study includes 86 companies selected through purposive sampling technique. The results of the study indicate that liquidity has a negative and significant effect on profitability and firm size has no effect on profitability, while capital structure is not able to moderate the effect of liquidity and firm size on profitability.

Page 92 of 137 | Total Record : 1367

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