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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 DIVIDEND POLICY DENGAN BUSINESS RISK SEBAGAI VARIABEL MODERASI Indahyani, Devita Noor; Hastuti, Rini Tri
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.v5i4.26452

Abstract

This study aims to determine the effect of liquidity, profitability, growth in assets on dividend policy and also the effect of moderating variables on business risk. The research data is data on manufacturing companies listed on the IDX in the form of financial statements for 2018-2020. The sample was selected using purposive sampling technique and obtained a sample of 38 companies. The research data is panel data which is processed using Eviews 12. The results of this study are profitability has a negative and significant effect on dividend policy. Liquidity and growth in assets have no significant effect on dividend policy. Meanwhile, the moderating variable of business risk can be moderated by weakening the relationship between growth in assets and dividend policy. However, the moderating variable of business risk cannot moderate the relationship between liquidity and profitability to dividend policy.
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR DI BEI Oktaviani, Klarisa; 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.v5i4.26490

Abstract

This research was conducted to determine the effect of liquidity, profitability, asset structure, and institutional ownership on debt policy of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The population of this study is 134 manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020 and selected by purposive sampling method to 72 companies as research samples. This research was using multiple linear regression analysis techniques to test the hypothesis and processed using EViews 12 software. The results of this research were liquidity, asset structure, and institutional ownership have a negative significant effect on debt policy, while profitability does not have a significant effect on debt policy.The implication of this research is the company need to increase increase the fulfillmentof their short-term liabilities in order to reduce the use of debt that is not needed by the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PEMILIK UMKM DI JAKARTA BARAT Dita, Rey; Ngadiman, Ngadiman
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.v5i4.26491

Abstract

This study aims to determine the effect of tax socialization, money ethics and women in control on tax compliance of MSME owners in the city of West Jakarta. Nonprobability sampling and purposive sampling method were used for sampling, with a total 100samples obtained with some term and conditions while sampling. The data processing technique uses multiple regression analysis, then processed with Microsoft Excel 2013and SPSS 24 program. The result of this study indicate that tax socialization, money ethics and women in control have significant positive effects on tax compliance partially, and have significant positive effects simultaneously. The implication of this research is to increase and adding some taxation knowledge, encourage the MSME owners to come to realization that they have to follow the taxation regulation so they can avoide the fine or tax evasion in advance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL ADEQUACY RATIO BANK KONVENSIONAL DI INDONESIA Anggela, Anggela; Susanti, Merry
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.v5i4.26492

Abstract

This research aims to obtain empirical evidence regarding the effect of banking risk (RAR), bank deposits (DAR), profitability (ROA), asset quality (AQR), liquidity, and bank size (SIZE) on the capital adequacy ratio (CAR), using 20 conventional banking companies listed on the Indonesia Stock Exchange from 2017 to 2020 with purposive sampling method. The data in this research were processed using software Eviews v12.0. The results of research that have been conducted regarding the partial significance test show that RAR, DAR, and ROA have a significant effect on the CAR, while AQR, LAR, and SIZE have no significant effect on the CAR. Simultaneously in this research RAR, DAR, ROA, AQR, LAR, and SIZE have a significant effect on the CAR.
PENGARUH STRUKTUR ASET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Seba, Melviyana; Jonnardi, Jonnardi
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.v5i4.26493

Abstract

This study aims to determine the effect of asset structure, profitability, and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample selection technique used isprobability random sampling with the type of simple random sampling. From the sample selection technique, there are 51 manufacturing companies that will be sampled in this study. Data collection was carried out using Microsoft Excel 2019 and data processing was carried out with software or the Eviews 12 program. The test results obtained in this study showed that asset structure had a negative and significant effect on capital structure, profitability had a positive and significant effect on capital structure, and liquidity. not significantly negative on the capital structure. The implication of this study is the need for good management in funding a company to get a good capital structure that will bring a good signal for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Goewyn, Peggy; Santioso, Linda
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.v5i4.26494

Abstract

The purpose of this study is to determine the effect of liquidity, leverage, firm size, and institutional ownership on firm performance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sampling technique used in this research is purposive sampling method for a total of 72 companies. Data processing in this study was carried out using SPSS program version 25. This study used multiple linear regression analysis. The result of this study shows that liquidity has a negative but insignificant influence on firm performance, leverage has a negative and significant influence on firm performance, firm size has a positive and significant influence on firm performance, and institutional ownership has a positive but insignificant influence on firm performance.
PENGARUH ASSET TANGIBILITY, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Graciella, Meggan; Ekadjaja, Agustin
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.v5i4.26518

Abstract

The purpose of this study is to provide empirical evidence on the impact of asset tangibility, profitability, growth and liquidity on the capital structure in manufacturing industry companies listed in Indonesian Stock Exchange during the period of 2018-2020. In this research, samples used of 74 manufacturing companies for three years were selected previously using the purposive sampling mtehod. Secondary Data were used in this research which is in the form of financial information from financial statement. Data was processed by eviews 12. The results of this study shows that asset tangibility, profitability, and growth have a significant effect on capital structure. Suggestion that can be given for next research it is expected to use other independent variables such as company size, non-debt tax shield, company age that might show better result.
FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Tampubolon, Anita Octrani; Iskak, Jamaludin
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.v5i4.26521

Abstract

The purpose of this study was to empirically prove the effect of operating cash flow, leverage, liquidity and firm size on financial performance in manufacturing companies that are officially listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. Based on the criteria that have been set, 71 manufacturing companies have been selected as samples for this research using a purposive sampling method. The method of analysis used in this study is multiple linear regression using EViews version 12 and Microsoft Excel 2016. The results obtained from this study indicate that ther effect of leverage is a positive and significant on financial performance, while operating cash flow and liquidity have a positive and significant effect. not significant on financial performance and variable firm size has a negative and insignificant effect on financial performance.
PENGARUH PROFITABILITY, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Yusiana, Emilia; Yuniarwati, Yuniarwati
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.v5i4.26522

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, and firm size towards tax avoidance on manufacturing companies listed in Indonesian Stock Exchange (IDX) 2018-2020 period. Secondary data in the form of financial statementobtained from website idx.co.id was used in this study. This study used 70 manufacturing companies that have been previously selected by purposive sampling technique with total of 210 data for 3 (three) years. Data in this study were processed with Eviews 12. The result of this study indicates that leverage has positive and significant effect towards tax avoidance, however profitability and firm size have no significant effect towards tax avoidance.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Aditya, Kristanto; Dewi, Sofia Prima
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.v5i4.26523

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, leverage, liquidity, and sales growth on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. In this study usingpurposive sampling method and obtained 39 samples. The data processing technique uses multiple regression analysis assisted by Eviews 10 and Microsoft Excel 2016. The results of this study indicate that profitability, liquidity, and sales growth do not have a positive effect on firm value, while leverage has a positive effect on firm value. The implication of this research is to emphasize the company's operational costs followed by increased sales growth so that profits will increase and in the eyes of investors the value of the company will be good.

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