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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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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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PENGARUH LEVERAGE & SALES GROWTH TERHADAP FINANCIAL DISTRESS DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Azari , Refina; Tjakrawala, Kurniawan
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.v5i4.26644

Abstract

The research was conducted to find out how leverage and sales growth play a role in financial distress, in the manufacturing industry listed on the IDX during the 2015-2019 period. The sample was obtained using certain criteria by purposive sampling using statistical software assistance in the form of SPSS version 21 with logistic regression analysis. Research proves that Debt asset to ratio (DAR) is able to have a significant effect on financial distress, Sales growth (SG) does not have a significant effect on financial distress. The moderating variable used is profitability, profitability proxied by return on assets (ROA) is able to significantly weaken the effect of leverage on the interest coverage ratio (ICR) and profitability is able to significantly weaken the relationship between sales growth and interest coverage ratio (ICR). The implications of this research are the need to increase the effectiveness of the company's management role in taking actions that can affect financial conditions in preventing financial difficulties.
FAKTOR YANG MEMENGARUHI STOCK RETURN PADA SEKTOR PERDAGANGAN, JASA DAN INVESTASI BEI Anastasya, Anastasya; Suhendah, Rousilita
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.v5i4.26645

Abstract

This study aims to determine the effect of COVID-19, market capitalization and trading volume on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange during the period 2020. The sample was selected using purposive sampling method and valid data. are 72 companies. The research technique used in this study is panel data regression with the help of the EViews version 12 program. The results show that COVID-19 has a negative and significant effect on stock returns. Market capitalization and trading volume have a significant positive effect on stock returns. The implications of the research are to add information about the effect of COVID-19, market capitalization and trading volume on stock returns during the ongoing pandemic and to provide considerations for investors before investing in a company.
PENGARUH SALES GROWTH, FIRM AGE, FIRM SIZE DAN LEVERAGE TERHADAP PROFITABILITAS Putri, Cecillia Heryanti; 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.v5i4.26646

Abstract

The purpose of this study was to examine and obtain empirical evidence of the effect of sales growth, firm age, firm size and leverage on profitability. This study uses multiple regression analysis data processing techniques and then processed using the SPSS version 25 application program. The sample of this study consisted of 25 manufacturing companies in the goods and consumption industry sector which were selected by purposive sampling method that met the criteria of 125 publicly listed companies in Indonesia. Indonesia Stock Exchange in the period 2016 - 2020. The results of research on sales growth have no significant and negative effect on profitability, firm age, firm size and leverage have a significant and positive effect on profitability.
PENGARUH EQUITY DAN ASSET TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN SEKTOR INDUSTRI KONSUMSI Hartono, Mikhael Jireh; 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.v5i4.26647

Abstract

This research aims at how the effect of Capital Structure, Total Asset Turn Over, Liquidity, Cash Conversion Circle and Firm Size on Financial Performance in consumption industry companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and the valid data were 32 companies. The data processing technique uses descriptive-inferential analysis of panel data assisted by the EViews (Econometric Views) 9 Series program and Microsoft Excel 2019. The results of this study indicate that the Debt to Equity Ratio (DER) and Current Ratio (CR) have a significant negative effect on Financial Performance, while the variables Total Asset Turn Over (TATO), Cash Conversion Cycle (CCC), Firm Size (SIZE) have no effect on Financial Performance. The implication of this research is the need for improvement in managing assets and capital to maintain the viability of the company and maximize financial performance and attract investors to the company.
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.v5i4.26648

Abstract

This study aims to test and analyze whether there is influence between the structure of assets (tangibility), profitability, liquidity, and firm size on capital structure in manufacturing companies that have been listed in IDX during the period 2018-2020. This research, there are 80 companies to be studied by having the amount of data as much as 240 data. The company is using the secondary data in the form of financial statements of the company taken from the website IDX. The selection of the sample in this study using non probability purposive sampling method and the processing performed by using EViews 12. The results of the research that has been done shows that the structure of assets (tangibility) and profitability has no effect while the liquidity of the significant negative effect and firm size have a significant positive effect on capital structure.
PENGARUH PROFITABILITAS, LEVERAGE, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR Sutio, Jovan; Nariman, Augustpaosa
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.v5i4.26649

Abstract

This study aims to analyze the effect of profitability, leverage, and activity on profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The method used for data analysis in this study is multiple linear regression analysis using Eviews version 12. The sample selection technique used is puposive sampling and obtained 55 manufacturing companies in the 2017-2019 period so that the total sample in this study is 165 samples. The results found that simultaneously profitability, leverage, and activity influence profit growth. Partial testing shows that both profitability and activity have a significant and positive effect while leverage has a significant and negative effect on profit growth.
FAKTOR-FAKTOR YANG MEMENGARUH KINERJA PERUSAHAAN MANUFAKTUR Angelia, Christy; Sha, Thio Lie
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.v5i4.26655

Abstract

This study aims to obtain empirical evidence about the impact of liquidity, leverage, firm age, and intangible assets on firm performance. The subjects used in this study were manufacturing companies listed on the Indonesian Stock Exchange during 2018-2020 period with a sample of 78 companies with 234 data. Data processing using Eviews 11 software with purposive sampling method. The results of this study shows firm age has a negative significant effect and leverage has a positive significant effect on firm performance. While liquidity and intangible assets have a positive insignificant effect on firm performance. The implication of this research is that companies need management that is able to manage their companies well so that they can improve the firm's performance to carry on and survive in the competition.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN INFRASTRUKTUR DI BEI Dominigus, Felicia Angeline; 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.v5i4.26656

Abstract

The purpose of this study is to empirically prove the effect of financial performance, capital structure, and firm size on firm value on infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. Based on the criteria that have been set, there are 16 companies from the infrastructure sector were selected as samples in this study using purposive sampling method. The analytical method used in this study is multiple linear regression using Eviews version 12. The results obtained from this study indicate that financial performance has a positive and significant effect on firm value, while capital structure has a negative and insignificant effect on firm value. Then, firm size has a negative and insignificant effect on firm value.
ANALISIS REKONSILIASI FISKAL DALAM MENENTUKAN PAJAK PENGHASILAN TERUTANG PT. MNO TAHUN 2020 Michelle, Michelle; 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.v5i4.26657

Abstract

The purpose of this research is to determine whether the recognized expenses and income in the fiscal financial statement of PT. MNO for 2020 are in accordance with the applicable tax regulations, calculate the corporate income tax for 2020, and to find out the cause of the difference between commercial financial statements and fiscal financial statements. The study applied a qualitative descriptive research design. Sample determination in this study is using probability sampling method with simple random sampling technique. The results of the study indicate that the preparation of the fiscal financial statements at PT MNO is not in accordance with the UU PPh No. 36 Tahun 2008, because there are still uncorrected expense and income accounts that affect the calculation of Corporate Income Tax Payable.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN MANUFAKTUR PERIODE 2018-2020 Wibowo, William; Ardiansyah, Ardiansyah
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.v5i4.26658

Abstract

This research aims to determine whether there is an effect of leverage, sales growth, profitability and firm size on the value of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using purposive sampling method and the valid data was 36 companies. The data processing technique using panel data regression analysis assisted by the Eviews 12 program. The results of this study indicate that leverage has a significant and positive effect, sales growth has no effect on firm value, profitability and firm size have a significant and negative effect on firm value. The implication of this research is the need for attention to leverage, profitability, and company size in order to increase firm value.

Page 95 of 137 | Total Record : 1367

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