Article Per Year (5 Year)
p-Index From 2019 - 2024
1.405
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Paradigma Akuntansi Jurnal Akuntansi
Augustpaosa Nariman
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Jurnal Paradigma Akuntansi

 1 
Pengaruh Free Cash Flow , Collateralizable Assets , Dan Kebijakan Hutang Terhadap Kebijakan Dividen Christovani Aditya Sidharta, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i1.11500

Abstract

This study aims to examine the effect of free cash flow, collateralizable assets and debt policy on dividend policy in listed manufacturing companies in Indonesian Stock Exchange period 2016 – 2018. Sample were selected using purposive sampling method with total 45 companies. Data processing techniques using multiple linear regression methods with software Eviews 11. The results of this study indicate that free cash flow has a significant and positive effect on dividend policy, collateralizable assets has a significant and positive effect on dividen policy and debt policy has no effect on dividen policy.
PENGARUH INTELLECTUAL CAPITAL , FREE CASH FLOW, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Catherine, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i3.9545

Abstract

This research aims to determine the effect intellectual capital, free cash flow and capital structure toward the financial perfomance. This research uses 75 samples manufacturing companies listed on the Indonesia Stock Exchange in the year of 2016-2018 using Eviews 10. The results of t test indicate that intellectual capital have a negative unsignificant effect on financial performance. Free cash flow have a negative significant effect on financial performance and capital structure have positive unsignificant effect on financial performance. The results of this research indicate that all independent variables simultaneously have a significant effect on dividend policy (F test).
Pengaruh Profitabilitas, Kebijakan Hutang, Ukuran Perusahaan, Pertumbuhan Penjualan Terhadap Praktik Penghindaran Pajak Winda, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.217 KB) | DOI: 10.24912/jpa.v3i2.11711

Abstract

This study aims to study the effect of profitability, debt policy, company size and sales growth on tax avoidance practices on manufacturing companies listed on the IDX in 2017 - 2019. This study uses data from 50 manufacturing companies involved on the IDX in 2017-2019. The regression used to test the research hypothesis is panel data regression. Therefore, before testing hypotheses, classical assumptions are tested. The results showed that profits and total positive assets were significant to the practice of tax avoidance. While debt policy and sales growth have a significant negative effect on tax avoidance practice.
PENGARUH KONTRAK HUTANG, BIAYA POLITIK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA SEKTOR INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2016-2018 Venina, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.894 KB) | DOI: 10.24912/jpa.v2i4.9357

Abstract

The purpose of this research is to know the effect of leverage, political cost, and institutional ownership of earnings management on manufacturing company listed on the Indonesia Stock Exchange from 2016-2018. The sampling method used in this research used 36 manufacturing companies that were selected using purposive sampling method. Data used for this studyis obtained from financial statement for the year ended December 31st during 2016-2018. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software Eviews 9.0. The result for this research showed that leverage have negative and not significant effect, political cost have positive and not significant effect, while institutional ownership have positive and significant effect.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Manufaktur Yang Terdaftar Di BEI Jose Juventius Tanamal, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (493.338 KB) | DOI: 10.24912/jpa.v3i4.14966

Abstract

This research were done with a purpose to empirically examine the influence of profitability (ROA), leverage (DER), firm size dan sales growth toward tax avoidance. This research uses data which collected from secondary data obtained directly from Indonesia Stock Exchange (IDX) official website. Population of this research is industry companies listed on Indonesia Stock Exchange (IDX) for the period of 2017-2019. As much as 81 companies listed on Indonesia Stock Exchange (IDX) are selected as samples in this research based on few criteria. These samples are collected using purposive sampling method. The method that is used on this research was multiple linear regression using Eviews 11 (student version) as test equipment. The result of this research indicate that profitability (ROA) has a negative and significanct effect on tax avoidance, leverage (DER) has a positive and significant effect on tax avoidance, firm size has a negative and significant effect on tax avoidance and sales growth has a negative and significant effect on tax avoidance.
Faktor-Faktor Yang Mempengaruhi Cash Holdings Pada Perusahaan Manufaktur Tahun 2017-2019 Marlin Yang, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.515 KB) | DOI: 10.24912/jpa.v4i1.17050

Abstract

The purpose of this research is to determine the effect of cash flow volatility, liquidity, firm size, and leverage on cash holdings of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The samples used in this research were 87 manufacturing companies each year selected by purposive sampling technique. The instrument used to obtain secondary data was carried out by observing the financial statements of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The analytical method used is multiple regression analysis with EViews program. The results of this research indicate firm size has a positive effect on cash holdings and liquidity has a negative effect on cash holdings. While cash flow volatility and leverage have no effect on cash holdings.
Analisis Rasio Keuangan Dan Corporate Governance Dalam Memprediksi Financial Distress Carina Agustina; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19823

Abstract

This research aims at how the role of financial ratio such as profitability, leverage, liquidity, cash flow ratio, and corporate governance on financial distress in manufacture industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 118 companies. Data processing techniques using logistic regression what helped by Eviews 11. The result of this research showed that profitability and liquidity does not have significant effect on financial distress, while leverage, corporate governance and cash flow ratio have a significant effect on financial distress. The implication of this research is to find out the condition of the company and to improve the condition of the company if it is in a critical condition.
Co-Authors Carina Agustina