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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 957 Documents
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Faktor-Faktor Yang Mempengaruh Nilai Perusahaan Pada Perusahaan Manufaktur Otomotif Periode 2016-2019 Clarissa Fortuna, Estralita Trisnawati
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 (584.996 KB) | DOI: 10.24912/jpa.v4i1.17560

Abstract

In this study, an analysis of the effect of tax planning and tax avoidance on firm value in automotive manufacturing companies listed on the IDX for the period 2016-2019 was conducted. The sample selection used purposive sampling with a panel data model with a total study of 13 companies. The study was conducted using the Statistical Package for the Social Sciences (SPSS) ver 25 and SmartPLS 3.3.2. The results showed that tax planning had a significant negative effect on firm value, while tax avoidance had no effect on firm value. This research shows that debt funding and firm size control variables have no effect on firm value. The implication of this research is that if companies do tax planning and tax avoidance that is too aggressive, it will be illegal and can lead to tax audits from the tax authorities. The value of the company will decrease because the company is deemed non-compliant with tax regulations.
Pengaruh Arus Kas Dan Belanja Modal Terhadap Cash Holding Pada Perusahaan Manufaktur Isabella Hadiwijaya, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.493 KB) | DOI: 10.24912/jpa.v1i2.5010

Abstract

The purpose of this research is to examine the effect of cash flow and capital expenditure to the cash holding. The sample of this research in manufacturing companies that listed in Indonesia Stock Exchange (IDX) during the year 2012-2017. The hypothesis was examined using SPSS 23 for descriptive statistics test and SmartPLS 23 for inner and outer model test. The result of the analysis showed that cash flow and, capital expenditure have significant impact to the cash holding.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Hengky, Yanti
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 (113.35 KB) | DOI: 10.24912/jpa.v2i4.9332

Abstract

The purpose of this study is examine the analysis of factors affecting financial performance of companies listed on Indonesian Stock Exchange for the period 2016-2018. Sample was selected using purposive sampling method amounted to 33 companies. Data processing techniques using multiple regression analysis what helped by Eviews program10.0 (Economic Views) for windows released 20 and Microsoft Excel 2007. The result shown in this research indicates that environmental acocunting, sustainability reporting and managerial ownership as one of the corporate governance proxies used in this research does not have any postive significance effect on financial performance, whereas, institusional ownership as the other proxy shows a positive significance effect.
Pengaruh EVA, Firm Size, DPR, Dan PBV Terhadap Harga Saham Perusahaan Manufaktur Linda Angelina, Susanto Salim
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 | Full PDF (256.089 KB) | DOI: 10.24912/jpa.v3i1.11413

Abstract

The purpose of this study is to analyze the effect of EVA, firm size, DPR, and PBV  on share prices of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The data used in this study were 141 companies using purposive sampling technique. The software used in processing data is Eviews 10.0. F test result show EVA, firm size, DPR, and PBV together have a significant effect on stock prices. T test results show that EVA has a negative and significant effect on stock prices. Firms size has a negative and not significant effect on stock prices, while the DPR and PBV have a positive and not significant effect on stock prices.
Faktor-Faktor Yang Memengaruhi Financial Performance Dengan Earning Management Sebagai Variabel Intervening Cecilia Lisky, Sofia Prima Dewi
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 (426.299 KB) | DOI: 10.24912/jpa.v3i4.15274

Abstract

The purpose of this research is to examine the influence of independent commissioners, institutional ownership, audit quality, corporate social responsibility, and leverage toward financial performance with a mediating effect study from earning management in manufacturing companies listed in the Indonesian Stock Exchange in the period 2017-2019. The sample was determined by purposive sampling method and have 72 valid data. The research processed with path analysis using SmartPLS ver. 3.2.9. software. The result of this research shows that institutional ownership has positive effect on financial performance, while leverage has negative effect on financial performance, and independent commissioners, corporate social responsibility and earning management have no effect on financial performance. The result of this research also shows that earning management cannot mediate the influence of independent commissioners, institutional ownership, audit quality, and corporate social responsibility toward financial performance. The implication of this study is the need to increase good corporate governance, corporate social responsibility, and concern on factors in the firm that will increase the firm’s financial performance.
Pengaruh Kebijakan Dividen, Leverage, Firm Size, Earning Volatility, Dan Growth Terhadap Volatilitas Harga Saham Ivana Dominika, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.258 KB) | DOI: 10.24912/jpa.v1i3.5607

Abstract

This research has a purpose, namely to prove empirically the impact of dividend policy, leverage, firm size, earning volatility and growth on stock price volatility. This research used secondary data. This research was selected data with purposive sampling technique. This research was conducted on manufacturing companies listed in Indonesian Stock Exchange (IDX) during the year 2014 – 2017. The entire sample used in this research is 26 data from manufacturing companies. The research data is processed with E-views version 10. The result of this this research shows that dividend policy, leverage, earning volatility, and growth has no significant on stock price volatility. Firm size   has a positive effect and significant on stock price volatility.
FAKTOR YANG MEMPENGARUHI E-BANKING READINESS PENGGUNA E-BANKING DI JAKARTA Anthony, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.295 KB) | DOI: 10.24912/jpa.v2i2.7611

Abstract

This research aims to obtain empirical evidence about factorsthat affecting interest in using E-banking services in Jakarta. This research uses primary data obtained using questionnaire distributed to E-banking users in Jakarta. The population of this research is E- banking  users  in  Jakarta.  This  research  is  conducted  with  a  sample  of  110  data. Furthermore,  data  collection  techniques  used  in  this  research  is  primary  data  that  is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that factors such as usefulness, ease of use, convenience, and security and privacy has significant effect on interest in using E-banking services.
Pengaruh Roa, Der, Size, Dan Eps Terhadap Harga Saham Perusahaan Manufaktur Mark Gerald Muhonis, Merry Susanti
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 (433.658 KB) | DOI: 10.24912/jpa.v3i2.11720

Abstract

Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta
Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Indeks Lq45 Di BEI Melvin Herlambang, Rini Tri Hastuti
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 (363.86 KB) | DOI: 10.24912/jpa.v3i2.11796

Abstract

This research was conducted to analyze the effect of profitability, liquidity, leverage, and size of Public Accountant to audit report lag on LQ45 Index companies listed in Indonesia Stock Exchange period 2017-2019. The technique used in this research for determining the research sample was purposive sampling. The number of research sample is 27 companies from 32 companies registered as LQ45 Index companies. This research was using quantitative approach. Data analysis method used in this research is multiple linear regression analysis. The result showed that in simultaneously profitability, liquidity, leverage, and size of Public Accountant has a significant effect on audit report lag. Meanwhile, the result of partial research shows that leverage has a negative and significant effect on audit report lag. Profitability, liquidity, and size of Public Accountant has a negative and insignificant effect on audit report lag.
Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Persuahaan Manufaktur Stella Ferdy, Jamaludin Iskak
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 (379.493 KB) | DOI: 10.24912/jpa.v4i1.17565

Abstract

This research examine about the effect of profitability, financial distress, and leverage toward audit going concern opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This research used purposive sampling technique, there are 30 companies after filtered. Hence there are 90 samples used in this research for three years. The data was analyzed with logistic regression analysis that run by Statistical Product and Service Solution 25 for windows and Microsoft Excel 2016. Based on the analysis results, revealed that profitability and leverage have no significant effect, while financial distress has significant effect toward audit going concern opinion. Implication from the study is that auditor need to consider other things than just profitability, financial distress, and leverage. There are many other factors to be considered for auditor to not issue going concern.

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