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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 545 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN GENERALIZED AUDIT SOFTWARE DI KAP Elsa Imelda, Yenni,
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 (177.247 KB) | DOI: 10.24912/jpa.v2i2.7667

Abstract

The purpose of this study is to obtain empirical evidence about the Generalized Audit Software feature moderate the relationship between perceived ease of use and the use of Generalized Audit Software on external auditors in the Public Accountant Office for the period  2019.  The  research  sample  was  obtained  using  the  random  purposive  sampling method, namely 12 Offices Public Accountant. The model used in this study is a structural equation model and the data in this study were processed using SmartPLS version 3.0 for Windows. The results of this study indicate that perceived ease of use has no significant effect on the use of Generalized Audit Software, the complexity of Generalized Audit Software features  has  a  significant  effect  on  the  use  of  Generalized  Audit  Software  while  the complexity of Generalized Audit Software features does not moderate the relationship of perceived ease of use and the use of Generalized Audit Software.
PENGARUH PROFITABILITAS, LIKUIDITAS, FIRM GROWTH, KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BEI Rosmita Rasyid, Dalvin Steven,
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.71 KB) | DOI: 10.24912/jpa.v2i1.7161

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity, company growth, dividend policy and investment decisions on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The method of selecting samples in this study was purposive sampling, while 33 companies were selected as samples. The technique of using data uses multiple regression analysis using the IBM SPSS Statistics 25. The results of this study show that profitability, dividend policy and investment decision are significantly positive related to firm value. Liquidity and firm growth are significantly negative firm value.
PENGARUH FIRM SIZE, PROFITABILITY, DAN CEO DUALITY TERHADAP RISK DISCLOSURE Herlin Tundjung Setijaningsih, Via Novianty,
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 | Full PDF (124.072 KB) | DOI: 10.24912/jpa.v2i3.9527

Abstract

The purpose of this research is to analyze the effect of firm size, profitability, and CEO duality of risk disclosure in listed banking companies in Indonesian Stock Exchange period 2016-2018. This research sample used 27 banking companies in Indonesian Stock Exchange during the period 2016-2018. This research uses the number of disclosure items in IFRS 7 in the index disclosed in each company’s annual report and also use multiple regression analysis. The results of this analysis indicate that firm size positively affect risk disclosure, while profitability and CEO duality have no impact on risk disclosure.
Faktor-Faktor Yang Berpengaruh Terhadap Cash Holdings Liana Susanto, Sheila Marcel,
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 (370.232 KB) | DOI: 10.24912/jpa.v3i2.11809

Abstract

The purpose of this study is to examine the effect of firm size, leverage, net working capital and capital Expenditure on cash holdings. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research indicate that only  firm size has a negative effect, while  the other variables (leverage, net working capital and capital expenditure) have no significant effect  on cash holdings.
PENGARUH INTELLECTUAL CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP FINANCIAL PERFORMANCE Thio Lie Sha, Bartolomeus Thomas Ardianto,
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.941 KB) | DOI: 10.24912/jpa.v2i1.7171

Abstract

The purpose of this research is to analyze the predictive effect of Intellectual capital, Firm size and leverage on Financial Performance. The sample of this research is 65 manufacturing companies listed on the Indonesia Stock Exchange within the year  2015-2017. Application that is used in this research is Eviwews 9. The results of the t test in this research indicate that Human capital, structural capital and capital employed have a significant influence on Financial performance, meanwhile firm size and leverage does not have a significant effect on financial performance. Simultaneously, the results of the F test in this research show Human capital, structural capital and capital employed, Firm size and leverage have an significant influence on the financial performance.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Di BEI Periode 2015 – 2017 Rosmita Rasyid, Lina Aliwinoto,
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5750

Abstract

The purpose of the research is to examine the factor that affect the capital structure. Population in this research are 156 manufacture companies and after sample selection using purposive sampling technique, 65 companies that have met the criteria. Dependent variable in this research is capital structure and independent variables consist of profitability, tangibility, firm size, non-debt tax shield, and firm age. The result showed that the profitability, tangibility, firm size, non-debt tax shield, and firm age simultaneously affect the capital structure, and partially tangibility and firm age have no significant effect to capital structure, while profitability, firm size and non-debt tax shield have a significant effect to capital structure
Faktor-Faktor Yang Mempengaruh Nilai Perusahaan Pada Perusahaan Manufaktur Otomotif Periode 2016-2019 Estralita Trisnawati, Clarissa Fortuna,
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 Estralita Trisnawati, Isabella Hadiwijaya,
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 Yanti, Hengky,
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 Susanto Salim, Linda Angelina,
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.

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