cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nuryasman MN
Contact Email
jurnalparadigmaakuntansi@gmail.com
Phone
+6285692324687
Journal Mail Official
jurnalparadigmaakuntansi@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
Location
Kota adm. jakarta barat,
Dki jakarta
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 9 Documents
 1 
Search results for , issue "Vol 1, No 1 (2019): Januari 2019" : 9 Documents clear
Faktor Yang Mempengaruhi Earning Management Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Christoforus Richard, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.715 KB) | DOI: 10.24912/jpa.v1i1.7303

Abstract

The purpose of this research is to analyze the effect of earning power, firm size and leverage on earning management. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2014-2016 as the population. Purposive sampling technique was used and 115 were selected as samples. Data processing in this research used software program IBM SPSS version 23. The result shows that: (1) There is a significant impact of Earning power on Earning management. There are no significant impact of Firm size and Leverage on Earning management. (2) There is simultanously a significant impact of Earning power, Firm size, and Leverage on Earning management.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur Rica, Estralita Trinsawati
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.126 KB) | DOI: 10.24912/jpa.v1i1.7308

Abstract

This study aims to examine the effect of cash flow volatility, geographic dispersion, and tax amnesty on tax avoidance of manufacturing industry firms listed on the Indonesian Stock Exchange period of 2010-2016. Using path analysis model with Statistical Product and Service Solution (SPSS) version 22and SmartPLS 3.0. This study examined the secondary data from financial statement for tax avoidance. There are sixindicators of tax avoidance used as proxy. This studt gives result that cash flow volatility, geographic dispersion, and tax amnesty have an insignificant effect on tax avoidance.
Pengaruh Profitability, Growth, Tangibility, Dividend Policy Dan Fcf Terhadap Debt Policy Clara, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.589 KB) | DOI: 10.24912/jpa.v1i1.7304

Abstract

This study aims to obtain empirical evidence on the influence of profitability, growth, tangibility, dividend policy and free cash flow on the value of companies’ debt policy in  manufacturing companies listed on the Indonesia Stock Exchange during 2014-2016. Tests using purposive sampling with SPSS ver 23.0. The number of samples used in this study were 114 samples. T test shows that profitability and free cash flow have positive and unsignificant effect, growth and dividend policy have negative and unsignificant effect, and tangibility has positive and significant influence on debt policy. The result of F test is profitability, growth, tangibility, dividend policy and free cash flow have simultant significant influence on debt policy.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Properti Dan Real Estate Aldi Ardian, Hendro Lukman, Henny
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.454 KB) | DOI: 10.24912/jpa.v1i1.7309

Abstract

The purpose of this research is to analyze the effect of total accrual, leverage, and cash flow volatility influence earnings persistence on property and real estate companies listed at Indonesian Stock Exchange, especially from period 2013-2015 as population. The sampling method used purposive sampling with total sample 69 data which was financial statement from www.idx.co.id. The collected data were analyzed by using SPSS 22.0. The research results that independent variables describe the dependent variable up to 9,2% while 90,8% is described by other factors. Independent variable total accrual affects earnings persistence. Meanwhile leverage, and cash flow volatility doesn’t affects earnings persistence. 
Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di BEI Elbert Yohanto, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.468 KB) | DOI: 10.24912/jpa.v1i1.7305

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectualcapital, financial leverage, and ownership structure to financial performance in manufacturing companies listed in the Indonesia Stock Exchange for the period 2014-2016. The research is conducted by taking samples of 37 manufacture companies using purposive sampling method. This research uses multiple regression for data analysis. The t test shows that managerial ownership has no significant effect on financial performance, meanwhile intellectual capital and financial leverage have significant positive effects, and institutional ownership has significant negative effect on financial performance. The F test shows that intellectual capital, financial leverage, managerial ownership, and institutional ownership have simultaneously effects on financial performance.
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Richard Malvin, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.486 KB) | DOI: 10.24912/jpa.v1i1.7310

Abstract

The purpose of this study is to analyze the effects of profitability, leverage, and firm size on the value of companies in manufacturing companies listed in Indonesia Stock Exchange (BEI) for the period 2014-2016. Sample was selected using purposive sampling method amounted to 50 companies. Data processing techniques using multiple regression analysis what helped by SPSS 20 for Windows and Microsoft Excel 2010. The result of this study shows that partially profitability have significant effect on the value of companies, while leverage and firm size have no significant effect on the value of companies. Futhermore this study shows that simultaneously profitability, leverage, and firm size have significant effect on the value of companies.
Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Di BEI Tahun 2014-2016 Hadrian Nicholas, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.087 KB) | DOI: 10.24912/jpa.v1i1.7306

Abstract

The purpose of this research is to analyze the effect of firm size, profitability, dividend policy, debt policy, and firm growth on firm value. This research uses manufacturing company listed in Indonesia Stock Exchange for the period 2014-2016 as the population. Using purposive sampling, 123 data are selected as samples.The result shows that firm size and profitability have a significant positif effect on firm value. Dividend policy and debt policy have a positif effect but do not have a significant effect on firm value. Firm growth have a negative effect but do not have a significant effecton firm value
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur Silviana, Widyasari
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (83.448 KB) | DOI: 10.24912/jpa.v1i1.7311

Abstract

The purpose of this research is to determine the effect of corporate governance, leverage, firm size, and profitability on tax avoidance. This research uses secondary data by collecting data through website (www.idx.co.id) on manufacturing industries listed in Indonesia Stock Exchange for the period 2014-2016. This research use sampel of 42 companies to be sampel and using SPSS version 23.0. Based on research shows that the research results are as follows: (1) Corporate Governance is a significance effect on Tax Avoidance. (2) Leverage, Firm Size, and Profitability is not significance effect on Tax Avoidance. (3) There is joint influence between Corporate Governance, Leverage, Firm Size, and Profitability on Tax Avoidance.
Faktor-Faktor Yang Mempengaruhi Tarif Pajak Efektif Perusahaan Manufaktur Yang Terdaftar Di BEI Juliani dan Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i1.7307

Abstract

The purpose of this study is to examine the effect of firm size, profitability, leverage, and capital intensity towards effective tax rate on manufacturing companies listed in Indonesia Stock Exchange for period 2014 to 2016. The sampling method is by purposive sampling method and 67 companies chosen as sample. SPSS (Statistical Product and Service Solution) version 21 used to process data. The result shows that partially firm size, profitability, and leverage have significant effect on effective tax rate, while capital intensity have no significant effect. Simultaneously, firm size, profitability, leverage, and capital intensity have effect on effective tax rate.

Page 1 of 1 | Total Record : 9

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2024): April 2024 Vol. 6 No. 1 (2024): januari 2024 Vol. 5 No. 4 (2023): Oktober 2023 Vol. 5 No. 3 (2023): Juli 2023 Vol. 5 No. 2 (2023): April 2023 Vol. 5 No. 1 (2023): Januari 2023 Vol. 4 No. 4 (2022): Oktober 2022 Vol. 4 No. 3 (2022): Juli 2022 Vol. 4 No. 2 (2022): April 2022 Vol 4, No 2 (2022): April 2022 Vol 4, No 1 (2022): January 2022 Vol. 3 No. 4 (2021): Oktober 2021 Vol 3, No 4 (2021): Oktober 2021 Vol 3, No 3 (2021): Juli 2021 Vol. 3 No. 3 (2021): Juli 2021 Vol 3, No 2 (2021): April 2021 Vol 3, No 1 (2021): Januari 2021 Vol. 3 No. 1 (2021): Januari 2021 Vol. 2 No. 4 (2020): Oktober 2020 Vol 2, No 4 (2020): Oktober 2020 Vol 2, No 3 (2020): Juli 2020 Vol 2, No 2 (2020): April 2020 Vol. 2 No. 2 (2020): April 2020 Vol. 2 No. 1 (2020): Januari 2020 Vol 2, No 1 (2020): Januari 2020 Vol 1, No 1 (2019): Januari 2019 Vol 1, No 4 (2019): Oktober 2019 Vol 1, No 3 (2019): Juli 2019 Vol. 1 No. 2 (2019): April 2019 Vol 1, No 2 (2019): April 2019 More Issue