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Jurnal Paradigma Akuntansi

jpa
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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 50 Documents

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Search results for , issue "Vol 1, No 2 (2019): April 2019" : 50 Documents clear

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

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 Kepatuhan Wajib Pajak Di Kpp Pratama Jakarta Palmerah Michelle Marceline, Yuniarwati
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to determine the effect of taxpayers awareness, taxation knowledge, and tax penalties on the compliance of individual taxpayers at KPP Pratama Jakarta Palmerah. This research uses primary data which the method to get the data by distributing questionnaires to individual taxpayers at KPP Pratama Jakarta Palmerah. The distribution of questionnaires was conducted on 22nd-24th October 2018. The samples used in this study is 110 respondents. The results showed that the taxpayers awareness did not have a positive effect on the compliance of individual taxpayers in KPP Pratama Jakarta Palmerah, while taxation knowledge and tax penalties had a positive effect on the compliance of individual taxpayers at KPP Pratama Jakarta Palmerah.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Manajemen Laba Viana Fandriani, Herlin Tunjung
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to discover whether the effect of profitability, leverage, firm size, and audit quality to earnings management. This research used purposive sampling method. The type of data is panel data during 2015-2017 in the form of data of property, real estate, and building construction obtained from Indonesia Stock Exchange with total sample was 153 data. Data analysis technique using multiple linear regression with Eviews (Economic Views) program 9.0. The results shows that leverage hassignificant positive efffect on earnings management, audit quality has significant negative effect on earnings management, meanwhile profitability and firm size have no significant effects on earnings management.

Faktor-faktor yang mempengaruhi profitability pada perusahaan manufaktur di bursa efek indonesia Edvan Dinardi Wiganda, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effect of employee stock ownership program, company efficiency, financial leverage, liquidity, and firm size on the profitability of manufacturing industries listed on the Indonesia Stock Exchange in the period 2015-2017. This study used 64 samples companies that have been selected through a purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements and annual reports. The research data was processed using Eviews 10. The results of the research showthat firm size has an effect on profitability, while employee stock ownership programs, company efficiency, financial leverage, and liquidity have no effect on profitability. Suggestions that can be given are for further research to be expected to use other independent variables such as corporate governance, operating cash flow, cash holding, inventory turnover, and net profit margin that may show better results.

Analisis Faktor – Faktor Yang Mempengaruhi Struktur Modal Dengan Inflasi Sebagai Variabel Moderasi Adelyne Teng, Jonnardi
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research was to analyze the influence of Profitability, Liquidity, and Firm Size on Capital Structure with Inflation as a moderating variable. The sample used in this study is manufacturing company that listed on the Indonesia Stock Exchange (IDX) 2013-2017. The result of this research shows that Profitability has no significant effect and negative on Capital Structure. Liquidity has significant effect and negative on Capital Structure and Firm Size has no significant effect and positive on Capital Structure. There is inflation as a moderating variable that strengthens up the relation between Firm size and Capital Structure.

Faktor-Faktor yang Mempengaruhi Pengungkapan Risiko Perusahaan Perbankan Yang Terdaftar Di Bei Jenni Meilody, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objective of this research is to obtain empirical evidence about the effect of profitability, firm size and firm age to risk disclosure on banking companies listed in the Indonesia Stock Exchange (IDX) for the year 2014-2017. This study used a sample of 116 banking companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hypothesis is the multiple linear regression method in which the test is performed on panel data. The results of this research are firm age have positive effect on risk disclosure, meanwhile profitability and firm size has no effect on risk disclosure.

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods Gisela Nindita Taslim, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to find the effects of financial leverage, asset returns, firm size and sales growth on firm’s value in consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2017. This research uses 39 consumer goods companies that have been selected using purposive sampling method from a total of 46 companies during three years and produced 117 company data samples. The data used are secondary data that contains company financial statements and company performance reports. Processing carried out in this study uses Eviews software. The results of this study indicate that financial leverage and asset returns have a positive and significant effect on firm value, but for company size and sales growth do not have a significant effect on firm value.

Faktor – Faktor Yang Mempengaruhi Kebijakan Hutang Perusahaan Manufaktur Yang Terdaftar Di Bei Cynthia Angela, Yanti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is examine the analysis of factors affceting debt policy of manufacture companies listed on Indonesia Stock Exchange for the period 2015-2017. Sample was selected using purposive sampling method amounted to 34 companies. Data processing techniques using multiple regression analysis what helped by Eviews 9.0 and Microsoft Excel 2010. The result of this study shows that partially institutional ownership and liquidity have significant effect on debt policy, while managerial ownership and profitability have no significant effect on debt policy. However this study shows that simultaneously institutional ownership, managerial ownership, profitability, and liquidity have a significant effect on debt policy.

Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Aktivitas, Dan Kebijakan Dividen Terhadap Harga Saham Stella Levina, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research was conducted to determine the effect of profitability, liquidity, leverage, activity, and dividend policy toward stock prices. In this research profitability is measured by ROE, liquidity is measured by CR, leverage is measured by DER, activity is measured by TATO, and dividend policy is measured by DPR. Purposive sampling method is used to collect the sample. The number of samples used is 15 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017 that meet the specified criteria. The analytical method used in this research is multiple linear regression. The program used to process the data is IBM SPSS 25. This research shows that profitability (ROE), liquidity (CR), leverage (DER) and activity (TATO) have a significant positive effect toward stock prices. On the other hand, dividend policy (DPR) has no significant effect toward stock prices despite showing that it is positively correlated.

Faktor-Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Manufaktur Di Bei Jessica, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, financial leverage, and liquidity on income smoothing at manufacturing firms listed on Indonesian Stock Exchange during the period of 2015-2017. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 60 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 180 data for three years. Binary Logistic Regression was used in analyzing the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 23. Results shows that firm size, financial leverage, and liquidity has a significant influence on the practice of income smoothing, while profitability has no significant influence on the practice of income smoothing.

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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