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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 50 Documents
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Search results for , issue "Vol 2, No 1 (2020): Januari 2020" : 50 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2015-2017 Hendry Liman, Liana Susanto
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 (100.958 KB) | DOI: 10.24912/jpa.v2i1.7135

Abstract

The purpose of this research is for knowing the influence of firm size, leverage, firm age, and board size on firm performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used a purposive sampling technique with 66 samples of manufacturing companies in Indonesia for 3 years from 2015-2017. Processing and testing of the data used in this study are Microsoft Excel 2007 and Eviews version 10. The results of this study state empirically that leverage has a positive influence on firm performance while firm size, firm age, and board size do not have an influence on firm performance. This study also has several recommendations which are explained in conclusions and suggestions regarding the results of this study.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) Yunita Nursopiatin, Widyasari
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 (100.371 KB) | DOI: 10.24912/jpa.v2i1.7142

Abstract

The purpose of research is to obtain empirical evidence about the impact of leverage, profitability, sales growth, and firm size to Earnings Response Coefficient (ERC) on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 58 manufacture 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 hyphotesys is the regretion panel data analysis model. The results of this research are leverage have negative and significant effect, sales growth have positive and significant effect, meanwhile profitability and firm size have insignificant effect to Earnings Response Coefficient (ERC).
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Veronica, Rosmita Rasyid
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 (136.309 KB) | DOI: 10.24912/jpa.v2i1.7130

Abstract

The purpose of this study is to find out and analyze the influence of Human Capital Efficiency, Capital Employed Efficiency, Structural Capital Efficiency, firm size, and manajerial ownership on firm performance in manufacturing companies listed in Indonesia Stock Exchange from period 2015-2017. The research method used was purposive sampling with a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. The results of the study show that the human capital efficiency, structural capital efficiency, firm size, manajerial ownership do not have a effect on firm performance, while the capital employed efficiency have a positive effect on firm performance.
FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Aril Suryadi, FX Tjakrawala Kurniawan
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 (100.27 KB) | DOI: 10.24912/jpa.v2i1.7147

Abstract

This research was conducted to determine whether the company's growth, leverage affects the performance of companies in manufacturing sector companies listed on the Indonesia Stock Exchange, especially in 2013-2017. The number of samples used amounted to 115 data determined using purposive sampling, sample data obtained in the form of financial statements found at www.idx.co.id. The data in this study were processed with program eviews 10.0 by conducting descriptive statistical tests, common tests, fixed tests, random tests and hypothesis tests. Company growth has a significant positive effect on company performance with company size as a moderating variable, while leverage has a significant negative effect on company performance with company size as moderation.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Jonathan Suhanto, Merry Susanti
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 (146.525 KB) | DOI: 10.24912/jpa.v2i1.7152

Abstract

The purpose of this research is to obtain empirical evidence about the effect of audit committee, financial leverage, operating leverage, company efficiency, and firm size on the profitability of manufacturing industries listed on the Indonesia Stock Exchange in the period 2015-2017. This study used63 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. The research data was processed using Eviews 10. The results of the research showthat operating leverage and firm size has an effect on profitability, while auditcommittee, financial leverage, and company efficiency have no effect on profitability.
PERENCANAAN PAJAK PADA PT STRAWLAND UNTUK TAHUN 2018 Adrian Pranata, Estralita Trisnawati
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 (71.038 KB) | DOI: 10.24912/jpa.v2i1.7157

Abstract

This research was conducted with the aim of making tax saving by conducting tax planning at the company of PT STRAWLAND. The object of this study is a financial report in the form of an income statement from PT STRAWLAND for the year ending in 2018.Based on research, then with the right tax planning, the company can reduce fiscal profit from Rp. 9,403,222,014 to Rp. 9,254,034,183 so that it will reduce the income tax payable by Rp. 3,108,080. Tax planning carried out is tax planning on PPh 21 by changing the calculation method into gross up method, final PPh tax planning by doing gross up on car rental costs, and tax planning for entertainment costs by making a nominative list so that the costs can be charged in calculating taxable profits.
PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Raka Andrean, Ardiansyah Rasyid
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 (156.063 KB) | DOI: 10.24912/jpa.v2i1.7162

Abstract

The purpose of this research is to know the effect of working capital management and leverage as moderator variable on firm performance on manufacturing company that listed on BEI from 2015-2017. This research used 177 sample that were selected by using purposive sampling method in three years. This research uses SPSS software version 21 to analysing the hypothesis. The result of this research showed that there is a positive and significant effect of working capital management on firm performance, however there is no significant effect of leverage as moderator variable on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Nathania Debora T Sofia Prima Dewi
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 (132.462 KB) | DOI: 10.24912/jpa.v2i1.7167

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectual capital, leverage, firm size, and liquidity on firm performanceat 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 64 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 192data for three years. This research data was processed using EViews 10. Results shows that human capital efficiency, capital employed effiency and leverage has a significant influence on firm performance, while structural capital efficiency, firm size, and liquidity has no significant influence on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI LEMBAGA KEUANGAN YANG TERDAFTAR DI BEI Chelsy Felicia, Sufiyati
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 (199.376 KB) | DOI: 10.24912/jpa.v2i1.7141

Abstract

The purpose of this study is to find out whether there is an effect of liquidity, leverage, profitability, activity and firm size on the bond ratings of financial institutions listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses a purposive sampling method. The number of samples used in this study were as many as 114 samples. The results of this study show that liquidity has a significant negative effect on bond ratings, leverage has a significant negative effect on bond ratings, profitability has a significant positive effect on bond ratings, activity has no influence on bond ratings and firm size has a significant positive effect on bond ratings. The results also show that liquidity, leverage, profitability, activity and firm size together influence bond ratings.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DAN FIRM VALUE YANG TERDAFTAR DI BEI Adeline Connie, Jamaludin Iskak
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 (154.238 KB) | DOI: 10.24912/jpa.v2i1.7143

Abstract

The purpose of this research is to analyze the effect of firm size and profitability on debt policy and firm value. This study used a sample of 66 from 162 manufacturing companies selected using purposive sampling method for a total of 198 data in three years listed in the Indonesia Stock Exchange for the year 2015-2017. Data processing techniques used are Eviews version 9.0. 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 result of this research shows that firm size has no significant effect on debt policy, meanwhile profitability has a positive significant effect on debt policy. The results shows that firm size and profitablity have positive significant effect on firm value too while debt policy has a negative significant effect on firm value.

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