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Contact Name
Nuryasman MN
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Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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Dki jakarta
INDONESIA
Jurnal Paradigma Akuntansi
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
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.
Articles 50 Documents
Search results for , issue "Vol 2, No 2 (2020): April 2020" : 50 Documents clear
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 PENGUNGKAPAN TATA KELOLA PERUSAHAAN, RETURN ON ASSET, LEVERAGE TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI Felix Jonathan, Estralita Trisnawati
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 (540.832 KB) | DOI: 10.24912/jpa.v2i2.7616

Abstract

The purpose of this study is to obtain empirical evidence on the effect of corporate governance,  return  on  asset,  leverage  to  tax  avoidance  that  listed  in  Indonesia  Stok Exchange, with a total of 46 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that corporate governance and leverage does not significantly influence tax avoidance. However, return on asset have positive and significant influence tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Yulianto, Widyasasi
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 (341.25 KB) | DOI: 10.24912/jpa.v2i2.7622

Abstract

The  objective  of  this  research  is  to  obtain  empirical  evidence  about  the effect   of   capital  structure,  firm  growth,  dividend  policy,  profitability  and  investment decision to firm value on manufacturing companies listed in the Indonesia Stock Exchange for the year 2015-2017. This study used a sample of 72 manufacturing 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  and  profitability  have  positive  effect  on  firm  value.  Meanwhile  financial leverage and dividend policy has no effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN MANUFAKTUR PERIODE 2015-2017 Talia, Merry Susanti
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 (268.065 KB) | DOI: 10.24912/jpa.v2i2.7628

Abstract

The purpose of this research is to know the effect of firm size, capital structure, liquidity, sales growth, and inflation on firm performance on manufacturing company listed in BEI from 2015-2017. This research used 135 observations that were selected using purposive sampling methodin three years. This research uses SPSS software version 21 to analyse the hypothesis. The result for this research showed that there is a positive and significant effect of firm size, liquidity, and sales growth on firm performance, however there is no significant effect of capital structure and inflation on firm performance.
PENGARUH SALES GROWTH, BOARD SIZE, DIVIDEND PAYMENT, DAN CASH FROM OPERATION TERHADAP CASH HOLDING Panji Satria Panalar, Agustin Ekadjaja
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 (401.898 KB) | DOI: 10.24912/jpa.v2i2.7639

Abstract

This research was conducted in order to determine whether the sales growth, board size, dividend payment, and cash from operation affect the cash holding on manufacturing companies listed in Indonesia Stock Exchange, especially in 2015-2017. The number of samples that be used were 93 data is determined using purposive sampling, the sample of data was obtained is financial statements from  www.idx.co.id. The data in this study were processed using SPSS 21 by analyzing descriptive statistical tests, classic assumption tests and hypothesis testing. Cash from operation have an influence on cash holding, while the sales growth, board size, and dividend payment have no influence on cash holding.
PENGARUH PROFITABILITY, FIRM SIZE, TANGIBILITY DAN GROWTH OPPORTUNITY TERHADAP CAPITAL STRUCTURE Yensen Kusno, Jonnardi
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 (136.498 KB) | DOI: 10.24912/jpa.v2i2.7644

Abstract

The purpose of this study was to determine the effect of Profitability, Firm Size, Tangibility, and Growth Opportunities on Capital Structure in Manufacturing Companies on the Stock Exchange in the 2014-2018 period. This study uses 38 companies that have been selected using the purposive sampling method for 5 years, namely 2014,2015,2016,2017 and2018. The data processing uses Eviews version 10. The results show Profitability, Firm Size, Tangibility, Growth Opportunities have an influence on the Structure Capital.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT KEPATUHAN PENYAJIAN LAPORAN KEUANGAN SESUAI PSAK 1 Caroline Pujiono, Elsa Imelda
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 (530.569 KB) | DOI: 10.24912/jpa.v2i2.7658

Abstract

The purpose of this study is to analyze of a firm’s characteristics, which include the profitability, industry type, and liquidityon the level of compliance in presenting financial statement based on PSAK 1 to the service firm registered in the Indonesian Stock Exchange on the period 2016-2018. The samples in this studytaken using a purposive sampling method. The data in this study is processed by Eviews 10.0, the result shows that the level of compliance in presenting financial statements based on PSAK 1 of Indoneisan companiesis82.55%  in  average.  The  regression  analysis  shows  a  significant  relationship  between industry type with the compliance level. The other independent variable, profitability and liquidityinsignificant on the compliance level based on PSAK 1.
FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI BEI PADA PERIODE 2015-2017 Viviana, Lukman Surjadi
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 (260.182 KB) | DOI: 10.24912/jpa.v2i2.7663

Abstract

This study aims to examine the effect of company size, profitability, and business risk on capital structure in listed manufacturing companies in Indonesian Stock Exchange period 2015-2017. This study use 24 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study indicate that company size has a significant positive effect on capital structure while profitability and business risk has a not significant negative effect on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR INDONESIA Michelle Gautami Japar, Merry Susanti
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 (421.133 KB) | DOI: 10.24912/jpa.v2i2.7668

Abstract

The purpose of this study is to determinethe factors affecting the capital structure of  the  company  manufacturing  listed  in  IDX  for  the  period  2016-2018them  are  asset structure, profitability, liquidity, company size, growth, and sales growth, with a total of 100 samples. This study uses secondary data which tested using Eviews 10. The results of this study showed that asset structure, profitability, liquidity, growth, and sales growth have no effect on capital structure, while company size has effect on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE Vina Meiliana, Rini Tri Hastuti
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 (282.038 KB) | DOI: 10.24912/jpa.v2i2.7673

Abstract

The purpose of this research is to analyse the effect of leverage, activity, and firm growth on financial performance of manufacturing company listed on the Indonesia Stock Exchange (IDX) during period 2016-2018. Sampling in this study used a purposive sampling method. The sample used is 112 samples. The result of this research showed that leverage has significant negative impact on financial performance, activity has significant positive impact on financial performance, and firm growth has insignificant positive impact on financial performance.