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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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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 50 Documents
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Search results for , issue "Vol 2, No 3 (2020): Juli 2020" : 50 Documents clear
PENGARUH KEPEMILIKAN MANAJERIAL, TINGKAT HUTANG DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI Ruth Novitaria Wiguna, Rini Tri Hastuti
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 (103.142 KB) | DOI: 10.24912/jpa.v2i3.9539

Abstract

The purpose of this study is to find out the effect of managerial ownership, leverage and growth opportunities to accounting conservatism. The population of this study is manufaktur companies that listed on Indonesia Stock Exchange for the periode 2015-2018. Data collected by purposive sampling method and the sample amounted to 56 companies. This study used multiple regression as techniques for data analysis and helped by Eviews verse 10.0 and Microsoft Excel 2013. The result of this study indicate that the negative impact of leverage on accounting conservatism, while managerial ownership and growth opportunities have no significant effect on accounting conservatism. However, this study shows that simultaneously managerial ownership, leverage, and growth opportunities have a significant effect on accounting conservatism.
ANALISIS FAKTOR YANG DAPAT MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI Yusuf Efendi, Lukman Surjadi
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 (159.72 KB) | DOI: 10.24912/jpa.v2i3.9544

Abstract

The purpose of this study is to empirically examine the influence of firm size, return on asset, net profit margins, and financial leverage towards income smoothing practice in manufacturing companies listed in Indonesia Stock Exchange from period 2016 – 2018. This study used 62 data from manufacturing companies that have been selected using purposive sampling method with total 186 data for three years. The data used are secondary data in the form of financial statements. This research used econometric views (E-Views) version 10 software to process the data. The result of research shows that return on asset has negative significant and net profit margnis has positive significant influence towards income smoothing practice, firm size and net profit margins have no significant influence towards income smoothing practice.
PENGARUH WORKING CAPITAL DETERMINANTS TERHADAP FIRM PERFORMANCE DENGAN MODERASI WORKING CAPITAL REQUIREMENT Velia Melisandra Sugiarto, Elsa Imelda
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 (217.455 KB) | DOI: 10.24912/jpa.v2i3.9549

Abstract

The purpose of this research is to obtain empirical evidence about the effect of cash flow, leverage, sales growth, firm size, and firm age on firm performance with Working Capital Requirement as a moderating variable in manufacturing companies listed on the Indonesian Stock Exchange during the period of 2016-2018. This research used 141 samples of corporate financial data that have been selected through purposive sampling method. The data used are secondary data in the form of financial and non-financial information from the company's annual report. Data processing in this research was done using e-views 11. The results showed that cash flow and firm size have a significant effect on firm performance. Working Capital Requirement weakens the effect of cash flow on firm performance.
PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP EARNINGS MANAGEMENT Monica Giovani, Agustin Ekadjaja
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 (91.853 KB) | DOI: 10.24912/jpa.v2i3.9554

Abstract

This thesis was made with the aim to examine the effect of corporate governance and firm size on earnings management. This study uses 44 data samples of consumer goods industry and miscellaneous industry listed on the Indonesia Stock Exchange from 2016-2018. This study uses Microsoft Office 365, IBM SPSS Statistics V21.0 and Eviews 9.0 software to process data. The results obtained in this study, namely firm size has a significant and positive influence on earnings management while corporate governance has insignificant influence on earnings management.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Tommy Dwiputra, Viriany
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 (180.367 KB) | DOI: 10.24912/jpa.v2i3.9523

Abstract

The purpose of this research is to examine empirical evidence the influence of profitability, liquidity, leverage, firm size, and dividend policy toward firm value on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 40 manufacturing companies. The result of this research shows that profitability has a negative significant effect on firm value, leverage has a positive significant on firm value. Liquidity, firm size, and dividend policy have no significant effect on firm value.
FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Lisnawati, Sufiyati
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 (215.027 KB) | DOI: 10.24912/jpa.v2i3.9559

Abstract

The purpose of this research is to examine the influence of profitability, leverage, liquidity, firm size and sales growth towards dividend policy in manufacturing companies listed in the Indonesian Stock Exchange in the period 2016-2018. The sample was determined by purposive sampling method. The research conducted by taking 33 manufacturing companies. The result of this research shows that leverage has positive significant effect on companies dividend policy, while profitability, liquidity, firm size and sales growth have no significant effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Gionia, Merry Susanti
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 (214.561 KB) | DOI: 10.24912/jpa.v2i3.9528

Abstract

The purpose of this study was to examine the effect of firm size, net working capital, cash flow, cash conversion cycle, leverage and growth opportunities on cash holding. The population of this study are all manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2016-2018. The data used in this study is collected through purposive sampling technique where 76 companies met the criteria in this study and were analyze using Eviews 10 with fixed effect model to test the hypothesis. The research shows that net working capital and leverage have a positive effect on cash holding. Cash conversion cycle and growth opportunities have a negative effect on cash holding. Finally, firm size and cash flow do not have effect on cash holding.
PENGARUH AUDITOR SIZE, AUDITOR TENURE DAN KEPEMILIKAN INSTITUSIONALTERHADAP BIAYA MODAL EKUITAS Meilisa, Susanto Salim
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 (140.396 KB) | DOI: 10.24912/jpa.v2i3.9564

Abstract

This study aims to examine the effect of the auditor size, auditor tenure, and institutional ownership against the cost of equity capital. The research sample is selected by purposive sampling method, which is manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018 period. From the sample selection process, obtained 95 companies during the past 3 years or as many as 147 data. Analysis of data using multiple regression analysis using the IBM SPSS Statistics 23 program. The results showed that auditor tenure affect negatively significant to cost of equity capital, while auditor size and institutional ownership have a non-significant affect on cost of equity capital.
PENGARUH GCG, STRUKTUR KEPEMILIKAN, MODAL INTELEKTUAL, DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN Phan William, Agustin Ekadjaja
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 (163.517 KB) | DOI: 10.24912/jpa.v2i3.9543

Abstract

This study aims to analyze the influence of good corporate governance, ownership structure, intellectual capital and financial leverage on financial performance. This research used purposive sampling method. The type of data is panel data during 2016-2018 from the Stock Exchange The Indonesian effect with total sample 189 data. Data analysis techniques using multiple linear regression with Eviews 10. The results indicate that good corporate governance, managerial ownership and institutional ownership have no significant effect on financial performance, but intellectual capital and financial leverage have an effect significant impact on financial performance.
PENGARUH CAPITAL INTENSITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR Grace Angela, Vidyarto Nugroho
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 (71.218 KB) | DOI: 10.24912/jpa.v2i3.9538

Abstract

This study aims to examine the effect of capital intensity, liquidity, and leverage on tax aggressiveness. The dependent variable used in this study is tax aggressiveness measured using an effective tax rate (ETR) measure. While the independent variables used in this study are capital intensity, liquidity, and leverage. The population in this study amounted to 177 Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) during 2016-2018. Determination of the research sample using purposive sampling method and obtained a sample of 67 Manufacturing Companies based on certain criteria. The results showed that liquidity had a significant effect on tax aggressiveness. While capital intensity and leverage have no significant effect on tax aggressiveness.

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