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Nuryasman MN
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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 3, No 2 (2021): April 2021" : 50 Documents clear
Pengaruh Roa, Der, Size, Dan Eps Terhadap Harga Saham Perusahaan Manufaktur Mark Gerald Muhonis, Merry Susanti
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.658 KB) | DOI: 10.24912/jpa.v3i2.11720

Abstract

Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta
Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Indeks Lq45 Di BEI Melvin Herlambang, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.86 KB) | DOI: 10.24912/jpa.v3i2.11796

Abstract

This research was conducted to analyze the effect of profitability, liquidity, leverage, and size of Public Accountant to audit report lag on LQ45 Index companies listed in Indonesia Stock Exchange period 2017-2019. The technique used in this research for determining the research sample was purposive sampling. The number of research sample is 27 companies from 32 companies registered as LQ45 Index companies. This research was using quantitative approach. Data analysis method used in this research is multiple linear regression analysis. The result showed that in simultaneously profitability, liquidity, leverage, and size of Public Accountant has a significant effect on audit report lag. Meanwhile, the result of partial research shows that leverage has a negative and significant effect on audit report lag. Profitability, liquidity, and size of Public Accountant has a negative and insignificant effect on audit report lag.
Pengaruh Firm Characteristics Dan Corporate Governance Terhadap Real Earnings Management Jeremy Gracias Vinchen, Linda Santioso
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.648 KB) | DOI: 10.24912/jpa.v3i2.11801

Abstract

This study aims to examine the effect of firm characteristics and governance on real earnings management. The dependent variable used is firm size, profitability, leverage, audit committee meetings, and board size. The independent variable is real earnings management, as measured by Roychowdhury (2006) and Al-Haddad & Whittington (2018). The research method uses multiple regression analysis. The research sample used 47 manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018 which were selected using purposive sampling. The research findings show that leverage has a positive effect and other variables have no effect.
Pengaruh Female Director, Institutional Ownership, Dan Profitability Terhadap Intellectual Capital Disclosure Andre Lorensa, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.173 KB) | DOI: 10.24912/jpa.v3i2.11806

Abstract

This study has purpose to determine the influence of female directors, institutional ownership, and profitability on intellectual capital disclosure. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study used a purposive method in sampling and 39 companies was obtained. This study uses a fixed effect panel data model after conducting a chow test and a hausmann test. This study uses E-views 10 in data processing. The results of this study is that female directors have a positive influence on intellectual capital disclosure, while institutional ownership and profitability do not have an influence on intellectual capital disclosure.
Pengaruh Intensitas Modal Dan Koneksi Politik Terhadap Tax Avoidance Industri Barang Konsumsi Alvin Hartantio, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.053 KB) | DOI: 10.24912/jpa.v3i2.11811

Abstract

The purpose of research is to obtain about the impact of capital intensity and political connection towards tax avoidance on manufacture companies in the goods and consumption industry sectors listed on the Indonesia Stock Exchange (IDX) in 2012-2018. This study used 196 samples of manufacture companies in the industrial sector of goods and consumption base on purposive sampling method. The data used are secondary data in the form of financial statements. The analysis model was tested using SPSS software version 25 and SmartPLS version 3.3.2. The rasults showed that capital intensity have no positive and significant effect on tax avoidance and political connections have no connections have no positive and significant effect toward tax avoidance. For further research are expected to adding other independent variables, and not use purposive sampling techniques.
Faktor Faktor Yang Mempengaruhi Kebijakan Dividen Kristian, Viriany
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.453 KB) | DOI: 10.24912/jpa.v3i2.11688

Abstract

This research was conducted with the aim to determine the effect of Profitability, Liquidity, Leverage and Company Size on Dividend Policy on Manufacturing Companies on the Indonesia Stock Exchange Period 2016-2018. The results of this study indicate that the Profitability and Negative Liquidity are Significant and Leverage and Company Size shows positive but not significant results.
Faktor-Faktor Yang Memengaruhi Profitabilitas Perusahaan Manufaktur Frederick, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.659 KB) | DOI: 10.24912/jpa.v3i2.11693

Abstract

The purpose of this study is to examine the effect of sales growth, firm size, liquidity, capital structure, and working capital on profitability on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses secondary data in the form of financial statements which ends on 31 December ended period which was tested using Eviews Software version 11.0 SV. This study uses 31 manufacturing companies that have been selected through a purposive sampling method with a total of 93 data for three years. The results of the research showed that capital structure has negative effects to the profitability, while sales growth, firm size,, liquidity, and working capital have no effect to the profitability.
Faktor-Faktor Yang Mempengaruhi Cash Holding Garry, Viriany
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.712 KB) | DOI: 10.24912/jpa.v3i2.11687

Abstract

This study was conducted to examine the effect of liquidity, firm size, leverage and growth opportunity on corporate cash holding in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2016-2018. The sample used in this study is 75 manufacturing companies. This study used fixed effect model and multiple regression analysis. The results of this study indicate that liquidity has a significant positive effect on corporate cash holding, firm size has an insignificant negative effect on corporate cash holding, leverage has a significant positive effect on corporate cash holding, and growth opportunity has an insignificant negative effect on corporate cash holding
Faktor-Faktor Yang Mempengaruhi Peringkat Obligasi Pada Perusahaan Keuangan Catherine Amelia Wijaya, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.985 KB) | DOI: 10.24912/jpa.v3i2.11692

Abstract

This study was made with the aim to examine the effect of board size, board independence, leverage and profitability on bonds rating. This study uses 69 data samples from financial companies listed on the Indonesia Stock Exchange from the period of 2016-2018. This study uses Microsoft Office 365 software and IBM SPSS Statistics V25.0 to perform data processing. The results obtained in this study are board size has a positive and significant effect on bonds rating, leverage has a negative and significant effect on bonds rating while board independence and profitability has insignificant influence on bonds rating.
Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Property Dan Real Estate Christian, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.421 KB) | DOI: 10.24912/jpa.v3i2.11697

Abstract

The purpose of this study is to determine the effect of independent variables consisting of leverage, profitability, sales growth, company size, and capital intensity on dependent variable tax avoidance. The sample used in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The method for sampling is purposive sampling in order to obtain 38 companies. Data processing for this research used EViews 10 software. Tests used to obtain the model are Chow test and Hausman test. The best model used after conducting the test is Random Effect Model (REM). So the results of this research is leverage and profitability affect tax avoidance, while sales growth, company size, and capital intensity do not affect tax avoidance.

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