Jurnal Paradigma Akuntansi
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.
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<![CDATA[Faktor-Faktor Yang Memengaruhi Financial Performance Dengan Earning Management Sebagai Variabel Intervening ]]>
<![CDATA[Cecilia Lisky, Sofia Prima Dewi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.15274
<![CDATA[The purpose of this research is to examine the influence of independent commissioners, institutional ownership, audit quality, corporate social responsibility, and leverage toward financial performance with a mediating effect study from earning management in manufacturing companies listed in the Indonesian Stock Exchange in the period 2017-2019. The sample was determined by purposive sampling method and have 72 valid data. The research processed with path analysis using SmartPLS ver. 3.2.9. software. The result of this research shows that institutional ownership has positive effect on financial performance, while leverage has negative effect on financial performance, and independent commissioners, corporate social responsibility and earning management have no effect on financial performance. The result of this research also shows that earning management cannot mediate the influence of independent commissioners, institutional ownership, audit quality, and corporate social responsibility toward financial performance. The implication of this study is the need to increase good corporate governance, corporate social responsibility, and concern on factors in the firm that will increase the firm’s financial performance.]]>
<![CDATA[Pengaruh Profitability, Firm Size, Dan Earnings Persistence Terhadap Earnings Response Coefficient ]]>
<![CDATA[Nicholas Eri Saputra, Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.15279
<![CDATA[The purpose of this research is obtain empirical evidence about effect of profitability, firm size, dan earnings persistence on earnings response coefficient in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research used 69 samples and 207 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and process using the Eviews 11 program. The result of this research indicated that earnings persistence has a positive and significant effect on earnings response coefficient while profitability and firm size have no significant effect on earnings response coefficient. The implication of this study is persistence profit will make investors more interested in investing.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Perataan Laba (Studi pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Susanti, Sufiyati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.15284
<![CDATA[This research aims at how the effect of profitability, financial leverage, net profit margin, liquidity, and firm size toward income smoothing on consumer goods industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and there was 35 companies been analyzed. Data processing techniques using binary logistic regression analysis what helped by Eviews 10 and Microsoft Excel 2019. The results of this study indicate that profitability, financial leverage, net profit margin, liquidity, and firm size didn’t have significant influence on income smoothing. The implication of this study is financial ratios that analyzed in this study and firm size can’t be used as indicator for investors to determine whether a company have income smoothing.]]>
<![CDATA[Pengaruh Profitability, Pbv, Firm Size Dan Dividen Terhadap Abnormal Return ]]>
<![CDATA[Chintia Triana, Hendro Lukman]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.15289
<![CDATA[The purpose of this study aims to determine and analyze the influence of profitability, price to book value, firm size, and dividend on abnormal return. The subjects of this research are the mining sectors listed on the Indonesia Stock Exchange for the year 2015-2019. The Sampling technique use was purposive sampling and the valid data was 20 companies. Data processing techniques used is multiple regression analysis what helped by SPSS version 22 program (Statistical Product and Service Solution) and Microsoft Excel 2010. The result of this study indicate that independent profitability, firm size, and dividen have no significant effect on abnormal return. While price to book value have a significant negative effect on abnormal return. The implication of this study is the need to increase profitability, and dividend so that will minimize abnormal return.]]>
<![CDATA[Pengaruh Tax Relaxation, Morale, Incentive Terhadap Tax Compliance Pasca Covid-19 ]]>
<![CDATA[Pebe Manda Sari, Ngadiman]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.15295
<![CDATA[This study has a purpose, namely to prove the influence of Tax Relaxation, Tax Morale, Tax Incentive on Tax Compliance in Indonesia after pandemic Covid-19. This study took the sample using the Non-Probability Sampling method with the Accidental approach. This study was conducted on people who have a NPWP and only distributed to tax payers who are aware of Tax Relaxation in Jakarta and understand tax incentives. The total sample used in this study were 78 respondents. Research data were processed using SmartPLS ( Partial Least Square) Version 3. The result of this study indicate that the influence of Tax Relaxation & Tax Morale have a significant positive effect on Tax Compliance while the research results for tax incentives show a significant effect on tax compliance.]]>
<![CDATA[Faktor–Faktor Yang Memengaruhi Tingkat Solvabilitas Perusahaan Asuransi Di Indonesia ]]>
<![CDATA[Ingrid Gabriela Tansen, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.14954
<![CDATA[The purpose of this study is to obtain and analyze empirical evidence about the effect of profit rate, return on investment and risk retention on the level of solvency of insurance companies in Indonesia from 2017 to 2019. Sample was selected using purposive sampling method and the valid data was 38 company. The data used are from financial reports published on the official websites of each company used in this study. Data processing techniques using multiple regression analysis what helped by E-views 11 and Microsoft Excel 2016. The results obtained, indicate that the profit rate has a significant and negative effect on the level of solvency and investment return have a significant and positive effect on the level of solvency. Meanwhile, the risk retention has no significant effect on the level of solvency. The implication of this study is the need to increase the role of the board of commissioners and ownership to increase social responsibility activities that will increase the firm value which will bring a good signal for investors.]]>
<![CDATA[Faktor Yang Mempengaruhi Profitabilitas Bank Konvensional Di Indonesia Tahun 2017 – 2019 ]]>
<![CDATA[Theresia Sherin Utama, Susanto Salim]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.14959
<![CDATA[The purpose of this research is to obtain empirical evidence about the effects of non performing loan, loan to deposit ratio, interest rate risk and intellectual capital on convensional bank profitability that is listed on the Indonesia Stock Exchange (IDX) for the period of 2017-2019. This research used 30 samples and 90 data from convensional bank companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 11.0 program. The result of this research indicate that non performing loan have a negative and no significant effect on profitability while loan to deposit ratio, interest rate risk and intellectual capital have a positive and significant effect on profitability.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di BEI ]]>
<![CDATA[Sherly Nurainun Bangun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.14967
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the effect of leverage, profitability and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange, IDX 2016-2019. In this study using secondary data obtained from the site www.idx.co.id by using 40 company that have been selected using purposive sampling method for 4 years a sample of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver 24.0. The results of this study indicate that leverage and dividend policy have no effect on firm value, while profitability shows that it has a positive and significant effect on firm value. The implication of this research is that profitability must be managed properly by the company because it can increase the value of the company which will give a good signal to investors.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Yang Terdaftar Pada Bursa Efek Indonesia ]]>
<![CDATA[Wendy Clarissa Santoso, Elizabeth Sugiarto Dermawan]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.15248
<![CDATA[This research aims to obtain empirical evidence about liquidity, firm growth, capital structure, profitability, and company age on firm value of manufacturing companies on the Indonesian Stock Exchange (IDX) during 2017-2019. Samples taken in this study as many as 232 data based on non probability sampling methods and purposive sampling techniques. This study uses multiple regression analysis and helped by SPSS program version 21 and Microsoft Excel 2013. The results of this research showed that firm growth and profitability had a significant positive effect on firm value. Liquidity and capital structure had a significant negative effect on firm value. Company age had a negative effect but do not have a significant effect on firm value. The implication of this research is the need to increase the determinants of firm as an investor’s consideration in doing investment.]]>
<![CDATA[Pengaruh Faktor Struktur Modal, Keputusan Investasi Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan ]]>
<![CDATA[Stefanie Kuswadi, Agustin Ekadjaja]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v3i4.15253
<![CDATA[This research aims to examine the effect of capital structure factors, investment decision, and managerial ownership on firm value of manufacturing company listed on Indonesia Stock Exchange during period 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 44 companies. Data processing techniques using multiple regression analysis assisted by EViews 11 SV program and Microsoft Excel 2016. The result showed that profitability, capital structure, and investment decision has significant positive impact on firm value, firm size has significant negative impact on firm value, and managerial ownership has insignificant negative impact on firm value. The implication of this study is the need to increase capital structure factors and managerial ownership to increase the firm value which attract lots of investors.]]>
