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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
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 4, No 1 (2022): January 2022" : 50 Documents clear
Faktor-Faktor Yang Mempengaruh Nilai Perusahaan Pada Perusahaan Manufaktur Otomotif Periode 2016-2019 Clarissa Fortuna, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.996 KB) | DOI: 10.24912/jpa.v4i1.17560

Abstract

In this study, an analysis of the effect of tax planning and tax avoidance on firm value in automotive manufacturing companies listed on the IDX for the period 2016-2019 was conducted. The sample selection used purposive sampling with a panel data model with a total study of 13 companies. The study was conducted using the Statistical Package for the Social Sciences (SPSS) ver 25 and SmartPLS 3.3.2. The results showed that tax planning had a significant negative effect on firm value, while tax avoidance had no effect on firm value. This research shows that debt funding and firm size control variables have no effect on firm value. The implication of this research is that if companies do tax planning and tax avoidance that is too aggressive, it will be illegal and can lead to tax audits from the tax authorities. The value of the company will decrease because the company is deemed non-compliant with tax regulations.
Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Persuahaan Manufaktur Stella Ferdy, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.493 KB) | DOI: 10.24912/jpa.v4i1.17565

Abstract

This research examine about the effect of profitability, financial distress, and leverage toward audit going concern opinion on manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period. This research used purposive sampling technique, there are 30 companies after filtered. Hence there are 90 samples used in this research for three years. The data was analyzed with logistic regression analysis that run by Statistical Product and Service Solution 25 for windows and Microsoft Excel 2016. Based on the analysis results, revealed that profitability and leverage have no significant effect, while financial distress has significant effect toward audit going concern opinion. Implication from the study is that auditor need to consider other things than just profitability, financial distress, and leverage. There are many other factors to be considered for auditor to not issue going concern.
Analisis Pengaruh Leverage, Inovasi, Cash Flow Dan Pembiayaan Eksternal Terhadap Nilai Perusahaan Angela Juni, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.073 KB) | DOI: 10.24912/jpa.v4i1.16694

Abstract

This study aimed to examine the influence of leverage, innovation, cash flow and external financing on firm value. In this study using data from manufacturing companies listed on the IDX from 2018-2019 obtained a PROPER rating with a total of 30 companies or 60 data. In selecting the sample using purposive sampling method and analysis in this study multiple linear regression analysis with the help of the program Eviews version 11. The results of this study indicate that leverage and external financing have a significant influence on firm value. But, innovation & cash flow have no significant influence on firm value. The implication of the results of this study is that increasing leverage and external financing can increase the value of the company which will provide a good signal for external parties which with high leverage and external financing can show high public trust in the company. 
Dividend Policy Pada Perusahaan Manufaktur Dengan Variabel Kontrol Firm Size Maria Gabriela, Yanti, Syanti Dewi
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.701 KB) | DOI: 10.24912/jpa.v4i1.17018

Abstract

The purpose of this study is to empirically prove the effect of board gender diversity, independent board, and foreign ownership on dividend policy with firm size as the controlling variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Based on the predetermined criteria, 53 manufacturing companies were selected as samples in this study using purposive sampling method. The analytical method used in this study is multiple linear regression using EViews 11. The results of this study indicate that foreign ownership has a positive and significant effect on dividend policy, while gender diversity and independent boards have a positive and insignificant effect on dividend policy. Firm size as controlling variable has a significant effect on dividend policy.
Faktor-Faktor Yang Mempengaruhi Cash Holdings Pada Perusahaan Manufaktur Tahun 2017-2019 Marlin Yang, Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.515 KB) | DOI: 10.24912/jpa.v4i1.17050

Abstract

The purpose of this research is to determine the effect of cash flow volatility, liquidity, firm size, and leverage on cash holdings of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The samples used in this research were 87 manufacturing companies each year selected by purposive sampling technique. The instrument used to obtain secondary data was carried out by observing the financial statements of manufacturing companies listed on the Indonesian Stock Exchange in 2017-2019. The analytical method used is multiple regression analysis with EViews program. The results of this research indicate firm size has a positive effect on cash holdings and liquidity has a negative effect on cash holdings. While cash flow volatility and leverage have no effect on cash holdings.
Pengaruh Ukuran Perusahaan, Leverage, Corporate Governance, Dan Profitabilitas Terhadap Manajemen Laba Marina Tanudjaja, Merry Susanti
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.793 KB) | DOI: 10.24912/jpa.v4i1.17055

Abstract

The objective of this study was to obtain an empirical evidence about the effect of firms’ size, leverage, institutional ownership, and profitability on earnings management in manufacturing companies which listed in Indonesia Stock Exchange on 2017-2019. Sample was selected using purposive sampling amounted to 74 manufacturing companies that met the criteria. Data processing techniques used multiple regression analysis that helped with Eviews 11 program. The results showed that firms’ size, leverage, and institutional ownership had no effect on earnings management, but profitability had positive effect on earnings management. The implication of this research was to provide information for companies about earnings management so the companies can minimize the possibility of earnings management and provide knowledge about earnings management for academics and future researchers. 
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Dengan Profitabilitas Sebagai Pemoderasi Giovanni Angeline, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.332 KB) | DOI: 10.24912/jpa.v4i1.17286

Abstract

This research aims to know the influence of dividends, company assets, company size and growth on debt policy selection decisions that should be taken by the companies listed on the IDX in period of 2017-2019. The sample selection was done by using the purposive sampling method and some secondary data as many as 182 companies with 37 sample. Processing data in this study is using a Moderated Regression Analysis (MRA), which was carried out with the 11th version of the E-views application and with the support from Michrosoft Office 365. The results obtained show that dividend policy and profitability have a significant effect on company debt policy, while asset structure, size and growth the company does not have a significant effect on debt policy. Profitability is significantly moderates the relationship between dividend policy and debt policy, but cannot moderates or un-significant or weaken the relationship of other independent variable with debt policy. The implication of this research is the need to increase the use of good debt in order not to experience excess internal funds and excess use of external funds, in order to avoid agency problems and agency costs that arise.
Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Kenny Howard, Linda Santioso
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.795 KB) | DOI: 10.24912/jpa.v4i1.17291

Abstract

The purpose of this study was to analyze the effect of liquidity, profitability, firm size and leverage on firm value on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research used 54 companies that were selected using purposive sampling method in three years. Data processing technique using multiple regression analysis with SPSS version 22 and Microsoft Excel 2016. The result of this study indicate that liquidity does not significantly influence on firm value, profitability have positive and significantly influence on firm value, firm size have positive and significantly influence on firm value and leverage have positive and significantly influence on firm value. The implication of this study is the need to increase the profitability, firm size and leverage to increase the firm value which will bring a good signal for investors.
Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Tahun 2017-2019 Garry Linggo, Viriany, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.53 KB) | DOI: 10.24912/jpa.v4i1.17525

Abstract

The purpose of this research is to examine the effect of leverage, firm size, profitability, liquidity, and net working capital on cash holding of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2017-2019. The sample used is 70 companies, the sample was selected using purposive sampling method. Data processing techniques using Eviews 10. The result showed that leverage variable has insignificant negative impact on cash holding, firm size has insignificant negative impact on cash holding, profitability has insignificant positive impact on cash holding, liquidity has significant positive impact on cash holding and net working capital has insignificant negative impact on cash holding. The implication of this study is to consider liquidity and net working capital for optimalization of company’s cash holding.  
Faktor-Faktor Yang Memengaruhi Profitabilitas Pada Perusahaan Manufaktur Agnes Tania, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i1.17519

Abstract

This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, total asset turnover, firm size, and sales growth toward profitability in manufacturing companies listed on Indonesia Stock Exchange during 2017-2019. This study uses 37 companies as the research sample selected using purposive sampling method with a total of 111 data for three years. The data processing technique uses multiple linear regression assisted by EViews 11 program. The results of this study indicate that total asset turnover has a positive effect on profitability, leverage has a negative effect on profitability, while liquidity, firm size, and sales growth have no effect on profitability. The implication of this study is the need to increase total asset turnover and reduce leverage to increase company profitability which will provide good signals for investors.