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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 2 (2020): April 2020" : 50 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA BUMN Hingdi Pangestu, 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 (460.584 KB) | DOI: 10.24912/jpa.v2i2.7614

Abstract

This research aims to obtain empirical evidence factors that affect Firm Value of BUMN listed in Indonesian Stock Exchange during the periode of 2014-2017. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is BUMN listed in the Indonesia Stock Exchange (IDX) during the year 2014-2017. This research is conducted with a sample of 23 data from BUMN. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0 program. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that Leverage and Firm Quality has effect on Firm Value, while Inflation and Gross Domestic Product (GDP) has no effect on Firm Value.
PENGARUH PROFITABILITAS, STRUKTUR ASET, LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Viandy, Elizabeth Sugiarto Dermawan
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 (295.905 KB) | DOI: 10.24912/jpa.v2i2.7620

Abstract

The purpose of this research is to know the effect of profitability, tangibility, liquidity and sales growth on capital structure on manufacturing company listed on BEI from 2015-2017. This research used 141 observation that were selected using purposive sampling methodin three years. This research uses SPSS software version 23 to analysing the hypothesis. The result for this  research showed that  there  is  a  negative and  significant  effect  of  liquidity on  capital structure, however there is no significant effect of profitability, tangibility and sales growth.
PENGARUH LIKUIDITAS, EFISIENSI MODAL KERJA, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Alfred Kamsari, Herlin Tundjung Setijan
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 (245.284 KB) | DOI: 10.24912/jpa.v2i2.7625

Abstract

The purpose of this study is to obtain the empirical evidence regarding to the effect of liquidity, efficiency of working capital, leverage, and firm size on profitability in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples were selected by using the purposive sampling method and selected 66 companies as the samples that met the criteria of 155 companies listed on the IDX. The results showed that firm size has a significant and negative on firm profitability. It means that the relationship between firm size and profitability is inversely proportional. While liquidity, efficiency of working capital, and leverage do not have a significant effect on firm profitability.
PENGARUH KARAKTERISTIK EKSEKUTIF, KOMPENSASI MANAJERIAL PUNCAK, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI Amoreta Yulianti Harlan, Estralita Tris
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 (744.105 KB) | DOI: 10.24912/jpa.v2i2.7631

Abstract

The purpose of this study was to analyze the influence of executives’ characteristic, top management  compensation  and  corporate governance  of  manufacturing  company in Indonesian Stock Exchange before and after tax amnesty. The sample used for each year is 40 companies. The result show that executives’ characteristic has no effect on tax avoidance, top management compensation has a positive effect on tax avoidance and corporate governance has effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI Dennie, Sufiyati
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 (300.352 KB) | DOI: 10.24912/jpa.v2i2.7642

Abstract

The purpose of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and company growth on firm value in manufacturing companies consumer goods sector listed on Indonesia Stock Exchange in 2015 – 2018. The sampling method used purposive sampling with total sample 104 data which was financial statement from www.idx.co.id. The collected data were analyzed by using Eviews 10. The research result that independent variables describe the dependent variable up to 94.00% while 6% is described by other factors. Independent variable profitability, firm size, liquidity, company growthdo not have a significant effect on firm value, while the leverage have a significant effect on firm value.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rendy, Rouilita Suhendah
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 (562.988 KB) | DOI: 10.24912/jpa.v2i2.7656

Abstract

The purpose of this study was to study the effect of liquidity, leverage, and profitability  on  firm  value  in  manufacturing  companies  listed  on  the  Indonesia  Stock Exchange (IDX) in the period 2015-2017. This study used a non-probability sample method with a purposive sampling technique. The number of samples used in this study were 96 samples. The results of this study indicate that liquidity (CR) has a significant and negative effect on firm value, leverage (DAR) does not affect on firm value, and profitability (NPM) has a significant and positive effect on firm value. leverage (DAR), and profitability (NPM) together against company value. 
PENGARUH SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN INFRASTRUKTUR TERDAFTAR DALAM BEI PERIODE 2015-2017 Danielle Christie, 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 (424.507 KB) | DOI: 10.24912/jpa.v2i2.7661

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of sustainability report on company profitability at infrastructure company listed in Indonesia Stock  Exchange  during  2015-2017.  The  sampling  method  used  in  this  study  to  collect research sample is purposive sampling method with the result that 47 companies at infrastructure  in  Indonesia  Stock Exchange during  2015-2017  collected  as  the research sample. Data used for this study is obtain from audited financial statement for the year end December 31st and sustainability report during 2015-2017. Panel data regression is used to test the hypothesis using Eviews 10.0. The result of this study shows economic dimension of sustainability report don’t have significant effect on company profitability, environment and social dimension of sustainability report have significant effect on company profitability.
PENGARUH MANFAAT. KEMUDAHAN PENGGUNAAN, PRIVASI, DAN PENINGKATAN KINERJA SESEORANG DALAM PENGADOPSIAN CLOUD COMPUTING Elgeen Frydianto Jeffry Soewandi, 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 (394.529 KB) | DOI: 10.24912/jpa.v2i2.7666

Abstract

This study aims to obtain empirical evidence regarding the effect of perceived usefulness, perceived ease of use, privacy, and performance expectancy in adopting cloud computing. This study uses primary data obtained from questionnaires that have been shared. The population in this study are employees who work in Jakarta. This research was conducted with a sample of 76 respondents. The data collection technique used in this study was primary data  which  was  processed  using  the  Statistical  Package  for  the  Social  Sciences  (SPSS) program ver 23.0. The statistical method used to test hypotheses is multiple linear regression methods. The results showed that perceived usefulness, perceived ease of use, and privacy did not affect the adoption of cloud computing but that performance expectancy were influential.
PENGARUH ASSET GROWTH, PROFITABILITY, FIRM SIZE, OPERATING CASH FLOW TERHADAP STOCK RETURN Michelle, Thio Lie Sha
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 (300.935 KB) | DOI: 10.24912/jpa.v2i2.7671

Abstract

The purpose of this study is to obtain evidence that shows the effects of asset growth, profitability, firm size, and operating cash flow to stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. This study  uses39  samples  of  manufacturing  companies  that  have  been  selected  through  a purposive sampling method for three years. The data used are secondary data consisting of financial information from financial statements and annual reports. The data in this study is processed using the statistic program E-views ver. 10.0. The F-test result shows that asset growth, profitability, firm size, and operating cash flow simultaneously have a significant effect on stock return. The t-test result shows that partially firm size has a significant and negative effect on stock return, operating cash flow has a significant and positive effect on stock return, whereas asset growth and profitability have no significant effect on stock return.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA PT REDSUN LESTARI TAHUN 2018 Clerencia Krisanti, Helen Widjaja, Syanti Dewi
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 (363.958 KB) | DOI: 10.24912/jpa.v2i2.7676

Abstract

Tax revenues in Indonesia mostly come from income tax, especially corporate income tax. The purpose of this research is to find out whether the calculation of Corporate Income Tax including the fiscal profit / loss statement compiled by the company is in accordance with the applicable tax provisions in Indonesia. The research method used is descriptive method. The results of this research are the fiscal corrections compiled by the company that are not in accordance with the provisions of taxation because there are still accounts that have not done fiscal correction, and the calculation of corporate income tax is also not in accordance with the taxation laws caused by fiscal correction errors and the application of the calculation of the Act Article 31E Income Tax.

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