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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 2, No 3 (2020): Juli 2020" : 50 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI RISK DISCLOSURE SEKTOR PERBANKAN YANG TERDAFTAR DI BEI Keziah Karfinto, Rousilita Suhendah
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 (188.25 KB) | DOI: 10.24912/jpa.v2i3.9548

Abstract

The objective of this research is to obtain empirical evidence about the effect of firm size, leverage, profitability, and public ownership on risk disclosure in banking companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research used 36 banking companies that were selected using purposive sampling method for a total of 108 data in three years. Data processed with EViews version 9. Random Effect Model is used to test the hypothesis in this study with panel data. The results of this research shows firm size has positive effect on risk disclosure, meanwhile leverage, profitability, and public ownership have no effect on risk disclosure. 
ANALISIS KEWAJIBAN PERPAJAKAN PPH 21, PPH 23 DAN PPH 4 AYAT 2 PADA PT TAC TAHUN 2018 Erythrina Orie Rahma, Purnawati Helen Widjaja, Nataherwin
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 (79.81 KB) | DOI: 10.24912/jpa.v2i3.9553

Abstract

This research aims to determine if the company engaged in the field of real estate, PT TAC has carried out the tax obligations as stipulated in the current taxation regulations in Indonesia. Research is also conducted to test compliance in making deposits and reporting of PT TAC Tax period notification on the three aspects of the tax in fulfilling its tax obligation as taxpayer body. The results showed that PT TAC has carried out taxation obligations on these three aspects in accordance with the prevailing regulations. There is no contingent obligation for PT TAC arising in fiscal year 2018. The three aspects of taxation include PPh 21, PPh 23 and PPh 4 paragraph 2.
PENGARUH CSR DAN PROFITABILITY TERHADAP FIRM VALUE DENGAN EARNINGS MANAGEMENT SEBAGAI PEMODERASI Lisa Septiani, F.X Kurniawan Tjakrawala
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 (202.771 KB) | DOI: 10.24912/jpa.v2i3.9558

Abstract

The purpose of this study was to determine the effect of CSR disclosure and profitability on Firm Value with Earnings Management as a moderating variable on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 65 samples of manufacturing companies that are determined by using purposive sampling. This research data was calculated with Microsoft Excel 2016 software and processed with Eviews 10. The results showed that CSR has a negative and not significant effect on Firm Value, Profitability has a negative and significant effect on Firm Value, Earnings Management has no significant effect in moderating the relationship of CSR to Firm Value, and Earnings Management has negative significant in moderating the relationship between Profitability and Firm Value.
PENGARUH FINANCIAL LEVERAGE, PROFITABILITY DAN CASH HOLDING TERHADAP INCOME SMOOTHING Carolline, Linda Santioso
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 (193.552 KB) | DOI: 10.24912/jpa.v2i3.9563

Abstract

The purpose of this study is to empirically examine the influence of financial leverage, profitability and cash holding towards income smoothing in manufacturing companies listed in Indonesia Stock Exchange from period 2016– 2018. This study used 63 data from manufacturing companies that have been selected using purposive sampling method with total 189 data for three years. The data used are secondary data in form of financial statements. This research used Eviews version 10.0 software to process the data. The result of research shows that financial leverage and profitability have negative influence towards income smoothing. Cash holding has no influence towards income smoothing.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Aldo, Jamaludin Iskak
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 (104.64 KB) | DOI: 10.24912/jpa.v2i3.9568

Abstract

This study aims to analyze the effect of company size, liquidity and profitability on firm value. This study uses a purposive sampling method, the type of data used is panel data for 2015-2017 in the form of manufacturing company data obtained from the Indonesia Stock Exchange with a total sample of 192 data. Data analysis techniques using multiple linear regression with the help of the Eviews 10.0 program. The results of this study indicate that company size and liquidity have a significant effect on firm value, while profitability has no significant effect on firm value.
FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Nadya Jovanca, Viriany, Henny Wirianata
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 (164.498 KB) | DOI: 10.24912/jpa.v2i3.9519

Abstract

This study was conducted to examine the analysis of factors affecting cash holding in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2016-2018. The sample used in this study is 74 manufacturing companies. This study used fixed effect model and multiple regression analysis. The results of this study indicate that leverage has an insignificant effect on corporate cash holding, net working capital has a significant negative effect on corporate cash holding, cash flow has a significant positive effect on corporate cash holding, and firm size has an insignificant effect on corporate cash holding
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP RETURN SAHAM Bias Pungky Markuri, Jamaludin Iskak
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 (169.86 KB) | DOI: 10.24912/jpa.v2i3.9524

Abstract

The purpose of this research is to examine empirical evidence the influence of profitability, leverage, liquidity, and corporate governance toward stock return 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 37 manufacturing companies. The result of this research shows that leverage, liquidity and corporate governance have no significant effect on stock return. Profitability has significant positive effect on stock return.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2016-2018 Thomas Adrian, 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 (124.677 KB) | DOI: 10.24912/jpa.v2i3.9560

Abstract

The purpose of this research is to examine the effect of liquidity, financial leverage, and firm size on firm performance of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2016-2018. The sample used is 72 companies. The results showed that liquidity variable has significant negative impact on firm performance, financial leverage variable has insignificant positive impact on firm performance, and firm size variable has insignificant negative impact on firm performance.
FAKTOR YANG MEMPENGARUHI PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fanny, Sufiyati M. F. Djeni Indrajati W
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 (237.491 KB) | DOI: 10.24912/jpa.v2i3.9529

Abstract

The purpose of this study is examine the analysis of factors affecting profitability of manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. Sample was selected using purposive sampling method amounted to 74 companies. Data processing techniques using multiple regression analysis that helped by EViews 10 program and Microsoft Excel 2016. The result of this study shows that partially working capital management and volume of capital have significant effect on profitability, while human capital efficiency, structural capital efficiency, capital employed efficiency and asset tangibility have no significant effect on profitability. However, this study shows that simultaneously working capital management, human capital efficiency, structural capital efficiency, capital employed efficiency, asset tangibility and volume of capital have a significant effect on profitability.
PENGARUH LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Arfin Taniman, Jonnardi
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 (148.271 KB) | DOI: 10.24912/jpa.v2i3.9565

Abstract

This study aims to analyze the relationship among proportion of leverage, likuidity, and firm size toward firm value. This research used purposive sampling method. The type data is panel data during 2014-2018 in the from Indonesia Stock Exchange with total sampel was 225 data. Data analysis technique using multiple linear regression with Eviews program 10.0. The results shows that proportion of likuidity have no significant effects on firm value, meanwhile leverage and firm size has significant on firm value.

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