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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 CASH HOLDING PADA PERUSAHAAN MANUFAKTUR TAHUN 2016 – 2018 Corry Christina, Elizabeth Sugiarto D, 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 (209.557 KB) | DOI: 10.24912/jpa.v2i3.9535

Abstract

The purpose of this study is to obtain empirical evidence about factors that affect on Cash Holding at Manufacturing Companies listed in Indonesia Stock Exchange during 2016-2018. The number of samples used amounted to 64 companies by using purposive sampling method. This study used time series data analysis to test relationship between the factors that is used with Cash Holdings. The result of this study is Leverage and Capital Expenditure do not have significant to influence Cash Holding while Net Working Capital and Profitability have significant positive to Cash Holding.
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR PADA BEI DAN PROPER Stephanie Evelina, Henryanto Wijaya
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 (150.025 KB) | DOI: 10.24912/jpa.v2i3.9542

Abstract

This study aims to obtain empirical evidence about the effect of Good Corporate Governance (GCG) with managerialownership, institutional ownership, the proportion of independent commissioners and audit committeesand environmental performance on financial performance required with Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange and approved in PROPER in 2015-2018. Samples were selected using a purposive sampling method with 33 companies. Data processing techniques using multiple linear regression methods with software Eviews10. The results of this study showed that managerial ownership, institutional ownership, the proportion of independent directors, and the audit committees have no effect on financial performance. This study also shows that environmental performance has positive effect on financial performance.
FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR INDONESIA YANG TERDAFTAR DI BEI Angela Sarah Lie, 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 (148.937 KB) | DOI: 10.24912/jpa.v2i3.9547

Abstract

The purpose of this study is to analyze board diversity, firm size andprofitability of earnings quality in manufacturing companies listed in Indonesia stock exchange, especially from period 2016-2018 as population. Purpose sampling as a sampling method with a total of 105 data in the form of financial statements from www.idx.co.id. The analytical method used is panel data regression analysis with the help of the E-Views 9.0 program. The results of the study with a significance level of 5% indicate that only firm size andprofitability affects earnings quality. Board diversitydon’t affect earnings quality.
PENGARUH EXECUTIVE CHARACTERISTICS, FIRM SIZE DAN SALES GROWTH TERHADAP TAX AVOIDANCE Stefanny, Yuniarwati
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 (142.569 KB) | DOI: 10.24912/jpa.v2i3.9552

Abstract

The purpose of this research is to obtain empirical evidence about the effects of executive characteristics, firm size and sales growth ontax avoidance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2015-2018. The research is conducted by taking 67 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on tax avoidance (ETR) simultaneously (F test). The t test results showed that sales growth (GOS) has a significant negative effect on tax avoidance (ETR), while firm size (SIZE) and sales growth (GOS) have no positive significant effect on tax avoidance (ETR).
EARNINGS MANAGEMENT: FREE CASH FLOW, LEVERAGE, PROFITABILITY MODERATED BY FIRM SIZE Ricardo Hadi Widjaja, Liana Susanto
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 (108.721 KB) | DOI: 10.24912/jpa.v2i3.9521

Abstract

The purpose of this research is to determine the effect of free cash flow, leverage, and profitability on earnings management with firm size as a moderating variable on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 71 companies each year. The method of analysis used is panel data regression analysis with E-views 9.0. The results of the research with a significance level of 5% shows that free cash flow and profitability have no effect on earnings management while leverage has a negative effect on earnings management. Firm size strengthen the effect of leverage on earnings management and firm size does not moderate the effect of profitability on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Valencia Jastine, Liana Susanto
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 (116.995 KB) | DOI: 10.24912/jpa.v2i3.9557

Abstract

The purpose of this research is to obtain empirical evidence about the influence of working capital turnover, liquidity, solvency, and firm size toward profitability in manufacturing companies listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 65 samples of manufacturing companies that have been selected using purposive sampling method. Data processing technique in this research using program EViews 10th version. The result of this research indicate that all independent variables used in this research simultaneously have a significant effect on profitability. The result of partially test indicate that solvency has significant effect on profitability, while working capital turnover, liquidity, and firm size have an insignificant effect on profitability.
PENGARUH FREE CASH FLOW, STRUKTUR MODAL, DAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA Christabel, Nurainun Bangun
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 (180.519 KB) | DOI: 10.24912/jpa.v2i3.9526

Abstract

The research objective is to present empirical evidence of the effect of free cash flow, capital structure, and information asymmetry on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Company samples used in this study were 39 companies. This research uses a purposive sampling techniqueand uses panel data assisted by the E-views 10+ program in data processing. T test results in this research indicate that free cash flow has a negative and significant effect on earnings management, while capital structure and information asymmetry have no significant effect on earnings management.
PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL DAN CAPITAL EXPENDITURE TERHADAP CASH HOLDING Jeshineta Angeline Hengsaputri, Nurainun Bangun
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 (100.151 KB) | DOI: 10.24912/jpa.v2i3.9562

Abstract

The purpose of this study is to determine the effect of growth opportunity, net working capital and capital expenditure to the cash holding in manufacturing companies that listed in Indonesia Stock Exchange for the period of 2016-2018. The hypothesis was examined using multiple regression analysis and processed with Eviews 9. From the results of research that has been done, it can be concluded that net working capital show a negative and significant relation with cash holding. However insignificant relationship was found between growth opportunity and capital expenditure with cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PERUSAHAAN JASA YANG TERDAFTAR DI BEI Windatia Delfina Paulin, Elizabeth Sugiarto
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 (157.482 KB) | DOI: 10.24912/jpa.v2i3.9567

Abstract

This research aims to obtain empirical evidence about asset structure, firm size, growth opportunity, profitability, and liquidity that affect the capital structure of companies in the service companies that listed in Indonesian Stock Exchange. The period of observation in this study is the year from 2016 to 2018. Samples taken in this study as many as 579 data based on non probability sampling methods and purposive sampling techniques. This study uses multiple regression analysis. The results of this study indicate that the firm size have a positive significant effect on the capital structure, profitability dan liquidity have a negative significant effect on the capital structure, asset structure and growth opportunity does not have a significant effect on the capital structure.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN Elizabeth Yustina Andy, 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 (202.787 KB) | DOI: 10.24912/jpa.v2i3.9531

Abstract

This study aimed to examine the influence of firm profitability, firm liquidity, and firm solvability toward firm value. The population in this research is a number of 54 companies listed on the Indonesia Stock Exchange 2014-2018. The number of samples is 48 companies over the past five years, there are 240 samples. Sample was selected by using simple random sampling method. Data processing techniques in this research using program Eviews version 10.0. The results of this research indicate that all independent variables simultaneously have a significant effect on firm value. The partially test indicate that profitability has positive and significant effect on firm value, liquidity has negative and significant effect on firm value, while solvability has not significant effect on firm value.

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