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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 3, No 1 (2021): Januari 2021" : 50 Documents clear
Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur Di BEI Aaron Edward Natanael, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.166 KB) | DOI: 10.24912/jpa.v3i1.11578

Abstract

The purpose of this research is to determine the effect of profitability, leverage, and firm size on firm value. This research uses secondary data which is financial information from the financial statements and annual report of the company. The research sample used 72 manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. Statistical analysis which is performed using multiple regression analysis to test the hypothesis. The results of this analysis indicate that profitability has negative effect on firm value, while leverage and firm size has no effect on firm value.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI Nicholas Edward, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.082 KB) | DOI: 10.24912/jpa.v3i1.11663

Abstract

The aim of this study was to find out  empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.
Pengaruh Pertumbuhan Penjualan, Profitabilitas, Struktur Aktiva, Ukuran, Dan Likuiditas Terhadap Struktur Modal Alfon, Yanti
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.292 KB) | DOI: 10.24912/jpa.v3i1.11668

Abstract

This study discusses to analyze and analyze the effect of growth, profitability, asset structure, firm size, and liquidity on capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2015-2017. The purposive method used in determining samples with several criteria was obtained by 65 samples of manufacturing companies and using linear multiple regression analysis. The results showed that growth, profitability, asset structure, and firm size had no significant effect on capital structure while liquidity had a positive and significant effect on capital structure.
Pengaruh Female Director, Institutional Ownership, Dan Profitability Terhadap Intellectual Capital Disclosure Andre Lorensa, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.246 KB) | DOI: 10.24912/jpa.v3i1.11399

Abstract

This study has purpose to determine the influence of female directors, institutional ownership, and profitability on intellectual capital disclosure. This study uses manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study used a purposive method in sampling and 39 companies was obtained. This study uses a fixed effect panel data model after conducting a chow test and a hausmann test. This study uses E-views 10 in data processing. The results of this study is that female directors have a positive influence on intellectual capital disclosure, while institutional ownership and profitability do not have an influence on intellectual capital disclosure.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Tahun 2016-2018 Yosua Hansen Putra, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.456 KB) | DOI: 10.24912/jpa.v3i1.11404

Abstract

The purpose of this research is to determine whether there is a significant effect between profitability, leverage, net working capital, and growth opportunity on cash holding. This study uses 534 data of manufacturing companies that have been listed on the Indonesia Stock Exchange in the period of 2016-2018 using purposive sampling technique. By analyzing descriptive statistical data and using the Eviews 9.0 program. The results of this study indicate that profitability, leverage, net working capital, and growth opportunity have a positive and significant effect on cash holding.
Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan Alvon Kertorahardjo, Liana Susanto
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.761 KB) | DOI: 10.24912/jpa.v3i1.11411

Abstract

The purpose of this study is to examine the effect of institutional ownership, solvability, liquidity, and firm size on financial performance. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research on solvability have significantly positive, and the other variables (institutional ownership, liquidity, and firm size) are not significant to the financial performance.
Faktor-Faktor Yang Mempengaruhi Financial Performance Dengan Earnings Management Sebagai Variabel Mediasi William Martin, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.664 KB) | DOI: 10.24912/jpa.v3i1.11417

Abstract

The purpose of this research is to examine empirical evidence the elements that influence financial performance with earnings management as mediating variable. The sample in this research was determined by purposive sampling method. The research conducted by taking 31 manufacturing companies with a family background. The result of this research shows that good corporate governance has a no significant positive effect on financial performance and significant negative effect on earnings management, earnings management has a no significant positive effect on financial performance, and earnings management can’t mediate effect of good corporate governance and corporate social responsibility on financial performance.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Periode 2016 – 2018 Lorenzo Salim, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.576 KB) | DOI: 10.24912/jpa.v3i1.11502

Abstract

The research was conducted with the aim of obtaining empirical evidence about the effect of dividend policy, liquidity, leverage, and firm size on the firm value listed on Indonesia Stock Exchange (IDX) in 2016-2018. This study uses data from financial statements published on the IDX’s official website and the company’s website. The research technique used was purposive sampling with total of 41 samples of manufacturing companies. This study uses a quantitive approach. The results of this study indicate that dividend policy has no significant effect on firm value. Liquidity and leverage have a positive and not significant effect on firm value. Firm size has a positive and significant effect on firm value.
Analisis Rekonsiliasi Fiskal Dan Perhitungan Pph Badan Pada PT XXX Tahun 2018 Adeline Michaella, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.912 KB) | DOI: 10.24912/jpa.v3i1.11509

Abstract

The research aims to know if fiscal reconciliation, the calculation of income tax and the calculation of tax installment art. 25 matched to the law of tax in Indonesia especially the law of the Republic of Indonesia No. 36 of 2008. This research is a descriptive study with surveyed to PT XXX directly. Data that used in this research is quantitative data such as commercial financial statement, fiscal financial statement, and company fiscal reconcilliation statement. The result of this research shows that fiscal correction conducted by PT XXX is not matched with the tax regulation, so that affect the calculation of income tax and tax installment art. 25 that had been already paid and reported.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kepemilikan Saham Terhadap CSR Devito Gandawidjaya, Susanto Salim
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.279 KB) | DOI: 10.24912/jpa.v3i1.11572

Abstract

This study aims to determine the relationship of company size, profitability,leverage and public share ownership on CSR. The purpose of analyzing the direction and influence of company size, profitability, leverage and public share ownership on CSR. This study uses manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018 as a population. The sample selection uses a purposive sampling technique from a total of 47 companies that have passed the research criteria. The results of this study indicate that company size has a significant positive effect on CSR, profitability has a significant positive effect on CSR, leverage has a significant negative effect on CSR and public share ownership has a significant positive effect on CSR in manufacturing companies.

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