Jurnal Paradigma Akuntansi
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.
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<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Yolanda Abigail Hartanto]]>;
<![CDATA[Tony Sudirgo]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23493
<![CDATA[The purpose of this study was to identify the effect of profitability, leverage, institutional ownership, and firm size on tax avoidance. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019 using eview version 10. This study uses purposive sampling as the sampling technique and uses 84 manufacturing companies as research samples. The results of this study conclude that firm size has a significant positive effect on tax avoidance, while profitability, leverage and institutional ownership do not have a significant effect on tax avoidance. The implication of this research is to know the factors that influence tax avoidance.]]>
<![CDATA[PENGARUH LIQUIDITY, LEVERAGE, TOTAL ASSET TURNOVER, DAN FEMALE DIRECTOR TERHADAP FINANCIAL PERFORMANCE ]]>
<![CDATA[Selsha Gabriella Soeandi]]>;
<![CDATA[Rosmita Rasyid]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23494
<![CDATA[This research aims to have an empirical test on the effect of liquidity, leverage, total asset turnover, and female director toward financial performance on manufacturing firm listed consistently on the Indonesia Stock Exchange during the period of 2017-2020. Sample was selected using purposive sampling method. The total number of samples used was 452 samples. The research data was obtained from financial statements and annual reports, which collected in Microsoft Excel 2016. Data processing techniques using multiple regression analysis and processed by Eviews 12. This research revealed that partially liquidity, leverage, and total asset turnover have positive impact on financial performance, while female director has negative impact on financial performance. Meanwhile,simultaneously the four independent variables have an impact on financial performance. The implication of this study is the need to increase the liquidity, leverage, total asset turnover, and decrease the presence of female director to improving the company’s financial performance which will bring a good signal for investors to have an investment activity.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Meliana Angela Lintungan]]>;
<![CDATA[Lukman Surjadi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23495
<![CDATA[The purpose of this study is to examine and obtain empirical evidence of the effect of profitability, leverage, firm size and growth opportunity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used secondary data in the form of company financial statements. The sample selection in this study used purposive sampling method based on certain criteria which were processed using the Eviews 12.0 program. The amount of data obtained is 240 data for 3 years. The results of this study indicate that profitability and firm size has a significant positive effect on cash holding, growth opportunity has a significant negative effect on cash holding, while leverage have no significant effect on cash holding.]]>
<![CDATA[PENGARUH EXECUTIVE COMPENSATION, MANAGERIAL OWNERSHIP DAN PROFITABILITY TERHADAP EARNINGS QUALITY ]]>
<![CDATA[Frisca Angela]]>;
<![CDATA[Nurainun Bangun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23496
<![CDATA[This research aims to see the effect of executive compensation, managerial ownership, and profitability on earnings quality. The profit contained in the financial statements of a company aims to be a benchmark as a performance appraisal by the company as a basis for decision making by the company, so that many companies commit fraud against financial statements. Earnings quality is the answer to determine the accuracy of earnings in the financial statements made by the company. This study uses a population of manufacturing companies listed on the Indonesia Stock Exchange which provides complete data on the variables studied during the 2018-2020 period, and 141 observations were selected from 2018 to 2020. In this study it was found that executive compensation and managerial ownership proved to have no effect on earnings quality. Meanwhile, this study shows that profitability is proven to have an effect on earnings quality.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR KEBIJAKAN HUTANG PADA PERUSAHAAN PROPERTI DAN REAL ESTATE ]]>
<![CDATA[Vina Heresta]]>;
<![CDATA[Susanto Salim]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23498
<![CDATA[This study aims to analyze the effect of earning volatility, liquidity, asset structure, free cash flow, and sales growth on debt policy in property and real estate companies for the 2017-2019 period. This type of research is descriptive research using a purposive sampling method in determining the sample. The sample in this study used 35 property and companies real estate listed on the Indonesia Stock Exchange. Hypothesis testing in this study using multiple regression analysis methods. This study performs data processing using software SPSS(Statistical Package for the Social Sciences) version 25. The results show that earning volatility and sales growth have no significant effect on debt policy, liquidity has a significant negative effect on debt policy. asset structure has a significant positive effect on debt policy, and free cash flow has a significant negative effect on debt policy.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 ]]>
<![CDATA[Rahel Christiana Surya]]>;
<![CDATA[Thio Lie Sha]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23505
<![CDATA[This study aims to determine the effect of total asset turnover, firm growth, profitability, firm size on dividend policy in manufacturing companies in 2018-2020. The sample was selected based on the purposive sampling method and the valid data were 21 companies. The data processing technique in this study uses multiple regression analysis assisted by Eviews version 12 and Microsoft Excel 2010. The results of this study indicate that total asset turnover and profitability have a significant negative effect on dividend policy, while firm growth and firm size have no significant effect on dividend policy. The implication of this research is the importance of analyzing the prospects and performance of the company in order to improve dividend policy and attract investors to invest.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Vinsensia Vania Heng]]>;
<![CDATA[Vidyarto Nugroho]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23507
<![CDATA[The purpose of this study is to obtain empirical evidence whether firm size, profitability, leverage, firm growth, liquidity, and activity affect firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used in this research is purposive sampling. The sample used in this study were 35 companies. The data processing technique used is multiple regression analysis assisted by the EViews 10 program and Microsoft Excel 2007. The results show that profitability has a positive effect on firm value, and firm growth has a negative effect on firm value, while firm size, leverage, liquidity, and activity does not affect firm value. The implication of this research is the need to increase profitability which will increase the firm value which will be a positive signal for investors.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM PERFORMANCE DENGAN DIMODERASI OLEH OWNERSHIP CONCENTRATION ]]>
<![CDATA[Yenny Vanisa]]>;
<![CDATA[Viriany Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23518
<![CDATA[This research aims to determine the effect of corporate social responsibility on firm performance with ownership concentration as a moderating variable. Firm performance is proxied by return on asset (ROA). Sample is derived by purposive sampling method from non-financial firms listed in SRI KEHATI index from 2017-2019 period. Method used to regress the panel data is General Least Square (GLS) through Eviews 12. This research finds that first, CSR positively and significantly affects firm performance. Second, ownership concentration fails to moderate the effect of CSR towards firm performance. Ownership concentration acts as homologiser moderator, a variable initially known to be able to moderate the relationship between CSR and firm performance, but after being regressed, fails to do so.]]>
<![CDATA[DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Roderick Delano Chandra]]>;
<![CDATA[Linda Santioso]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23519
<![CDATA[The purpose of this study is to determine empirically the effect of firm size, dividend policy, capital structure, profitability, and liquidity on firm value either partially or simultaneously. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. The sample selection method used is purposive sampling. The companies used as research objects are 42 companies out of a total of 168 companies. The research method used in this research is multiple linear regression analysis. The results obtained from this study are that liquidity has a negative and insignificant effect on firm value, capital structure and dividend policy have a positive and insignificant effect on firm value, profitability has a positive and significant effect on firm value, and firm size has a negative and significant influence on firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DENGAN PROFITABILITY SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Angelica Angelica]]>;
<![CDATA[Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i2.23520
<![CDATA[This study aims to determine the effect of liquidity and total asset turnover on dividend policy with profitability as a moderating variable in manufacturing companies listed in the Indonesian Stock Exchange in 2018-2020. The sample was selected using the purposive sampling method, and the valid data were 39 companies. The data processing technique in this study uses multiple regression analysis assisted by Eviews version 12 and Microsoft Excel 2010. This study indicates that liquidity and total asset turnover have an insignificant negative impact on dividend policy. Profitability doesn't moderate the effect of liquidity on dividend policy. However, profitability can moderate the effect of total asset turnover ondividend policy. The implication of this research is to know the importance of analyzing the company's performance to improve dividend policy and attract investors to invest.]]>
