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 ASSET GROWTH, LEVERAGE, STRUKTUR AKTIVA DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Sherly Milenia]]>;
<![CDATA[Thio Lie Sha]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25086
<![CDATA[This research aims to determine the effect of asset growth, leverage, asset structure and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Purposive sampling method was used in determining the sample with several criteria, so that 33 of manufacturing companies were obtained. The data processing technique uses multiple regression analysis using EviewsVersion 12. The results of this study indicate that asset growth and asset structure have a positive and significant effect, while leverage and business risk have a negative and significant effect on capital structure. The implication of this research is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving the company's performance for the better.]]>
<![CDATA[PENGARUH LIQUIDITY, FOREIGN OWNERSHIP, DAN GOOD CORPORATE GOVERNANCE TERHADAP DIVIDEND POLICY ]]>
<![CDATA[Kevin Hans Setiawan]]>;
<![CDATA[Nurainun Bangun]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25094
<![CDATA[The purpose of this study is to determine the effect of liquidity, foreign ownership, and Good Corporate Governance on dividend policy on manufacturing companies that listed on Indonesia Stock Exchange on 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 38 companies. Data processing techniques using multiple regression analysis what helped by Eviews 12 program. The result of this study stated that liquidity had a significant effect on dividend policy. While foreign ownershipand Good Corporate Governance didn’t have significant effect on dividend policy. This study also stated that independent variable liquidity, foreign ownership, and Good Corporate Governance simultaneously have a significant effect on dividend policy. The implication of this study is the need to increase company’s liquidity to increase dividend policy on the company.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Jessica Alvon Wiegianto]]>;
<![CDATA[Lukman Surjadi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25095
<![CDATA[This study aims to examine and analyze whether there is an influence between asset structure (tangibility), profitability, liquidity, and firm size on the asset structure of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. In this research, there are 80 companies that will be studied by having a total of 240 data. This company uses secondary data in the form of company financial statements taken from the website www.idx.co.id. The sample selection in this study used a purposive sampling method and the data testing technique used multiple linear analysis processed using EViews 12. The results of the research that have been conducted indicate that the asset structure (tangibility) and profitability have no effect on capital structure while liquidity has a significant negative effect on capital structure and firm size have a positive and significant effect on capital structure.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR TAHUN 2017-2020 ]]>
<![CDATA[Kevin Aldri]]>;
<![CDATA[Rosmita Rasyid]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25096
<![CDATA[This research aims to obtain empirical evidence on the influence of financial leverage, net working capital, firm size, profitability, growth opportunity, and capital expenditure on corporate cash holding in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. This study used purposive sampling methods in sampling and obtained as many as 58 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. The study used multiple linear regression analysis. This research conducted data processing using Eviews application version 12 and Microsoft Excel 2019. The results of this study showed that financial leverage, net working capital, and capital expenditure negatively affect cash holding, profitability has a positive effect on cash holding, and firm size and growth opportunity have no effect on cash holding.]]>
<![CDATA[PENGARUH SELF ASSESMENT SYSTEM, PENGETAHUAN, SANKSI, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WP. ]]>
<![CDATA[Vania Vashtiany Sofyan]]>;
<![CDATA[Tony Sudirgo]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25097
<![CDATA[This study aims to determine how the effect of self-assessment system, knowledge of taxation, tax sanctions, and tax socialization on individual taxpayer compliance in annual tax reporting. The sample was selected by purposive sampling method and the valid data were 100 taxpayers. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for Windows which was released 24 and Microsoft Excel 2013. The results of this study indicate that the self-assessment system has a significant effect on taxpayer compliance. Knowledge of taxation, tax sanctions, and socialization of taxation have no effect on taxpayer compliance. The implication of this research is the need for efforts, support, motivation from the government, especially the Directorate General of Taxes to convince taxpayers to participate in carrying out their tax obligations so that they have a good impact on the country.]]>
<![CDATA[PENGARUH LIKUIDITAS, LEVERAGE, FIRM SIZE, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Sari Ayu Awal]]>;
<![CDATA[Viriany Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25098
<![CDATA[In this study, the purpose is to determine the effect of liquidity, leverage, firm size, andalso capital structure on the financial performance of manufacturing companies. For the sample of this study amounted to arround 185 manufacturing companies, there is have on the Indonesia Stock Exchange (IDX) during the period of 2017-2019, and alsousing the purposvie sampling method, also with the application program named of Eviews-12. The final test result of this study indicate that liquidity and capital structurehave a significant and negative effect on financial performance. Meanwhile, leverageand firm size do not have effect on financial performance.]]>
<![CDATA[PENGARUH FIRM SIZE, LIQUIDITY, LEVERAGE, PROFITABILITY, DAN GROWTH TERHADAP DIVIDEND POLICY ]]>
<![CDATA[Jessica Jecia]]>;
<![CDATA[Sufiyati Sufiyati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25099
<![CDATA[The purpose of this study was to examine the effect of firm size, liquidity, leverage, profitability, and growth on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling. The sample in this study were 39 companies. This study uses multiple linear regression analysis using Eviews 12 software. The results of this study indicate that liquidity and growth have a negative and significant effect on dividend policy. While other variables, namely firm size, leverage, and profitability have a positive and insignificant effect on dividend policy.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI DENGAN LEVERAGE SEBAGAI MODERASI ]]>
<![CDATA[Angela Veronica]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25100
<![CDATA[This study aims to observe the effect of institutional ownership, company size, and conflict of interest on accounting conservatism in manufacturing industry that was listed in Indonesia Stock Exchange during the research period. The study period starts from January 1, 2018 to December 31, 2020. The research finds that fixed effect model is the best model used in this study. Independent variables which are institutional ownership and conflict of interest were found not affect accounting conservatism significantly. However, this study found that company size had positive and significant effect to the accounting conservatism level. Leverage as a moderating variable was found not able to moderateeach independent variables on accounting conservatism.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Anggita Rahmadhani]]>;
<![CDATA[Ardiansyah Ardiansyah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25101
<![CDATA[This research aims to obtain empirical facts regarding the effect of leverage, firm size, institutional ownership, and audit committee on earnings management in manufacturing companies in the basic and chemical industry sector and the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2019 period. In this research, the multiple regression model is used to test the independent variable against the dependent variable. Samples that have been selected by purposive sampling method, resulted in as many as 52 companies. The data processing in this research utilizes the Eviews 12 application and Microsoft Excel 2010. The results of this research show that the variables of firm size, institutional investor, and audit committee have no significant effect on earnings management, while the leverage variable displays a significant positive effect on earnings management.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL ]]>
<![CDATA[Ariedina Ariedina]]>;
<![CDATA[Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i3.25103
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the effect of the independent variable which are proportion of independent commissioner, board size, audit committee’s meeting frequency, audit committee’s size and profitability on dependent variable, intellectual capital disclosure. The sample on this research is limited on manufacturing companies listed on Indonesia Stock Exchange during the year 2017-2019. Data processing techniques examined by logistic regression and using Eviews 12 SV to process the data. The result of this research was board size and audit committee’s size have significant and positive impact on intellectual capital disclosure,while proportion of independent commissioner, audit committee’s meeting frequency,and profitability have no significant impact on intellectual capital disclosure.]]>
