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[Faktor-Faktor Yang Memengaruhi Income Smoothing Dengan Mediasi Effective Tax Rates ]]>
<![CDATA[Nathania Clarissa]]>;
<![CDATA[Sofia Prima Dewi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19569
<![CDATA[The purpose of this research is to obtain empirical evidence about the effect of profitability, leverage and institutional ownership on income smoothing with effective tax rates as mediating variable. The sample used in this research is 35 property, real estate and building construction companies from a total population of 56 companies listed consistently on Indonesia Stock Exchange in 2017-2019. The side technique used is purposive sampling and the valid data was 35 companies. This study uses Structural Equation Model (SEM) which was helped by Smart PLS 3.0. The results showed that institutional ownership has a positive effect on income smoothing, leverage has a positive effect on effective tax rates, profitability has a negative effect on effective tax rates, while profitability, leverage and effective tax rates has no effect on income smoothing. Also, effective tax rates have no effect on mediate profitability and leverage through income smoothing. The implication of this research is the need to increase cautiousness of stakeholders in reading financial reports due to the possibility of income smoothing which could lead into inaccurate decisions.]]>
<![CDATA[Pengaruh Environmental Disclosure Quality Terhadap Firm Performance Dimoderasi Oleh Board Independence ]]>
<![CDATA[Livia Marcellina Tanujaya]]>;
<![CDATA[Elsa Imelda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19573
<![CDATA[The purpose of this study is to obtain empirical evidence on the effect of the quality of environmental disclosure on company performance as moderated by the existence of the company's independent board of commissioners in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research design used to examine the effect of the independent variables on the dependent variable through moderating variables is a descriptive study with a purposive sampling method and resulted in 261 sample. To test the hypothesis, the panel data regression model is used. Data processing in this study uses the Eviews version 10. The results show that the quality of the company's environmental disclosure does not have a significant effect on company performance, but the quality of environmental disclosure has a positive effect on company performance. This study also shows that the proportion of the company's independent board of commissioners has a significant moderating effect to strengthen the relationship between the quality of environmental disclosure on company performance. The implication of this research is to improve corporate governance mechanisms, especially in the structure and proportion of independent boards of commissioners which turns out to be important in strengthening the relationship between environmental disclosure quality and firm performance.]]>
<![CDATA[Pengaruh Leverage, Sales Growth Dan Board Size Terhadap Cash Holding ]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19574
<![CDATA[The purpose of this research is to analyze the effect of leverage, sales growth and board size on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 - 2019. Sample used in this research was determined by purposive sampling method. Sample used in this research was 106 companies from a total of 182 companies registered as manufacturing. The research data was processed using Econometric Views program for Windows version 11 (EViews version 11) and Microsoft Excel 2016. Results obtained from this research indicate that leverage has a positive and significant effect on cash holding, sales growth has a negative and significant effect on cash holding and board size has no significant effect on cash holding.]]>
<![CDATA[Faktor-Faktor Yang Memengaruhi Earnings Management Pada Perusahaan Manufaktur ]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19576
<![CDATA[This study aims to determine the effect of institutional ownership, foreign ownership, blockholder ownership, audit tenure, and profitability on earnings management in manufacturing companies listed on Indonesia Stock Exchange for the period 2016 – 2019. This study used purposive sampling method with a total of 46 companies. The method of data analysis used in this research is panel data regression using the SPSS 25.0 and Microsoft Excel 2010. The results of this study show that institutional ownership and audit tenure have significant and negative effect on earnings management. Profitability has significant and positive effect on earnings management, while foreign ownership has insignificant effect on earnings management. Company is expected expected to be able to encourage shareholders to maximize their supervision that will decrease earnings management.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI ]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19578
<![CDATA[This study aims to determine the effect of profitability, capital structure, and company size to firm value on manufacturing companies listed on the Indonesia Stock Exchange from 2017 - 2019. This study uses sample selection with a purposive sampling method and obtains 72 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 - 2019. The data processing technique uses multiple linear regression analysis with the EViews version 11 program. The results of this study indicate that profitability has no influence on firm’s value, capital structure has a positive and significant effect on firm value, and company size has a negative and significant effect on firm value. Companies should pay attention to profitability, capital structure, and company size so that they can increase share prices and have an impact on company value in the eyes of investors.]]>
<![CDATA[Pengaruh Market Value Added, Net Profit Margin, Dan Exchange Rate Terhadap Stock Price ]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19580
<![CDATA[The purpose of this research is to found the effect of market value added, net profit margin, and exchange rate on stock price in manufacturing companies enlisted in Indonesian Stock Exchange in 2016-2018 period. Technique of analyzing data used was purposive sampling. There were 51 samples (153 data) of manufacturing companies used that met the criteria. The data of this research were obtained from www.idx.co.id. This research uses Eviews 11 Student Version to process data. The results of this research show that Market Value Added has a positive and significant effect in stock price. Net profit margin has a positive but not significant effect on stock price. Exchange rate has a positive but not significant on stock price.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Manufaktur ]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19583
<![CDATA[The objective of this research is to obtain empirical evidence about the effect of leverage, liquidity, operating capacity and sales growth on financial distress moderated by firm size in manufacturing company listed on the Indonesia Stock Exchange (IDX) during the year 2017-2019. This study uses secondary data. This research is conducted with a sample of 48 manufacturing company data with the technique used in this study is purposive sampling. The research data was processed using E-views 10. The results of this research show that the leverage have a significant influence on financial performance, while liquidity, operating capacity and sales growth do not have a significant effect on financial performance. This research also show that firm size can moderate leverage on financial distress but can’t moderate liquidity, operating capacity and sales growth on financial distress.]]>
<![CDATA[Pengaruh Likuiditas, Pertumbuhan Penjualan, Asset Turnover Dan Usia Perusahaan Terhadap Struktur Modal ]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19585
<![CDATA[This study aims to determine the extent of the influence of liquidity, sales growth, asset turnover and company age on the capital structure of manufacturing industrial companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and the valid data were 87 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 22 and Microsoft Excel 2016. The results of this study indicate that liquidity has a significant and negative effect on capital structure. Sales growth has no significant effect on capital structure. Meanwhile, asset turnover and company age have a significant and positive effect on the company's capital structure. The implication of this research is the need to increase the level of liquidity to reduce debt in the capital structure of a company.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Sub Sektor Makanan Dan Minuman ]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19587
<![CDATA[The purpose of this study is to obtain empirical evidence about the effect of capital structure, profitability, liquidity, and firm size on the value of companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Population of this study is from year 2017-2019 with a sample consisted of 17 companies. Data processing techniques using multiple regression analysis what helped by Eviews 11 and Microsoft Excel 2013 for windows, This study uses data from financial statements published on the official website of the IDX. The result of this study indicate that capital structure and profitability do not have a significant negative effect on firm value. But other variables such as liquidity and company size do not have a significant positive effect on firm value.]]>
<![CDATA[Pengaruh Firm Size, Leverage, Growth Dan Liquidity Terhadap Corporate Cash Holding ]]>
<![CDATA[Vinny Laurencia]]>;
<![CDATA[Elizabeth Sugiarto Dermawan]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19589
<![CDATA[The main purpose of this study in to find the influence of firm size, leverage, growth and liquidity on corporate cash holding in a company empirically using secondary data. The secondary data used as the population in this study were taken from the annual financial reports of manufacturing companies listed on the IDX from 2017-2019 respectively. Researchers used purposive sampling technique which is a non-random sampling technique as a research technique. This study used 87 data from manufacturing companies with a total of 261 data for 3 year. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 25 and Microsoft Excel 2016. The result of research shows that firm size has positive significant influence towards corporate cash holding, leverage has negative significant influence towards corporate cash holding, growth have no significant influence towards corporate cash holding, and liquidity have positive significant influence towards corporate cash holding.The implication of this study is to maintain an optimal level of cash holding in a company which is influenced by various factors.]]>
