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Nuryasman MN
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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. 4 No. 4 (2022): Oktober 2022" : 50 Documents clear
PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL, CASH CONVERSION CYCLE TERHADAP CASH HOLDING Marisa Kesia Isabella; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21446

Abstract

This study aims to determine the factors that influence cash holding, which consists of growth opportunity, net working capital, and cash conversion cycle. This study uses 89 samples of manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. This research was selected by purposive sampling method and data processing technique used the EViews version 10.0 software. The results of this study indicate thatgrowth opportunity has no significant positive effect on cash holding, net working capital has a significant negative effect on cash holding, and the cash conversion cycle has no significant negative effect on cash holding. The implication of this research is that the existence of a relationship between growth opportunity, net working capital, and cash conversion cycle on cash holding, can help companies avoid financial difficulties or conditions that cause company losses.
PENGARUH GCG, FREE CASH FLOW, DAN OWNERSHIP STRUCTURE PADA PERUSAHAAN MANUFAKTUR Jerry Budiman; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21448

Abstract

This study aims to test empirically the influence of Board Size, Board Independence, Board Meetings, Free Cash Flow, Ownership Concentration, and Managerial Ownership on Corporate Performance in manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2019 period. The sample was selected by purposive sampling method and the data used were 71 companies. The test method used in this study is linear regression using the EViews 10 software. Based on the results of the research that has been done, it can be concluded that Free Cash Flow has a positive effect on Corporate Performance, while Board Size, Board independence, Board Meetings, Ownership Concentration and Managerial Ownership have no influence on Corporate Performance.The implication of this research is that large amounts of free cash flow can help improve company performance.
GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN EARNINGS QUALITY DI PERUSAHAAN MANUFAKTUR Angela Marchelia Santoso; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21452

Abstract

The purpose of this research is to examine the influence of managerial ownership, institutional ownership, and commissioner board structure toward earnings quality with a moderating effect study from audit quality in manufacturing companies listing in the Indonesian Stock Exchange in the periode 2017-2019. The sample was determined by purposive sampling method. The research conducted by taking 86 manufacturing companies. The result of this research shows that commissioner board structure have negative effect on earnings quality, while managerial ownership, institutional ownership, and managerial ownership moderated by audit quality have no effect on earnings quality.
PENGARUH CSR DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DAN UKURAN PERUSAHAAN Elisabeth Hansel; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21453

Abstract

This study aims to analyze the influence of CSR and dividend policy on firm value with firm size as moderating variable. This research was conducted with purposive sampling. The analysis concluded that the CSR and dividend policy had a significant and positive effect on firm value that firm size as moderating variable from manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as research samples.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN Indry Laraswati; Thio Lie Sha
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21455

Abstract

This research aims at how the effect of liquidity, profitability, firm sze, firm growth on property, real estate, and building construction industry listed on the Indonesia Stock Exchange during 2015-2019. Sample was selected using purposive sampling method and the valid data was 15 companies. Data processing techniques using panel data regression analysis what helped by Eviews program (Econometric Views) for Windows vers. 10.0 and Microsoft Excel 2013. The results of this study indicate that independent liquidity, profitability, and firm growth have a significant influence on dividend policy, and firm sizehave no significant effect on dividend policy. The implication of this study is the need to increase the company management to increase firm.
PENGARUH CAPITAL INTENSITY, LEVERAGE, DAN COMPANY SIZE TERHADAP TAX AVOIDANCE Florencia Florencia; Ngadiman Ngadiman
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21456

Abstract

This research aims to analyze the effect of capital intensity, leverage, and company size on tax avoidance. The population in this research are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange for 2016–2019 period. The sampling technique in this research is purposive sampling method with secondary data with a sample of 27 companies, with an observation period of 4 years in a row, so the total is 108 samples. Data analysis method used in this research is multiple linear regression analysis. The results of this research showed that company size has a significant positive effect on tax avoidance. While capital intensity and leverage do not have a significant effect on tax avoidance.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA KOPERASI ABC TAHUN 2019 Jessica Tracy Homy; Purnamawati Helen Widjaja; Henny Henny
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21457

Abstract

This resarch aims to determine the application of fiscal reconciliation to ABC cooperatives's commercial financial statements in 2019 and find out whether the ABC cooperative has calculated the Corporate Income Tax Payable under the law's current tax. In addition, to compare the calculation of Payable Corporate Income Tax before and after fiscal correction. Data collection was carried out through data documentation and interviews with the cooperative. The method used in this research is descriptive analysis, which is carried out by analyzing the cooperative commercial financial report data and then making fiscal corrections based on the applicable tax regulations. This study indicates that the calculation of Corporate Income Tax payable by ABC Cooperative is not in accordance with applicable tax provisions.Implication of this study that cooperatives need to adjust commercial financial reports with applicable tax laws to produce fiscal financial reports used as the basis for calculating Payable Corporate Income Tax.
FAKTOR YANG MEMPENGARUHI PENERIMAAN DAERAH KOTA DKI JAKARTA TAHUN 2012-2019 Veren Fabiola; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21458

Abstract

This study aims to see how the effect of hotel, parking, and groundwater taxes toward Original Regional Income of DKI Jakarta City 2012-2019. The research data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Program for Social Sciences) version 25.00. This research was conducted based on the planning and realization data of the city of DKI Jakarta in 2012-2019. The results on this study indicate that hotel have a significant influence on local revenue. While parking and groundwater taxes didn’t have influence on local revenue. Further research is suggested to do different tests and grouping of years and add other variables that affect local revenue.
PENGARUH TAX AVOIDANCE DAN INOVASI TERHADAP NILAI PERUSAHAAN Devina Juliani Putri; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21459

Abstract

This research aims at the role of tax avoidance and innovation implementation toward firm value on food and beverage industry listed on the Indonesia Stock Exchange during 2014-2019. Sample was selected using purposive sampling method and the valid data was 13companies. Data processing techniques using multiple regression analysis with the help ofSPSS program (Statistical Product and Service Solution) for Windows, SmartPLS 3.0 and Microsoft Excel 2016. The results of this study indicate that tax avoidance have a significant influence on firm value positively and innovation does not have significant influence on firm value. The implication of this study is that tax avoidance that companies does to reduce tax burden will increase the firm value and that innovation does not increase firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Hollyana Hariputeri; Liana Susanto
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21460

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, solvability, profitability, and growth opportunity on cash holding. This research was conducted using 76 data of manufacturing companies listed on the Indonesia Stock Exchange for the year 2016-2019 with a purposive sampling method of selection with predetermined criteria and processed using the e-views program 10. Based on the research conducted, the firm size and solvability have no significant effect on cash holding, profitability has a significant positif effect on cash holding, and growth opportunity has a significant negatif effect on cash holding. This research is expected to help management and investors to make decisions and make the best policies for the company, and add economics information, especially regarding cash holding and the factors that influence it.

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