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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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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 1, No 2 (2019): April 2019" : 50 Documents clear
Faktor-Faktoryang Mempengaruhi Income Smoothing Di Bei Periode 2015-2017 Herlina Monica, Sufiyati
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.5008

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, financial leverage, and institutional ownership on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research sample was obtained using purposive sampling method, which is 84 companies. The model used in this study is a binary logistic regression and the data in this study were processed using SPSS version 25.0 for Windows. The results of this study indicate that firm size has a negative and significant effect on income smoothing, while profitability, financial leverage, and institutional ownership have no significant effect on income smoothing.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Livia Lawrence Setiawan, Merry Susanti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.5013

Abstract

Every company has the same main goal, is to increase the firm value. Therefore, companies must pay attention to any factors that can affect the firm value. This purpose of this research is to analyze and prove the effect of profitability, leverage, company’s growth, company size, and audit committee on firm value. This research used 67 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2017 as samples and processed using Eviews version 9.0 software. This sampling technique used a purposive sampling method with predetermined criteria. The data analysis method used in this reasearch is multiple linear regression analysis. The results obtained in this research are profitability, leverage, and firm size have a positive effect on firm value, company growth has a negative effect on firm value, and the audit committee has no significant effect on firm value.
Analisis Corporate Governance, Corporate Environmental Concerns, Dan Corporate Environmental Strengths Untuk Memprediksi Audit Risk Pada Kantor Akuntan Publik (Di Jakarta) Sonia Teja, Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.5019

Abstract

The purpose of this research is to obtain knowledge about whether corporate governance, corporate environmental concerns, and corporate environmental strengths have a significant influence on audit risk on public accounting firm in Jacarta. This research uses simple random sampling technique with 51 respondents. The data used in this research is primary data in the form of questionnaires distributed to auditors working in a Public Accounting Firm in Jacarta using google form. Data processing techniques using SmartPLS 3.0 and Microsoft Excel 2016. The results of this research show that corporate governance has a significantly positive effect on audit risk and corporate environmental concerns have a significantly negative effect on audit risk while corporate environmental strengths have no significant effect on audit risk.
Pengaruh Growth, Kebijakan Dividen, Leverage, Profitability Pada Perusahaan Manufaktur Yolanda Chintia Lolowang, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.5025

Abstract

The Company has a long-term goal to maximize a company. This study aims to determine the effect of growth, dividen policy, leverage and profitability of the company to corporate value. The study sample as many as 41 companies conducted in manufacturing companies listed on the Indonesia Stock Exchange. Observation period 2015 to 2017. The research hypothesis testing using analysis techniques multiple linear regression and t test to see the effect of company’s growth, dividen policy leverage, and profitability on the firm value. The results showed that: (1) the growth positive effect was not significant to the value of the company (2) the dividen policy positive effect was not significant to the value of the company (3) the leverage has a positive effect significant to the value of the company (4) the profitability has a positive effect significant to the value of the company.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Jenni Cong, Sukrisno Agoes
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.4702

Abstract

The purpose of this study is to determine the effect of tax payer awareness, tax knowledge and tax sanction to taxpayer compliance in paying motor vehicle tax in west jakarta SAMSAT. Questionnaires were distributed to 100 respondend. The population used is taxpayer who pays motor vehicle in west jakarta SAMSAT. Data analysis techniques used are multiple regression analysis. The result of this research shows that tax knowledge and tax sanction have a significant and positive effect with taxpayer compliance. Then the last tax payer awareness has no affect significant and positive with taxpayer compliance.
Faktor yang mempengaruhi kebijakan dividen pada perusahaan manufaktur yang terdaftar di bei Lidia, Agustine Ekadjaja
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.4672

Abstract

The objective of this research is to obtain empirical evidence on the influence of profitability, liquidity, leverage, firm growth, and firm size toward dividend policy. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2015-2017. The results of this study indicate that firm growth and firm size have a significant influence on dividend policy, while profitability, liquidity, and leverage have no significant influence on dividend policy. To further complement future research, make the sample count bigger, use companies that include not only manufacturing companies, and use variables that have not been used that may influence company’s dividend policy.
Pengaruh Likuiditas, Pertumbuhan Perusahaan, Dan Struktur Modal Terhadap Nilai Perusahaan Manufaktur Stephanie, Elizabeth S Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.4680

Abstract

The purpose of this study is to obtain empirical evidence about the effect of liquidity, firm growth, and capital structure on firm value in manufacture companies listed in Indonesia Stock Exchange during the years 2014-2017.This study uses purposive sampling method to collect data and consist of 109 companies listed in Indonesia Stock Exchange during the years 2014-2017. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) version 23. The result of this study shows that partially liquidity and firm growth have positive and no significant effect on firm value, while capital structure has positive and significant effect on firm value. However this study shows that simultaneously liquidity, firm growth, and capital structure have a significant effect on capital structure.
Faktor-Faktor yang Mempengaruhi Harga Saham Pada Perusahaan Manufaktur Di BEI Regina, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.4687

Abstract

The purpose of this research is to examine the influence of current ratio, earning per share, return on equity, debt to equity ratio, and total asset turnover toward stock price. The sample of this research was taken from 41 sample of the firm with the total 123 data from manufacturing companies in the period 2015-2017. The sample was determined by purposive sampling method.The F test result of this research shows that all the independent variables have effects on the stock price. The t result of this research indicate that return on equity has positive effect toward stock price, total asset turnover has negative effect toward stock price, while current ratio, earning per share, debt to equity ratio have no effect on stock price.
Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Periode 2015-2017 Alexander Halim, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.4695

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and leverage on dividend policy significant or not. Population used in this research are manufacturing company listed in Indonesian Stock Exchange on period 2015-2017. The technique used in collecting samples that is purposive sampling, with a sample of 35 companies and 105 company data. Result of research obtained are profitability have positive effect to dividend policy, liquidity and leverage have negative effect to dividend policy. 
Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Umkm Di Pusat Grosir Senen Jaya Livia Yolanda, Yuniarwati
Jurnal Paradigma Akuntansi Vol 1, No 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.4704

Abstract

This research aimed to examine the effects of tax payers knowledge to Tax Rules in Government Regulation No. 46 Year 2013, the implementation of Self Assessment System, and Tax Penalties of tax compliance among micro, small, and medium enterprises (SMEs) at Pusat Grosir Senen Jaya. This research is a descriptive research and gathered data by distributing questionnaires up to 110 respondents. All data gathered then processed using IBM software SPSS Statistic 23.00 version. The result of this research indicates that all independent variables has a positive effect simultaneously, and all independent variables except for tax penalties have a positive effect partially.

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