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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 2, No 2 (2020): April 2020" : 50 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE Arnita Devi, Viriany
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.589 KB) | DOI: 10.24912/jpa.v2i2.7615

Abstract

This research has a purposeis to obtain empirical evidence regarding the effect of capital  structure,  firm  size,  board  size,  and  financial  leverage  on  firm  performance. Purposive sampling method was used for data selection. This research was conducted on manufacturing companies during the years 2016-2018 which were listed on the Indonesia Stock Exchange  (IDX)  with  a  total  sample  of  72  manufacturing  companies.  Panel  data regression analysis with Eviews version 10 was used for data processing for thisresearch. The result shows that capital structure and firm size has a negative and not significant effect on firm performance. Board size has a positive and significant effect on firm performance. Financial leverage has a negative and not significant effect on firm performance.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Imanuel Suryana, Lukman Surjadi
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.272 KB) | DOI: 10.24912/jpa.v2i2.7621

Abstract

The purpose of  this  research is to analyze the effect  of  board  of  independent commissioners, board of directors, and dividend policy on firm value 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 34 companies and 102 company data. Result of research obtained are board of independent commissioners and board of directors have positive effect to firm value, dividend policy have negative effect to firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAN MANUFAKTUR DI BEI Lia Veronica Eksan Margo, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.305 KB) | DOI: 10.24912/jpa.v2i2.7627

Abstract

The purpose of this study is to obtain empirical evidence on the effect of liquidity, capital structure, firm size, and growth on firm performance in Indonesian Stock Exchange during 2015-2017, with a total 189 samples. This study uses secondary data which was tested using regression analysis. The result of this study showed that liquidity do not have a significant effect on firm performance. Capital structure and firm size has a positive and significant effect on firm performance, while growth has a positive and significant effect on firm performance.
FAKTOR YANG MEMPENGARUHI RISK DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Theodora Vania Sugandha, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.88 KB) | DOI: 10.24912/jpa.v2i2.7632

Abstract

The purpose of this research is to determine the effect of board independence, firm size, profitability, and leverage of risk disclosure. This research uses 316 data from 52 manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses computer  program  Eviews  version  9.0.  The results  of  this  research  indicate that  board independence has no significant effect on risk disclosure, firm size has a significant positive effect on risk disclosure, profitability has no positive effect on risk disclosure, and leverage has no significant effect on risk disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Hans Christopher, Linda Santioso
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.507 KB) | DOI: 10.24912/jpa.v2i2.7643

Abstract

The purpose  of  this  research  is  to  examine the  factors  that  affect  the  capital structure. Population  in this  research are 156 manufacture companies  and  after sample selection using purposive sampling technique, 60 companies that have met the criteria. Dependent variable in this research is capital structure and independent variable consist of liquidity,  sales growth, profitability,  non-debt tax shield and  asset structure. The results showed that the variable liquidity, sales growth, profitability, non-debt tax shield and asset structure simultaneously affect the capital structure, and partially sales growth, profitability, non-debt tax shield have no significant effect to capital structure, while liquidity and asset structure have a significant effect to capital structure.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMODERASI PADA PERUSAHAAN MANUFAKTUR Nathania Anastasia Sindunata, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.394 KB) | DOI: 10.24912/jpa.v2i2.7657

Abstract

The  purpose  of  this  research  is  to  analyze  the  effect  of  leverage,  liquidity, devidend policy, and profitability as moderation variable to the firm value. Population on this  research  are  manufacturing  company  listed  on  BEI  from  2015  –  2017.  Sampling technique in this research is using purposive sampling and 26 company within 3 years period and the result using 78 unit sample. To get the final result, researcher use Miscrosoft Excel2010 and software Eviews 10 program to produce panel data regression. Result of this research shows that leverage not significant negative on firm value, liquidity not significant negative on the firm value, dividend policy significant positive on the firm value, profitability not significant positive on the  firm value,profitability  is able to moderate leverage, liquidity, and dividend policy on the firm value.
ANALISIS PENGARUH STRUKTUR ASET, PERTUMBUHAN ASET, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Levina Aurelia, Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.066 KB) | DOI: 10.24912/jpa.v2i2.7662

Abstract

The aim of this research is to examine the effect of asset structure, asset growth and firm size to capital structure of manufacture companies listed on Indonesia Stock Exchange for the period 2014-2017. Sampe wasselected using purposive sampling method amounted to 91 companies. Data processing techniques using multiple regression analysis what  helped  by  SPSS  program  (Statistical  Product  and  Service  Solution)  for  Windows released 22. The result of this study show partially assets structure have significant effect to capital structurewhile asset growth and firm size have no significant impact to capital structure. However this study shows that simultaneously assets structure, assets growth and firm size have a significant effect on capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN GENERALIZED AUDIT SOFTWARE DI KAP Yenni, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.247 KB) | DOI: 10.24912/jpa.v2i2.7667

Abstract

The purpose of this study is to obtain empirical evidence about the Generalized Audit Software feature moderate the relationship between perceived ease of use and the use of Generalized Audit Software on external auditors in the Public Accountant Office for the period  2019.  The  research  sample  was  obtained  using  the  random  purposive  sampling method, namely 12 Offices Public Accountant. The model used in this study is a structural equation model and the data in this study were processed using SmartPLS version 3.0 for Windows. The results of this study indicate that perceived ease of use has no significant effect on the use of Generalized Audit Software, the complexity of Generalized Audit Software features  has  a  significant  effect  on  the  use  of  Generalized  Audit  Software  while  the complexity of Generalized Audit Software features does not moderate the relationship of perceived ease of use and the use of Generalized Audit Software.
PENGARUH KARAKTERISTIK PERUSAHAAN, TATA KELOLA PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Richa, Yuniarwati
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.319 KB) | DOI: 10.24912/jpa.v2i2.7672

Abstract

The purpose of this study is to examine the analysis of the influence of company characteristics, corporate governance, and sales growth on tax avoidance of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples were selected using 70 purposive sampling methods. The data processing technique uses E-views application version 10 and  Microsoft  Excel  2016.  The  results  of  this  study  indicate  that  partially  company characteristics and sales growth have no  positive effect on tax avoidance, while corporate governance has a negative effect on tax avoidance, but simultaneously, research this study shows the characteristics of the company, corporate governance, and sales growth have a positive effect on tax avoidance. 
PERSEPSI WAJIB PAJAK ORANG PRIBADI DI JAKARTA TERHADAP PENGGELAPAN PAJAK (TAX EVASION) Celine Meidita, Ngadiman
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.062 KB) | DOI: 10.24912/jpa.v2i2.7677

Abstract

The success of self-assessment system is voluntary compliance with the tax laws. The purposes of this study are to examine the relationship between  tax knowledge,  tax fairness, law enforcement level towards tax evasion behavior of registered individual taxpayers in KPP DKI Jakarta.  Type of this research is quantitative research by using primary data. Sampling was done using purposive sampling with 90 individual taxpayers respondent in Jakarta. The result of double regression test shows that the impact of tax knowledge, tax fairness, and law enforcement level simultaneously affect to the tax evasion behavior. Three independent variables affect the dependent variable is 34,1%, which means 34,1% variation from tax evasion explained by tax knowledge, tax fairness, and law enforcement level. 

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