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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 3, No 3 (2021): Juli 2021" : 50 Documents clear
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Industri Barang Konsumsi Reynaldo Christie, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.562 KB) | DOI: 10.24912/jpa.v3i3.14917

Abstract

The purpose of this study is to obtain empirical evidences on the influence of sales growth and good corporate governance toward tax avoidance on consumer goods indutry manufacturing companies that listed in Indonesia Stock Exchange (BEI) over the period 2012-2018, with the total of 21 sample companies. This study use secondary data which were processed using IBM SPSS Statstics 22 and SmartPLS 3 softwares. The result of this study suggests that sales growth does not has significant influence to tax avoidance. However, good corporate governance influence tax avoidance significantly and negatively. 
Faktor-Faktor Yang Memengaruhi Cash Holding Pada Perusahaan Manufaktur Agselia, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.169 KB) | DOI: 10.24912/jpa.v3i3.14874

Abstract

The purpose of research is to obtain empirical evidence about the impact of profitability, firm size, leverage, and capital expenditure towards cash holding. This study used 34 manufacture companieslisted on IDX im 2016-2018 selected using purposive sampling method. The data used are secondary data in the form of financial statements. Data analysis was performed with descriptive statistics and hypothesis testing with data panel regression analysis using Eviews version 10. The results of this research are firm size has no significant effect towards cash holding , meanwhile leverage and capital expenditure has negative and significant effect towards cash holding, and for profitability it has positive and significant effect towards cash holding. For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.
Pengaruh Board Characteristics Dan Profitability Terhadap Manajemen Laba Richard Christian, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.48 KB) | DOI: 10.24912/jpa.v3i3.14922

Abstract

The purpose of this research is to determine the effect of board gender diversity, board size, board meetings, and profitability on earnings management. This research used panel data of manufacture companies listed on Indonesia Stock Exchange during 2017-2019. This research used purposive sampling method. The total sample of this research is 30 companies. Data is analyzed using multiple linear regression with EViews (Econometric Views) 10. The result shows that board size has significant positive effect on earnings management, meanwhile board gender diversity, board meetings, and profitability have insignificant effect on earnings management. The implication of this study is the need to decrease company’s board size to decrease collusion and earnings management practice which will increase investor’s belief.
Pengaruh Leverage, Ukuran Perusahaan, Tangibility, Dan Likuiditas Terhadap Kinerja Perusahaan Nicole Setiaputra, Viriany
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.44 KB) | DOI: 10.24912/jpa.v3i3.14880

Abstract

The purpose of this research is to examine the effect of leverage, firm size, tangibility, and liquidity on firm performance of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2016-2018. The sample used is 75 companies. The results showed that leverage variable has significant positive impact on firm performance, firm size variable has insignificant negative impact on firm performance, tangibility variable has insignificant negative impact on firm performance, and liquidity variable has insignificant negative impact on firm performance.
Faktor-Faktor Yang Mempengaruhi Financial Performance Pada Perusahaan Properti Sharleen Ethelind, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.846 KB) | DOI: 10.24912/jpa.v3i3.14927

Abstract

The purpose of this study is to obtain empirical evidence about the effect of intellectual capital, capital structure, institutional ownership, and firm size on financial performance of property company listed on Indonesia Stock Exchange during 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 28 companies. For processing the data, this study used software SPSS version 22. The results showed intellectual capital and institutional ownership have a positive and significant impact on financial performance, while capital structure and firm size have an insignificant impact on financial performance. The implication of this study is need to increase intellectual capital and institutional ownership  that will increase the financial performance, need to manage debt and interest on debt carefully,  and increasing number of assets has not been able to ensure that the company's profits have increased.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Perusahaan Manufaktur Yang Terdaftar Di BEI Wilbert Jonathan Holinata, Yanti
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.607 KB) | DOI: 10.24912/jpa.v3i3.14885

Abstract

This study aims to empirically examine the effect of company size, profitability, debt ratio, audit committee, independent commissioner, and foreign ownership in manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The sample selection technique uses a purposive sampling method with a total sample of 44 companies. Data processing was performed with EViews 10 software and with binary logistic regression. The results showed that company size has a negative and significant effect on income smoothing. While profitability, debt ratio, audit committee, independent commissioner, and foreign ownership have no significant effect on income smoothing.
Pengaruh Tax Knowledge, Tax Awareness Terhadap Tax Compliance Wajib Pajak (OP) Gabby Imelda, Linda Santioso
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.351 KB) | DOI: 10.24912/jpa.v3i3.14932

Abstract

1)This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on  2)individual tax payers. 3)Sample was selected using a questionnaire method and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awareness, tax laws so that the level of tax compliance increases so that it can have a positive effect on taxpayers, by increasing compliance, the benefits can also be felt around taxpayers.
Faktor-Faktor Yang Mempengaruhi Earnings Management Pada Perusahaan Manufaktur Fitri Mustika Dewi, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.119 KB) | DOI: 10.24912/jpa.v3i3.14898

Abstract

The purpose of this study is to obtain empirical evidence about the effect profitabilitas, bonus plan, leverage, managerial ownership and firm size towards earnings management in manufacturing companies. The study was conducted with a observation of 57 manufacturing companies. The technique for data processing uses multiple linear regression analysis what was helped by SPSS. The results of this study partially show that there is a positive influence between profitabilitas and leverage on earnings management. Meanwhile there is no influence between the bonus plan, managerial ownership and company size on earnings management.
Faktor-Faktor Yang Mempengaruhi Firm Performance Pada Perusahaan Manufaktur Tahun 2016-2018 Jessica Kusuma, Elizabeth Sugiarto Dermawan, Djeni Indrajati Widjaja
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.899 KB) | DOI: 10.24912/jpa.v3i3.14904

Abstract

This research was aimed to obtain empirical evidence about the effect of managerial ownership, institutional ownership, company size, and liquidity on firm performance manufacture companies listed on Indonesia Stock Exchange for the period 2016-2018. This study uses a quantitive approach. This study uses data from financial statements published on the IDX’s official website. The research technique used was purposive sampling and gathered data with total of to 36 companies. The result of this research indicates Firm Size has a positive and significant effect, meanwhile Managerial Ownership, Institutional Ownership, and Liquidity have negative effect. This study proves that simultaneously all of independent variables have a positive and significant effect on Firm Performance.
Studi Empiris Mengenai Faktor-Faktor Yang Mempengaruhi Praktik Income Smoothing Reinhard James, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.604 KB) | DOI: 10.24912/jpa.v3i3.14911

Abstract

The purpose of this study was to analyze the effect of firm size, return on asset, net profit margins, and financial leverage on income smoothing practices on manufacturing companies listed on the IDX in 2017-2019. This study uses 44 manufacturing companies that have been selected through a purposive sampling method with a total of 132 data for three years. Data processing was performed with EViews 10 software and with binary logistic regression. The results of the study shows that firm size, return on assets, and financial leverage have a negative and significant effect on income smoothings. Also, net profit margin have a positive and significant effect on income smoothings.

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