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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 49 Documents
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Search results for , issue "Vol. 6 No. 2 (2024): April 2024" : 49 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor SAMSAT Serpong- Tangerang Selatan) Shadrina, Ghina; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29588

Abstract

The purpose of thissstudy is to empirically prove the effect of taxpayerrawareness, moral obligation, implementation of e-samsat, service quality and tax sanctions on taxpayer compliance in paying motor vehicle taxes at the Samsat Serpon office, South Tangerang. This study uses a survey method. through a questionnaire instrument to 100 respondents. The data processing in this study uses the Statistical Product and Service Solution program for Windows version 25 (SPSS version 25) and Microsoft Excel 2010. The results obtained from the study show that moral obligations, implementation of e-samsat, service quality and tax sanctionsshave a significant influence. on taxpayerrcompliance in paying motorrvehicle taxes, while taxpayer awareness does not have a significant effect on taxpayer compliance in paying motor vehicle taxes.
PENGARUH UKURAN PERUSAHAAN, NILAI PERUSAHAAN, FINANCIAL LEVERAGE, NPM DAN PROFITABILITAS TERHADAP PERATAAN LABA Lauren, Anastasia; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29589

Abstract

The aim of the study was to examine the effect of firm size, firm value, financial leverage, net profit margin and profitability on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange for the period 208-2020. From several sample selection criteria, 35 companies were selected by purposive sampling method that met the criteria. Processing research data using logistic regression analysis which is processed using SPSS (Statistical Product and Service Solution) edition 26. The results shows that company size, financial leverage, net profit margin and profitability have no effect on income smoothing, while firm value has a negative effect to income smoothing. The implication of this study is for investors to be more thorough and critical in assessing the company's performance, especially from the financial side in making investment decisions.
PENGARUH KEADILAN, MORAL, E-FILLING, E-BILLING TERHADAP KEPATUHAN PAJAK MELALUI KEPUASAN WAJIB PAJAK Ying, Win; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29591

Abstract

This research aims to find out how the influence of tax justice, morals, the application of e-filling and e-billing to tax compliance through taxpayer satisfaction in Jakarta. The samples were selected by purposive sampling method and used primary data by distributing questionnaires to 120 taxpayers. This data processing is assisted by the Smart PLS 3.0 program. The results of this study show that tax justice and morale have a positive influence on tax compliance. e-filling and e-billing variables positively affect tax compliance through satisfaction levels but on the other hand the study found that e-filling and e-billing variables did not have a positive influence on taxpayer compliance. The implication of this research is that it is necessary to improve tax services so that taxpayer compliance can also increase.
FAKTOR YANG MEMENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI MODERASI Sherine, Sherine; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29593

Abstract

This research aims to analyze the effect of sales growth, leverage, and liquidity with firm size as a moderating variable in manufacturing companies listed on Indonesia Stock Exchange during 2017-2020. The sample was selected by purposive sampling method and the valid data were 100 samples. The data processing technique uses the Eviews 12 and Microsoft Excel 2019. The result of this research indicate that sales growth and liquidity have no effect on dividend policy, leverage has negative effect on dividend policy, firm size does not moderate the effect of sales growth and liquidity on dividend policy. This study also indicates that firm size moderate the effect of leverage on dividend policy.
PENGARUH SALES GROWTH, LEVERAGE, DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE Deaztara, Angkasa; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29594

Abstract

This research hopes to be able to show the influence and relationship that occurs on sales growth, leverage, and the intensity of fixed assets on tax avoidance during 2015 to 2019 in manufacturing companies listed in the Indonesia Stock Exchange. This survey used a sample of 64 companies which were selected based on techniqueof purposive sampling and the research method was quantitative. The data processed in this research was carried out with a program or software using SPSS (Statistical Program for Social Science) version 26 and analyzed recording to multiple linear regression analysis. Data can be obtained through financial statement on the IDX official website. The result explains that the sales growth and leverage variables have a negative but significant effect while, the asset intensity variable has no significant effect on tax avoidance. The implications and suggestions needed are that an increase in sales growth and leverage is needed for decisions made on activities from tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Febiola, Febiola; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29597

Abstract

The purpose of this research is to determine the effect of the capital structure, profitability, firm size and firm age on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 89 companies that met the criteria. This study uses Microsoft Excel program to input and calculate data while data processing uses SPSS 25. The results of this study show that the capital structure, profitability and age of the firm have a significant positive effect on firm value, while firm size has no significant positive effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI M ANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Marvellyn, Marvellyn; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29598

Abstract

The purpose of this study is to obtain empirical evidence about factors affecting earnings management in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2020. Sample selection technique that used is purposive sampling method and acquired 51 companies. Data processing technique using multiple linear regression analysis and assisted by Eviews 12 software. The results showed that leverage has positive significant effect on earnings management, while firm size, institutional ownership, and independent board commissioners do not have significant effect on earnings management. The implication of this research is to provide information for investors that should read up the company's financial statements carefully before decided to invest in a company.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Wijaya, Laurensius; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29599

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Leverage, and Company Size on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 55 companies. The data processing technique uses multiple regression analysis assisted by the E-views 9 program and Microsoft Excel 2016. The results of this study indicate that profitability has a significant effect on firm value, while liquidity has a negative and insignificant effect on firm value, leverage and firm size are positive and not significant to firm value.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Natalia, Delvina; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29603

Abstract

This study was conducted to find out what factors can increase company value in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The sample selection through purposive sampling technique and valid data as many as 73 companies. The method used in processing the data is multiple linear regression analysis which is accommodated by the Eviews (Econometric Views) Student Version Lite for Windows and Mac released 12 and Microsoft Excel 2010. The results of this study indicate that risk management and profitability have a significant influence on the value of company. The implication of this research is the need to increase the disclosure of risk management information and increase the company's profitability so that it can increase the value of the company, as well as provide a positive signal for investors.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tanata, Kelvin; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29605

Abstract

The purpose of this research is aims to analyze the effect of profitability, firm size, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The sample used in this research was 69 companies, selected by purposive sampling method and processed using the eviews 12 program. The result of the analysis shown that the profitability variable had no significant and positive effect on capital structure, the firm size variable had a significant and positive effect on capital structure, and the last variable, namely business risk, has no significant and negative effect on capital structure.

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