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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 1,367 Documents
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Faktor-Faktor Yang Memengaruhi Profitabilitas Perusahaan Manufaktur Frederick, Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.659 KB) | DOI: 10.24912/jpa.v3i2.11693

Abstract

The purpose of this study is to examine the effect of sales growth, firm size, liquidity, capital structure, and working capital on profitability on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses secondary data in the form of financial statements which ends on 31 December ended period which was tested using Eviews Software version 11.0 SV. This study uses 31 manufacturing companies that have been selected through a purposive sampling method with a total of 93 data for three years. The results of the research showed that capital structure has negative effects to the profitability, while sales growth, firm size,, liquidity, and working capital have no effect to the profitability.
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Dengan Profitabilitas Sebagai Pemoderasi Giovanni Angeline, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.332 KB) | DOI: 10.24912/jpa.v4i1.17286

Abstract

This research aims to know the influence of dividends, company assets, company size and growth on debt policy selection decisions that should be taken by the companies listed on the IDX in period of 2017-2019. The sample selection was done by using the purposive sampling method and some secondary data as many as 182 companies with 37 sample. Processing data in this study is using a Moderated Regression Analysis (MRA), which was carried out with the 11th version of the E-views application and with the support from Michrosoft Office 365. The results obtained show that dividend policy and profitability have a significant effect on company debt policy, while asset structure, size and growth the company does not have a significant effect on debt policy. Profitability is significantly moderates the relationship between dividend policy and debt policy, but cannot moderates or un-significant or weaken the relationship of other independent variable with debt policy. The implication of this research is the need to increase the use of good debt in order not to experience excess internal funds and excess use of external funds, in order to avoid agency problems and agency costs that arise.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods Gisela Nindita Taslim, Hendang Tanusdjaja
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 | Full PDF (309.548 KB) | DOI: 10.24912/jpa.v1i2.4691

Abstract

The purpose of this study is to find the effects of financial leverage, asset returns, firm size and sales growth on firm’s value in consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2017. This research uses 39 consumer goods companies that have been selected using purposive sampling method from a total of 46 companies during three years and produced 117 company data samples. The data used are secondary data that contains company financial statements and company performance reports. Processing carried out in this study uses Eviews software. The results of this study indicate that financial leverage and asset returns have a positive and significant effect on firm value, but for company size and sales growth do not have a significant effect on firm value.
Analisis Kewajiban Perpajakan Pada Pt. Sukses Multi Servis Tahun 2017 Derwin Chandra, Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5725

Abstract

This research aims to analyze whether the company has comply its tax obligations as a taxpayer and whether the company in carrying out its tax obligations is in accordance with applicable tax regulation. The subjects used in this research were PT. Sukses Multi Servis with the object is its tax obligations. The method used in this research is descriptive method. This research uses company’s financial statement as of 2017, Periodic Tax Return, and other data, with data collection techniques used are field research and library research. The results of this research indicate that PT. Sukses Multi Servis has implemented its tax obligations as a Taxpayer, but in carrying out its tax obligations, PT. Sukses Multi Servis is still not in accordance with the applicable tax regulation, because the payment and reporting of Periodic Tax Return is still past the specified time limit.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE Vina Meiliana, Rini Tri Hastuti
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 (282.038 KB) | DOI: 10.24912/jpa.v2i2.7673

Abstract

The purpose of this research is to analyse the effect of leverage, activity, and firm growth on financial performance of manufacturing company listed on the Indonesia Stock Exchange (IDX) during period 2016-2018. Sampling in this study used a purposive sampling method. The sample used is 112 samples. The result of this research showed that leverage has significant negative impact on financial performance, activity has significant positive impact on financial performance, and firm growth has insignificant positive impact on financial performance.
PENGARUH AUDITOR SIZE, AUDITOR TENURE DAN KEPEMILIKAN INSTITUSIONALTERHADAP BIAYA MODAL EKUITAS Meilisa, Susanto Salim
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.396 KB) | DOI: 10.24912/jpa.v2i3.9564

Abstract

This study aims to examine the effect of the auditor size, auditor tenure, and institutional ownership against the cost of equity capital. The research sample is selected by purposive sampling method, which is manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018 period. From the sample selection process, obtained 95 companies during the past 3 years or as many as 147 data. Analysis of data using multiple regression analysis using the IBM SPSS Statistics 23 program. The results showed that auditor tenure affect negatively significant to cost of equity capital, while auditor size and institutional ownership have a non-significant affect on cost of equity capital.
FAKTOR - FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Erra Mariski, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.007 KB) | DOI: 10.24912/jpa.v2i4.9318

Abstract

The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, leverage, and firm size on earnings persistence in manufacturing industries listed in Indonesian Stock Exchange during the periode of 2015-2017. This research used 61 samples from selected manufacturing companies with purposive sampling method. The data in this research were calculated with Microsoft Office 365 software and processed with Eviews 9.0. The results obtained in this research show that accruals, operating cash flows, and firm size have a significant effect on earnings persistence, while leverage has insignificant effect on earnings persistence.
Pengaruh E - Tax, Pengetahuan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Pajak Orang Pribadi Audrey Alexandra, Ngadiman
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.112 KB) | DOI: 10.24912/jpa.v3i1.11397

Abstract

This study aims to examine and determine the effect of e-tax, tax knowledge and tax rates on individual taxpayer compliance. The sampling technique in this study is the Probability Sampling method with the Simple Random Sampling method. This research was conducted by distributing questionnaires online with a total of 100 samples and managed using the SmartPLS 3.2.9 program. The results of this study state that e-tax does not have a significant effect on individual taxpayer compliance. While, tax knowledge and tax rates have a significant positive effect on compliance with individual taxpayers.
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.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Di BEI Sherly Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.62 KB) | DOI: 10.24912/jpa.v3i4.14967

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of leverage, profitability and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange, IDX 2016-2019. In this study using secondary data obtained from the site www.idx.co.id by using 40 company that have been selected using purposive sampling method for 4 years a sample of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver 24.0. The results of this study indicate that leverage and dividend policy have no effect on firm value, while profitability shows that it has a positive and significant effect on firm value. The implication of this research is that profitability must be managed properly by the company because it can increase the value of the company which will give a good signal to investors.

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