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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 1,367 Documents
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PENGARUH PEMAHAMAN REVOLUSI INDUSTRI 4.0 TERHADAP AKUNTANSI Agustina, Theresia; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32285

Abstract

This study aims to detemine the effect of understanding the 4.0 Industrial Revolution in the use of Artificial Intelligence on Accounting. Knowing the effect of Big Data on Accounting, Knowing the effect of Cloud Computing on Accounting. This study uses data from 30 respondencets who are accountants who understand the Industrial Revolution 4.0 and who work woth IT or Big Data. The results show that Artifical Intelligence has a positive effect on accounting, Big Data has a positive effect on Accounting, Cloud computing has a positive effect on Accounting.
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG Wijaya, Emil Tanaga; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32286

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of managerial ownership, firm size, institutional ownership, asset structure, and profitability on debt policy. The subject of this research is a manufacturing company that is consistently listed on the Indonesia Stock Exchange for the period 2018-2020. Sample selection using purposive sampling technique. Based on certain criteria obtained a sample of 44 manufacturing companies. This study uses secondary data that is processed using Eviews 12.0 software and hypothesis testing using multiple linear regression analysis. The results of this study indicate that firm size has a positive effect on debt policy, asset structure has a negative effect on debt policy, managerial ownership and profitability have no positive effect on debt policy, and institutional ownership has no negative effect on debt policy.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN Halim, Danastia Vefiani; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32331

Abstract

This research aims to determine the effect of liquidity, profitability and leverage on firm value moderated by dividend policy by using a sample of 23 family manufacturing companies listed on the IDX in 2018-2020. The data processing of this research uses Eviews 12. The results of this study indicate that liquidity has a negative and insignificant effect on firm value; profitability has a positive and significant impact on firm value; leverage has a positive and insignificant effect on firm value; dividend policy has a positive and insignificant effect; dividend policy does not have a significant and negative effect on the relationship between the influence of liquidity on firm value; dividend policy does not have a significant and positive effect on the relationship between profitability and firm value; dividend policy has no significant and negative effect on the relationship between leverage and firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGELAPAN PAJAK Kasih, Venesia; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32332

Abstract

This study was conducted to know the influence of the Self-Assessment System, Money Ethics and Tax Morale against Tax Evasion. The research sample used in this study was 100 taxpayers who met the sample criteria. The results of the study found that the Self-Assessment System had no effect on Tax Evasion. Money Ethics shows a positive and significant effect on Tax Evasion, while Tax Morale has a negative and significant effect on Tax Evasion. The technique of collecting data used is by distributing questionnaires to taxpayers who are domiciled in Jakarta, have used DJP Online, and have a TIN. The sampling technique used was the Purposive Sampling technique. Data processing using SmartPLS version 3.3.9. The results of the study found that the Self-Assessment System had not affect on Tax Evasion. Money Ethics shows a positive and significant effect on Tax Evasion, while Tax Morale had a negative and significant affect on Tax Evasion.
PENGARUH KESADARAN, SOSIALISASI, DAN SANKSI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK UMKM Cynthia, Vanessa; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32345

Abstract

This research aims to determine the influence of taxpayer awareness, taxpayer knowledge, tax socialization and tax sanctions on UMKM taxpayer compliance. The sample selection technique in this study uses simple random sampling as a form of use in collecting sample data of 100 samples of UMKM in Tangerang City. The data processing technique used in this study was assisted using Soft'sware IBM SPSS Statistics 25 generated through multiple regression analysis as a determinant in generating data in this study. The results of this study indicate that taxpayer awareness, tax socialization, and tax sanctions affect taxpayer compliance. Meanwhile, taxpayer knowledge does not affect taxpayer compliance. This research implies that there are benefits such as adding insight and learning for readers about UMKM taxes. as a capital city taxpayer, increase knowledge so that they can get to know taxation better. the better in knowing, the higher the level of compliance.
PENGARUH CASH HOLDING, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING Boen, Angellia; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32348

Abstract

The purpose of this study is to analyze the factors that influence income smoothing in manufacturing companies listed on the Indonesia Stock Exchange during the period of 3 years (2018-2020). The sampling method used in this research is purposive sampling. The final sample used in this study amounted to 31 manufacturing companies. The analysis used in this study is logistic regression. The data that has been collected is processed using Eviews version 12 software. The results show that the independent variable cash holding and managerial ownership have a positive and insignificant effect on the dependent variable (income smoothing), and the independent variable profitability has a negative effect on the dependent variable (income smoothing).
ANALISIS REKONSILIASI FISKAL PT DINAMIKA PRATAMA TAHUN 2020 Kevin, Kevin; Widjaja, Purnamawati Helen
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32349

Abstract

The purpose of this research is to determine the application of fiscal reconciliation to PT Dinamika Pratama commercial financial statements in 2020 and find out whether the PT Dinamika Pratama has calculated the Corporate Income Tax Payable under the law’s current tax. The method used in this research is qualitative descriptive analysis and the method of data collection is done through observation,documentation, and interviews with the company.The objects used are commercial financial statements 2020,corporate income tax ,and corporate annual tax return 2020.The results of the study indicate that the preparation of the fiscal financial statements at PT Dinamika Pratama is not in accordance with the UU PPh No 36 Tahun 2008,so it has an impact on the calculation of corporate income tax payable.
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE Prawira, Antony; Susanto, Liana
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32350

Abstract

This study aims to obtain empirical evidence about the effect of profitability, leverage, liquidity, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and leverage have a significant positive effect on firm value. Liquidity does not have a significant effect on firm value. Firm size has a significant negative effect on firm value. The implication of this research is the need to increase profitability and leverage to increase firm value which will give a positive signal to investors.
FAKTOR-FAKTOR YANG MEMPERNGARUHI STRUKTUR MODAL DENGAN FAMILY OWNERSHIP SEBAGAI VARIABEL MODERASI Anastasia, Levika; Rasyid, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32362

Abstract

The purpose of this study was to examine the effect of profitability, liquidity, and firm size on capital structure with family ownership as a moderating variable. The sampling technique in this study used the non-probability sampling method and the purposive sampling method as the sample selection method. This study uses 300 samples from 75 manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The data in this study were obtained from financial statements and processed using Microsoft Excel and Spss 16 programs with multiple linier regression analysis. The results of this study indicrate that profitability has a significant negative effect on capital structure, while firm size has a significant positive effect on capital structure. In additional, family ownership as a moderating variabel strengthens the relationship between profitability and capital structure. For the liquidity variable, and the firm size of the company family ownership does not moderate the relationship between each variabel on tehe capital structure.
ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG Alexander, Timotius; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32363

Abstract

The aims of this research is to discover the influence of earning volatility, liquidity, asset structure and firm size towards debt policy on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2018-2020. The method in selecting the sample is using purposive sampling method and the selected sample is 31 companies. This study uses secondary data and data processing in a way by multiple regression analysis assisted by using Eviews software version 12 and Microsoft Excel version 2016. The results of this research indicate that firm size has a significant influence on debt policy while earnings volatility, liquidity and asset structure do not have a significant influence on debt policy.

Page 113 of 137 | Total Record : 1367

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