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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 1,367 Documents
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Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Aktivitas, Dan Kebijakan Dividen Terhadap Harga Saham Stella Levina, Elizabeth Sugiarto Dermawan
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 (330.113 KB) | DOI: 10.24912/jpa.v1i2.5100

Abstract

This research was conducted to determine the effect of profitability, liquidity, leverage, activity, and dividend policy toward stock prices. In this research profitability is measured by ROE, liquidity is measured by CR, leverage is measured by DER, activity is measured by TATO, and dividend policy is measured by DPR. Purposive sampling method is used to collect the sample. The number of samples used is 15 companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017 that meet the specified criteria. The analytical method used in this research is multiple linear regression. The program used to process the data is IBM SPSS 25. This research shows that profitability (ROE), liquidity (CR), leverage (DER) and activity (TATO) have a significant positive effect toward stock prices. On the other hand, dividend policy (DPR) has no significant effect toward stock prices despite showing that it is positively correlated.
ANALISIS KEWAJIBAN PERPAJAKAN PPH 21, PPH 23 DAN PPH 4 AYAT 2 PADA PT TAC TAHUN 2018 Erythrina Orie Rahma, Purnawati Helen Widjaja, Nataherwin
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 (79.81 KB) | DOI: 10.24912/jpa.v2i3.9553

Abstract

This research aims to determine if the company engaged in the field of real estate, PT TAC has carried out the tax obligations as stipulated in the current taxation regulations in Indonesia. Research is also conducted to test compliance in making deposits and reporting of PT TAC Tax period notification on the three aspects of the tax in fulfilling its tax obligation as taxpayer body. The results showed that PT TAC has carried out taxation obligations on these three aspects in accordance with the prevailing regulations. There is no contingent obligation for PT TAC arising in fiscal year 2018. The three aspects of taxation include PPh 21, PPh 23 and PPh 4 paragraph 2.
Peresepsi Generasi Z Terhadap Tax Compliance Juan Triasa Himawan, Widyasari
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 (255.657 KB) | DOI: 10.24912/jpa.v3i3.14884

Abstract

This study has a purpose, namely to prove the influence of tax knowledge, tax awareness, and tax attitude on tax compliance studies in Generazion Z. This study uses primary data. This study took the sample using the Non-Probability Sampling method with the Accidental approach. This study was conducted on people who have ages of 17-25 years and this study was conducted at four universities in the West Jakarta area. The total sample used in this study were 150 respondents. Research data were processed using SPSS Statistics version 20. The result of this study indicate that the influence of Tax Knowledge, Tax Awareness, and Tax Attitudes have a significant positive effect on Tax Compliance
FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Olvy Angela, Susanto Salim
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 (166.624 KB) | DOI: 10.24912/jpa.v2i4.9328

Abstract

The purpose of this study is to examine the analysis of factors affecting accounting conservatism of manufacture companies listed on the Indonesia Stock Exchange for the period 2016-2018. Samples were selected using 70 purposive sampling methods. Sample was selected using purposive sampling method amounted to 61 companies. This study uses multiple regression analysis methods helped by Microsoft Excel and IBM SPSS 23. This study shows that simultaneously financial distress, leverage, investment opportunity set (IOS), managerial ownership, and firm size have a significant effect on accounting conservatism. Partially, financial distress and leverage have a significant negative effect on accounting conservatism. The investment opportunity set (IOS), managerial ownership and firm size have no significant effect on conservative accounting.
Pengaruh Capital Structure, Firm Size Dan Liquidity Terhadap Financial Performance Meiliana, Jonnardi
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 (410.182 KB) | DOI: 10.24912/jpa.v3i3.14897

Abstract

The purpose of this research is to obtain empirical evidence about the effects of capital structure, firm size and liquidity on financial performance in manufacturing industries listed in Indonesian Stock Exchange during the period of 2014-2018. This research used 64 samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 10. The result of this research shows that capital structure and firm size has a significant effect on financial performance, while liquidity do not have a significant effect on financial performance. Suggestions for the next study is to add another independent variables to strengthen the ability of independent variables in explaining the dependent variable.
PENGARUH NET WORKING CAPITAL, LEVERAGE, GROWTH OPPORTUNITY, DAN PROFITABILITY TERHADAP CASH HOLDING Verent Permata Sari, Rini Tri Hastuti
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 (193.235 KB) | DOI: 10.24912/jpa.v2i4.9333

Abstract

The purpose of this empirical research is to examine the influence ofnet working capital, leverage, growth opportunity and profitability toward cash holding. This research uses 125 sample manufactured company listed on the Indonesia Stock Exchange period of 2016-2018. Sample was selected by using purposive sampling method. Data processing techniques in this research using software Eviews 10. The results of this research indicate that all independent variables simultaneously have a significant effect oncash holding. The partially test indicate that net working capital, leverage, and profitability have a significant effect on cash holding, while growth opportunnity have a not significant effect on cash holding.
Pengaruh Corporate Governance Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Audrey Annabella, Liana Susanto
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 (285.214 KB) | DOI: 10.24912/jpa.v4i1.17561

Abstract

The purpose of this research is to obtain empirical evidence of board independence, board size, board meeting and institutional ownership on earnings management with firm size as moderating variable of manufacturing companies listed in the Indonesian Stock Exchange from 2017-2019. This research used purposive sampling method for a total of 76 companies’ data in 3 years. This research used E-Views 10 and Microsoft Excel 2019 for data processing. The results of this research showed that board independence, board meeting and institutional ownership negatively affect earning management whilst board size does not affect earnings management. Firm size as moderating variable has a positive effect of board independence and institutional ownership on earnings management.
Pengaruh Profitabilitas, Firm Size, Firm Growth, Likuiditas, Sales Growth Terhadap Nilai Perusahaan Maurien, I Cenik Ardana
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 (342.872 KB) | DOI: 10.24912/jpa.v1i4.5678

Abstract

The purpose of this study is to profitability, firm size, firm growth, liquidity, and sales growth towards firm value. Samples that have been selected by purposive sampling method and selected as many as 40 companies as a sample from 64 companies that go public listed on the IDX. The results of the research on profitability have significantly positive, firm size havenegative significant while the firm growth, liquidity, and sales growth have positive and not significant to the value of the company
Faktor-Faktor Yang Mempengaruhi Cash Holding Garry, Viriany
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 (328.712 KB) | DOI: 10.24912/jpa.v3i2.11687

Abstract

This study was conducted to examine the effect of liquidity, firm size, leverage and growth opportunity on corporate cash holding in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2016-2018. The sample used in this study is 75 manufacturing companies. This study used fixed effect model and multiple regression analysis. The results of this study indicate that liquidity has a significant positive effect on corporate cash holding, firm size has an insignificant negative effect on corporate cash holding, leverage has a significant positive effect on corporate cash holding, and growth opportunity has an insignificant negative effect on corporate cash holding
FAKTOR-FAKTOR YANG MEMPENGARUHI REAL EARNINGS MANAGEMENT Novita Cendra, Sufiyati
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 (293.822 KB) | DOI: 10.24912/jpa.v2i2.7612

Abstract

This study aims to obtain empirical evidence on the effect of firm size, leverage, board size, board independence, audit comitee, cash flow from operation, and profitability of companies on real earnings management in manufacturing companies of basic industry and chemicals  sector  listed in  Indonesia  Stock Exchange in  the period  2015-2017.  Research samples are 21 companies out of  66  companies data using purposive sampling method. Results of this research obtained the firm size, leverage, and board size have no significant effect to real earnings management, board independence have positive significant  effect, audit comitee haveno effect to real earnings management, cash flow from operation and profitability have negative significant effect to real earnings management.

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