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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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PERAN SANKSI PAJAK, MODERNISASI PELAYANAN PAJAK, PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Wijaya, Aillen Cindy Clara Jofan; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34738

Abstract

This research was conducted with the aim of knowing the effect of tax sanctions, modernization of tax services, and understanding of taxes on individual taxpayer compliance in DKI Jakarta. The sample was selected by purposive sampling method and valid data were 80 respondents. The data processing technique uses multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2013. The results of the research conducted show that there is a significant positive effect between tax sanctions, service modernization and tax understanding on taxpayer compliance. The implication of this research is that it is necessary to increase the firmness of sanctions, services that utilize technology and public understanding in an effort to increase taxpayer compliance.
FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Safira, Intan; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34739

Abstract

This study aims to find out how leverage, institutional ownership, firm size, intellectual capital, and audit tenure affect the integrity of financial statement in property and real estate sector listedon the IDX for the period 2019-2021. This sample was selected using purposive sampling method with valid datas was 66 data. Data processing techniques using eviews version 12 which is used to process secondary data. The result of this study indicate that leverage, intellectual capital, and audit tenure do not have significant positive affect on the integrity of financial statement. Institutional ownership has a significant positive affect and company size has a non-significant positive affect on the integrity of financial statement. The implication of this study is that companies must consider of internal and external factors.
PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY Maghfur, Afza Nuzhat; Hastuti, Rini Tri
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34740

Abstract

This study aims to examine the effect of auditor’s reputation, and profitability on audit delay. The population in this study are audited financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Sampling was carried out using purposive sampling technique with a total sample of 36 companies over a period of 2 consecutive observations so that the total sample was 120. The data of this study were processed using SPSS version 25.
PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI Wijaya, Michael; Setijaningsih, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34741

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on the firm value of infrastructure companies listed on the Indonesia Stock Exchange (IDX). The sample methodology utilized in this study was purposive sampling. The sample was 19 infrastructure companies in the study period from 2020 to 2022, resulting in a total of 57 data processed. The data were processed using SPSS 25 software. The result showed that profitability and firm size positively affect firm value. On the other hand, leverage negatively affects firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS PERSISTENCE PADA PERUSAHAAN BASIC MATERIAL Ivone, Margiota Fiona; Bangun, Nurnainun; Kurniawati, Herni
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34742

Abstract

The purpose of this study was to find out whether factors such as cash flow volatility, company size, and accrual reliability affect earnings persistence with the research subject being the basic ingredients of sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sampling technique used was purposive sampling so that the number of sample data obtained was 108 (after outliers). Data processing uses multiple linear regression analysis techniques with the data processing tool used, namely SPSS 25.0. The results showed that the cash flow volatility variable has a significant effect on earnings persistence, while the firm size and accrual reliability variables have no significant effect on earnings persistence. The implication of this research is that the volatility of cash flows indicates a good use of cash resources and maximum effort in maintaining profit stability due to fluctuations in cash flows in order to maintain stakeholder confidence.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER Kencana, Richie; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34743

Abstract

This study aimed to find how the influence of liquidity, asset structure, leverage, and institutional ownership in manufacturing companies consumer non-cylicals sector were listed on Indonesia Stock Exchange for 2019-2022. The sample was selected using purposive sampling method with the final sample data of 37 companies. The data processing technique used multiple linear regression analysis assisted by the SPSS 27 program and Microsoft Excel. The results of this study indicated that liquidity had significant positive effect on profitability. Meanwhile, asset structure and institutional ownership have no significant negative effect on profitability, also leverage has no significant positive effect on profitability. The implication of this research is the management must monitor the liquidity ratio in the company in order to increase company’s profitability.
FAKTOR FAKTOR YANG MEMENGARUHI FIRM VALUE Siauhelung, Leonard Hizkia; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34744

Abstract

The purpose of this study is to obtain empirical evidence about the effect of capital structure, profitability, liquidity, activity ratio, and firm size towards firm value on manufacturing companies listed on the Indonesian Stock Exchange during the 2018-2021 period. The research design used in this research is descriptive research with purposive sampling method and 304 data were collected. This study uses the Eviews 12 Student Version Lite application for data processing. The result shown in this study are that capital structure dan profitability have a positive effect on firm value, firm size has a negative effect on firm value, while liquidity and activity ratio have no positive effect on firm value. The implication of this study is that companies need to pay attention to capital structure, profitability, and firm size to maximize the company's value.
PENGARUH GCG, LEVERAGE, FIRM SIZE TERHADAP EARNINGS MANAGEMENT INDUSTRI DASAR, BARANG, KONSUMSI Sidharta, Alyssa Christina; Bangun, Nurnainun
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34745

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of good corporate governance, leverage, and firm size on earnings management in companies in the basic and chemical industry sector, various industrial sectors, and the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). period 2019-2021. This study used 62 samples and 186 data from companies in the basic and chemical industry sector, various industrial sectors, and the consumer goods industry sector selected by purposive sampling method. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the Eviews 12 program. The results of this study indicate that good corporate governance on institutional ownership and leverage variables have no effect on earnings management. Meanwhile, firm size has a positive and significant influence on earnings management.
KAITAN FIRM SIZE, PROFITABILITY, DAN LIQUIDITY TERHADAP CAPITAL STRUCTURE Yudith, Vivi Odella; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34746

Abstract

The purpose of this study is to determine the relationship between firm size, profitability and liquidity to capital structure on consumer non-cyclical goods sector companies listed in the Indonesia Stock Exchange in 2019-2021 where the data used is secondary data in the form of company financial reports that can be obtained from the Indonesian Stock Exchange website. Using purposive sampling methods, 72 companies were obtained with 216 data can be used. This study used Spearman Rank Correlation Test with SPSS 26. The results of this study show that firm size has a weak, positive, and not significant correlation to capital structure, profitability has a fairly negative and significant correlation to capital structure and liquidity has a strong, negative and significant correlation to capital structure.
FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Cahyadi, Jeremy; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34747

Abstract

This research aims to find out how the factors in this study influence stock price volatility consisting of stock trading volume, dividend policy, and asset growth with firm size as a moderating variable in manufacturing companies in consumer non cyclical and healthcare sectors listed on Indonesia Stock Exchange in 2019-2021. Sampling in this study used purporsive sampling method which resulted a total sample of 93 data from 31 companies. Data processing technique in this study used multiple regression analysis which was processed using E-views 12.0 program. The results of this study indicate that stock trading volume has a significant positive effect on stock price volatility, dividend policy has non significant negative effect on stock price volatility, asset growth has non significant positive effect on stock price volatility. In addition, firm size does not moderate the effect of stock trading volume on stock price volatility, firm size does not moderate dividend policy on stock price volatility, and firm size does not moderate asset growth on stock price volatility.

Page 133 of 137 | Total Record : 1367

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