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Jurnal Paradigma Akuntansi

jpa
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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 Pengungkapan Pajak Dengan Agresivitas Pajak Sebagai Variabel Moderasi Pada Perusahaan LQ-45 Thressy Anastasia Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to determine the effect of Executive Compensation and Corporate Social Responsibility Disclosure on Tax Disclosure with Tax Aggressiveness as a mediation variable on LQ-45 companies listed on the Indonesia Stock Exchange during 2016-2019. Sample was selected using purposive sampling method and the valid data was 31 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 23 and SmartPLS version 3.3.2. The results of this study indicate that executive compensation has a negative and significant influence on tax disclosure while corporate social responsibility disclosure has not influence on tax disclosure, tax aggresiveness has not influence on tax disclosure, executive compensation has not influence on tax disclosure through tax aggresiveness and corporate social responsibility disclosure has not influence on tax disclosure through tax aggressiveness.

Analisis Model Altman Untuk Memprediksi Kebangkrutan Pada Perusahaan Makanan Dan Minuman Novia, Susanto Salim
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about effects of Altman Z-Score variable, namely Working Capital to Total Asset, Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, Market Value Equity to Total Liabilities, andSales to Total AssettoFinancial Distress of the sub-sector food and beverage companies listed in the Indonesia Stock Exchange in the period of 2015-2016. The research is conducted by taking 42 samples using purposive sampling method. The result of this research that Working Capital to Total Asset has a positive significant effect on Financial Distress, Retained Earnings to Total Asset and Earnings Before Interest and Tax to Total Asset has a negative significant effect to Financial Distress, whileMarket Value Equity to Total Liabilities andSales to Total Assethas no significant effect toFinancial Distress

Faktor – Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Jeremy, Viriany
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study was conducted to examine the effect of board of directors size, board gender, independent commissioner,institutional ownership, firm size, and debt ratio on firm performance in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2016-2018. The sample used in this study is 73 manufacturing companies. This study used fixed effect model and multiple regression analysis. The results of this study indicate that board of directors size, board gender, institutional ownership, and firm size have a insignificant effect on firm performance, independent commissioner and debt ratio have a significant positive effect on corporate firm performance.

Pengaruh Profitability, Leverage Dan Growth Terhadap Nilai Perusahaan LQ-45 BEI Periode 2016-2018 Adi Calvin Limanjaya, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to examine the effect of profitability, Leverage, and growth on firm value in companies listed on the Indonesia Stock Exchange (IDX) LQ-45 index in the 2016-2018 period. Sampling techniques using purposive sampling method. Data is processed using Spss Statistics 25.This study uses 31 companies within 3 years period and the result using 93 unit sampling. The results of this study indicate that profitability and Leverage significantly influence firm value, while growth does not have any effect on the firm value.

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT PERUSAHAAN JASA Frisilya Lasmida, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study was to obtain evidence about the effect of profitability, leverage and firm size on the earnings response coefficient on service companies listed on the Stock Exchange in 2016-2018. This study uses 30 samples of service sector manufacturing companies and property. The sample used in this study was purposive sampling. This study uses E-Views 9.0 software to process data. The data used in this study are secondary data that contain financial statements. The statistical method used in this study is the method of multiple linear regression. The results of the study show that profitability does not have a significant effect on earnings response coefficient, leverage has a significant effect on earnings response coefficient, firm size does not have a significant effect on earnings response coefficient. others, and use a longer research period.

Pengaruh Interest Rate, Investor Sentiment, Financial Distress Terhadap Stock Return Feren, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to know the effect of interest rate, investor sentiment, and financial distress of stock return on manufacturing company listed on the Indonesia Stock Exchange from 2014-2017. The sampling method used in this research used 49 manufacturing company that were selected using purposive sampling method. Data used for this studyis obtained from financial statement for the year ended December 31st during 2014-2017. Analysis tool that will be used to analyze the hypothesis with multiple linier regression model is software IBM SPSS (Statistical Product and Service Solutions) version 23.0 for Windows. The result for this research showed that interest rate and investor sentiment have positive and significant effect on stock return, while financial distress has negative and significant effect on stock return

Pengaruh Usia, Pendidikan, Tingkat Pendapatan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Florientina, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the effect of age, education level, income level, and tax penalties on Micro, Small, and Medium Enterprises (UMKM) taxpayer compliance in Tanah Abang Market. UMKM have a big influence on state of tax revenues. Therefore, taxpayers who carry out business activities in Tanah Abang Market are expected to carry out their tax obligations properly and correctly. The variables examined in this study were age (USA), education level (PND), income level (PDT), and tax penalties (SANK) for tax compliance (KEP). Sampling was done by purposive sampling with 95 respondents. This research used SPSS Statistics ver. 25. t-test results indicate that the independent variables USA and PND have no influence on the dependent variable KEP. Meanwhile, independent variables PDT and SANK have an influence on the dependent variable KEP. F test results indicate that the independent variables USA, PND, PDT, and SANK simultaneously have an influence on the dependent variable KEP.

FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Devin Avila Dharma, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effect of leverage, profitability, company growth, liquidity, firm size, audit committee on the firm value of manufacturing industries listed on the Indonesia Stock Exchange period 2015-2017. This study used 61 samples companies that have been selected through a purposive sampling method for three years. The data used were secondary data in the form of financial information from the financial statements. The research data was processed using Eviews 10. The results of the research showthatleverage, profitability, and firm size has an effect on firm value, while company growth, liquidity, and audit committee have no effect on firm value.

PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAANTERHADAP NILAI PERUSAHAAN Cuana, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to analyze the relationship among proportion of managerial ownership, profitability, likuidity, and firm size toward firm value. This research used purposive sampling method. The type data is panel data during 2015-2017 in the from Indonesia Stock Exchange with total sampel was 192 data. Data analysis technique using multiple linear regression with Eviews program 10.0. The results shows that proportion of managerial ownership and likuidity have no significant effects on firm value, meanwhile profitability and firm value has significant on firm value. The results also shows that proportion of managerial ownership, profitability, likuidity, and firm value simultaneously have significant effects on firm value.

Pengaruh Pajak Hotel, Restoran Dan Hiburan Terhadap Pad Kabupaten Belitung Viny Widiani, Ngadiman
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study is aimed to find out the influence of Hotel Tax, Restaurant Tax and Entertainment Tax versus The Original Regional Revenue on period 2008 until 2019. This study is carried out in the local tax offices and financial management of Belitung Districts. The type of this research was case study with interview and documentation as the data collecting techniques, in this study also used a sample taken from the percentage data of the realization of financial statements in 12 (twelve) years on period 2008 until 2019 with 12 data as the total. The data analysis technique was multiply regression analysis using SPSS 25 program with quantitative research methods and descriptive approaches at 5% significance level. The result of regression analysis showed that there were simultaneous and significantly influenced among of Hotel Tax, Restaurant Tax and Entertainment Tax versus The Original Regional Revenue of Belitung Districts period 2008 to 2019. The implication of this study is the realization of regional tax revenue can reach the predetermined target and that local tax collection can be carried out more effectively and efficiently to support regional development in Belitung Districts.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Nuryasman MN

Contact Email jurnalparadigmaakuntansi@gmail.com

Phone +6285692324687

Journal Mail Official jurnalparadigmaakuntansi@gmail.com

Editorial Address Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location Kota adm. jakarta barat, Dki jakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Nuryasman MN

Contact Email
jurnalparadigmaakuntansi@gmail.com

Phone
+6285692324687

Journal Mail Official
jurnalparadigmaakuntansi@gmail.com

Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470

Location
Kota adm. jakarta barat,

Dki jakarta

INDONESIA