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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 1,317 Documents
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Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kpp Pratama Jakarta Palmerah Michelle Marceline, Yuniarwati
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 (308.413 KB) | DOI: 10.24912/jpa.v1i2.5015

Abstract

This research aims to determine the effect of taxpayers awareness, taxation knowledge, and tax penalties on the compliance of individual taxpayers at KPP Pratama Jakarta Palmerah. This research uses primary data which the method to get the data by distributing questionnaires to individual taxpayers at KPP Pratama Jakarta Palmerah. The distribution of questionnaires was conducted on 22nd-24th October 2018. The samples used in this study is 110 respondents. The results showed that the taxpayers awareness did not have a positive effect on the compliance of individual taxpayers in KPP Pratama Jakarta Palmerah, while taxation knowledge and tax penalties had a positive effect on the compliance of individual taxpayers at KPP Pratama Jakarta Palmerah.
PENGARUH BOARD DIVERSITY, INSTITUTIONAL OWNERSHIP, DAN CONSERVATISM TERHADAP EARNING QUALITY Chavia Zagita, Nurainun Bangun
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 (175.062 KB) | DOI: 10.24912/jpa.v2i4.9354

Abstract

The purpose of research is to obtain empirical evidence about the impact of board diversity, conservatism, and institutional ownership to earnings quality on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 30 manufacture companies selected using purposive sampling method for three years. The data used are secondary data in the form of financial statements. The research data was processed using Eviews 10. The result of the research show that board diversity have negative and insignificant effect on earnings quality, conservatism have negative and significant effect on earnings quality, and institutional ownership have positive and insignificant effect on earnings quality. For further research, it is recommended to extending the period  of the study and adding other independent variabel. 
Pengaruh CSR, EVA, Dan Traditional Performance Measurement Terhadap Stock Price Fransiskus Khendra, Nurainun Bangun
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 (585.344 KB) | DOI: 10.24912/jpa.v3i1.11421

Abstract

The purpose of this study is to empirically examine the impact of Corporate Social Responsibility, Economic Value Added, and Traditional Performance Measurement to stock price in manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. Samples were selected using purposive sampling method, with the amount of 73 companies resulted. Data used were financial information from financial statements and annual reports, which were processed using Eviews Ver. 11.0 program. The result of this study shows that Corporate Social Responsibility and Economic Value Added partially has positive and significant impact on stock price, while Traditional Performance Measurement have no significant impact on stock price.
Pengaruh Profitability, Firm Size, Dan Earnings Persistence Terhadap Earnings Response Coefficient Nicholas Eri Saputra, Rousilita Suhendah
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 (420.138 KB) | DOI: 10.24912/jpa.v3i4.15279

Abstract

The purpose of this research is obtain empirical evidence about effect of profitability, firm size, dan earnings persistence on earnings response coefficient in manufacturing companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. This research used 69 samples and 207 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and process using the Eviews 11 program. The result of this research indicated that earnings persistence has a positive and significant effect on earnings response coefficient while profitability and  firm size have no significant effect on earnings response coefficient. The implication of this study is persistence profit will make investors more interested in investing.
Faktor Yang Mempengaruhi Nilai Perusahaan Manufaktur Yang Terdaftar Di BEI Shierra Hendro Jaya, Merry Susanti
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 (299.705 KB) | DOI: 10.24912/jpa.v1i4.5682

Abstract

The purpose of this research was to obtain empirical evidence whether or not variables of profitability, firm size, liquidity, leverage, and board of independent commissioners have significant impacts on the firm value. Population of this research is manufacturing companies, which listed in BEI at period 2015-2017, as many as 59 companies (117 sampels) using the purposive sampling method. This research was conducted by means of multiple regression linear analysis with the help of a computer programme of SPSS version 20.0. The result of this research conducted partially from 2015 to 2017 is that profitabilitiy, size and board of independent commissioners proved to have a positive effect on firm value but liquidity and leverage have no significant effect on firm value
PENGARUH PENGUNGKAPAN TATA KELOLA PERUSAHAAN, RETURN ON ASSET, LEVERAGE TERHADAP TAX AVOIDANCE YANG TERDAFTAR DI BEI Felix Jonathan, Estralita Trisnawati
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 (540.832 KB) | DOI: 10.24912/jpa.v2i2.7616

Abstract

The purpose of this study is to obtain empirical evidence on the effect of corporate governance,  return  on  asset,  leverage  to  tax  avoidance  that  listed  in  Indonesia  Stok Exchange, with a total of 46 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that corporate governance and leverage does not significantly influence tax avoidance. However, return on asset have positive and significant influence tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Yulianto, Widyasasi
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 (341.25 KB) | DOI: 10.24912/jpa.v2i2.7622

Abstract

The  objective  of  this  research  is  to  obtain  empirical  evidence  about  the effect   of   capital  structure,  firm  growth,  dividend  policy,  profitability  and  investment decision to firm value on manufacturing companies listed in the Indonesia Stock Exchange for the year 2015-2017. This study used a sample of 72 manufacturing companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hypothesis is the multiple linear regression method in which the test is performed on panel data. The results of this research are  firm  age  and  profitability  have  positive  effect  on  firm  value.  Meanwhile  financial leverage and dividend policy has no effect on firm value.
Pengaruh Firm Characteristics Dan Corporate Governance Terhadap Real Earnings Management Jeremy Gracias Vinchen, Linda Santioso
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 (469.648 KB) | DOI: 10.24912/jpa.v3i2.11801

Abstract

This study aims to examine the effect of firm characteristics and governance on real earnings management. The dependent variable used is firm size, profitability, leverage, audit committee meetings, and board size. The independent variable is real earnings management, as measured by Roychowdhury (2006) and Al-Haddad & Whittington (2018). The research method uses multiple regression analysis. The research sample used 47 manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018 which were selected using purposive sampling. The research findings show that leverage has a positive effect and other variables have no effect.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Kualitas Audit Terhadap Manajemen Laba Viana Fandriani, Herlin Tunjung
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 (344.241 KB) | DOI: 10.24912/jpa.v1i2.5022

Abstract

The purpose of this research is to discover whether the effect of profitability, leverage, firm size, and audit quality to earnings management. This research used purposive sampling method. The type of data is panel data during 2015-2017 in the form of data of property, real estate, and building construction obtained from Indonesia Stock Exchange with total sample was 153 data. Data analysis technique using multiple linear regression with Eviews (Economic Views) program 9.0. The results shows that leverage hassignificant positive efffect on earnings management, audit quality has significant negative effect on earnings management, meanwhile profitability and firm size have no significant effects on earnings management.
THE INFLUENCE OF INFORMATION ASYMMETRY, PROFITABILITY, LEVERAGE, AND GROWTH ON EARNINGS MANAGEMENT Vanessa Jeniffer, Tony Sudirgo
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 (217.247 KB) | DOI: 10.24912/jpa.v2i4.9359

Abstract

The purpose of this research is to determine the effect of information asymmetry, profitability, leverage, and growth on earnings management on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 73 companies each year. The method of analysis used is panel data regression analysis with E-views 9.0. The results of the research with a significance level of 5% shows that information asymmetry and leverage have no effect on earnings management while profitability and growth have positive effect on earnings management.

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