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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, DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN Agatha Santania, Jonnardi
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 (258.411 KB) | DOI: 10.24912/jpa.v2i2.7674

Abstract

The purpose of this study is to determine the effect of profitability (Return on Assets), liquidity (Current Ratio), and solvency (Debt to Equity Ratio) on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 with a population  of  54  companies  and  a  total  sample  of  48  companies  were  used  for  five consecutive  years  from  2014  to  2018.  Samples  were  selected  using  the  simple  random sampling method. This study uses secondary data which is then processed with Eviews 10. The results of this study indicate that profitability has a significant positive effect on firm value,  liquidity  has  a  significant  negative  effect  on  firm  value  while  solvency  has  no significant effect on firm value. 
PENGARUH LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Arfin Taniman, Jonnardi
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 (148.271 KB) | DOI: 10.24912/jpa.v2i3.9565

Abstract

This study aims to analyze the relationship among proportion of leverage, likuidity, and firm size toward firm value. This research used purposive sampling method. The type data is panel data during 2014-2018 in the from Indonesia Stock Exchange with total sampel was 225 data. Data analysis technique using multiple linear regression with Eviews program 10.0. The results shows that proportion of likuidity have no significant effects on firm value, meanwhile leverage and firm size has significant on firm value.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Pemoderasi Delvinia Regina Tania, Henryanto Wijaya
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 (441.554 KB) | DOI: 10.24912/jpa.v3i3.14905

Abstract

The purpose of this study is to reexamine the effect of profitability and leverage on firm value and to determine the role of Corporate Social Responsibility (CSR) as a moderating variable in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study took 50 samples of manufacturing companies using the Purposive Sampling method. This study uses E-Views 9.0 software to process data. The results of the study show that profitability has a negative and not significant effect on firm value, leverage has a negative and not significant effect on firm value, Corporate Social Responsibility (CSR) has a negative and not significant effect on firm value, Corporate Social Responsibility (CSR) weakens the effect of profitability on firm value, and also weakens the effect of leverage on firm value.
Faktor Yang Mempengaruhi Cash Holding Perusahaan Sektor Barang Konsumsi Dan Aneka Industri Felicia Rimu, Nurainun Bangun
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 (348.146 KB) | DOI: 10.24912/jpa.v4i1.17287

Abstract

The purpose of this research is to obtain empirical evidence about the effects of leverage, growth opportunity, and profitability on cash holding in companies in consumer goods industries & miscellaneous industrial sectors listed on the Indonesia Stock Exchange for the period of 2017-2019. This research used 40 samples of companies in consumer goods industries & miscellaneous industrial sectors that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements. This research data was processed using EViews 10. The result of this research shows that profitability has a positive and significant effect on cash holding, while leverage and growth opportunity do not have a significant effect on cash holding. Suggestions for the next study is to add another independent variablesto be able to strengthen the ability of independent variables in explaining the dependent variable, such as cash flow, net working capital, and firm size.
Faktor - Faktor Yang Memengaruhi Internet Financial Reporting (IFR) Pada Perusahaan Manufaktur Muhammad Akram Pramudhani, Linda Santioso
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 (314.778 KB) | DOI: 10.24912/jpa.v4i1.17292

Abstract

This research aims at how the role of profitability, firm size, public ownership on internet financial reporting on manufacturing industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 77 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) 25 for Windows and Microsoft Excel 2016. The results of this study indicate that public ownership have a significant influence on internet financial reporting, and the rest variables doesn’t have influence on internet financial reporting. The implication of this study is in the practice, financial reporting is carried out by manufacturing companies as a form of their responsibility to the public.
Analisis Kontribusi Pajak Daerah Jakarta Utara Terhadap Penerimaan Pajak Daerah Dki Jakarta Irene Oktaviani Wijaya, Ngadiman
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 (251.285 KB) | DOI: 10.24912/jpa.v1i2.4703

Abstract

This study aims to determine the level of the contribution of hotel tax, restaurant tax, entertainment tax, advertisement tax and parking tax on local tax revenues in Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Utara (Period 2012-2016). This research uses descriptive analysis method. The data collection technique is interview and documentation in the form of goals and realizations from the hotel tax, restaurant tax, entertainment tax, advertisement tax and parking tax in Suku Badan Pajak dan Retribusi Daerah Kota Administrasi Jakarta Utara from 2012 until 2016.The results of the study show that the percentage of hotel tax, advertisement tax and parking tax in the North Jakarta area to DKI Jakarta local tax revenues are still in a very less category, which is below 10%, while the contribution of restaurant tax is in the less category with a percentage of 10.10 - 20%, the highest contribution rate is entertainment tax which is in the medium category with a percentage of 20.10 - 30%.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, TERHADAP NILAI PERUSAHAAN Andrew Tandanu, Lukman Suryadi
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.475 KB) | DOI: 10.24912/jpa.v2i1.7138

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The method of sampling in this study was purposive sampling, in which 72 companies were selected as samples. Data processing techniques in this study use multiple regression analysis using the IBM SPSS Statistics 25 program. The results of this study indicate that profitability does not affect the firm value, liquidity does not have an influence to firm value, and firm size has a significant influence on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR Antonius Enrico, Virainy
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.998 KB) | DOI: 10.24912/jpa.v2i1.7173

Abstract

The purpose of this research is to know the effect of capital structure, firm size, asset tangibility, profitability and age of firm against financial distress on manufacturing company listed in BEI from 2015-2017. This research used 198 observations that were selected using purposive sampling methodin three years. This research uses EVIEWS software version 10 to analyse the hypothesis. The result for this research showed that there is a positive effect of capital structure on financial distress and there is negative effect between firm size, asset tangibility and profitability on financial distress. However, age of firm did not have any effect on financial distress.
PENGARUH MONEY ETHICS DAN KEADILAN TERHADAP TAX EVASION DENGAN RELIGIOSITY SEBAGAI PEMODERASI Theresia Liefa, Sofia Prima Dewi
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 (170.643 KB) | DOI: 10.24912/jpa.v2i3.9534

Abstract

This study was conducted to know the influence of money ethics and tax fairness against tax evasion and also to know the effects of intrinsic and extrinsic religiosity in their influence on money ethics and tax evasion. The primary data collection technique used was questionnaires to individual taxpayers at KPP Tambora. This research obtained 200 respondents as samples. In this research, there were 90 respondents that had been analyzed as samples. The sampling techniques used wasconvenience sampling. The analysis research using Smart-Partial Least Squares (PLS) 3.0. The result of the study showed that money ethics had not affect on tax evasion, however tax fairness had positive affect on tax evasion. Intrinsic religiosity and extrinsic religiosity as moderating variables did not succeed in moderating this relationship.
Pengaruh Profitability, Leverage, Dan Corporate Governance Terhadap Tax Avoidance Thomas Felix, Jamaludin Iskak
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 (546.878 KB) | DOI: 10.24912/jpa.v3i2.11706

Abstract

The purpose of this study was to examine the analysis of the effect of profitability, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples were selected using a purposive sampling method collected by 87 companies. Data processing techniques using the application program E-views version 10 and Microsoft Excel 2016. The results of this study indicate that profitability has no effect on tax avoidance, while leverage has a positive effect on tax avoidance and corporate governance has a positive effect on tax avoidance.

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