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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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Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Dalam Penggunaan E-Filing Sylvia, Ngadiman
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.402 KB) | DOI: 10.24912/jpa.v1i3.5604

Abstract

This research aims to obtain empirical evidence usefullness of e-filing, ease of use of e-filing, security and privacy of using e-filing on actual usage of e-filing on individual taxpayers in the West Jakarta area. The sample in this study were 100 respondents of individual taxpayers. The results of this study indicate that the usefullness of e-filing has a significant influence on the use of e-filing, while ease of use, security and privacy do not have a significant effect on the use of e-filing
Pengaruh Board Of Directors Terhadap Cost Of Capital Dengan Risk Disclosure Sebagai Variabel Mediasi Glady, Sofia Prima Dewi
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 (318.91 KB) | DOI: 10.24912/jpa.v1i4.5679

Abstract

The purpose of this research is to obtain empirical evidence about the effects of board of directors on cost of capital in manufacturing industries listed in Indonesian Stock Exchange during the period of 2017. This research used 25 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 25 data for one year. The data used were secondary data in the form of financial information and non-financial information from the annual reports and forecasting EPS data from marketscreener website. This research data was processed using Smart PLS 3. The result of this research shows that risk disclosure doesn’t have a significant effect on cost of capital. Board of directors also does not have a significant effect on cost of capital, directly or indirectly through the mediator
PENGARUH DER, ROE, ROA, NPM, DAN EPS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR Yuliana, 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 (229.153 KB) | DOI: 10.24912/jpa.v2i4.9334

Abstract

The purpose of this study was to analyze the effect of debt to equity ratio, return on equity, return on asset, net profit margin, earning per share on stock prices on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples that can be found in this study were 63 companies using purposive sampling techniques. The technique for processing data uses multiple regression analysis using Eviews application version 10.0 and Microsoft Excel 2010. Simultaneously debt to equity ratio, return on equity, return on asset, net profit margin, earning per share together there is an influence on stock prices. Partially the results of this study indicate that return on asset and earning per share have a positive influence on stock prices. Return on equity and net profit margin have a negative effect on stock prices while debt to equity ratio has no positive effect on stock prices.
Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Manufaktur Rohit, Rousilita Suhendah
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 (384.754 KB) | DOI: 10.24912/jpa.v3i1.11415

Abstract

: The purpose of this research is to obtain empirical evidence about the effects of accruals, operating cash flows, firm size, and leverage on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. This research used 61 samples and 232 data from manufacturing companies selected by the purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 9.0 program. The result of this research indicate that operating cash flow has a positive and significant effect on earnings persistence while accruals, firm size, and leverage have no significant effect on earnings persistence.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perbankan Vanesha Valentina, Rosmita Rasyid
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 (262.336 KB) | DOI: 10.24912/jpa.v4i1.17562

Abstract

The purpose of this study is to find out and analyze the influence of capital adequacy ratio, non performing loan, liquidity, operational efficiency, and bank size on financial performance of go public banks listed on Indonesian Stock Exchange during 2017-2019. The research method used was purposive sampling with sample size of 40 banks in accordance with the criteria. The data processing technique uses multiple linear regression analysis with the EViews 11 program. The results showed that capital adequacy ratio, operational efficiency, and bank size have a significant effect on banking financial performance, while non-performing loans and liquidity did not have a significant effect on banking financial performance.
Analisis Perhitungan Pajak Penghasilan Terutang Pt Stepa Wirausaha Adiguna Untuk Tahun 2017 Karissa Oktavia, Purnamawati Helen Widjaja
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 (233.852 KB) | DOI: 10.24912/jpa.v1i2.5012

Abstract

This research uses PT Stepa Wirausaha Adiguna located on the island of Belitung as the object of research. The purpose of this study is to determine the truth of the corporate income tax calculation carried out by the company, including fiscal correction and total fiscal profit / loss owned by the company. The research method used in this research is descriptive method, using primary data which is then processed through observation, interviews and documentation, then in the final stage an analysis is carried out on the data.The results of this research are that the company has calculated and made all fiscal and total corrections of fiscal profit / loss appropriately, however in the calculation of income tax there is a mistake. This is related to the calculation of this tax that is not rounded up on Taxable Income, which causes errors and the result of the Accrued Income Tax by the company is incorrect.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN Jennifer Antonius, Tony Sudirgo
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 (303.671 KB) | DOI: 10.24912/jpa.v2i2.7613

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of capital structure, firm age, firm size, growth opportunities, and earning per share on company performance at consumption company listed in Indonesia Stock Exchange during 2015-2017. The sampling method used in this study to collect research sample is purposive sampling method, with the result that 35 company at consumption company listed in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtained from audited financial statement for the year ended December 31th during 2015- 2017. Panel data regression is used to test the hypothesis using Eviews 10.0. The result of this study shows that capital structure, growth opportunities, and earning per share have significantly effect on company performance, while firm age and firm size do not have significant effect on company performance.
Pengaruh Pajak, Ukuran Perusahaan, Profitabilitas, Dan Exchange Rate Terhadap Transfer Pricing Muthia Adelia, 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 (356.634 KB) | DOI: 10.24912/jpa.v3i2.11793

Abstract

The purpose of this research is to find out and obtain empirical evidence about the effect of tax, firm size, profitability, and exchange rate on transfer pricing of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. This research the samples used 68 samples of manufacturing companies have been selected using purposive sampling method. Data processed with SPSS version 23 using logistic regression analysis. Research data using financial statements accessed through the official website of the IDX www.idx.ac.id. The result of this research showed that tax has a significant negative effect on transfer pricing, while firm size, profitability, and exchange rate have no significant effect on transfer pricing.
Faktor-Faktor Yang Memengaruhi Struktur Modal Cindy Andriani, Liana Susanto
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 (508.854 KB) | DOI: 10.24912/jpa.v3i4.15276

Abstract

The purpose of this study is to analyze and obtain empirical evidence regarding the effect of liquidity, profitability, firm size, leverage operation, and sales growth on capital structure on companies listed on the Indonesia Stock Exchange during the periode of 2017-2019. This research was conducted by taking 37 samples of companies, using purposive sampling technique and processed using Eviews version 11. Based on the reseacrh the results show that the liquidity has a negative influence and significant effect on capital structure, while the profitability, firm size, leverage operation and firm size do not have a significant effect on capital structure. The implicationof this research is the impotance of capital structure which aims to finance operations and company expansion.
Faktor-Faktor Yang Mempengaruhi Praktik Earnings Management Monica, Sufiyati
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 (486.06 KB) | DOI: 10.24912/jpa.v1i4.5684

Abstract

The purpose of this empirical research is to obtain empirical evidence about the influence of firm size, leverage, profitability, firm age, and free cash flow on earnings management of companies in the property, real estate, and building construction listed in Indonesia Stock Exchange. The amount period of observation in this research is the year 2015-2017. The method used in sample selection is purposive sampling method. In this research 51 companies in the manufacturing industry are selected as sample. In this research, 51 companies that are selected are analyzed by using Eviews 10.0. The result of this research shows profitability and free cash flow have a significant effect on the earnings management and firm size, leverage, and firm age doesn’t have significant effect on the earnings management

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