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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 SUSTAINABILITY REPORT TERHADAP PROFITABILITAS PERUSAHAAN INFRASTRUKTUR TERDAFTAR DALAM BEI PERIODE 2015-2017 Danielle Christie, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidence regarding the effect of sustainability report on company profitability at infrastructure 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 47 companies at infrastructure in Indonesia Stock Exchange during 2015-2017 collected as the research sample. Data used for this study is obtain from audited financial statement for the year end December 31st and sustainability report during 2015-2017. Panel data regression is used to test the hypothesis using Eviews 10.0. The result of this study shows economic dimension of sustainability report don’t have significant effect on company profitability, environment and social dimension of sustainability report have significant effect on company profitability.

PENGARUH EXECUTIVE CHARACTERISTICS, FIRM SIZE DAN SALES GROWTH TERHADAP TAX AVOIDANCE Stefanny, Yuniarwati
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the effects of executive characteristics, firm size and sales growth ontax avoidance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2015-2018. The research is conducted by taking 67 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on tax avoidance (ETR) simultaneously (F test). The t test results showed that sales growth (GOS) has a significant negative effect on tax avoidance (ETR), while firm size (SIZE) and sales growth (GOS) have no positive significant effect on tax avoidance (ETR).

Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Keluarga Di BEI Alvin, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study aims to obtain empirical evidence about the effect of Good Corporate Governance (GCG) on financial performance with Net Working Capital Turnover as a mediating variable on family manufacturing companies listed on the Stock Exchange in 2016-2018. The sample in this study used a purposive sampling method with a total sample of 93 data. Data processing techniques using bootstrapping with Smart PLS 3.0 software. The results of this study indicate that Good Corporate Governance does not affect the Net Working Capital Turnover. The results of this study indicate that institutional ownership, the board of commissioners, and committees have a positive influence on financial performance. This study also shows that the general meeting of shareholders and Net Working Capital Turnover has no effect on financial performance.

Pengaruh Inflasi, Pemeriksaan Pajak, Peningkatan Ptkp Terhadap Penerimaan Pajak Penghasilan Pasal 21 Luciana, Ngadiman
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze the effect of inflation, tax audit, and increase in non-taxable income on income tax revenue article 21 for taxpayers at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan during the 2015-2017 period. This research used a purposive sampling method by taking 29 valid samples from the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan and Badan Pusat Statistik. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows verse 24. The results of this study indicate that increase in non-taxable income has a significant influence on income tax revenue article 21, while inflation and tax audit have no significant influence on income tax revenue article 21. The implication of this study is the need to increase the role of the government and taxpayers to increase awareness of tax payments that will increase tax revenue article 21.

Faktor-Faktor Yang Mempengaruhi Firm Investment Perusahaan Manufaktur Sektor Industri Barang Konsumsi Anastassia Budiono, Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This study was conducted to determine whether the independent variable has a relationship or influence on the dependent variable. The sample in this study was obtained through a non-probability sampling method, having a total of 23 companies in the goods and consumption industry sectors listed on the Indonesia Stock Exchange in 2014 - 2017. The amount of data obtained is 68 data. Data management is carried out using the SPSS program (Statistical Package for Social Sciences) for Windows Version 25. The results of the study show that leverage variables have no negative effect on firm investment, variable liquidity does not have a positive effect on firm investment, and profitability variables have a positive effect on firm investment

Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahan Manufaktur Yang Terdaftar Di BEI Monica Melvi Reviani, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

This research aims to examine the effect of profitability, company size, company growth, and leverage to the firm value onmanufacturing companies that listed on Indonesia Stock Exchange for the period of 2015-2017. The samples of this research are sixty fivemanufacturing companies selected using purposive sampling method. The research data has been processed by using EViews 9.0. The result of this research shows that partially, profitability has a positive andnot significant influence to the firm value, company size has a positive and not significant influence to the firm value, company growth has a positive and not significant influence to the firm value, and leverage has a positive and not significant influence to the firm value

FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA INDEKS LQ45 YANG TERDAFTAR DALAM BEI Wenny, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this thesis is to determine the effect of return on assets, return on equity, earnings per share, and net profit margin to stock price of LQ45 companies listed on the Indonesia Stock Exchange. The sample selection technique in this study used a purposive sampling technique with the total sample of 73 sample data from 27 companies of LQ45 in the period 2016-2018. The data used in this study is secondary data which is processed using SPSS program version 20. The results of this study indicate that return on equity and earnings per share have significant effect on stock price, while return on assets and net profit margin have no significant effect on stock price.

EARNINGS MANAGEMENT: FREE CASH FLOW, LEVERAGE, PROFITABILITY MODERATED BY FIRM SIZE Ricardo Hadi Widjaja, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to determine the effect of free cash flow, leverage, and profitability on earnings management with firm size as a moderating variable on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 71 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 free cash flow and profitability have no effect on earnings management while leverage has a negative effect on earnings management. Firm size strengthen the effect of leverage on earnings management and firm size does not moderate the effect of profitability on earnings management.

Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Brigitte Angeline, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to analyze dividend, asset structure, corporate size, liquidity, trading growth, and corporate risk which affecting capital structure at manufacturing company listed in Indonesia Stock Exchange for the period 2015-2018. The research samples uses secondary data and using purpose sampling method so there is 180 data manufacturing companies are used in this study. Data processing techniques using SPSS 26. The results of F test shows dividend, asset structure, corporate size, liquidity, trading growth, and corporate risk has significant effect on capital structure. t test results shows that dividend, asset structure, corporate size, and liquidity has no significant effect on capital structure while corporate risk has a significant positive effect on capital structure and trading growth has a significant negative effect on capital structure.

Faktor Yang Mempengaruhi Praktik Earnings Managementdi Industri Produsen Consumer Goods Cris Selly, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The objective of this research is to obtain empirical evidence about the effect of CEO profiles which include CEO age, CEO tenure and CEO gender on earnings management practices in manufacturing companies in the Consumer Goods industry sector listed on the Indonesia Stock Exchange (IDX)during the year 2014 - 2018. This study uses secondary data . This research is conducted with a sample of 113 manufacturing company data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solutionsoftwarefor Windows version23 (SPSS version 23).The results of this research show that the CEO tenure has a significant influence on earnings management practices, while the age and CEO's gender do not have a significant effect on earnings management. Thus to reduce earnings management, it is necessary to pay attention to the tenure of the CEO.

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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