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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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Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Manufaktur Yang Terdaftar Di BEI Jose Juventius Tanamal, Augustpaosa Nariman
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 (493.338 KB) | DOI: 10.24912/jpa.v3i4.14966

Abstract

This research were done with a purpose to empirically examine the influence of profitability (ROA), leverage (DER), firm size dan sales growth toward tax avoidance. This research uses data which collected from secondary data obtained directly from Indonesia Stock Exchange (IDX) official website. Population of this research is industry companies listed on Indonesia Stock Exchange (IDX) for the period of 2017-2019. As much as 81 companies listed on Indonesia Stock Exchange (IDX) are selected as samples in this research based on few criteria. These samples are collected using purposive sampling method. The method that is used on this research was multiple linear regression using Eviews 11 (student version) as test equipment. The result of this research indicate that profitability (ROA) has a negative and significanct effect on tax avoidance, leverage (DER) has a positive and significant effect on tax avoidance, firm size has a negative and significant effect on tax avoidance and sales growth has a negative and significant effect on tax avoidance.
Faktor Yang Mempengaruhi Profitabilitas Pada Perbankan Yang Terdaftar Di Bei Loraine Pertiwi, Liana Susanto
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 (288.678 KB) | DOI: 10.24912/jpa.v1i2.4701

Abstract

This research aims to determine the effect of bank size, capital adequacy ratio, loan to deposit ratio, net interest margin and non performing loan toward the bank profitability. This research uses 33 samples of commercial banks that listed on The Indonesia Stock Exchange in the year of 2015-2017 with the multiple regression analysis technique  using Statistical Product and Service Solution for Windows released 21 (SPSS 21.0) and Microsoft Office Excel 2010. The results of T test indicate that bank size, loan to deposit ratio, net interest marginand non performing loan have a significant effect on bank profitability. Meanwhile, capital adequacy ratio has an insignificant effect on bank profitability. The results of F test indicate that all the variables in this research simultaneously have a significant effect on bank profitability.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Di BEI Periode 2015 – 2017 Lina Aliwinoto, Rosmita Rasyid
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 (0.002 KB) | DOI: 10.24912/jpa.v1i4.5750

Abstract

The purpose of the research is to examine the factor that affect the capital structure. Population in this research are 156 manufacture companies and after sample selection using purposive sampling technique, 65 companies that have met the criteria. Dependent variable in this research is capital structure and independent variables consist of profitability, tangibility, firm size, non-debt tax shield, and firm age. The result showed that the profitability, tangibility, firm size, non-debt tax shield, and firm age simultaneously affect the capital structure, and partially tangibility and firm age have no significant effect to capital structure, while profitability, firm size and non-debt tax shield have a significant effect to capital structure
PERSEPSI WAJIB PAJAK ORANG PRIBADI DI JAKARTA TERHADAP PENGGELAPAN PAJAK (TAX EVASION) Celine Meidita, Ngadiman
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 (234.062 KB) | DOI: 10.24912/jpa.v2i2.7677

Abstract

The success of self-assessment system is voluntary compliance with the tax laws. The purposes of this study are to examine the relationship between  tax knowledge,  tax fairness, law enforcement level towards tax evasion behavior of registered individual taxpayers in KPP DKI Jakarta.  Type of this research is quantitative research by using primary data. Sampling was done using purposive sampling with 90 individual taxpayers respondent in Jakarta. The result of double regression test shows that the impact of tax knowledge, tax fairness, and law enforcement level simultaneously affect to the tax evasion behavior. Three independent variables affect the dependent variable is 34,1%, which means 34,1% variation from tax evasion explained by tax knowledge, tax fairness, and law enforcement level. 
Faktor-Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Property Dan Real Estate Loyeling, Lukman Surjadi
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 (268.018 KB) | DOI: 10.24912/jpa.v4i1.17290

Abstract

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, market valuation, and liquidity to stock returns in property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. This study used 35 property and real estate companies as samples selected by purposive sampling. The data are secondary data using financial report companies. Data management is carried out using the E-views program version 11.0. The results of this research indicate that profitability and market valuation does not have a significant effect on stock returns, leverage and  liquidity has a significant positive effect on stock returns. The implication of this study is the need to increase leverage and liquidity because it provides a positive value for stock returns. However, on the other hand, profitability and market valuation must be minimized because based on this study it does not have an effect on stock returns. 
Analisis Pengaruh Firm Size, Growth, Capital Structure Dan Working Capital Terhadap Profitabilitas Linda, Elizabeth Sugiarto Dermawan
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 (324.007 KB) | DOI: 10.24912/jpa.v1i3.5592

Abstract

The purpose of this research is to analyze the effect of firm size, growth, capital structure and working capital on profitability in manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2014 – 2017. This research is examines 212 samples using purposive sampling method. The result of this research indicates that firm size, growth, capital structure and working capital have significant and positive effect on profitability.
FAKTOR - FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Michelle Claudia Putri, Elizabeth Sugia
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 (200.93 KB) | DOI: 10.24912/jpa.v2i1.7176

Abstract

The purpose of this research is to obtain empirical evidence the influence of leverage, firm size, sales growth, liquidity and tangibility towards financial performancein manufacturing companies listed in Indonesia Stock Exchange from period 2015 – 2017. This research used purposivesampling method with total sampel 50 manufacturing companies that have been selected with certain criteria with 150 total data in three year. Data processed with SPSS version 23. The result of research shows that firm size and liquidity has positive significant influence towards financial performance, tangibility has negative significant influence towards financial performance, leverage and sales growth has no significant influence towards financial performance.
PENGARUH ROA, LDR, NIM, DAN NPL TERHADAP CAPITAL ADEQUACY RATIO (CAR) Lewina Rianto, Susanto Salim
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 (180.373 KB) | DOI: 10.24912/jpa.v2i3.9537

Abstract

The purpose of this empirical research is to examine the influence of return on asset (ROA), loan to deposit ratio (LDR), net interest margin (NIM), and non performing loan (NPL) toward capital adequacy ratio (CAR). This research uses 107 sample banks listed on the Indonesia Stock Exchange in the year of 2016-2018. Data processing techniques in this research using program SPSS for windows version 23. The results of this research indicate that all independent variables simultaneously have a significant effect on capital adequacy ratio (CAR). The partially test indicate that loan to deposit ratio (LDR) and non performing loan (NPL) have a significant effect on capital adequacy ratio (CAR), while return on asset (ROA) and net interest margin (NIM) have no significant effect on capital adequacy ratio (CAR).
Faktor Yang Mempengaruhi Nilai Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Gracia Budyanti Kamil, Jonnardi
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 (359.33 KB) | DOI: 10.24912/jpa.v3i4.15247

Abstract

This study was conducted to examine the effect of profitability, liquidity, leverage, and firm size on firm value in listed mining companies in Indonesian Stock Exchange (IDX) period 2015-2019. The sample used in this study are 27 mining companies and selected using purposive sampling method. Data processing techniques using common effect model and multiple regression analysis that helped by EViews 11 Program. The results of this study indicate that profitability, liquidity, and leverage have a significant positive effect on firm value, and firm size has an insignificant effect on firm value. The implication of this study is the need of company managers to evaluate and improve firm’s performance so the firm’s value will increase and reach the investors.
Pengaruh Auditor Responsibility, Professional Skepticism Dan Internal Control Terhadap Fraud Detection Calvin Lazuardi, Hendro Lukman, Henny
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 (649.243 KB) | DOI: 10.24912/jpa.v1i2.5000

Abstract

The objective of this research is to obtain empirical evidence about the effect of auditor responsibility,  professional  skepticism  and  internal  control  to  fraud  detection  from  the perspective of external auditor in Jakarta, Indonesia. This study used 65 external auditors as samples selected by convenience sampling. The data are primary data using questionnaires. The results of this research indicate that auditor responsibility does not have a significant effect on fraud detection, professional skepticism and internal control have a significant influence on fraud detection.

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