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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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Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Dari Wajib Pajak Badan Tahun 2016-2017 Elvina Desideria, 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 | DOI: 10.24912/jpa.v1i2.5003

Abstract

The purpose of this research is to obtain empirical evidence about the effect of Tax Amnesty, Tax Audit, and Taxpayer Compliance on Corporate Income Tax Revenueperiod 2016-2017. The technique used in collecting samples that is purposive sampling of corporate taxpayer that registred in KPP Pratama Gambir Empat. Result of research obtained Tax Amnesty, Tax Audit, and Taxpayer Compliancesimultanly have positive effect to Corporate Income Tax Revenue.Tax Amnesty and Taxpayer Compliancepartialy have positive effect to Corporate Income Tax Revenue and Tax Audit have no effect to Corporate Income Tax Revenue.
Faktor-Faktoryang Mempengaruhi Income Smoothing Di Bei Periode 2015-2017 Herlina Monica, Sufiyati
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 | DOI: 10.24912/jpa.v1i2.5008

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of firm size, profitability, financial leverage, and institutional ownership on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research sample was obtained using purposive sampling method, which is 84 companies. The model used in this study is a binary logistic regression and the data in this study were processed using SPSS version 25.0 for Windows. The results of this study indicate that firm size has a negative and significant effect on income smoothing, while profitability, financial leverage, and institutional ownership have no significant effect on income smoothing.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Livia Lawrence Setiawan, Merry Susanti
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 | DOI: 10.24912/jpa.v1i2.5013

Abstract

Every company has the same main goal, is to increase the firm value. Therefore, companies must pay attention to any factors that can affect the firm value. This purpose of this research is to analyze and prove the effect of profitability, leverage, company’s growth, company size, and audit committee on firm value. This research used 67 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2017 as samples and processed using Eviews version 9.0 software. This sampling technique used a purposive sampling method with predetermined criteria. The data analysis method used in this reasearch is multiple linear regression analysis. The results obtained in this research are profitability, leverage, and firm size have a positive effect on firm value, company growth has a negative effect on firm value, and the audit committee has no significant effect on firm value.
Analisis Corporate Governance, Corporate Environmental Concerns, Dan Corporate Environmental Strengths Untuk Memprediksi Audit Risk Pada Kantor Akuntan Publik (Di Jakarta) Sonia Teja, Jamaludin Iskak
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 | DOI: 10.24912/jpa.v1i2.5019

Abstract

The purpose of this research is to obtain knowledge about whether corporate governance, corporate environmental concerns, and corporate environmental strengths have a significant influence on audit risk on public accounting firm in Jacarta. This research uses simple random sampling technique with 51 respondents. The data used in this research is primary data in the form of questionnaires distributed to auditors working in a Public Accounting Firm in Jacarta using google form. Data processing techniques using SmartPLS 3.0 and Microsoft Excel 2016. The results of this research show that corporate governance has a significantly positive effect on audit risk and corporate environmental concerns have a significantly negative effect on audit risk while corporate environmental strengths have no significant effect on audit risk.
Pengaruh Growth, Kebijakan Dividen, Leverage, Profitability Pada Perusahaan Manufaktur Yolanda Chintia Lolowang, Rini Tri Hastuti
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 | DOI: 10.24912/jpa.v1i2.5025

Abstract

The Company has a long-term goal to maximize a company. This study aims to determine the effect of growth, dividen policy, leverage and profitability of the company to corporate value. The study sample as many as 41 companies conducted in manufacturing companies listed on the Indonesia Stock Exchange. Observation period 2015 to 2017. The research hypothesis testing using analysis techniques multiple linear regression and t test to see the effect of company’s growth, dividen policy leverage, and profitability on the firm value. The results showed that: (1) the growth positive effect was not significant to the value of the company (2) the dividen policy positive effect was not significant to the value of the company (3) the leverage has a positive effect significant to the value of the company (4) the profitability has a positive effect significant to the value of the company.
Pengaruh Manajemen Laba Riil Dan Pengungkapan Tata Kelola Perusahaan Terhadap Agresivitas Pajak Evelyn Frederica, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19201

Abstract

The purpose of this study was to find empirical evidence regarding the effect of real earnings management and corporate governance disclosures on tax aggressiveness. The sample in this study were companies listed on the LQ45 Index from 2016-2019. This study used 30 companies obtained by purposive sampling. The data used is secondary data in the form of corporate financial reports that have been published on the Indonesia Stock Exchange (BEI). Secondary data obtained were processed using SPSS version 25 software for descriptive statistical analysis and SmartPLS 3.0 for conducting outer model tests, inner model tests and hypothesis testing. The results showed that real earnings management did not have a significant effect on tax aggressiveness, while corporate governance disclosure had a negative and significant effect on tax aggressiveness. The implication of this research is that the increase in corporate governance disclosed can reduce tax aggressiveness.
Analisis Penerapan PPH Final Berdasarkan PP 23 Tahun 2018 Pada PT. XYZ Sandra Tanuwijaya, Purnamawati Helen Widjaja, Henny
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19214

Abstract

This research aims to identify the impact of the application of PP No. 23 Year 2018 on income tax payable that should be paid by PT. XYZ in 2019. Further, this study will also compare income tax calculated on the basis of PP No. 23 Year 2018 to the calculation of income tax on the basis of bookkeeping method under Law No. 36 Year 2008. Data are obtained through interview with PT. XYZ and data documentation provided by PT. XYZ in the form of 2019 income statement of PT. XYZ. The data processing method relied upon descriptive analysis method. The result of this study indicates that the use of taxation obligation calculation method on the basis of PP No. 23 Year 2018 may affect the amount of tax expense and thus, may also affect the net income earned by PT. XYZ in the current year. The implication of this study is PT. XYZ needs to consider the income tax calculation method to be used by taking into account gross income, cost of goods sold, and expenses that may affect its income statement in order for PT. XYZ to receive maximum profit in the current year.
Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Infrastruktur Dengan Pemoderasi Opinion Shopping Salim Wijaya, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19219

Abstract

This research aims to obtain empirical evidence about the effect of Audit opinion, Financial distress, Audit fee, Client firm size and Audit firm size Towards Auditor switching with Opinion shopping as the Moderated Variable on all of sectors in infrastructure company listed on Indonesia Stock Exchange from 2017-2019. This research was conducted with a sample of 156 data. Furthermore, data collection techniques used in this research was secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 25.0 software. The statistical method used to test the hypothesis was the logistic regression method. The results of this research show that all the variables on this research had no significant effect on Auditor switching and also Opinion shopping has weakened moderated on Audit opinion and Audit fee towards Auditor switching. The implication of this study is the need to improve an appropriate investor’s signal when taking a decision to invested on a company which had switch their auditor and increasing manegement’s performance to ensure stakeholders on their reliabilities financial report and trusty opinions prepared by the auditor.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Daniel Puji, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19481

Abstract

The purpose of this research was conducted to comprehend the influence of liquidity, firm size and leverage in regard to cash holding towards manufacturing industry, which registered on Indonesian Stock Exchange (BEI) in 2017-2019 period. The samples being utilized in this research are originated from 77 manufacturing industry. The methodology of this research is done by using secondary data gathered, as being cited from Indonesian Stock Exchange (BEI), that prepared with using fixed effect model, multiple linear regression analysis and Eviews version 11.0 software. The result of the analysis study shown that the influence of liquidity has brought significant positive effect with respect to cash holding, whereas firm size and leverage was influencing negatively to cash holding as parameters were not significantly and heavily affecting in negative way respectively.
Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Ira Meidiana Putri, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i2.19197

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of financial performance and capital structure on firm value with firm size as a moderating variable in manufacturing companies listed on IDX 2017-2019. In this study using secondary data obtained from the site www.idx.co.id by using 66 companies as samples that have been selected using purposive sampling method. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 25 and Microsoft Excel 2019. The results of this study indicate that financial performance and capital structure have a positive and significant effect on firm value. Firm size can moderate the influence of financial performance on the firm value, while capital structure has no effect on firm value with firm size as a moderating variable. The implication of this study is the need to increase the execution of financial performance and capital structure in the company that will increase firm value in the long run.

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