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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 Nilai Perusahaan Pada Perusahaan Sektor Manufaktur Anindita, Rosmita Rasyid
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.v4i2.19484

Abstract

This study aims to determine whether the capital structure, profitability, company growth, and company size affect the value of the manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The population used in this study were all 184 companies in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) 2017-2019. The samples used were purposive sampling method and took samples of 70 companies during the research period, namely 2017-2019. The data analysis technique used is multiple linear regression. The results of this study are partially capital structure has no effect on firm value, profitability has a positive effect on firm value, firm size has a positive effect on firm value, liquidity has no effect on firm value, and firm growth has a positive effect on firm value.
Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Penghindaran Pajak Cindy Irawan, Ngadiman
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.v4i2.19204

Abstract

The objective of this research is to examine the influence of profitability, company size, independent commissioners, and institutional ownership towards tax avoidance. The population used in this research is manufacturing consumer goods companies which listed on the Indonesia Stock Exchange (IDX) in the period of 2014 - 2019. The sample used as many as 23 companies with purposive sampling method. Data processing techniques using PLS-SEM method (Partial Least Square - Structural Equation Model). This research analyzed using SmartPLS 3. The results of this research are profitability has a significant effect on tax avoidance, while company size, board of commissioners independent, and institutional ownership do not have significant influence on tax avoidance.
Pengaruh Learning Style Terhadap Academic Achievement Yang Di Mediasi Oleh Personality Michael Jona, F.X. Kurniawan Tjakrawala
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.v4i2.19218

Abstract

The purpose of this study is to determine the effect of learning style on academic achievement with personality as mediating variable. The sampling method used in this study using purposive sampling method and was obtained 89 respondents as samples. The sample that used in study are economics and business students. Analysis tool that used to calculated outer model, inner model, and hypothesis testing is SmartPLS Ver. 3.3.2. Meanwhile, to calculate statistic descriptive used SPSS ver. 23. The result of this study stated there was a positive and insignificant effect between learning style and academic achievement, there was a positive and significant effect between learning style and personality, there was a positive and significant effect between personality and academic achievement, also there was a positive and significant effect between learning style and academic achievement with personality as mediation. The implication of this study is the selection of appropriate learning styles to improve academic achievement
Faktor-Faktor Yang Memengaruhi Konservatisme Akuntansi Pada Perusahaan Manufaktur Kevin, Sufiyati
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.v4i2.19436

Abstract

This study aims to determine the effect of growth opportunity, financial distress, leverage, firm size, managerial ownership, and profitability on accounting conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. The sampling method used in this study is purposive sampling method. This study uses 69 manufacturing companies as sample. The analytical method used to test the hypothesis is multiple linear regression analysis using EViews 9. The results of this study indicate that financial distress has a positive and significant effect on accounting conservatism. Profitability has a negative and  significant effect on accounting conservatism. Growth opportunity, leverage, firm size, and managerial ownership have no significant effect on accounting conservatism. The implication of this research is companies need to pay attention to financial distress and profitability in applying the principles of accounting conservatism in financial reporting.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Caroline, Henryanto Wijaya
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.v4i2.19485

Abstract

This research aims to examine how capital structure, company size, liabilities, and profitability affect firm value in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sample was selected by purposive sampling method and valid data were 76 companies. The data processing technique uses multiple regression analysis assisted by the Eviews 11 and Microsoft Excel 2010.The results of this study indicate that capital structure, profitability, and liquidity do not have a significant effect on firm value, while firm size has a negative and significant effect on firm value. The implication of this research is the importance of increasing capital structure, firm size, liquidity, profitability as a way to increase firm value which will provide a good signal for investors.
Pengaruh Ukuran Perusahaan, Multinational Dan Thin Capitalization Terhadap Tax Avoidance Dalam Perusahaan Manufaktur Yang Terdaftar Dalam BEI Pada Tahun 2015-2019 Madita Heidy, Ngadiman
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 | DOI: 10.24912/jpa.v3i2.11698

Abstract

The purpose of this study is to analyse the effect of company size, multinational and thin capitalization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This study used 301 samples from manufacturing companies based on purposive sampling. The data used in this study are secondary data in the form of company annual reports. The analysis model used is IBM SPSS Statistics 25. The results show that company size has a positive and significant effect, multinational has no effect, and thin capitalization has a significant and negative effect on tax avoidance.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Jenni Cong, Sukrisno Agoes
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.v1i2.4702

Abstract

The purpose of this study is to determine the effect of tax payer awareness, tax knowledge and tax sanction to taxpayer compliance in paying motor vehicle tax in west jakarta SAMSAT. Questionnaires were distributed to 100 respondend. The population used is taxpayer who pays motor vehicle in west jakarta SAMSAT. Data analysis techniques used are multiple regression analysis. The result of this research shows that tax knowledge and tax sanction have a significant and positive effect with taxpayer compliance. Then the last tax payer awareness has no affect significant and positive with taxpayer compliance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CSR PADA PERUSAHAAN MANUFAKTUR TAHUN 2015-2017 Veronika Natalia Shi, Widyasari
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 | DOI: 10.24912/jpa.v2i1.7172

Abstract

Corporate social responsibility disclosure is a business ethic that concludes the company has obligations to interested parties such as stakeholders including customers, employees, investors, the government, and the community or the community around the company's work and operations. Corporate social responsibility disclosure is the issues that grows widely in indonesian bussiness. The researches on corporate social responsibility disclosure find different results. This study is aimed to explain the influence of firm size, leverage, profitability, and firm age to corporate social responsibility disclosure. The sample in this study is Indonesian manufacture companies listed in 2015- 2017 whose annual reports disclose corporate social responsibility activities and can be accessed at Indonesian Stock Exchange website, there are 66 manufacture companies chosen as sample with applying purposive sampling technique. The variables used in this study are corporate social responsibility disclosure as the dependent variable and firm size, leverage, profitability, and firm age as independent variables. This study employs descriptive and statistical analysis technique using E-Views software version 10.0. The result of research shows that firm size partially has a negative effect on corporate social responsibility disclosure while the other independent variabel leverage, profitability, and firm age have no effect to corporate social responsibility disclosure.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Valentina Sinta Dewi, Agustin Ekadjaja
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 | DOI: 10.24912/jpa.v2i1.7139

Abstract

The objective of this research is to obtain empirical evidence on the influence of profitability, liquidity and firm size toward firm value. This research uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2015-2017. The results of this research indicate that profitability, liquidity and firm size have a significant influence on firm value. To further research, make the sample count bigger, use companies that include not only manufacturing companies and use variabels that have not been used that may influence companies firm value. 
FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Dian Sasmita Ayu Damayanti, Tony Sudirgo
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 | DOI: 10.24912/jpa.v2i3.9533

Abstract

The purpose of this study is to identify the effect of firm size, profitability, leverage, and sales growth on cash holding of manufacturing companies listed in Indonesian Stock Exchange in the period of 2016 - 2018. This study uses purposive sampling as the sampling technique and uses 70 manufacturing companies as research sample. The results of this study concludes that profitability has a positive effect on cash holding, while firm size, leverage, and sales growth has no significant effect on cash holding.

Page 57 of 137 | Total Record : 1367

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