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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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Pengaruh Leverage, Free Cash Flow, Dan Collateral Asset Terhadap Dividend Policy Sonia Christabella, Yuniarwati
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i3.14924

Abstract

The objective of this study is to examine and obtain empirical evidence of the influence of leverage, free cash flow and collateral assets on dividend policy. This study uses multiple regression analysis and  processed using the eviews application program version 11.0. Sample of this research included 41 manufacturing companies selected by purposive sampling method that met the criteria of 193 publicly traded companies listed on the Indonesia Stock Exchange for the period of 2017 - 2019. The results of research on leverage had a significant negative effect, collateral assets had a significant positive effect, while free cash flow had no effect on dividend policy.The implication of this study is the need to increase free cash flow and reduce leverage to increase dividend in dividend policy which will bring good signal for investors.
PENGARUH JAJARAN DIREKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP TAX AVOIDANCE Priska Aprilia Aryanto, Estralita Trisnawati
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.v2i3.9550

Abstract

The purpose of this research is to obtain empirical evidence about the effect between Board of Directors and Corporate Social Responsibility with Tax Avoidance on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. This study used 79 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of annual report. The statistical method used to test the research hyphotesys is the double regretion analysis model. The results of this research are Board of Directors and Corporate Social Responsibility has positive significant effect with Tax Avoidance. For further research, it is recommended to extending the period of the study, adding other independent variables, and use other proxy.
Pengaruh Environmental Performance, Earning Persistence, Dan Economic Value Added Terhadap Firm Value Joshua Bennett Susanto, Susanto Salim
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i3.14881

Abstract

This research aims to determine the relationship of environmental performance, earning persistence, and economic value added to firm value. The objective is to analyze the direction and influence between environmental performance, earning persistence, and economic value added to firm value. This study uses a manufacturing company listed on IDX during 2017-2019 as a population. Sample is selected by purposive sampling technique. Out of 177 manufacturing companies, there are 31 manufacturing companies that have passed the research criteria. The results of this study indicate that environmental performance has a  significant positive effect on firm value, earning persistence has a significant positive effect on firm value, and economic value added has not a significant negative effect on firm value on the manufacturing company.
Reaksi Pasar Modal Terhadap Bencana Banjir Di Indonesia Pada Awal Tahun 2020 Kevin Candra Mulyana, Hendro Lukman
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.v3i2.11684

Abstract

The purpose of research is to examine of whether the flood disaster which attacks Indonesian in early 2020 can effected the Indonesian capital market. The independent variable are abnormal return stock. The samples used were 33 samples taken from shares of consumer goods, general insurance, and pharmaceutical companies listed on the IDX .Statistical Package for the Social Sciences (SPSS) ver. 25 are used to analyze data. This research is using event study method. The results show that there is no significant difference on the average of the abnormal return on the stock that afoot on the sector of consumer goods, general insurance, and pharmaceutical companies before and after the flood disaster in early 2020. The implication of this research is that investors should look at events that are happening that can affect stock prices.
PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, DAN PERPUTARAN MODAL KERJA TERHADAP NILAI PERUSAHAAN Cendy Chandra, Jonnardi
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.v2i3.9555

Abstract

The purpose of this research to determine the effect of profitability, leverage and working capital turnover to firm value. This research uses a simple random sampling method so that the selected sample of 52 companies from a population of 60 manufacturing companies listed in the Indonesia Stock Exchange for the year 2014-2018. This research used the EVIEWS program version 9.0. The result based on t test indicate that profitability has a positive effect on firm value, leverage has a positive effect on firm value, while Working Capital Turnover has a negative effect on firm value.
Kepatuhan Wajib Pajak: Pelayanan Pajak, Pengetahuan Perpajakan, Dan Ketegasan Sanksi Pajak Denny Kurniawan, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i3.14886

Abstract

Taxpayer compliance in paying taxes is a very important things for a country’s economic progress. If the level of awareness of tax payments is low, that’s mean progress in the economy of a country will also be hampered. Thus, the authors raise the hypothesis in this research that is the effect of tax services, tax knowledge, and tax sanction assertiveness on taxpayer compliance. This research uses explanatory research methods, and data used in this study are primary data. The data collection technique in this research was by distributing questionnaires to each respondent. The results of the data collection were processed using SPSS version 25. The result of this research indicate that Tax Services, Tax Knowledge, and Tax Sanction Assertiveness have a significant / positive effect on Taxpayer Compliance
Analisis Kewajiban Perpajakan Perusahaan Jasa Konstruksi PT. Andal Rekacipta Pratama Tahun 2019 Shanne Octavia, Purnamawati Helen Widjaja
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 | DOI: 10.24912/jpa.v3i4.15293

Abstract

One of the largest sources of state revenue is the tax sector revenue which is used to finance domestic development. Construction services are very dominant in the construction and development of facilities and infrastructure in Indonesia. Fees relating to construction services are subject to income tax. This study aims to determine how the tax treatment of construction service business income at PT. Andal Rekacipta Pratama, besides that it also aims to find out whether PT. Andal Rekacipta Pratama as a construction service company has carried out its tax obligations in accordance with the current tax regulations. This type of research used in this research is descriptive quantitative research. The data collected in this study came from primary data sources with direct data collection in the field and secondary data, namely financial reports, SPT and tax regulations obtained through library research. Based on research results at PT. Andal Rekacipta Pratama, there are two types of construction services, namely construction planning and construction implementation. The tax rates imposed are different because they are based on the presence or absence of ownership of a Business Entity Certificate (SBU) and the validity period of the SBU. The results of this study indicate that PT. Andal Rekacipta Pratama as a construction service company has not fully fulfilled its tax obligations in accordance with the applicable tax regulations. The implication of this research is that companies need to regularly update their understanding of tax regulations and understand these regulations better.
Faktor yang mempengaruhi kebijakan dividen pada perusahaan manufaktur yang terdaftar di bei Lidia, Agustine Ekadjaja
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.v1i2.4672

Abstract

The objective of this research is to obtain empirical evidence on the influence of profitability, liquidity, leverage, firm growth, and firm size toward dividend policy. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2015-2017. The results of this study indicate that firm growth and firm size have a significant influence on dividend policy, while profitability, liquidity, and leverage have no significant influence on dividend policy. To further complement future research, make the sample count bigger, use companies that include not only manufacturing companies, and use variables that have not been used that may influence company’s dividend policy.
Pengaruh Leverage, Non-Performing Loan, Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Stefanni Cahya Wiyono, Nurainun Bangun
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 | DOI: 10.24912/jpa.v1i4.5710

Abstract

The purpose of this research is to obtain empirical evidence about the effect of leverage, non-performing loans, and corporate social responsibility on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the SPSS program, 23 version. The results of the research based on the tests that have been carried out state that leverage, and non-performing loans had a significant negative effect on financial performance, while corporate social responsibility had a significant positive effect on financial performance
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Di BEI Periode 2015-2017 Felicyta Fabiolla, Nurainun Bangun
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 | DOI: 10.24912/jpa.v1i3.5575

Abstract

The purpose of this study is to obtain empirical evidence about the effect of capital structure, firm size and auditor quality on the timeliness of financial reports at manufacturing companies listed in Indonesia Stock Exchange during 2015-2017. This study uses purposive sampling method of 99 manufacturing companies listed in the Indonesia Stock Exchange. Data obtained from the audited company's annual financial statements for the year ended December 31, 2015-2017. This test uses the SPSS 25 program by logistic regression analysis. The results of the study is firm size have significant effect on the timeliness of financial reports, while capital structure and auditor quality do not have significant effect on the timeliness of financial reports.

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