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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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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 Yang Mempengaruhi Kepatuhan Wajib Pajak Umkm Di Pusat Grosir Senen Jaya Livia Yolanda, Yuniarwati
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.v1i2.4704

Abstract

This research aimed to examine the effects of tax payers knowledge to Tax Rules in Government Regulation No. 46 Year 2013, the implementation of Self Assessment System, and Tax Penalties of tax compliance among micro, small, and medium enterprises (SMEs) at Pusat Grosir Senen Jaya. This research is a descriptive research and gathered data by distributing questionnaires up to 110 respondents. All data gathered then processed using IBM software SPSS Statistic 23.00 version. The result of this research indicates that all independent variables has a positive effect simultaneously, and all independent variables except for tax penalties have a positive effect partially.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Ritchie Jeconiah, Rini Tri Hastuti
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.v2i1.7137

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage and company growth, on the value of the company in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2018. This study uses 42 manufacturing companies that have been selected through a purposive sampling method with a total of 126 data for three years. The data used are secondary data in the form of financial statements which ends on 31 December ended period. Processing data in this study using SPSS 23. The results of the study shows that leverage has a significant and positive effect on firm value. Nonetheless, leverage doesn’t have any impact on firm value and firm growth has a significant effect but negative for company value.
Pengaruh Tax Avoidance Terhadap Kebijakan Dividen Tunai Dimoderasi Pengungkapan Tata Kelola Perusahaan William Chandra, Estralita Trinawati
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.v1i3.5600

Abstract

The purpose of this study is to obtain empirical evidence on the effect of tax avoidance to cash dividend policy with corporate governance disclosure as a moderating variable that listed in Indonesia Stock Exchange, with a total of 30 samples. This study uses secondary data which were tested using software SmartPLS 3,0. The result of this study suggests that tax avoidance have no effect to cash dividend policy and corporate governance disclosure doesn’t moderate the effect of tax avoidance on cash dividend policy
Pengaruh Locus Of Control, Professional Commitment, Dimoderasi Time Budget Pressure Terhadap Underreporting Time Kevin, Hendro Lukman
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.v1i3.5605

Abstract

The purpose of this research is to examine the influence of internal locus of control, external locus of control, and professional commitmen towards acceptance of underreporting of chargeable time with time budget pressureas moderator in external auditors who works at Public Accounting Firms in Jakarta. The sample was determined by convenience sampling and snowball sampling method. The research conducted with printed questionnaires and online questionnaires. The result of this research shows that internal locus of control, external locus of control, and professional commitment have no significant effect partially and simultaneously towards acceptance of underreporting of chargeable time. However, those three independent variables have positive significant effect towards dependent variable when moderated by time budget pressure
Faktor Yang Mempengaruhi Pengungkapan Sosial: Tekanan Media Sosial Sebagai Variabel Moderasi Everaldi Oktavian, Sofia Prima Dewi
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.v1i4.5680

Abstract

The purpose of this research is to examine the influence of ownership diffusion, independent director, profitability, board diversity, board size, and company size toward CSR disclosure with a moderating effect study from media pressure in manufacturing companies listed in the Indonesian Stock Exchange in the period 2015-2017. The sample was determined by purposive sampling method. The research conducted by taking 64 manufacturing companies. The result of this research shows that ownership diffusion have negative effect on CSR disclosure, while board size, independent director, independent director moderated by media pressure, profitability, and company size have no effect on CSR disclosure
Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Pertumbuhan Aktiva, Ukuran Perusahaan Terhadap Struktur Modal Henry Pratama, Merry Susanti
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.v1i4.5685

Abstract

The purpose of this study is examine the effect of profitability, liquidity, assets structure, assets growth, and firm size on capital structure of manufacture companies listed on Indonesia Stock Exchange for the period 2015-2017. Sample was selected using purposive sampling method amounted to 53 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 22 and Microsoft Excel 2016. There sul tof this study shows that partially profitability, liquidity have significant effect on capital structure, while assets structure, assets growth, and firm size and tangible have no significant effect on capital structure. However this study shows that simultaneously profitability, liquidity, assets structure, assets growth, and firm size have a significant effect on capital structure
Faktor-Faktor Yang Mempengaruhi Financial Performance Pada Perusahaan Manufaktur Di BEI David Winarto, Sofia Prima Dewi
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.v1i4.5690

Abstract

The purpose of this research is to obtain empirical evidence about the effects of financial leverage, firm size, andcorporate social responsibilityonfinancial performancein manufacturing industries listed in Indonesian Stock Exchange during the period of 2015-2017. This research used 64samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 10.The result of this research shows that financial leverage and firm size have a significant effect on financial performance, while corporate social responsibility does not has a significant effect on financial performance.Suggestions for the next study is to add another independent variables to be able to strengthen the ability of independent variables in explaining the dependent variable, such as intellectual capital, company age, and liquidity
Faktor-Faktor Yang Mempengaruhi Keputusan Investasi Pada Perusahaan Infrastruktur, Utilitas Dan Transportasi Priscilla W, Susanto Salim
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.v1i3.5561

Abstract

The purpose of this study is to find out and analyze the influence of cash flow, liquidity, capital structure and debt policy on investment decisions. The research method used was purposive sampling with a total sample of 28 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using years of observation, namely 2014-2017. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. Data analysis method used is classical assumption analysis, descriptive statistical test, f test, t test and test coefficient of determination. Testing the hypothesis in this study uses the t test The results of the study show that the cash flow and leverage do not have a significant positive effect on investment decisions, while the liquidity and capital structure have a significant positive effect on investment decisions
Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Anisa Lukmarda, Merry Susanti
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.v1i4.5696

Abstract

The purpose of this study is to obtain empirical evidence on the effect of firm internationalization, board size, firm internationalization moderated by CEO ownership, firm internationalization moderated by blockholder ownership on underpricing of companies that made Initial Public Offering (IPO) during 2008-2017, with a total of 43 samples. This study uses secondary data which were tested using moderated regression analysis with EViews. The result of this study suggests that firm internationalization and board size have no effect on underpricing. Results also report that CEO ownership and blockholder ownership have no effect in moderating the interaction between firm internationalization and underpricing
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN MNUFAKTUR Joshua Gunawan, Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i4.9367

Abstract

This study was conducted to determine the effect of managerial ownership, institutional ownership, and company size on the performance of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The sample selection technique used in this study uses a purposive sampling technique where the selected sample is based on various considerations and certain criteria that are tailored to the purpose of the study. Based on the specified criteria, the researchers obtained 38 manufacturing companies. The results of this study indicate managerial ownership have a positive and significant effect on company performance, institutional ownership have a positive and significant effect on company performance, and company size has a positive and not significant effect on company performance.

Page 62 of 137 | Total Record : 1367

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