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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
 69   70   71   72   73 
Faktor Yang Mempengaruhi Niat Dalam Mengambil Sertifikasi Profesional Dengan Mediator Self Efficacy
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20019

Abstract

The purpose of this study is to determine the effect of salary, job security/stability, opportunity to advance, advisory received and accounting knowledge with self efficacy as mediating variable on intention on pursuing professional certification. The sampling method used in this study using purposive sampling method and was obtained 108 respondents as samples. The sample used in this study are university or college students located in Jabodetabek area which are Jakarta, Bogor, Depok, Tangerang, and Bekasi. Analysis tool used to calculate outer model, inner model, and hypothesis testing is SmartPLS ver 3.3.2. Meanwhile, to calculate statistic descriptive used SPSS ver.21. The results of this study stated there are positive and significant effect between salary, advisory received, and self efficacy on intention on pursuing professional certification, accounting knowledge on self efficacy, no significant effect between job security/stability and accounting knowledge on intention on pursuing professional certification, negative and significant effect between opportunity to advance on intention on pursuing professional certification, positive and significant effect between accounting knowledge on intention on pursuing professional certification with self efficacy as mediation. The implication of this study is the need to increase he role of lecturers to not only provide knowledge but also provide moral encouragement to increase student self-efficacy so that students are encouraged to take professional certification exams.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20022

Abstract

The purpose of this study is to determine the effect of total assets turnover, current ratio, debt to assets ratio, and firm size on profit growth of 2)manufacturing companies listed on the Indonesian stock exchange in the period of 2017-2019. 3) This study uses purposive sampling method with 4) total sample of 185 data. 5)data processing techniques using 6) multiple regression analysis assisted by SPSS (Statistical Product and Service Solution) program for Windows released 25 and Microsoft Excel 2013. 7 The results of this study indicate that total assets turnover has no significant effect on profit growth, current ratio has no significant effect on profit growth, debt to assets ratio has no significant effect on profit growth, and firm size has no significant effect on profit growth. 8) The implication of this research is that total assets turnover, current ratio, debt to assets ratio, firm size, profit growth are not things that need to be considered in order to determine profit growth because some of these factors do not have a significant effect on profit growth.
Faktor-Faktor Yang Memengaruhi Ketepatan Waktu Pelaporan Keuangan
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20023

Abstract

This research aims to determine how the effect of profitability, leverage, company size, liquidity and complexity of company operation toward timeliness of financial reporting on manufacture industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 82 companies. Data processing techniques using logistic regression analysis what helped by IBM SPSS program (Statistical Product and Service Solution) Version 25 and Microsoft Excel 2016. The results of this study indicate that profitability has a positive effect and liquidity has a negative effect on the timeliness of financial reporting meanwhile leverage, company size and complexity of company operation have no effect on the timeliness of financial reporting. The implication of this study is the need to increase the timeliness of financial reporting to maintain relevancy of financial report.
Faktor Yang Berpengaruh Terhadap Manajemen Laba Dengan Komite Audit Sebagai Variabel Moderasi
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20024

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of free cash flow, corporate size, leverage, and profitability on earnings management, and to see whether audit committee can moderate the effect of leverage and profitability on earnings management in manufacturing companies listed on the Indonesia Stock Exchange during the period of 2017-2019. This research was conducted by taking 77 samples of companies using purposive sampling technique and processed by EViews version 11. Based on the research, the results show that the profitability do not have a significant effect on earnings management, corporate size and leverage has a significant positive effect on debt earnings management, free cash flow has a significant negative effect on earnings management, and lastly, audit committee cannot moderate the effect of leverage and profitability on earnings management.
Analisis Rekonsiliasi Fiskal Terhadap Laporan Keuangan Komersial Dalam Menghitung Pph Terutang PT XYZ
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20026

Abstract

The purpose of this research is to analyze the financial statements of PT XYZ to determine whether the recognized income or expenses are in accordance with the applicable tax regulations and to find out the amount of Income Tax Payable at PT XYZ in 2018 after fiscal corrections are made. The subjects in this study were PT XYZ. The method used in this research is quantitative descriptive method. The data collection method used in this research is through library research and field research. The results showed that the preparation of fiscal financial reports at PT XYZ was not in accordance with the Income UU PPh No. 36 of 2008, because there are still fiscal correction errors for expenses that should be corrected so that it affects the errors in calculating the Payable Corporate Income Tax.
Pengaruh Penerimaan Pajak Daerah Terhadap Peningkatan Pad DKI Jakarta Periode 2012-2019
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20028

Abstract

This research aims to find out the effect of local taxes on increasing DKI Jakarta tax revenue. Sample was selected using purposive sampling method and valid data which was taken from Realization of Local Tax and Local Revenue Report of DKI Jakarta Period 2012-2019. Data processing thecnique using descriptive test, classic assumption test and multiple regression analysis which helped by SPSS Program for windows released 23. The result of this study indicate the hotel taxes have negative effect and not significant on increasing of local revenue. Restaurant taxes have positive effect and significant on the increasing local revenue, and advertising taxes have positive effect and not significant on the increasing of local revenue. The implication of this study is the need to socialize and maximize local taxes collection.
Pengaruh Corporate Social Responsibility Terhadap Financial Performance, Firm Value, Dan Share Price Perusahaan Industri Ekstratif
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20030

Abstract

The purpose of this study is to obtain empirical evidence about the effect of corporate social responsibility on financial performance, Firm Value and Share Price in extractive companies listed on the Indonesia Stock Exchange (IDX) for the 2017–2019 period. The research is conducted by taking 36 samples using purposive sampling method. Data processing technique uses simple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windos released 25 and Microsoft Excell 2013). The t test results indicate that corporate social responsibility (CSR) has a positive but insignificant effect on financial performance and firm value, while corporate social responsibility (CSR) has a significant and negative effect on share price. The implication of this study is that there is a need for an increase in corporate social responsibility to improve firm performance and firm value.
Pengaruh Intellectual Capital Terhadap Perencanaan Pajak Pada Perusahaan Manufaktur
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20031

Abstract

The main purpose of this research is to examine the effect of Intellectual Capital and its components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Physical Capital Efficiency (CEE) on the tax planning of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected by purposive sampling method and valid data were 127 companies. Data analysis model assisted by the SPSS version 24 and SmartPLS version 3.3.2 software program. The results of this study indicate that HCE has a positive effect on Tax Planning, CEE has no effect on Tax Planning and SCE has no effect on Tax Planning. The implication of this research is the need to increase intellectual load by minimizing corporate taxes in accordance with applicable tax laws. To improve corporate tax planning.
Faktor - Faktor Yang Memengaruhi Manajemen Laba Dengan Gcg Sebagai Variabel Moderasi Dea Elvaretta; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.20033

Abstract

This research was conducted to analyze the effect of leverage, profitability, firm size, and information asymmetry on earning management, and GCG in moderating information asymmetry effect on earning management on manufacturing company listed on Indonesia Stock Exchang in period 2017 – 2019. This research using purposive sampling method with 70 companies valid as sample and use 210 data, processed multiple regression analysis by using EViews11. The result of this study shows that leverage has negative and significant effect on earning managemenet, profitability has positive and significant effect on earning management, while firm size and information asymmetry have no significant effect on earning management. GCG proxy by audit commite has no significant effect as a moderating variable for influence of information asymmetry on earning management.
PENGARUH LIQUIDITY, PROFITABILITY, CAPITAL STRUCTURE TERHADAP FIRM VALUE YANG DIMODERASI DIVIDEND POLICY Alda Erina Gabriella; Widyasari
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.20634

Abstract

The aim purpose of this research is to identify, describe, and show the influence of the liquidity, profitability, and capital structure on firm value as moderated by the dividend policy on manufacturing companies that are listed in Indonesian Stock Exchange in the period of 2017-2019. This research is used panel data with purposive sampling method and a total sample of 15 companies. Testing data in this research using EViews 11. The result of this research indicate that liquidity has no significant influence and negative on firm value, profitability and capital structure has no significant influence and positive on firm value, meanwhile dividend policy is unable to moderate the influence between liquidity, profitability, capital structure and firm value. The implication of this research is that the company must keep its profits stable so that investors will be interested in investing and in the end will increase the firm value.

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