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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 STRUKTUR MODAL PERUSAHAAN MANUFAKTUR DI BEI PADA PERIODE 2015-2017 Viviana, Lukman Surjadi
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.182 KB) | DOI: 10.24912/jpa.v2i2.7663

Abstract

This study aims to examine the effect of company size, profitability, and business risk on capital structure in listed manufacturing companies in Indonesian Stock Exchange period 2015-2017. This study use 24 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study indicate that company size has a significant positive effect on capital structure while profitability and business risk has a not significant negative effect on capital structure.
PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP EARNINGS MANAGEMENT Monica Giovani, Agustin Ekadjaja
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 | Full PDF (91.853 KB) | DOI: 10.24912/jpa.v2i3.9554

Abstract

This thesis was made with the aim to examine the effect of corporate governance and firm size on earnings management. This study uses 44 data samples of consumer goods industry and miscellaneous industry listed on the Indonesia Stock Exchange from 2016-2018. This study uses Microsoft Office 365, IBM SPSS Statistics V21.0 and Eviews 9.0 software to process data. The results obtained in this study, namely firm size has a significant and positive influence on earnings management while corporate governance has insignificant influence on earnings management.
Faktor-Faktor Yang Mempengaruhi Income Smoothing Perusahaan Manufaktur Yang Terdaftar Di BEI Wilbert Jonathan Holinata, Yanti
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 | Full PDF (488.607 KB) | DOI: 10.24912/jpa.v3i3.14885

Abstract

This study aims to empirically examine the effect of company size, profitability, debt ratio, audit committee, independent commissioner, and foreign ownership in manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. The sample selection technique uses a purposive sampling method with a total sample of 44 companies. Data processing was performed with EViews 10 software and with binary logistic regression. The results showed that company size has a negative and significant effect on income smoothing. While profitability, debt ratio, audit committee, independent commissioner, and foreign ownership have no significant effect on income smoothing.
Pengaruh Tax Knowledge, Tax Awareness Terhadap Tax Compliance Wajib Pajak (OP) Gabby Imelda, Linda Santioso
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 | Full PDF (330.351 KB) | DOI: 10.24912/jpa.v3i3.14932

Abstract

1)This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on  2)individual tax payers. 3)Sample was selected using a questionnaire method and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awareness, tax laws so that the level of tax compliance increases so that it can have a positive effect on taxpayers, by increasing compliance, the benefits can also be felt around taxpayers.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kepemilikan Institusional Perusahaan Terhadap Nilai Perusahaan Lani, Sufiyati
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 | Full PDF (230.987 KB) | DOI: 10.24912/jpa.v1i3.5583

Abstract

This study aims to obtain empirical evidence on the effect of firm size, profitability, leverage, and institutional ownership of companies on firm value in manufacturing companies of consumption goods industry sectors listed in Indonesia Stock Exchange in the period 2015-2017. Research samples are 25 companies out of 42 companies data using purposive sampling method. Results of this research obtained the firm size have no effect to firm value, profitability have positive effect to firm value, leverage have no effect to firm value, and institutional ownership  have no effect to firm value.
PENGARUH WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI Raka Andrean, Ardiansyah Rasyid
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 | Full PDF (156.063 KB) | DOI: 10.24912/jpa.v2i1.7162

Abstract

The purpose of this research is to know the effect of working capital management and leverage as moderator variable on firm performance on manufacturing company that listed on BEI from 2015-2017. This research used 177 sample that were selected by using purposive sampling method in three years. This research uses SPSS software version 21 to analysing the hypothesis. The result of this research showed that there is a positive and significant effect of working capital management on firm performance, however there is no significant effect of leverage as moderator variable on firm performance.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Tommy Dwiputra, Viriany
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 | Full PDF (180.367 KB) | DOI: 10.24912/jpa.v2i3.9523

Abstract

The purpose of this research is to examine empirical evidence the influence of profitability, liquidity, leverage, firm size, and dividend policy toward firm value on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 40 manufacturing companies. The result of this research shows that profitability has a negative significant effect on firm value, leverage has a positive significant on firm value. Liquidity, firm size, and dividend policy have no significant effect on firm value.
Faktor Faktor Yang Mempengaruhi Kebijakan Dividen Kristian, Viriany
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 | Full PDF (228.453 KB) | DOI: 10.24912/jpa.v3i2.11688

Abstract

This research was conducted with the aim to determine the effect of Profitability, Liquidity, Leverage and Company Size on Dividend Policy on Manufacturing Companies on the Indonesia Stock Exchange Period 2016-2018. The results of this study indicate that the Profitability and Negative Liquidity are Significant and Leverage and Company Size shows positive but not significant results.
Pengaruh Ukuran Perusahaan, Leverage, Corporate Governance, Dan Profitabilitas Terhadap Manajemen Laba Marina Tanudjaja, Merry Susanti
Jurnal Paradigma Akuntansi Vol 4, No 1 (2022): January 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.793 KB) | DOI: 10.24912/jpa.v4i1.17055

Abstract

The objective of this study was to obtain an empirical evidence about the effect of firms’ size, leverage, institutional ownership, and profitability on earnings management in manufacturing companies which listed in Indonesia Stock Exchange on 2017-2019. Sample was selected using purposive sampling amounted to 74 manufacturing companies that met the criteria. Data processing techniques used multiple regression analysis that helped with Eviews 11 program. The results showed that firms’ size, leverage, and institutional ownership had no effect on earnings management, but profitability had positive effect on earnings management. The implication of this research was to provide information for companies about earnings management so the companies can minimize the possibility of earnings management and provide knowledge about earnings management for academics and future researchers. 
Faktor-Faktor yang Mempengaruhi Pengungkapan Risiko Perusahaan Perbankan Yang Terdaftar Di Bei Jenni Meilody, Rousilita Suhendah
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 | Full PDF (302.403 KB) | DOI: 10.24912/jpa.v1i2.4685

Abstract

The objective of this research is to obtain empirical evidence about the effect of profitability, firm size and firm age to risk disclosure on banking companies listed in the Indonesia Stock Exchange (IDX)  for the year 2014-2017. This study used a sample of 116 banking companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hypothesis is the multiple linear regression method in which the test is performed on panel data. The results of this research are firm age have  positive effect on risk disclosure, meanwhile profitability and firm size has no effect on risk disclosure.

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