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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 INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN LQ45 Bestyvina Kartika; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22400

Abstract

The purpose of this research was to examine the influence audit committee’s characteristics and firm characteristics toward intellectual capital disclosure in LQ45 companies listed in the Indonesian Stock Exchange in 2017-2019. The sample was determined by using total sampling method by taking 45 LQ45 companies each year with a total of 135 samples. The data was processed with Eviews 11 by using multiple regression technique. The result showed that audit committee’s meeting frequency had positive effect on intellectual capital disclosure, while audit committee’s size, firm size, profitability, leverage, and industry type had no effect on intellectual capital disclosure. The implication of this study was the need to increase the role of audit committee to increase intellectual capital disclosure and reduce asymmetry information within management and stakeholders.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Birgitta Evangeline Rennath; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22420

Abstract

This study aims to determine the effect of institutional ownership and disclosure of governance on tax aggressiveness with tax avoidance as a moderating variable in food manufacturing companies listed on the IDX. Tax aggressiveness is the dependent variable, while institutional ownership and corporate governance disclosure are independent variables. The data used are secondary data and samples are financial reports and annual reports from 29 companies listed on the IDX in 2013-2019. This study uses a non-randomized method. The sample selection technique used purposive sampling and the data were analyzed using the inner and outer model analysis. Data were analyzed using SPSS software version 23 and Smart PLS version 3.2.2. The results showed that institutional ownership variables did not have a significant effect on tax aggressiveness and institutional ownership and firm size had no significant effect on tax aggressiveness. To get better research results, further research can add other variables that have a big possibility of influence, use companies other than manufacturing, and extend the research period.
PENGARUH YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERBANKAN Rivaldi Arie Maulana; Widyasari Widyasari
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22426

Abstract

The purpose of this research is to find out if there is a positive and significant relationship between Dividend Policy, Profitability, Liquidity, and Capital Structure on Firm value. This research was conducted by surveying banking sector companies that have been listed on the Indonesia Stock Exchange (IDX) in the period 2016-2018. Out of 45 companies listed on the Indonesia Stock Exchange (IDX), there are 14 companies that meet the sample criteria for research. All data obtained is processed by using e-views 11 software. After the research, obtaining results is a positive and insignificant relationship between dividend policy, profitability, liquidity, and capital structure on Firm value.
PENGARUH AUDIT TENURE, AUDITOR INDUSTRY SPECIALISATION, AUDIT FIRM SIZE TERHADAP AUDIT QUALITY Stephanie Angeline; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22428

Abstract

This research aims to examine the relationship of Audit Tenure, Auditor Industry Specialisation, and Audit Firm Size to Audit Quality. The objective is to analyze the direction and influence between Audit Tenure, Auditor Industry Specialisation and Audit Firm Size to Audit Quality. This study uses a infrastructure company listed on IDX during 2016-2019 as a population. Sample is selected by purposive sampling technique. Out of 77 infrastructure companies, there are 31 infrastructure companies that have passed the research criteria. Data is taken from www.idx.co.id. In this research data processing using Microsoft Excel and program Statistical Product and Service Solution (SPSS) for windows version 25. The results of this study indicate that audit tenure has not a significant negative effect on audit quality, auditor industry specialisation has not a significant positive effect on audit quality, and audit firm size has a significant negative effect on audit quality on the infrastructure company. The implication of this study is the need to add more independent or control variable that is related to audit quality so each variable can define strongly to audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Astrid Aurelia Prasetyo; Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22431

Abstract

This research aims at how the effect of liquidity, firm size and financial condition on going concern audit opinion on manufacturing company listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 30 companies. Data processing techniques using logistic regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 25 and Microsoft Excel 2013. The results of this study indicate that liquidity and financial condition have a significant influence on going concern audit opinion. The implication of this study is the need to planning considerations that can improve company's financial condition so that the company is free from going concern audit opinion by auditors.
FAKTOR YANG MEMPENGARUHI CONSERVATISM ACCOUNTING DI INDUSTRI BARANG KONSUMSI Jessica Halim; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22432

Abstract

The research aim to determine the effect of Leverage, Capital Intensity, Growth Opportunities, Firm Size, and Board of Commissioners on Conservatism Accounting in manufacturing company consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. This research uses a purposive sampling technique. There are 28 companies that have passed the criteria. Data processing techniques using multiple regression analysis by using IBM SPSS Statistics 22 and Microsoft Excel 2016 . The result in this research indicate that Leverage, Growth Opportunities, and Board of Commissioners has not significant negative effect on Conservatism Accounting, while Firm Size has positive and not significant effect on Conservatism Accounting. Only Capital Intensity have a significant positive effect on Conservatism Accounting.
PENGARUH MANAJEMEN LABA RIIL DAN PENGUNGKAPAN TATA KELOLA TERHADAP TAX AVOIDANCE Evan Christian; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22433

Abstract

The purpose of this study is to obtain empirical evidence about the effect of Real Earnings Management and Corporate Governance Disclosure on Tax Avoidance on the manufacturing firms listed on the Indonesia Stock Exchange during 2017 – 2019. Sample was selected using purposive sampling method and the valid data was 128 samples companies. Data processing techniques using multiple regression analysis. This study used Statistical Package for the Social Sciences (SPSS) ver. 25 software and SmartPLS ver. 3.3.2 software. The result show that real earnings management have a positif influence on tax avoidance and corporate governance disclosure does not significantly influence tax avoidance. The implication of this study is the need to increase monitoring of real earnings management and corporate governance disclosure to avoid tax avoidance.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Windy Yuvia; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22435

Abstract

This study aims to obtain empirical evidence regarding the effect of return on equity, debt to asset ratio, total asset turnover, current ratio, net profit margin, and asset growth on firm value. The research data is sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The analytical method used is multiple regression analysis which is processed with the EViews 12 program. The results of this study indicate that return on equity has a positive and significant effect on firm value, debt to asset ratio has a positive and significant effect on firm value, total assets turnover is positive and not significant effect on firm value, current ratio has positive and significant effect on firm value, net profit margin has positive and significant effect on firm value, and asset growth has negative and significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR Josellin Tannia; Widyasari Widyasari
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22454

Abstract

This study aims to prove the effect of operating cash flow, leverage, firm size, the composition of the board commissioners, and managerial ownership on earnings persistence in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection technique used was purposive sampling and as many as 30 companies met the sample criteria. This study uses panel data that is processed using Eviews version 12.0 and Microsoft Excel 2016. The results of this study conclude that the leverage variable affects earnings persistence significantly negatively, while the operating cash flow, firm size, the composition of the board commissioners, and managerial ownership variables have no effect on earnings persistence. This study further implies that operating cash flow that can be used to predict earnings must be stable, and the separate variables of company size, board of commissioners composition, and managerial ownership are not necessarily indicators of earnings persistence because they are all fixed on the performance of the company itself.
FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Felinda Yoe; Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22458

Abstract

This research aims at how the role of the profitability and financial leverage on income smoothing, and the effect of firm size toward income smoothing on manufacturing company listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 71 companies. Data processing techniques using multiple regression analysis which helped by Eviews 11 program (Econometric Views) and Microsoft Excel 2018. The results of this study indicate that profitability don’t have a significant influence on income smoothing and financial leverage have a significant influence on income smoothing, and firm size decreases influence on income smoothing. The implication of this study is the need to increase the role of the profitability and financial leverage upon any firm size that will increase the detection of applying income smoothing practice in company which will bring a good signal for investors to be more careful in investing.

Page 80 of 137 | Total Record : 1367

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