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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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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Feriyana Feriyana; Lukman Surjadi
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25253

Abstract

This research was conducted to obtain the results of the effect of firm size, leverage, profitability and liquidity on firm value. In this test, the researcher uses a manufacturing company listed on the Indonesia Stock Exchange. The technique used to collect samples is purposive sampling. A total of 78 companies were selected to assist with this research, and version 12 of the Eviews (Economic Views) program was used to manage the data. In the tests conducted, the researchers found that firm size and profitability had a significant and significant effect on firm value, while leverage and liquidity had no a significant and no significant effect on firm value.
Faktor-Faktor yang Mempengaruhi Intellectual Capital Priscilla Gita; Nurainun Bangun
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25254

Abstract

This study aims to obtain empirical evidence regarding the factors such as profitability, board size, and institutional ownership that affect intellectual capital in manufacturing companies listed on the Indonesia Stock Exchange during 2018 – 2020. This study used a sample of 66 manufacturing companies after going through a selection process using purposive sampling. The data obtained was processed using Eviews 12.0 and Microsoft Excel. The result of this study indicate that profitability has an influence on intellectual capital. Board size have a negative influence on intellectual capital and institutional ownership have no effect of intellectual capital.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2020 Ewaldo Evan Thosen; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25255

Abstract

The purpose of this study was to analyze and obtain empirical evidence regarding the effects of profitability, leverage, liquidity and firm size on dividend policy. This research was conducted using a purposive sampling method with a total sample of 94 data from manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years, 2018–2020. This research was conducted using secondary data obtained from the financial statements contained on the website www.idx.com. The results obtained from the study concluded that the profitability variable has a positiveand insignificant effect on dividend policy, leverage has a negative and insignificant effect on dividend policy, liquidity has a positive and insignificant effect on dividend policy and firm size has a positive and significant effect on dividend policy.
FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Seika Carol; Jonnardi Jonnardi
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25256

Abstract

The purpose of this research is to examine the influence of profitability, firm size and liquidity to capital structure on manufacture company that registered on Indonesia Stock Exchange in period of 2016-2020. Then based on simple random sampling that used in this research This research is conducted by using 49 company industry that registered on Indonesia Stock Exchange as sample have been discovered. The data source of the research is the secondary data obtained not direct. Data analysis was performed with descriptive statistics. The results of this research shows that profitability had a positive and significant effect to capital structure companies, firm size had no siginifcant to capital structure, and liquidity had a negative and significant effect to capital strcuture companies.
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020 Denisa Chrissiera; Purnamawati Helen Widjaja
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25257

Abstract

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020 Angie Nathania; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25259

Abstract

This research aims to obtain empirical evidence on the impact of company value, financial risk, company age, and managerial ownership on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used purposive sampling methods in sampling and obtained as many as 44 manufacturing companies as the final sample to be used. The data that has been collected is then processed using Eviews version 12 software. The results show that the variables of financial risk, company age, and managerial ownership have no effect on income smoothing. Meanwhile, company value variable has a significant negative effect on income smoothing.
PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP KINERJA Lisa Amelia; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25260

Abstract

This study has one goal, to see whether there is a relationship between DebtttooAssett Ratiooand Debtt tooEquityyRatiooto ReturnnonnAssets, ReturnnonnEquity, Earning per Sharing and Tobins'q with companies engaged in manufacturing that are listed on the IDX in year 2018-2020. With 57 companies sampled in the purposive sampling method with panel data regression analysis using the EVIEWS version 10 program and Microsoft excel 2019. Which shows that the Debt to Asset Ratio (DAR) does not have a significant negative effect on Return on Assets (ROA), (EPS) and Tobin's Q. Debt to Equity Ratio (DER) does not have a significant negative effect on Return on Assets (ROA) and Return on Equity (ROE). Debt to Asset Ratio (DAR) has no negative and insignificant effect on Return on Equity (ROE). Debt to Equity Ratio (DER) has a significant negative effect on EarninggPerrSharing (EPS). DebtttooEquityyRatio (DER) has an insignificant negative effecttonnTobin's Q. Theeimplicationnoffthissresearch is the company's financial performance that can influence investors in determining investment.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INDEX LQ45 Stephen Wahyudi Jaya; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25263

Abstract

The study was conducted to obtain empirical evidence of the effect of profitability. liquidity. Solvency, firm size. and dividend policy on firm value in companies listed on the LQ45 Index for the 2016 – 2019 period. The research design used is descriptive research using purposive sampling method and obtained 17 companies. This study uses multiple regression analysis which helps with the Eviews 10 application to test the data. The results obtained by the variables of profitability, solvency and firm size are able to have an influence on the firm value variable. This study also did not find a significant effect for liquidity and dividend policy. The implication of this research is the need for the company's attention to produce the ideal ratio, especially for profitability, solvency, and company sizewhich will affect the value of the company and will provide a good signal for investors.
PENGARUH PENURUNAN TARIF PPH, SANKSI PAJAK DAN MODERNISASI PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM JAKARTA BARAT SELAMA PANDEMI COVID-19 Carisa Natascha; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25264

Abstract

This research targets at how the impact of the very last PPH discount, tax sanctions, and tax service modernization on taxpayer compliance of west Jakarta MSMEs throughout the covid-19 pandemic. The purposive sampling method became used for this sample and the entire legitimate information turned into a hundred Respondents. The processing strategies the usage of a couple of regression evaluation information helped by using the SPSS software (Statistical Product and provider answer) for windows released 20 and Microsoft Excel 2013. The results of this have a look at implying that final PPH reduction, tax sanctions, and tax service modernization have effective effects on taxpayer compliance. The implication may be given as an enter and know-how approximately taxes and wish that by using the information this is given in the thing of tax compliance ought to help the authorities to elevate tax incomes.
PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020 Michaelsan Michaelsan; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25265

Abstract

The audit committee is a committee created by the board of commissioners whose task is to carry out inspections or research deemed necessary on the implementation of the functions of the board of directors in managing the company. The audit committee is an important component that must exist in companies listed on the Indonesia Stock Exchange, therefore the Indonesia Stock Exchange requires to form and have an audit committee chaired by an independent commissioner. The existence of an audit committee is expected to improve the quality of internal control which is ultimately intended to provide protection to shareholders and other stakeholders. This study aims to analyze and prove the effect of the audit committee, the influence of independent commissioners, and the influence of profitability on tax avoidance. The sample selection in this study used a purposive sampling method, which is a sampling method, in which samples taken from the population must meet the criteria in accordance with the objectives or research problems. The results of this study are the audit committee has a negative effect on acceptable tax avoidance. Independent commissioners have a negative effect on acceptable tax avoidance. Profitability has a positive effect on tax avoidance rejected.

Page 90 of 137 | Total Record : 1367

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