Jurnal Paradigma Akuntansi
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.
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<![CDATA[Pengaruh Manajemen Laba Riil Dan Pengungkapan Tata Kelola Perusahaan Terhadap Agresivitas Pajak ]]>
<![CDATA[Evelyn Frederica, Estralita Trisnawati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19201
<![CDATA[The purpose of this study was to find empirical evidence regarding the effect of real earnings management and corporate governance disclosures on tax aggressiveness. The sample in this study were companies listed on the LQ45 Index from 2016-2019. This study used 30 companies obtained by purposive sampling. The data used is secondary data in the form of corporate financial reports that have been published on the Indonesia Stock Exchange (BEI). Secondary data obtained were processed using SPSS version 25 software for descriptive statistical analysis and SmartPLS 3.0 for conducting outer model tests, inner model tests and hypothesis testing. The results showed that real earnings management did not have a significant effect on tax aggressiveness, while corporate governance disclosure had a negative and significant effect on tax aggressiveness. The implication of this research is that the increase in corporate governance disclosed can reduce tax aggressiveness.]]>
<![CDATA[Analisis Penerapan PPH Final Berdasarkan PP 23 Tahun 2018 Pada PT. XYZ ]]>
<![CDATA[Sandra Tanuwijaya, Purnamawati Helen Widjaja, Henny]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19214
<![CDATA[This research aims to identify the impact of the application of PP No. 23 Year 2018 on income tax payable that should be paid by PT. XYZ in 2019. Further, this study will also compare income tax calculated on the basis of PP No. 23 Year 2018 to the calculation of income tax on the basis of bookkeeping method under Law No. 36 Year 2008. Data are obtained through interview with PT. XYZ and data documentation provided by PT. XYZ in the form of 2019 income statement of PT. XYZ. The data processing method relied upon descriptive analysis method. The result of this study indicates that the use of taxation obligation calculation method on the basis of PP No. 23 Year 2018 may affect the amount of tax expense and thus, may also affect the net income earned by PT. XYZ in the current year. The implication of this study is PT. XYZ needs to consider the income tax calculation method to be used by taking into account gross income, cost of goods sold, and expenses that may affect its income statement in order for PT. XYZ to receive maximum profit in the current year.]]>
<![CDATA[Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Infrastruktur Dengan Pemoderasi Opinion Shopping ]]>
<![CDATA[Salim Wijaya, Hendro Lukman]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19219
<![CDATA[This research aims to obtain empirical evidence about the effect of Audit opinion, Financial distress, Audit fee, Client firm size and Audit firm size Towards Auditor switching with Opinion shopping as the Moderated Variable on all of sectors in infrastructure company listed on Indonesia Stock Exchange from 2017-2019. This research was conducted with a sample of 156 data. Furthermore, data collection techniques used in this research was secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 25.0 software. The statistical method used to test the hypothesis was the logistic regression method. The results of this research show that all the variables on this research had no significant effect on Auditor switching and also Opinion shopping has weakened moderated on Audit opinion and Audit fee towards Auditor switching. The implication of this study is the need to improve an appropriate investor’s signal when taking a decision to invested on a company which had switch their auditor and increasing manegement’s performance to ensure stakeholders on their reliabilities financial report and trusty opinions prepared by the auditor.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di BEI ]]>
<![CDATA[Daniel Puji, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19481
<![CDATA[The purpose of this research was conducted to comprehend the influence of liquidity, firm size and leverage in regard to cash holding towards manufacturing industry, which registered on Indonesian Stock Exchange (BEI) in 2017-2019 period. The samples being utilized in this research are originated from 77 manufacturing industry. The methodology of this research is done by using secondary data gathered, as being cited from Indonesian Stock Exchange (BEI), that prepared with using fixed effect model, multiple linear regression analysis and Eviews version 11.0 software. The result of the analysis study shown that the influence of liquidity has brought significant positive effect with respect to cash holding, whereas firm size and leverage was influencing negatively to cash holding as parameters were not significantly and heavily affecting in negative way respectively.]]>
<![CDATA[Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Ira Meidiana Putri, Rini Tri Hastuti]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19197
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the effect of financial performance and capital structure on firm value with firm size as a moderating variable in manufacturing companies listed on IDX 2017-2019. In this study using secondary data obtained from the site www.idx.co.id by using 66 companies as samples that have been selected using purposive sampling method. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 25 and Microsoft Excel 2019. The results of this study indicate that financial performance and capital structure have a positive and significant effect on firm value. Firm size can moderate the influence of financial performance on the firm value, while capital structure has no effect on firm value with firm size as a moderating variable. The implication of this study is the need to increase the execution of financial performance and capital structure in the company that will increase firm value in the long run.]]>
<![CDATA[Pengaruh Profitabilitas, Solvabilitas, Kepemilikan Institusional, Dan Umur Perusahaan Terhadap Nilai Perusahaan Manufaktur ]]>
<![CDATA[Cynthia Dewi, Liana Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19215
<![CDATA[The purpose of this research is to determine the effect of profitability, solvability, institutional ownership and firm age on the value of manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This research used 70 manufacturing companies as a sample after selected by purposive sampling method from 139 companies and for four years. This research was proceed using Eviews 11 SV software and using multiple linear regression analysis techniques to test the hypothesis. The result of this research shows that profitability and institutional ownership do not have significant effect on firm value while solvability and firm age has negative and significant effect on firm value.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Erc Pada Perusahaan Manufaktur ]]>
<![CDATA[Yohana Adelia Della Ros, Ardiansyah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19220
<![CDATA[The purpose of this study is to examine the effect of firm size, audit committee, capital structure, and liquidity on earnings response coefficient manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018. This study uses 75 manufacturing companies that have been selected through a purposive sampling method with a total of 184 data for three years. Multiple regression analysis is a model to proceed the whole data by using the spss program (Statistical Product and Service Solution) version 25 and Microsoft Excel. The study can not proof the two variables, the firm size and audit positively affect ERC. Capital structure has a negative and not significant and also liquidity has a positive tendency, but not significant. In order to that factors such as firm size, audit committee, capital structure and liquidity can be some factors which affect to.]]>
<![CDATA[Faktor Yang Mempengaruhi Capital Structure Pada Perusahaan Manufaktur Tahun 2017-2019 ]]>
<![CDATA[Melanie Elizabeth Lintungan, Lukman Surjadi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19482
<![CDATA[This purpose of this study is to identify the effect of profitability, liquidity, firm size, and growth opportunity on capital structure. This research was conducted using secondary data. The object of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2017-2019. This research is conducted with a sample of 225 data from 75 manufacturing companies. Furthermore, data collection techniques used in this research is purposive sampling that is processed using EViews ver 10 program. The results of this study concludes that profitability and liquidity has a negative effect on capital structure, while firm size has no significant effect on capital structure and growth opportunity has a positive effect on capital structure.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Cash Holding Dengan Moderasi Kepemilikan Institusional ]]>
<![CDATA[Franciska, Estralita Trisnawati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19199
<![CDATA[The purpose of this research is to determine the effect of liquid asset substitutes, growth opportunity, and bank involvement on cash holding of property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019 with institutional ownership as a moderating variable. In this study, the number of property and real estate companies used as the research sample was 43 companies and using purposive sampling as the sampling technique. Data processing techniques using Partial Least Square analysis with the help of SmartPLS version 3 program and SPSS version 23 for descriptive statistics. The results showed that liquid asset substitutes have significant negative effect on cash holding while bank involvement, growth opportunity and institutional ownership have no significant effect on cash holding. Institutional ownership strengthens the effect of growth opportunity on cash holding, but institutional ownership does not moderate the effect of liquid asset substitutes and bank involvemen on cash holding. The implication of this research is that liquid asset substitutes are also an important component for companies to maintain a good liquidity position in order to avoid cash shortages that can disrupt the company's business activities and the role of institutional ownership needs to be increased to a more active stage so that sensitivity to investment opportunities also increases.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan ]]>
<![CDATA[Lucia Evalina Kristianti, Jonnardi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol 4, No 2 (2022): April 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i2.19216
<![CDATA[This research aims to obtain empirical evidence regarding the effect of profitability, leverage, company size, and liquidity on firm value in basic and chemical industrial companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was selected using purposive sampling method and the valid data were 58 companies. The data processing technique uses multiple regression analysis assisted by the Eviews 11.0 program and Microsoft Excel 2013. The results of this study indicate that the four independent variables have a significant effect on firm value, namely profitability, leverage, company size and liquidity, The implication of this research is the need to increase profitability, leverage, company size and liquidity to increase firm value which will provide positive signals for investors.]]>
