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Nuryasman MN
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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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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 50 Documents
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Search results for , issue "Vol 3, No 2 (2021): April 2021" : 50 Documents clear
Pengaruh Usia, Pendidikan, Tingkat Pendapatan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Florientina, Vidyarto Nugroho
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 (343.812 KB) | DOI: 10.24912/jpa.v3i2.11709

Abstract

The purpose of this research is to examine the effect of age, education level, income level, and tax penalties on Micro, Small, and Medium Enterprises (UMKM) taxpayer compliance in Tanah Abang Market. UMKM have a big influence on state of tax revenues. Therefore, taxpayers who carry out business activities in Tanah Abang Market are expected to carry out their tax obligations properly and correctly. The variables examined in this study were age (USA), education level (PND), income level (PDT), and tax penalties (SANK) for tax compliance (KEP). Sampling was done by purposive sampling with 95 respondents. This research used SPSS Statistics ver. 25. t-test results indicate that the independent variables USA and PND have no influence on the dependent variable KEP. Meanwhile, independent variables PDT and SANK have an influence on the dependent variable KEP. F test results indicate that the independent variables USA, PND, PDT, and SANK simultaneously have an influence on the dependent variable KEP.
Pengaruh Pofitability, Liquidity, Sales Growth, Dan Asset Structure Terhadap Capital Structure Albertus Giovanni, Rosmita Rasyid
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 (460.404 KB) | DOI: 10.24912/jpa.v3i2.11714

Abstract

The purpose of this research is to show empirically the influence of profitability, liquidity, sales growth, and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. The technique of sample selection is using purposive sampling method and obtained a sample of 69 manufacturing companies. The results of the study stated that liquidity and asset structure negatively affect capital structure. While profitability and sales growth has no effect on capital structure.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Dan Corporate Social Responsibility Terhadap Nilai Perusahaan David Holyfil, Agustin Ekadjaja
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 (405.259 KB) | DOI: 10.24912/jpa.v3i2.11689

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity, firm size and corporate social responsibility on firm value on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses 70 manufacturing companies that have been selected through a purposive sampling method with a total of 210 data for three years. The data used are secondary data in the form of financial statements which ends on 31 December ended period. Procesing data in this study using software Eviews version 10.0. The results of the study shows that profiability have a negative effect on firm value. Nonetheless, liquidity, firm size, and corporate social responsibility doesn’t have any impact on firm value.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Jessica Caren Witardjo, 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 (333.324 KB) | DOI: 10.24912/jpa.v3i2.11694

Abstract

The purpose of this search is to examine empirical evidence the influence of profitability, leverage, firm size, and liquidity toward firm value on manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The sample in this research was determined by purposive sampling method. The research conducted by taking 74 manufacturing companies. The result of this research shows that profitability has a negative significant effect on firm value. Leverage, firm size, and liquidity have no significant effect on firm value.
Pengaruh Profitability, Leverage, Dan Corporate Governance Terhadap Tax Avoidance Thomas Felix, Jamaludin Iskak
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 (546.878 KB) | DOI: 10.24912/jpa.v3i2.11706

Abstract

The purpose of this study was to examine the analysis of the effect of profitability, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Samples were selected using a purposive sampling method collected by 87 companies. Data processing techniques using the application program E-views version 10 and Microsoft Excel 2016. The results of this study indicate that profitability has no effect on tax avoidance, while leverage has a positive effect on tax avoidance and corporate governance has a positive effect on tax avoidance.
Pengaruh Profitabilitas, Kebijakan Hutang, Ukuran Perusahaan, Pertumbuhan Penjualan Terhadap Praktik Penghindaran Pajak Winda, Augustpaosa Nariman
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 (347.217 KB) | DOI: 10.24912/jpa.v3i2.11711

Abstract

This study aims to study the effect of profitability, debt policy, company size and sales growth on tax avoidance practices on manufacturing companies listed on the IDX in 2017 - 2019. This study uses data from 50 manufacturing companies involved on the IDX in 2017-2019. The regression used to test the research hypothesis is panel data regression. Therefore, before testing hypotheses, classical assumptions are tested. The results showed that profits and total positive assets were significant to the practice of tax avoidance. While debt policy and sales growth have a significant negative effect on tax avoidance practice.
Faktor- Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Property Dan Real Estate Yuliati, Sufiyati
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 (331.108 KB) | DOI: 10.24912/jpa.v3i2.11717

Abstract

The purpose of this study aims to determine and analyze the influence of profitability, firm size, leverage, net working capital and growth opportunity on cash holding. The research method used was purposive sampling with a total sample of 47 companies listed on the Indonesian Stock Exchange (IDX). This research was conducted using observational years namely 2016-2018. The type of data used is secondary data. Data is obtained from financial statements taken from www.idx.com. The results of the study show that profitability, leverage have no significant positive effect on cash holding, while firm size, net working capital has a significant positive effect on cash holding and growth opportunity has a significant negative effect on cash holding.
Pengaruh Pajak, Ukuran Perusahaan, Profitabilitas, Dan Exchange Rate Terhadap Transfer Pricing Muthia Adelia, Linda Santioso
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 (356.634 KB) | DOI: 10.24912/jpa.v3i2.11793

Abstract

The purpose of this research is to find out and obtain empirical evidence about the effect of tax, firm size, profitability, and exchange rate on transfer pricing of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. This research the samples used 68 samples of manufacturing companies have been selected using purposive sampling method. Data processed with SPSS version 23 using logistic regression analysis. Research data using financial statements accessed through the official website of the IDX www.idx.ac.id. The result of this research showed that tax has a significant negative effect on transfer pricing, while firm size, profitability, and exchange rate have no significant effect on transfer pricing.
Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Desya Refa Winatama, Herlin Tundjung
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 (453.351 KB) | DOI: 10.24912/jpa.v3i2.11798

Abstract

The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity, capital structure, and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This study uses 63 manufacturing companies that have been selected using a purposive sampling method with a total of 189 data for three years. The data processing of this research uses Eviews software version 10. The results of this study indicate that company size has a significant negative effect on firm value. However, other variables, namely profitability, liquidity and capital structure, did not significantly influence the value of the company. 
Faktor-Faktor Yang Berpengaruh Terhadap Nilai Perusahaan Andi Jatmiko Suwarno, Liana Susanto
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 (421.276 KB) | DOI: 10.24912/jpa.v3i2.11803

Abstract

The purpose of this research is to obtain empirical evidence about the effects of capital structure, liquidity, financial performance and firm size on firm value of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. The research is conducted by taking 74 samples using purposive sampling method. The result of this research shows that all the independent variables have effects on firm value  simultaneously (F test). The t test results showed that capital structure, financial performance  and firm size have positive significant effect on firm value, while liquidity has no significant effect on firm value (Tobin’s Q).

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