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 PROFITABILITAS, FIRM SIZE, FIRM AGE DAN LEVERAGE TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Patricia Chowanda]]>;
<![CDATA[Augustpaosa Nariman]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22163
<![CDATA[The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, firm age and leverage on earning management at manufacturing companies listed on Indonesia Stock Exchange during the period of 2017-2019. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 75 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 225 data for three years. This research data was processed using Eviews 11. Results shows that profitability and firm size has a significant influence on earning management, while firm age and leverage has no significant influence on earning management.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Cellin Lucky]]>;
<![CDATA[Hendang Tanusdjaja]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22165
<![CDATA[This research aims to determine the effect of intellectual capital, profitability, capital structure and company size as control variables on company value in the manufacturing sector listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2016. The results of this study indicate that Intellectual Capital and Profitability have a significant effect on firm value while the capital structure has no significant influence on firm value. The implication of this research is the need for improvement in increasing profitability and monitoring the intellectual capital in company'sorder to increase company value and send positive signals to investors.]]>
<![CDATA[PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Bjorn Patrick Ibrahim]]>;
<![CDATA[Tony Sudirgo]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22166
<![CDATA[This research aims to obtain empirical evidence regarding the effect of liquidity, profitability, firm size and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 76 samples from manufacturing companies selected by purposive sampling method. The data used are secondary data in the form of financial reports. Data processing in this study using the E-views 10.0 program. The results of this study indicate that liquidity have negative and significant effect on capital structure, profitability have negative and significant effect on capital structure, firm size have positive and significant effect on capital structure, and asset structure have negative and significant effect on capital structure. For future research, it is recommended to adding other independent variables, extending the research period, and increase the company's sector.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI PRAKTIK INCOME SMOOTHING ]]>
<![CDATA[Natasha Hadi]]>;
<![CDATA[Widyasari Widyasari]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22167
<![CDATA[The purpose of this research is to obtain empirical evidence about the effect of ptofitability, financial leverage, auditor reputation, and firm size as moderating variable on income smoothing practices in manufacturing companies listed on Indonesia Stock Exchange in 2017-2019. The method used in this research is purposive sampling and obtain 151 final sample. This research used SPSS Version 25 Program to process the data. The technique used in this research is logistic regression analysis. The result of this research indicate that profitability and financial leverage have a positive effect, while auditor reputation have a negative effect on income smoothing, and firm size can weaken the effect of profitability, financial leverage, and auditor reputation on income smoothing.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSET ]]>
<![CDATA[Katherine Kusuma Keegan]]>;
<![CDATA[Sofia Prima Dewi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22169
<![CDATA[The purpose of this research is proving empirically the effect of Debt to Asset Ratio,Asset Tangibility, Asset Turnover, and Sales Growth on Return on Asset inmanufacturing companies listed on the Indonesia Stock Exchange during 2016-2019.Sample was selected using purposive sampling method and the valid data is 35manufacturing companies from a total population of 134 manufacturing companieslisted on the Indonesia Stock Exchange during 2016-2019. The data processingtechnique using multiple regression analysis with the EVIews 10 program andMicrosoft Excel 2013. The results showed Debt to Asset Ratio has a negative effect onReturn on Asset, Asset Tangibility has no negative effect on Return on Asset, AssetTurnover has no positive effect on Return on Asset, and Sales Growth has a positiveeffect on Return on Asset. The implication of this research is the need to improve thecompany's financial performance to increase the company's Return on Asset which will provide a good signal for investors.]]>
<![CDATA[VOLATILITAS LABA DAN FAKTOR LAINNYA YANG MEMENGARUHI STRUKTUR MODAL ]]>
<![CDATA[Devona Johan Chuang]]>;
<![CDATA[Viriany Viriany]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22172
<![CDATA[The purpose of this research is to determine the effect of asset structure, profitability, growth opportunity liquidity and earning volatility on capital structure of manufacturing company listed in Indonesia Stock Exchange (IDX) during the 2017 – 2019 period. The sample selection in this study was carried out using purposive sampling method and resulted in a valid sample of 32 companies. Hypothesis testing is performed by multiple regression analysis of panel data. This research was conducted with the help of the EViews11 software. The results obtained from this study indicate that asset structure, profitability and liquidity have a significant effect on capital structure, while growth opportunity and earnings volatility do not have a significant effect on capital structure. The implication of this research is that the asset structure, profitability and liquidity need to be improved so that the company's capital structure can decrease.]]>
<![CDATA[PENGARUH PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Levina Clarinda Clarinda]]>;
<![CDATA[Liana Susanto]]>;
<![CDATA[Syanti Dewi]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22173
<![CDATA[Susanto, dan Syanti Dewi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta *Email: levinaclarinda99@gmail.com Abstract: The purpose of this study is to obtain empirical evidence on the effect of profitability, capital structure, firm growth, and firm size on firm value manufactured companies listed in Indonesian Stock Exchange during 2017-2019. The sampling method used is purposive sampling with total sample 46 data. Data processing techniques using multiple regression analysis what help by Eviews 11.0. The results of this study showed that profitability, capital structure, firm growth do not have a significant effect on firm value, while firm size has a significant negative effect on firm value. The implication of this study is the need to used a balanced capital structure to increase firm value]]>
<![CDATA[ANALISIS PERENCANAAN PPh 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PPh BADAN PT ABC ]]>
<![CDATA[Veronica Veronica]]>;
<![CDATA[Purnamawati Helen Wijaya]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22175
<![CDATA[ABC currently uses the Article 21 net income tax withholding method, where the burden of Article 21 Income Tax is borne by the company as well as allowances which include food allowances, pulses, transportation to add to take home pay, which causes Article 21 Income Tax to be large. The analysis technique used in this study is a comparative descriptive method. The results of this study indicate that the income tax planning effort 21 that can be done by PT ABC in achieving income tax savings in article 21 is to use the PPh 21 planning with the gross up method. The value of PPh 21 savings at PT. ABC if the company applies the gross up method is 0.06%, which means that the lower the effective tax rate, the lower the taxes it will bear.]]>
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN FAMILY MANAGEMENT SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Bernadet Liesiana Laurenty]]>;
<![CDATA[Elsa Imelda]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22281
<![CDATA[This research aims at how the effect of tax avoidance on firm value, and the moderating effect of family management toward the relationship of tax avoidance and firm value listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 380 data. Data processing techniques using multiple regression analysis what helped by Eviews version 10. The results of this study indicate that tax avoidance have a positive and significant effect on firm value, but family management has no moderating effect on the relationship of tax avoidance and firm value. The implication of this study is the need to increase the performance of the company’s management carrying out the tax avoidance activities in order to maximize company’s profits wich will provide a good signal for investors, thereby increasing firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Eugenia Steviana]]>;
<![CDATA[Henryanto Wijaya]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22321
<![CDATA[This study aims to obtain empirical evidence regarding family ownership, independent commissioner, audit committee, and foreign ownership of firm value with firm performance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange. The observation period in the study was 2017-2019. Samples taken in this study 135 data using non-probability sampling with purposive sampling technique and data analysis techniques using the Partial Least Square method with the SmartPLS 3.3.2 application. The results of this study indicate that family ownership, independent commissioner, audit committee, and foreign ownership have a negative and insignificant direct effect on firm value. This study provides evidence that firm performance can mediate the effect of the independent commissioner on firm value. However, it cannot mediate the influence of family ownership, audit committees, and foreign ownership.]]>
