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[FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Felinda Yoe]]>;
<![CDATA[Rini Tri Hastuti]]>
<![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.v5i1.22458
<![CDATA[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Morika Wijaya]]>;
<![CDATA[Rosmita Rasyid]]>
<![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.v5i1.22490
<![CDATA[The purpose of this study is to examine factors including profitability, leverage,company size, sales growth and liquidity on company value in manufacturingcompanies listed on the Indonesia Stock Exchange in 2017-2019. This study wasconducted using a purposive sampling method with valid data for 32 samples ofmanufacturing companies listed on the Indonesia Stock Exchange. Data analysis wasperformed using descriptive statistics and regression hypothesis testing using Eviewssoftware version 10. The results of this study indicate that leverage has a positive effect on firm value. Profitability, company size, sales growth, and liquidity have no effect on firm value. The implication of this research is the need for more attention toprofitability, leverage, company size, sales growth and liquidity which are factors thatcan increase firm value]]>
<![CDATA[PENGARUH TAX KNOWLEDGE, TAX AWARENESS TERHADAP TAX COMPLIANCE WAJIB PAJAK (OP) ]]>
<![CDATA[Gabby Imelda]]>;
<![CDATA[Linda Santioso]]>
<![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.v5i1.22493
<![CDATA[This study aims to determine the effect of Tax Knowledge, Tax Awareness, towards Tax Compliance on 2)individual tax payers. 3). Sample was selected using a questionnaire method and valid data 4)135 respondents. 5)Data processing techniques using 6)multiple regression analysis assisted by the SPSS ( Statistical Product and Service Solution) program for windows released 2 and Microsoft Excel 2013. 7) The results of this study indicate that Tax Knowledge, Tax Awareness, has a significant effect on Taxpayer Compliance (OP). 8) The implication of this research is the need to increase knowledge, awareness, tax laws so that the level of tax compliance increases so that it can have a positive effect on taxpayers, by increasing compliance, the benefits can also be felt around taxpayers.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Vino Lesmana]]>;
<![CDATA[Nurainun Bangun]]>
<![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.v5i1.22494
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the effect of goodcorporate governance (audit committee and institutional ownership), firm growth, and capital structure on firm value in manufacturing companies listed on IDX 2017-2019. Samples in this study using secondary data obtained from the site www.idx.co.id by using 35 companies as valid 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 inicate that firm growth have no effect on firm value, while audit committee, institutional ownership, and capital structure shows that it has significant effect on firm value. The implication of this study is the need to increase institutional ownership of the company that will increase firm value in the long run]]>
<![CDATA[ANALISIS FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR PERIODE 2017-2019 ]]>
<![CDATA[Nathalia Angeline]]>;
<![CDATA[Lie Sha Thio]]>
<![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.v5i1.22718
<![CDATA[This research’s goal is to get empirical evidence of the effect of sales growth, firm size, liquidityand sales growth on firm value. The sample that used in this study are manufacturing companieslisted on the IDX in 2017-2019. This research uses purposive sampling where the sample selectedwas 33 companies. Data processing with multiple regression analysis with Eviews 12 andmicrosoft excel. The results showed that firm size has a negative and significant effect on firmvalue. While leverage, liquidity and sales growth has insignificant effect on firm value. Theimplication of this research is that a company need professional and competent management toassist the company in improving their firm value so that the company can compete in the industry.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PERIODE 2017-2019 ]]>
<![CDATA[Dewi Fortuna]]>;
<![CDATA[Merry Susanti]]>
<![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.v5i1.22719
<![CDATA[The purpose of this research is to obtain empirical results regarding the influence ofinstitutional ownership, intellectual capital, firm size, and sales growth on the value ofcompanies listed in the IDX for 2017-2019. The population of this study is all manufacturingcompanies listed in the Indonesia Stock Exchange for 2017-2019. The sample selected bypurposive sampling method based on certain criteria and considerations is 40 companies. Thisresearch was processed using multiple linear regression analysis with the help of statisticalsoftware program Eviews v12.0 (Econometric Views version 12). The results of the study basedon multiple linear regression analysis showed that all the independent variables used had nosignificant effect on the dependent variable of firm value.]]>
<![CDATA[PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Yones Wiyogo]]>;
<![CDATA[Agustin Ekadjaja]]>
<![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.v5i1.24186
<![CDATA[The purpose of this research is to determine the effect of capital structure on dividend policy, the effect of liquidity on dividend policy, the effect of profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019period. The sample was selected using purposive sampling method and the data validated were 50 companies. This research used multiple regression analysis assisted by the Eviews 9 and Microsoft Excel 2013 programs. The results show that the capital structure and liquidity do not have a significant effect on dividend policy while profitability has a significant effect on dividend policy. The implication of this research is that the level of capital structure and liquidity does not guarantee the level of dividends distributed. Meanwhile, low profitability will cause an increase in the amount of dividends that will be distributed.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING ]]>
<![CDATA[Clarissa Nathania]]>;
<![CDATA[Vidyarto Nugroho]]>
<![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.v5i1.24196
<![CDATA[This study has a purpose, namely to empirically examine the influence of firm size,profitability, leverage, and audit committee towards income smoothing inmanufacturing companies listed in Indonesia Stock Exchange from 2017-2019. Thisstudy used 75 samples from manufacturing companies that have been selected usingpurposive sampling method with total 225 data for three years. The data used aresecondary data in the form of financial statements. This research used econometricviews (EViews) version 11 software to process the data. The result of research showsthat firm size, profitability, and leverage have negative significant influence towardsincome smoothing, meanwhile audit committee has no significant influence towardsincome smoothing. The implication of this research is the need for transparency offinancial reports regarding profit and debt, as well as an increase in the role of theaudit committee to reduce income smoothing practices at various firm sizes.]]>
<![CDATA[PENGARUH BOARD CHARACTERISTICS TERHADAP CORPORATE RISK DISCLOSURE YANG DIMODERASI OLEH FAMILY OWNERSHIP ]]>
<![CDATA[Joshua Suherman]]>;
<![CDATA[Agustin Ekadjaja]]>
<![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.v5i1.24197
<![CDATA[This research aims at how the role of the board characteristics on corporate risk disclosure, and the moderation effect of family ownership toward the relation of board characteristics to corporate risk disclosure on consumer goods industry listed on the Indonesia Stock Exchange during 2016-2018. Sample was selected using purposive sampling method and the valid data was 39 companies. Data processing techniques using multiple regression analysis what helped by Eviews version 13 and Microsoft Excel 2020. The results of this study indicate that board characteristics which consist of board size, board meeting, CEO duality, and board expertise do not have a significant influence on corporate risk disclosure, meanwhile family ownership has a significant influence to moderate the relation of board size, board meeting, and CEO duality towards corporate risk disclosure. Family ownership does not moderate the relation of board expertise towards corporate risk disclosure. The implication of this study is the need to increase the role of the board members to influence the corporate risk disclosure which will be needed by investors and potential investors as well.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CASH HOLDING PERUSAHAAN ]]>
<![CDATA[Calvin Willie]]>;
<![CDATA[Herlin Tundjung Setijaningsih]]>
<![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.v5i1.24200
<![CDATA[The purpose of this study is to examine the effect of liquidity, firm size, leverage, insitutional ownership and profitability on cash holding. This study uses secondary data which was testedusing eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 74 manufacture companies as a sample from 198 companies that go public listed on the IDX for the period 2017 - 2019. The results of the research on profitability have significantly positive, and the other variables (institutional ownership, liquidity, leverage andfirm size) are not significant to the cash holding.]]>
