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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 957 Documents
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Pengaruh Tax Relaxation, Morale, Incentive Terhadap Tax Compliance Pasca Covid-19 Pebe Manda Sari, Ngadiman
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.655 KB) | DOI: 10.24912/jpa.v3i4.15295

Abstract

This study has a purpose, namely to prove the influence of Tax Relaxation, Tax Morale, Tax Incentive on Tax Compliance in Indonesia after pandemic Covid-19. This study took the sample using the Non-Probability Sampling method with the Accidental approach. This study was conducted on people who have a NPWP and only distributed to tax payers who are aware of Tax Relaxation in Jakarta and understand tax incentives. The total sample used in this study were 78 respondents. Research data were processed using SmartPLS ( Partial Least Square) Version 3. The result of this study indicate that the influence of Tax Relaxation & Tax Morale have a significant positive effect on Tax Compliance while the research results for tax incentives show a significant effect on tax compliance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2015-2017 Hendry Liman, Liana Susanto
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.958 KB) | DOI: 10.24912/jpa.v2i1.7135

Abstract

The purpose of this research is for knowing the influence of firm size, leverage, firm age, and board size on firm performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used a purposive sampling technique with 66 samples of manufacturing companies in Indonesia for 3 years from 2015-2017. Processing and testing of the data used in this study are Microsoft Excel 2007 and Eviews version 10. The results of this study state empirically that leverage has a positive influence on firm performance while firm size, firm age, and board size do not have an influence on firm performance. This study also has several recommendations which are explained in conclusions and suggestions regarding the results of this study.
Pengaruh Financial Perfomance, Investor Sentiment Dan Capital Structure Terhadap Stock Return Debrillianty Marlyn, Nurainun Bangun
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5698

Abstract

This research discusses about effect of financial perfomance, investor sentiment and capital structure of the stock returns on manufacturing companies listed in Indonesia Stock Exchange from 2015 to 2017. The method used in this study was purposive sampling and get 60 companies. Secondary data is the data used in this research. This research also used the classic assumption test and includes multiple linear regression analysis using SPSS 23.00. Based on the research that has been done, the results obtained are variable financial perfomance that are proxied by return on assets and variable capital structure that are proxied by debt to equity ratio have a positive and significant effect on the stock return. And variable financial perfomance that are proxied by current ratio and variable investor sentiment have a positive and not significant effect on the stock return
PENGARUH SALES GROWTH, BOARD SIZE, DIVIDEND PAYMENT, DAN CASH FROM OPERATION TERHADAP CASH HOLDING Panji Satria Panalar, Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.898 KB) | DOI: 10.24912/jpa.v2i2.7639

Abstract

This research was conducted in order to determine whether the sales growth, board size, dividend payment, and cash from operation affect the cash holding on manufacturing companies listed in Indonesia Stock Exchange, especially in 2015-2017. The number of samples that be used were 93 data is determined using purposive sampling, the sample of data was obtained is financial statements from  www.idx.co.id. The data in this study were processed using SPSS 21 by analyzing descriptive statistical tests, classic assumption tests and hypothesis testing. Cash from operation have an influence on cash holding, while the sales growth, board size, and dividend payment have no influence on cash holding.
PENGARUH KEPEMILIKAN MANAJERIAL, TINGKAT HUTANG DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI Ruth Novitaria Wiguna, Rini Tri Hastuti
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.142 KB) | DOI: 10.24912/jpa.v2i3.9539

Abstract

The purpose of this study is to find out the effect of managerial ownership, leverage and growth opportunities to accounting conservatism. The population of this study is manufaktur companies that listed on Indonesia Stock Exchange for the periode 2015-2018. Data collected by purposive sampling method and the sample amounted to 56 companies. This study used multiple regression as techniques for data analysis and helped by Eviews verse 10.0 and Microsoft Excel 2013. The result of this study indicate that the negative impact of leverage on accounting conservatism, while managerial ownership and growth opportunities have no significant effect on accounting conservatism. However, this study shows that simultaneously managerial ownership, leverage, and growth opportunities have a significant effect on accounting conservatism.
Pengaruh Intensitas Modal Dan Koneksi Politik Terhadap Tax Avoidance Industri Barang Konsumsi Alvin Hartantio, Estralita Trisnawati
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 (365.053 KB) | DOI: 10.24912/jpa.v3i2.11811

Abstract

The purpose of research is to obtain about the impact of capital intensity and political connection towards tax avoidance on manufacture companies in the goods and consumption industry sectors listed on the Indonesia Stock Exchange (IDX) in 2012-2018. This study used 196 samples of manufacture companies in the industrial sector of goods and consumption base on purposive sampling method. The data used are secondary data in the form of financial statements. The analysis model was tested using SPSS software version 25 and SmartPLS version 3.3.2. The rasults showed that capital intensity have no positive and significant effect on tax avoidance and political connections have no connections have no positive and significant effect toward tax avoidance. For further research are expected to adding other independent variables, and not use purposive sampling techniques.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Industri Barang Konsumsi Reynaldo Christie, Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.562 KB) | DOI: 10.24912/jpa.v3i3.14917

Abstract

The purpose of this study is to obtain empirical evidences on the influence of sales growth and good corporate governance toward tax avoidance on consumer goods indutry manufacturing companies that listed in Indonesia Stock Exchange (BEI) over the period 2012-2018, with the total of 21 sample companies. This study use secondary data which were processed using IBM SPSS Statstics 22 and SmartPLS 3 softwares. The result of this study suggests that sales growth does not has significant influence to tax avoidance. However, good corporate governance influence tax avoidance significantly and negatively. 
Faktor Yang Mempengaruhi Cash Holding Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Stefany, Agustine Ekadjaja
Jurnal Paradigma Akuntansi Vol 1, No 3 (2019): Juli 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.603 KB) | DOI: 10.24912/jpa.v1i3.5563

Abstract

The purpose of this study is to obtain empirical evidence on the effect of cash flow, net working capital, and growth opportunities to cash holding that listed in Indonesia Stock Exchange, with a total of 248 samples. This study uses secondary data which were tested using panel data regression analysis with Eviews. The result of this study suggests that cash flow, net working capital, and growth opportunity have no effect to cash holding
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI EARNINGS RESPONSE COEFFICIENT (ERC) Yunita Nursopiatin, Widyasari
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.371 KB) | DOI: 10.24912/jpa.v2i1.7142

Abstract

The purpose of research is to obtain empirical evidence about the impact of leverage, profitability, sales growth, and firm size to Earnings Response Coefficient (ERC) on manufacture companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. This study used 58 manufacture companies selected using purposive sampling method. The data used are secondary data in the form of financial statements. The statistical method used to test the research hyphotesys is the regretion panel data analysis model. The results of this research are leverage have negative and significant effect, sales growth have positive and significant effect, meanwhile profitability and firm size have insignificant effect to Earnings Response Coefficient (ERC).
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Micheline Kumala, Widyasari
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.416 KB) | DOI: 10.24912/jpa.v2i4.9369

Abstract

The main purpose of this research is to determine the effects of sustainability reporting disclosure and corporate governance have had as an independent variable on a firm’s financial performance. This research has a total of 99 data out of 33 companies from different sectors that are listed on the Indonesia Stock Exchange (IDX). Econometric Views 10.0 is used in this research. The results shown in this research indicates that sustainability reporting and audit committee as one of the corporate governance proxies used in this research does not have any positive significance effect on financial performance, whereas, institutional ownership as the other proxy shows a positive significance effect. 

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