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All Journal Jurnal Ekonomi Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Paradigma Akuntansi Journal Research of Social Science, Economics, and Management e-Jurnal Apresiasi Ekonomi International Journal of Application on Economics and Business Jurnal Serina Abdimas
Daryatno, Andreas Bambang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Jurnal Paradigma Akuntansi

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA CONSUMER NON-CYCLICALS DAN CYCLICALS Cudivia, Vania Griselda; Salim, Susanto; Daryatno, Andreas Bambang
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34318

Abstract

This research aims to examine the factors that influence capital structure in consumer non- cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Factors that determine the capital structure include profitability, liquidity, tangibility and firm size. Sample was selected using purposive sampling method and the valid data was 17 companies. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 27. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity, tangibility and firm size together have a significant influence on capital structure. Based on the results of the partial test research, it shows that the profitability and liquidity variables individually have a significant negative effect on capital structure, while tangibility and firm size individually have an insignificant negative effect on capital structure.
FAKTOR KEUANGAN YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DENGAN MODEL ALTMAN Z-SCORE Susanto, Russel Andama; Salim, Susanto; Daryatno, Andreas Bambang
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34324

Abstract

The purpose of this study was to analyze empirically the effect of the variables in the Altman Z-Score method, namely Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset on Financial Distress in food and beverage company listed on the Indonesia Stock Exchange in 2020-2022. The results of this study indicate that Working Capital to Total Assets has a positive not significant impact on financial distress, different from Retained Earnings to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset that have a significant positive impact on financial distress and Earnings Before Interest and Tax to Total Assets have a negative not significant impact on financial distress.
FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM Johan, Johan; Suhendah, Rousilita; Daryatno, Andreas Bambang
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34390

Abstract

This study aims to obtain empirical evidence on effects of covid-19, price volatility, and stocks liquidity on stocks return of index LQ45 companies listed on the Indonesian Stock Exchange during 2020 period with a sample of 45 companies after going through the method. purposive sampling. Data processing uses multiple regression analysis helped by Eviews 11 and Microsoft Excel 2016. The results of this study indicate that covid-19 has a significant negative effect on stocks return, while price volatility and stocks liquidity have significant positive effect on stocks return. The implication of this research is need to increase price volatility and stocks liquidity for company that will increase the stocks return which will bring a good signal for investors.
Co-Authors Aldian Salim Cahyadi, Said Ashadi Cudivia, Vania Griselda Desinda, Yohana Louji Dilaga, Tirta Prasetya Fernando, Angelo Gunawan, Ryan Mathew Hartina, Marini Heriyanto, Edwin Ilham, Gery Johan Johan Joshua Prasetio Lim, Jovena Linda Santioso Prasetio, Joshua Ramli, Ishak Rodhiyuddin, Muhammad Rousilita Suhendah Said Ashadi Cahyadi Salim, Susanto Santiso, Linda Sufiyati , Sufiyati Suryapon, Michelle Agustine Susanto, Russel Andama Tandi, Jordy Tanel, Jesica Tjong, Louvin Lesmana Wutsqa, Urwatul