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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi Jurnal Prima Medika Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah AKMENIKA Jurnal Paradigma Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Enrichment: Journal of Multidisciplinary Research and Development International Journal of Application on Economics and Business Jurnal Serina Abdimas
Salim, Susanto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Jurnal Paradigma Akuntansi

 1 
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN Christina, Christina; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32845

Abstract

The purpose of this research is to identify the effect of financial performance, liquidity, corporate social responsibility, and leverage on firm value. The data used in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020 using Microsoft Excel and Software Eviews version 12. The sample selection technique in this study used purposive sampling and used 15 food and beverage companies. as the research sample. The results of this study indicate that financial performance has a positive and significant effect on firm value. Meanwhile liquidity, corporate social responsibility and leverage have no significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI CADANGAN KERUGIAN PENURUNAN NILAI PADA PERUSAHAAN PERBANKAN PERIODE 2018-2021 Westin, Thomas; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33716

Abstract

The purpose of this study is to find empirical evidence about the effect of non-performing loans, loan-to-deposit ratios, and capital adequacy ratios on allowance for impairment losses in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The samples used in this study were 42 banking companies. The sampling technique is purposive sampling. Panel data regression analysis was used in research using the Eviews 12 statistical program. The results of this study indicate that non-performing loans have a significant positive impact on the bank's allowance for impairment losses. Based on the results of this research, the independent variables, loan-to-deposit ratio, and capital adequacy ratio are proven to have no effect on the allowance for impairment losses of the bank. The results of this study may help bank management and investors in acquiring additional information regarding the factors that affect the allowance for impairment losses on a bank, also as a reference for further research relating to factors that affect the allowance for impairment losses.
FAKTOR - FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA SAHAM SAAT INITIAL PUBLIC OFFERING (IPO) Devi, Grace; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33768

Abstract

This study aims to analyze empirically the factors that influence the level of underpricing that occurs in non-primary consumer goods sector companies carrying out an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. A total of 38 samples were taken by purposive sampling technique. The independent variables used are underwriter reputation, firm size, board size and profitability. The processing technique for data is using multiple regression analysis with Eviews 12 program. The outcomes from this study indicate that the underwriter's reputation variable has a negative direction and has a significant effect on underpricing. Firm size and board size variables have a positive and insignificant relationship to underpricing, while the profitability variable has a negative and insignificant relationship to underpricing. The implication from this research is the need to choose underwriters with a good reputation so that they can perform their role optimally as intermediaries between issuers and investors and offers that occur benefit each party.
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 YANG MEMPENGARUHI PROFITABILITAS PERBANKAN DENGAN MENGGUNAKAN ECONOMIC VALUE ADDED BANK Sharon, Sharon; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28656

Abstract

The research that has been conducted aims to obtain empirical evidence related to the effect of Bank Size, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, and Board Size on Economic Value Added Bank in banking companies listed on the Indonesia Stock Exchange in the period 2017 to 2020. The research design used in this study was from the independent variable to the dependent variable to test the effect of the independent variable on the dependent variable used in the study. Purposive sampling method was used in this study. A total of 41 banks were used as research samples. In this study, the processing of data that has been collected using multiple linear regression analysis techniques is processed with SPSS version 26.0 software.The findings in this study showed that Bank Size had a significant positive effect on banking profitability (EVA). CAR and Board Size have a significant negative effect on banking profitability (EVA). NPL and LDR have no significant negative effect on banking profitability (EVA).
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING DI PERUSAHAAN MANUFAKTUR Eka , Dedy Agusvian; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29874

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of growth opportunity, cash flow, net working capital, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research used 152 samples and 456 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that growth opportunity and capital expenditure have a significant negative effect on cash holding, while cash flow and net working capital have an insignificant positive effect on cash holding.
FAKTOR – FAKTOR YANG MEMENGARUHI DIVIDEND POLICY PADA PERUSAHAAN CONSUMER GOODS Liem, Catrina; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.30727

Abstract

This study was conducted to determine the effect of free cash flow, firm size, current ratio, and return on equity to Dividend Policy on consumer goods companies listed on the Indonesia Stock Exchange during the period 2017-2020. The sample used in this study were 20 companies using purposive sampling technique. Valid data is as much as 80 data. This study performs data processing using the Eviews for Windows version 12 program and the data collection process using Microsoft Excel 2010. The results of the analysis show that the free cash flow, current ratio and return on equity variabels have a positive and significant effect on dividend policy, while the firm size variabel does not effect on dividend policy.
ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG Alexander, Timotius; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32363

Abstract

The aims of this research is to discover the influence of earning volatility, liquidity, asset structure and firm size towards debt policy on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2018-2020. The method in selecting the sample is using purposive sampling method and the selected sample is 31 companies. This study uses secondary data and data processing in a way by multiple regression analysis assisted by using Eviews software version 12 and Microsoft Excel version 2016. The results of this research indicate that firm size has a significant influence on debt policy while earnings volatility, liquidity and asset structure do not have a significant influence on debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL DI BEI Putri, Shania Aili; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35010

Abstract

This study aims to empirically analyze the effects of the variables on profitability, leverage, company size, liquidity and reputation of public accountings firms (KAP) on conventional banks listed on the Indonesia Stock Exchange in 2019-2021. The sample used in this study was 96 data. The samples selected using purposive sampling method and valid data are 32 companies. Data processing in this study uses EViews 12. The results of this study indicate that there is a non-significant positive effect between profitability and KAP’s reputation on the timeliness of financials report reporting. Leverage, company size and liquidity, on the other hand gives a negative but insignificant affect the timeliness of financial reporting.
Co-Authors Aditya Pratama Aileen, Aileen Al Farishi, Ryandika Ramadhan Alexander, Timotius Amanda, Gabriella Angelia, Shella Berlianty, Berlianty Christina Christina Cudivia, Vania Griselda Da Costa, Chelsea Abigail Rosaria Daryatno, Andreas Bambang Devi, Grace Dewani, Yunita Eka , Dedy Agusvian Estefany, Marcelina Hadi Cahyadi Hadi, Arlia Natasya Henryanto Wijaya Karundeng, Mourend Gabriella Kho, Christian Klara Immanuel, Giovanni Kristi, Erin Lianih, Septia Meta Liem, Catrina Morgan, Christopher Elihu Billy Natali, Oliviti Nugraheni, Irma Christiawati Prasetiya, Amelia Christy Putri, Shania Aili Rantung, Diestri Margaret Rudolf Lumbantobing, Rudolf Ruvi, Patricia Artya Sarumpaet, Elpina Sharon, Sharon Sinaga, Joice Margareth Susanto, Russel Andama Tarigan, Antje Irmella Tegas, Frans Westin, Thomas Wika Hanida, Wika Yensuari, Yensuari