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All Journal MIX : Jurnal Ilmiah Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Muara Ilmu Ekonomi dan Bisnis JASF (Journal of Accounting and Strategic Finance) Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Jonnardi, Jonnardi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Jurnal Paradigma Akuntansi

 1 
PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN DAN DIMODERASI OLEH SUKU BUNGA Raisa, Angela; Jonnardi, Jonnardi
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.v7i1.33131

Abstract

This study aims to obtain evidence regarding the effect of profitability, leverage, and liquidity on firm value with interest rates as a moderating variable for consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The number of samples in this study amounted to 50 consumer non-cyclicals companies selected by simple random sampling method. This study was analyzed using multiple linear regression analysis which was processed with Eviews 12 Full Version software. The results of this study indicate that profitability and leverage have a positive and significant effect on firm value. Liquidity have a negative insignificant effect on firm value. Interest rates are able to moderate the effect of profitability and leverage on firm value in a significantly negative way. Interest rates are not able to moderate the effect of liquidity on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR PERIODE 2018-2021 Junika, Junika; Jonnardi, Jonnardi
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.v7i2.33776

Abstract

1)This research aims at how profitability, capital structure, and asset turnover affect firm value and the impact of exchange rate on these relationshop on 2) infrastructure sector companies listed on the Indonesia Stock Exchange during 2018-2021. 3)Sample was selected using simple random sampling method and the valid data was 4)27 companies. 5)Data processing techniques using 6)multiple regression analysis what helped by Eviews (Econometrical Views) 9 and Microsoft Excel 2013. 7) The results of this study indicate that partially profitability has a positive and significant effect on firm value. Meanwhile, total asset turnover has a positive and insignificant effect on firm value, and capital structure has a negative and insignificant effect on firm value. The exchange rate is able to strengthen the effect of profitability on firm value. However, the exchange rate is unable to moderate the effect of capital structure and total asset turnover on firm value.8) The implication of this study is that companies need to improve their profitability performance which will increase the firm value, and that will bring a good signal for investors.
PENGARUH STRUKTUR ASET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Seba, Melviyana; Jonnardi, Jonnardi
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26493

Abstract

This study aims to determine the effect of asset structure, profitability, and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample selection technique used isprobability random sampling with the type of simple random sampling. From the sample selection technique, there are 51 manufacturing companies that will be sampled in this study. Data collection was carried out using Microsoft Excel 2019 and data processing was carried out with software or the Eviews 12 program. The test results obtained in this study showed that asset structure had a negative and significant effect on capital structure, profitability had a positive and significant effect on capital structure, and liquidity. not significantly negative on the capital structure. The implication of this study is the need for good management in funding a company to get a good capital structure that will bring a good signal for investors.
FAKTOR FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Gabriela, Jane; Jonnardi, Jonnardi
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26660

Abstract

This study aimed to examine the influence of profitability, asset structure, and liquidity toward capital structure on consumer goods industry sector companies listed in the Indonesia Stock Exchange for the 2016-2020 period. Sample was selected by using simple random sampling method. The number of samples are 36 companies over the past five years, there are 180 samples. Data processing techniques using multiple regression analysis what helped by EViews 10 and Microsoft Excel 2013. The results of this study conclude that the profitability have no effect on capital structure. Asset structure have effect on capital structure positively and liquidity have effect on capital structure negatively. The implication of this study is the need to increase asset structure that will increase capital structure which will bring a good signal for investors.
PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Gabriela, Jane; Jonnardi, Jonnardi
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.v6i1.28739

Abstract

This study aimed to examine the influence of profitability, asset structure, and liquidity toward capital structure on consumer goods industry sector companies listed in the Indonesia Stock Exchange for the 2016-2020 period. Sample was selected by using simple random sampling method. The number of samples are 36 companies over the past five years, there are 180 samples. Data processing techniques using multiple regression analysis what helped by EViews 10 and Microsoft Excel 2013. The results of this study conclude that the profitability have no effect on capital structure. Asset structure have effect on capital structure positively and liquidity have effect on capital structure negatively. The implication of this study is the need to increase asset structure that will increase capital structure which will bring a good signal for investors.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Johanes, Joan; Jonnardi, Jonnardi
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.v6i1.28749

Abstract

This study was conducted to empirically examine the effect of profitability, liquidity, firm size, and leverage on firm value. The sample selected through the simple random sampling method for this study were 35 consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The data used in this study is secondary data obtained from idx.co.id and related company websites. The data were processed using Microsoft Excel 2019 and Econometric Views (EViews) version 12.0 program. The results of this study indicate that profitability and leverage have a significant positive effect on firm value, while liquidity has an insignificant positive effect on firm value, and firm size has a significant negative effect on firm value.
PENGARUH KESADARAN WAJIB PAJAK, PERSEPSI KEADILAN PAJAK, SANKSI PAJAK, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI JAKARTA BARAT Theodore , Diviana; Jonnardi, Jonnardi
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.v6i4.32449

Abstract

This research aims to know the influence of taxpayer awareness, perception of tax justice, tax sanction, and trust in government on taxpayer compliance of west Jakarta. Conveniece sampling method was chosen for this sample and the entire legitimate information turned into a hundred respondents. The processing strategies the usage of a descriptive statistical analysis what helped by using the SmartPls. The results of this research is perception of tax justice and tax sanction have an influence on taxpayer compliance. While taxpayer awareness and trust in government didn’t have any influence of taxpayer compliance. This implication can provide input and add insight related to taxation and is expected to be additional information regarding to the factors that have an impact on taxpayer compliance to help the government increase tax revenue.
FAKTOR-FAKTOR YANG MEMPENGARUHI VALUE OF THE FIRM PADA PERUSAHAAN PROPERTI PERIODE 2018-2021 Tjugito, Shinta; Jonnardi, Jonnardi
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.v7i4.35314

Abstract

In this research, the aim is to find out and collect the results of data processing regarding the effect of profitability, liquidity, and leverage on the value of the firm with inflation as a moderating variable for property companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. In this study also used secondary data. The sampling technique in this study was using simple random sampling. Meanwhile, the data processing in this study uses the E-Views 12 program. The results obtained from the program explain how the profitability variable has a positive effect on the value of the firm and how the liquidity and leverage variables have a negative effect on the value of the firm. The results of this study also explain how inflation weakens the profitability and leverage variables on the value of the firm and shows how inflation strengthens the liquidity variable on the value of the firm.
Co-Authors Amin, Sakdiah Binti Md Azizurrohman, Muhammad Dessy Adelin Dra. Nurainun M.M.,Ak Bangun Gabriela, Jane Irsan, Stella Febriyani Johanes, Joan Junika, Junika Khairina Natsir, Khairina Lasar, Hilary Mujiono Mujiono Primadonna Ratna Mutumanikam Raisa, Angela Seba, Melviyana Theodore , Diviana Tjugito, Shinta