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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 Jurnal Paradigma Akuntansi Return : Study of Management, Economic and Bussines International Journal of Application on Economics and Business
Jonnardi, Jonnardi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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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 Dessy Adelin Dra. Nurainun M.M.,Ak Bangun Gabriela, Jane Irsan, Stella Febriyani Johanes, Joan Junika, Junika Khairina Natsir, Khairina Lasar, Hilary Manuel, David Mujiono Mujiono Primadonna Ratna Mutumanikam Raisa, Angela Seba, Melviyana Theodore , Diviana Tjugito, Shinta