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All Journal Ekonomi Dan Pembangunan Jurnal Paradigma Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum
Tony Sudirgo
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR Frederica Elysia Wana; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36144

Abstract

The research has a purpose to know and anatomize the effect of liquidity, leverage, and profitability on Financial Distress of companies in the Sector of Consumer Non-Cyclicals listed on Indonesia Stock Exchange in 2019 – 2021. The research uses quantitative methods and purposive sampling techniques with a sample of 73 Consumer Non-Cyclicals companies. The processed data is a secondary data from financial reports obtained from the Indonesia Stock Exchange website and company official site. Data processing uses the IBM SPSS Statistics 26 application. The results shows that liquidity, leverage, and profitability has a positive and significant effect on Financial Distress. The implication of conducting this research is that companies need to know the factors that can influence Financial Distress to prevent bankruptcy risk.
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Meilina Halda; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Company value has an important role in the development of a company's business. The value of the company can reflect the financial condition of the company, where the company will compete in increasing or maintaining the value of the company. The company's efforts to increase the value of the company can be done by analyzing the factors that influence the value of the company. This research was conducted with the aim to determine the influence of the factors that influence the value of the company, namely, company growth, profitability, and capital structure. The sample in this study was selected by purposive sampling technique with valid data, namely 64 companies in the primary consumer sector. Data processing in this study uses multiple regression analysis with the Eviews 12 and Microsoft Excel 2013 programs. The results of this study indicate that only capital structure has a significant influence on firm value. Meanwhile, this study has not shown that company growth and profitability have a significant effect on firm value.
MODIFIKASI BEBAN GAJI TERHADAP PAJAK PERUSAHAAN Jennifer Marcelina Gunawan; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/1wjtc155

Abstract

The purpose of this study is to analyze the effect of salary expense on corporate taxes. The data used is PT TA's data which is engaged in the distribution and trade of medical devices for 2020 and 2021, which consists of: financial reports, salary and benefit data, Article 21 Income Tax Return and Annual Corporate Income Tax Return. The information collected is more focused on salary and benefits expenses. The research used is descriptive research with a quantitative approach that analyzes the calculation of Income Tax Article 21 using the gross method, the net method and the tax allowance method. The data processing used is tabulating and salary calculation analysis. The results of this analysis show that the use of the tax allowance method provides the most economical tax legally. This method has the effect of reducing the company's net profit, because there is an additional allowance expense.
ANALISIS PENGARUH PROFITABILITY, LEVERAGE DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN Olivia Suwanti; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/xvwwj854

Abstract

The purpose of this study is to obtain empirical evidence on the effect of profitability, leverage and firm size on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Sample was selected using purposive sampling data collection technique, This research initially used 228 data samples but after outlier the total sample data used was 141 sample data selected The data processing of this research is supported by the Statistical Product and Service Solutions (SPSS) 26.0 and WPS Office programs. The results obtained show that profitability (ROA) has a positive influence on company value (PBV), while leverage (DER) and firm size (LN) have no significant effect on company value (PBV). The implication of this study is the need to increase profitability that will give a good signal for investors and will increase company value.
Co-Authors Abraham Friederick Christella Winata Frederica Elysia Wana Ika Mutiara Khadijah Jennifer Marcelina Gunawan Meilina Halda Olivia Suwanti Orlando Boen Renantha Renantha Rendy Rendy Vania Vashtiany Sofyan Virginia Alicia Yolanda Abigail Hartanto