Article Per Year (5 Year)
p-Index From 2021 - 2026
8.902
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Gorga : Jurnal Seni Rupa Jurnal Imajinasi Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan ANDHARUPA EnJourMe (English Journal of Merdeka) : Culture, Language, and Teaching of English JADECS (Journal of Art, Design, Art Education and Culture Studies) Arty: Jurnal Seni Rupa DIDAKTIKA TAUHIDI: JURNAL PENDIDIKAN GURU SEKOLAH DASAR SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Teknologi Pendidikan Jurnal Basicedu Educate : Jurnal Teknologi Pendidikan QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora Puitika International Journal for Educational and Vocational Studies Dinasti International Journal of Education Management and Social Science Narada : Jurnal Desain dan Seni Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Media Informatika Journal of Language Education, Linguistics, and Culture DIVAGATRA - Jurnal Penelitian Mahasiswa Desain Jurnal Paradigma Akuntansi Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Ilmiah Multidisiplin (JUKIM) Journal of Social And Economics Research ASEAN Marketing Journal Jurnal Basicedu Suluh: Jurnal Seni Desain Budaya Universal Raharja Community (URNITY Journal) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Journal of Humanities Education Management Accounting and Transportation Jurnal Ekonomi Bisnis Digital journal of social and economic research Jeskovsia (Jurnal Desain Komunikasi Visual Asia) J-CEKI Educational Researcher Journal
Widyasari Widyasari, Widyasari
STMIK Pontianak
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

Published : 87 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search
Journal : Jurnal Paradigma Akuntansi

 1   2 
PROFITABILITAS MEMODERASI UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, ARUS KAS BEBAS TERHADAP KEBIJAKAN HUTANG Vivi, Vivi; Widyasari, Widyasari
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.v7i1.33102

Abstract

The purpose of this research is to obtain empirical evidence about the effect of company size, sales growth, and free cash flow on debt policy with profitability as a moderating variable in non cyclicals sector companies listed in the Indonesia Stock Exchange during the period 2019-2021. This research used 90 samples were used with 30 companies using purposive sampling method and data processing techniques using multiple regression analysis and moderation regression analysis assisted by using E-views 10. The results of this research indicate that company size, sales growth, and profitability have a significant effect on debt policy, free cash flow does not have a significant effect on debt policy, profitability can moderate company size on debt policy, and profitability cannot moderate sales growth and free cash flow on debt policy.
FAKTOR PENENTU KEBIJAKAN UTANG PADA PERUSAHAAN KONSUMER NON-SIKLIKAL YANG TERDAFTAR DI BEI Lesmana, Gabriel Efrant; Widyasari, Widyasari
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.v7i1.33117

Abstract

This study aims to empirically test what factors that have an influence on debt policy of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data obtained from the Indonesia Stock Exchange during the 2018-2021 period. The sample selection technique applied in this study was a purposive sampling technique. From purposive sampling method, 25 companies were obtained according to criteria that has been determined in this study. Data processing in this study was assisted with software from Eviews 10.0 and Microsoft Excel using multiple regression analysis with total sample for 4 years of 100 samples. The results of this study shows that profitability and managerial ownership have a negative and significant influence on debt policy. Meanwhile, institutional ownership and company growth do not significantly influence debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI DIVIDEND POLICY DENGAN PROFITABILTIY SEBAGAI VARIABEL MODERASI Angelia, Angelia; Widyasari, Widyasari
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.v7i2.33695

Abstract

The purpose of this research is to find empirical evidence regarding the effect of leverage, liquidity, and institutional ownership on dividend policy with profitability as moderating variable. Purposive sampling method used in this research to find the total of 54 samples of consumer cyclical and non-cyclical companies registered in Indonesia Stock Exchange from 2019-2021. Data processing techniques used in this research are multiple regression analysis and moderatated regression analysis with the help of EViews 10 application. The results obtained through the data processing that leverage has positive and significant effect on dividend policy. While, liquidity, institutional ownership, and profitability have negative and insignificant effects on dividend policy. Profitability cannot moderate the effect of leverage and liquidity on dividend policy. On the other hand, profitability can moderate by strengthening the effect of institutional ownership on dividend policy. The implication of this study is the need to increase company’s leverage so that the company will give positive signal to the shareholders by paying higher amounts of dividends.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Sprang, Marcell Julio Fredericus Van; Widyasari, Widyasari
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.v7i2.33756

Abstract

The purpose of this study is to empirically prove the effect of profitability, asset structure, free cash flow and leverage on financial distress in properties and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample used in this research is as many as 60 sample data selected by purposive sampling method which valid data was 20 companies. Data processing techniques in this study using multiple regression analysis and t test that helped by Eviews 12 program and Microsoft Excel 2010. The results of this study show that profitability and free cash flow have significant positive effect on financial distress, asset structure has insignificant negative effect on financial distress, and leverage has insignificant positive effect on financial distress. The implication of this study is the higher the profitability and free cash flow, will increase the chance of companies to avoid financial distress which will give investor a good signal.
ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Faustine, Meggie; Widyasari, Widyasari
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.v5i4.26442

Abstract

This study aims to obtain empirical evidence regarding the effect of independent variables, free cash flow, sales growth, corporate social responsibility, profitability, and productivity on the dependent variable of firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020 using secondary data. and data management using Eviews software version 12 SV (student version). The sample used in this study were 19 manufacturing companies with a total of 57 data for 3 (three) years. The results of this study indicate that free cash flow has a positive but not significant effect on firm value, sales growth has a positive but not significant effect on firm value, corporate social responsibility has a negative but not significant effect on firm value, profitability has a significant positive effect on firm value, and productivity have a negative but not significant effect on firm value.
ANALISIS FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY DI SEKTOR PERDAGANGAN, JASA DAN INVESTASI Gabriella, Gabriella; Widyasari, Widyasari
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.v6i1.28545

Abstract

This research of this study is to discover the effect of collateralizable assets, managerial ownership, leverage, firm size, and investment opportunity on dividend policy in trading, service and investment sector companies listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling is used as a sampling technique in this study according to predetermined criteria so the sample in this study consisted of 18 companies for 3 periods and obtained 54 sample data. The research methodology used is statistical analysis method. Multiple linear regression analysis is used to test the hypothesis. Data processing in this study using Eviews 12.0 software. The results of this study indicate that firm size had positive and significant effects on dividend policy, while collateralizable assets, managerial ownership, leverage and investment opportunity had no effect on dividend policy.
Faktor yang Memengaruhi Financial Performance pada Perusahaan Manufaktur dengan Peringkat PROPER Billyaprianto, Virginia Putri; Widyasari, Widyasari
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.v6i1.28663

Abstract

This study aims to obtain empirical evidence of the effect of Corporate Social Responsibility, Good Corporate Governance, Environmental Performance and company size on the company's Financial Performance. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and processed using the Econometrics Vies (Eviews) version 12 program and Microsoft Excel 2018. The population in this study are manufacturing industrial companies listed on the Indonesia Stock Exchange in the 2017-2019 period which were PROPER participants during 2017-2019. The results of the study found that there was a positive and significant effect of the variables of social responsibility and company size on the company's Financial Performance. However, the study did not find any significant effect of the variables of corporate governance and environmental performance on the company's Financial Performance.
ANALISIS FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Ciu, Veronica; Widyasari, Widyasari
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.v6i1.28736

Abstract

This research aims to obtain empirical evidence about the effect of business risk, fixed asset ratio, and firm size on capital structure with profitability as a moderating variable of companies listed in Indonesian Stock Exchange in the period of 2018-2020. Using 61 companies out of 198 companies, and using a purposive sampling method. Data were collected from financial reports published on the IDX's official website, www.idx.co.id and www.idnfinancials.com. This study uses Microsoft Excel 2010 and Eviews version 12. The result of the research indicate that firm size and profitability have a positive significant effect on the capital structure, fixed asset ratio have a negative significant effect on the capital structure, business risk does not have a significant effect on the capital structure, while profitability is not able to moderate the influence of business risk, fixed asset ratio, and firm size on the capital structure.
FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Denisha, Michelle; Widyasari, Widyasari
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.v6i2.29713

Abstract

This study aims to determine the effect of total asset turn over, investment opportunity set, liquidity, and profitability on dividend policy using profitability as moderating variable. The research is based on documentation of the basic industry and chemicals listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The research finds that total asset turn over has a positive and significant effect on dividend policy, investment opportunity set has a negative and insignificant effect on dividend policy, liquidity has a negative and insignificant effect on dividend policy, profitability has a positive and significant effect on dividend policy, profitability is able to moderate the influence of total asset turn over on dividend policy while profitability is not able to moderate the influence of investment opportunity set and liquidity on dividend policy.
ANALISA PENERAPAN PELAKSANAAN PPH 4 AYAT 2, PPH 21, DAN PPH 23 PT HAWLIR NABILA WidyaPutra, Naufal; Widyasari, Widyasari
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.v6i3.31400

Abstract

This study aims to determine whether the realization of the tax liability of Tax Article 4 Paragraph 2, Tax Article 21 and Tax Article 23 which applies in 2021, and the first quarter of 2022 in PT Hawlir Nabila is in accordance with the applicable law. Samples were taken by interview method with PT Hawlir Nabila as a resource person. This study aims to prove the discipline of PT Hawlir Nabila in cutting, counting, and reporting these three aspects. PT Hawlir Nabila is an entity that operates in the rental and real estate sector so that income from income Tax article 4 paragraph 2 is final, PT Hawlir Nabila also employs employees so that there is an object of income Tax article 21, and PT Hawlir Nabila also uses services from outside the company so that there is an object of Tax article 23. The results of this study prove that PT Hawlir Nabila and the tenant PT Hawlir Nabila have complied with the tax law concerning Tax article 4 paragraph 2, Tax article 21, and Tax article 23 in the in the period from 2021 to the first quarter of 2022. The implication of this research is PT Hawlir Nabila needs to pay attention to the latest tax laws in order to avoid sanctions.
Co-Authors Abdillah, Dedi Aditya Rahmad Yani Aditya Rahman Yani Agung, Raden Aji Pangersa Ahmad Dika Dwi Prasetyo Ahmad Gawdy Prananosa Aisyah, Euis Sitinur Akbar, Adam Faisal Alexis Bunjamin, Svedlanna Alfian Candra Ayuswantana Aliyyu, Mohammad Candra Al Angelia Angelia Apriawan, Nabeel Rashid Ariani, Alya Arifianto, Pungky Febri Aris Sutejo Arita Marini Azhar, Muhammad Hakim Bagastama, Reyhan Azel Bayu Setiawan Billyaprianto, Virginia Putri Chidtian, Aileena Solicitor Costa Rica El Christy, Florencia Amalia Ciu, Veronica Daniar, Aninditya Defin, Alvis Edrik Denisha, Michelle Diana Aqidatun Nisa Diarrahman, Faisal Amri Efriyani, Mira Faustine, Meggie Febe, Margareta Febriyola, Venny Fedro Iswandi Firdaus, Arief Fitria, Yassinta Fitrina, Neneng Gabriella, Gabriella Gafar, Awaludin Abdul Gilang Bagaskara, Gilang Gracia, Jefta Haq, Angga Raditya Haq, Nathaniela Sabitah Hartono, Rudi Hasnaa, Afifatul Herawati Herawati Ibrahim, Nurdin Ibrahim, Zahra Salsabila Nimas Ayu Ikhwan, Subaiki Imani, Eki Cahya Inayatul Hayya, Najja Iqbal, Muhammad Raihan Irfan Supriatna Iskawati, Inang Isnawati Isnawati Istianah Istianah Istiawan, Gregorius Guardiola Izah, Farah Nur Jony Oktavian Haryanto Kuncoro, Renata Aulia Kurniasari, Novia Laihah, Lala Atul Laksmi, Regina Citra Leksananda, Faiz Akbar Lesmana, Gabriel Efrant Mahardika Suryanto, Kristian Maloka, Aulia Rahma Putri Masnuna, Masnuna Maulana, Rahmat Dany Faiq Mayasari Mayasari, Mayasari Megan Asri Humaira Meicella, Verni Muhammad Yaumi, Muhammad mukti, haydar Mulyadi, Didi Muqoddas, Ifsantin Muqoddas, Ifsantin Musthofa Kamal Nahdloddin, Muhammad Nastiti, Ratna Andriani Nataherwin, Nataherwin Novi Maryani Nugroho, Akmal Rifqy Nurzaelani, Mohammad Muhyidin Pangestu, Juan Carlos Phramesti, Ragita Cahya Pratama, Abyan Dhia Pungky Febi Arifianto Purnamawanti, Ucu Putri, Mira Dyah Raihan, Muhammad Raihan Iqbal Ramadhani, Brilliant Firdaus Rasmitadila, Rasmitadila Ratih Inayah, Ratih Refikha, Essy Rohmah, Abidatur Romadhona, Mahimma Rudi Hartono Ruhimat, Ruhimat Rusi Rusmiati Aliyyah Sabrina, Radya Aulia Safitri, Aqila Salma, Dwi Desiva Setia Samsi, Rizkia Nur Setiarso, Zhafira Fane Putri Setiawan, Teofilus Kharisma Bagus Shabina, Sharah Siti Jamilah Sprang, Marcell Julio Fredericus Van Sri Wulandari Suminar, Adinda Diayu Cahaya Supangat, Rialita Supriatna, Irfan Tan, Bella Maurice Tan, Felicia Teguh Prasetyo Tika Dwi Oktaviani Tjahjadi, Cynthia Tsabitah, Rifdatus Salmaa Ulfah, Sri Wahyuni Utomo, Samuel Rihi Hadi Vivi Vivi, Vivi Wahyu Karno, Anastasia WidyaPutra, Naufal Wiedhella, Zahra Agnestia Wijaya, Aillen Cindy Clara Jofan Wijaya, Hafidz Arya Wulandari, Nia Wulandari, Sri Wuri Syaputri, Wuri Yacub, Shannen Evelyn Zainal Abidin Arief