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Jurnal Paradigma Akuntansi
Published by Universitas Tarumanagara
ISSN : -     EISSN : 26570033     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan dan bidang akuntansi umum lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
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Search results for , issue "Vol. 7 No. 3 (2025): Juli 2025" : 50 Documents clear
PENGARUH CR, DER, EPS, DAN TINGKAT SUKU BUNGA TERHADAP RETURN SAHAM PERIODE 2017 – 2021 Wahyuningsih, Julian; Susanti, Merry
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.v7i3.34107

Abstract

This study aimed to examine how current ratio, debt to equity ratio, earnings per share, and interest rates affected share returns in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2017 – 2021. 95 data from property and real estate firms that were chosen using a purposive sampling technique are used in this study. EViews version 12 was used to process the secondary data. The outcome of the F test result indicate that the independent variable together does not significantly affect the dependent variable. The t test result reveals that current ratio, debt to equity ratio, and earnings per share do not significantly affect share return, while interest rates have a significant and negative influence on share return. The implication of this study is that investors need to consider the company's internal and external factors in making a share investment decision so that investors can minimize the investment risk.
PROFITABILITY DAN FAKTOR LAINNYA YANG MEMPENGARUHI DEBT POLICY Julieta, Villia; Viriany, Viriany
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.v7i3.34233

Abstract

The main purpose of this research is analyze the effect of profitability, liquidity, asset structure and firm size on the debt policy, on consumer non-cyclical companies listed on Indonesian Stock Exchange in the period of 2018-2021. This research uses purposive sampling method, and there were 11 companies as samples for this research. The statistics method used was multiple regression analysis which are processed using EViews 12 Student Version software. Based on the results of this research, the variable profitability had no significant effect on debt policy. The variable liquidity and firm size had negative and significant effect on debt policy. While asset structure partially had a positive and significant effect on the debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS Effendy, Angela; Dewi, Sofia Prima
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.v7i3.34235

Abstract

This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, and company size on profitability. The subjects in this study were manufacturing companies in the primary consumer goods sector that were consistently listed on the Indonesia Stock Exchange for 4 years, namely the 2019-2022 period. This study used 29 manufacturing companies in the primary consumer goods sector which had been selected through a purposive sampling method with a total of 116 data for four years. The data processing technique uses multiple regression analysis which is processed using the Eviews version 12 program. The results of this study indicate that liquidity and firm size do not have a positive effect on profitability, and leverage has a negative effect on profitability.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Non-Cyclicals Supra, Edvandi Fam; Nugroho, Vidyarto
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.v7i3.34237

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and growth opportunity on cash holding in consumer non-cyclicals companies. The sampling technique used was purposive sampling. The sample data in this study were 120 sample data. This study uses secondary data that is processed using IBM SPSS version 22. The results of the F test show that profitability, leverage, firm size, and growth opportunity together have a significant effect on cash holding. The results of the t test show that profitability had a positive and significant effect on cash holding, while leverage has a negative and significant effect on cash holding. Firm size has a positive and insignificant effect on cash holding and growth opportunity has a negative and insignificant effect on cash holding.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022) Moniaga, Reggina Angela; Tanusdjaja, Hendang
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.v7i3.34291

Abstract

The purpose of this research is to empirically prove the effect of profitability, leverage, and firm size on firm value. The purposive sampling method was used to collect data in this study. In this study, the subjects used were property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Secondary data was used in this study with a total sample of 32 companies and 128 sample data. This study uses the SPSS 26 program for data processing. From the results obtained in this study, the two independent variables namely profitability and leverage have a significant positive effect on firm value. Meanwhile, firm size has no significant negative effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR Safitri, Sarah; Santioso, Linda
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.v7i3.34292

Abstract

The research was conducted to empirically prove the effect of leverage (DER), institutional ownership (IO), profitability (ROA), and company size (SIZE) on firm value (PBV) in infrastructure sector companies listed on the Indonesia Stock Exchange. In the research to obtain a valid sample of 90 data from 38 companies after outliers were carried out using the purposive sampling method. This study tested the hypothesis using multiple linear regression methods and data were processed using SPSS version 16. The results of this study stated that leverage and firm size did not have a significant effect on firm value. Institutional ownership has a significant negative effect on firm value. Profitability has a significant influence and has a positive direction on firm value.
Pengaruh Firm Size, Leverage, Capital Expenditure, Profitability Dan Liquidity Terhadap Cash Holding Zaputra, Nikky Laurent; Yanti, Yanti
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.v7i3.34293

Abstract

This study aims to determine whether firm size, leverage, capital expenditure, profitability and liquidity have an influence on cash holdings in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the COVID-19 pandemic. The period in this study is from 2020 to 2022. The sample selection technique used in this study is a purposive sampling technique. The sample in this study were 50 companies with a total of 150 data analyzed using multiple linear regression analysis. Data processing uses Eviews 12 software and Microsoft Excel 2019. The results in this study are firm size, capital expenditure and profitability have no effect on cash holdings during the COVID-19 pandemic, while leverage and liquidity have a significant positive effect on cash holdings during the COVID-19 pandemic.
ANALISIS FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Andersson, Morris; Susanti, Merry
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.v7i3.34294

Abstract

This research was conducted to find out whether cash holding can be influenced by profitability, liquidity, leverage and sales growth. The sample used is a non-cyclical sector company that has consistently been listed on the Indonesia Stock Exchange in the 2019-2021 timeframe. The sample owned was selected using a purposive sampling method and obtained a total of 34 companies. Processing of the data that has been collected uses the multiple linear regression analysis method with SPSS (Statistical Package for the Social Sciences) software version 21. Based on the results of the data that has been processed, it shows that profitability and leverage have a positive and significant effect to cash holding, while liquidity and sales growth has an insignificant effect to cash holding. The implication of this research is for every company to know the importance of the amount of cash held by the company in carrying out the company's activities.
Faktor Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Consumer Cyclicals Dan Consumer Non-Cyclicals Putri, Cilvia Cahyani; Nugroho, Vidyarto
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.v7i3.34295

Abstract

This article discusses research on the effect of sales growth, firm size, profitability, and liquidity on firm value in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange 2020-2022. The method used in this research is a quantitative descriptive approach. Company financial reports on the IDX are used as the primary research data source in the consumer cyclical and consumer non-cyclical categories. Testing using the F test yields information that there is an influence from sales growth, firm size, profitability, and liquidity on firm value/company value. Testing with the t-test yields information that sales growth positively affects firm value. A significant positive effect is shown by firm size on firm value, while profitability shows a significant positive effect. Meanwhile, the negative effect is not significant, as indicated by liquidity on firm value.
PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY Maghfur, Afza Nuzhat; Hastuti, Rini Tri
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.v7i3.34296

Abstract

This study aims to examine the effect of auditor’s reputation, and profitability on audit delay. The population in this study are audited financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Sampling was carried out using purposive sampling technique with a total sample of 36 companies over a period of 2 consecutive observations so that the total sample was 120. The data of this study were processed using SPSS version 25.

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