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INDONESIA
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 1,367 Documents
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PENGARUH LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP CASH HOLDING Hadryan, Matthew; Susanti, Merry
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.v6i3.31435

Abstract

This study was conducted to determine the results of the effect of leverage, profitability, and firm size on cash holding. In this study, using manufacturing companies listed on the Indonesia Stock Exchange as research subjects. The technique used to collect the sample is purposive sampling technique. There were 64 companies that were selected as samples and used the Eviews (Economic Views) version 12 program to process the data. In the test conducted, the researchers found that leverage had a negative and significant effect on cash holding, profitability had a positive and significant effect on cash holding, and firm size had a positive and insignificant effect on cash holding.
PENGARUH ASSET GROWTH, SALES GROWTH, LIKUIDITAS, DAN ACTIVITY RATIO TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Yubiantoro, Malvin; Sugiarto, Elizabeth
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.v6i3.31437

Abstract

This study aims to determine the effect of asset growth, sales growth, liquidity, and activity ratios on capital structure in manufacturing companies listed on the IDX for the 2018-2020 period. Purposive sampling method was used in determining the sample, so obtained 72 manufacturing companies. The statistics processing technique uses multiple regression analysis the usage of SPSS version 25. The results of this have a look at imply that the primary unbiased variable is asset boom or asset boom has a superb and insignificant effect on capital. The second independent variable is sales growth or sales growth has a negative and insignificant effect on capital structure. The third independent variable is liquidity has a negative and significant effect on capital structure. Finally, the fourth independent variable is the activity ratio which has a positive and insignificant effect on capital structure. The implication of this is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving company performance.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH WORKING CAPITAL REQUIREMENT Wijaya, Agustina; Imelda, Elsa
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.v6i3.31438

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This study obtained the results that cash flow, firm age, sales growth, and leverage have a significant effect on firm performance. While firm size does not affect firm performance. The study also shows that WCR is only able to moderate the effect of firm age, cash flow, leverage, and firm size on firm performance. The implication of this research is that management must regulate and maintain the company's WCR level to create maximum company performance.
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PERUSAHAAN Christin, Jesica; Sufiyati, Sufiyati
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.v6i3.31439

Abstract

The purpose of this study was to examine how firm size, solvability, public ownership, audit committee, and accountant public firm's reputation affects audit delay in manufacturing companies listed in the Indonesia's Stock Exchange during the 2018-2020 period. Purposive sampling method was used to narrow down the samples to 154 companies. Multiple linear regression was used to process the data, which was done using the software Microsoft Excel 2016 and Econometric Views (Eviews) 12.0 Student Version. The results of this study shows that public ownership significantly affects audit delay, whilst firm size, solvability, audit committee and accountant public firm's reputation significantly does not affect audit delay.
ANALISIS PENGARUH COMPANY EFFICIENCY, LIQUIDITY, DAN LEVERAGE TERHADAP PROFITABILITY Feradella, Cynthia; Tjakrawala, Kurniawan
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.v6i3.31440

Abstract

This study aims to obtain an empirical evidences regarding the effect of company efficiency, liquidity, and leverage on profitability in property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sample of this research is 41 samples of property and real estate companies with a minimum number determined through the Slovin formula and selected using the purposive sampling method. The data in this study are secondary data obtained from financial reports and annual reports. The data were processed using the SPSS 25 program. The results of this study shows that company efficiency has a significant positive effect on profitability, while liquidity and leverage have a significant negative effect on profitability.
FAKTOR PENENTU CASH HOLDING PERUSAHAAN CONSUMER NON-CYCLICALS Putri, Indah Permatasari Zafari; Suhendah, Rousilita
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.v6i3.31441

Abstract

This study aims to analyze whether there is an effect of leverage, net working capital, firm size, growth opportunity, and profitability on cash holding. This research uses quantitative methods with a total data sample of 38 consumer non-cyclical companies for the 2020-2022 period. The data sampling technique uses purposive sampling with predetermined criteria. The data was processed and tested using Microsoft Excel 2021 and the E-Views 12 Student Version Lite application. The results of this study indicate that profitability has a significant positive effect on cash holding, while leverage, net working capital, firm size, and growth opportunity have no effect on cash holding. The implication of this research is expected to provide an overview of the effectiveness of cash holding in a company so that investment opportunities are open to investors.
FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERBANKAN DENGAN RISIKO KREDIT SEBAGAI MODERASI Lee, Jason; Setijaningsih, Herlin Tundjung
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.v5i4.32483

Abstract

The purpose of this study is to identify the effect of capital, liquidity, and operational efficiency on the financial performance of banking with credit risk as a moderating variable in banking companies listed in the Indonesia Stock Exchange (IDX) during the year 2016-2020. The data obtained are 125 data from 25 total banking samples. Furthermore, data collection techniques used in this research is purposive sampling that is processed using Eviews version 12 program. The result of this study concludes that capital and liquidity has no sinificant effect on financial performance of banking, while operational efficiency has a negative effect on financial performance of banking. The result concludes that credit risk cannot moderate capital and liquidity on financial performance of banking. This study also indicates that credit risk strengthens the effect of operational efficiency towards the financial performance of banking.
FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Soesanto, Friska Rama; Viriany, Viriany
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.v6i4.32267

Abstract

The objective of this study is to determine the effect of profitability, leverage, and liquidity towards tax aggresiveness. This research uses secondary data from manufacturing companies that is listed on the Indonesian Stock Exchange during the period of 2018-2020. The sample is selected using purposive sampling and amounted to 79 companies. The data is processed by using Eviews 12. Outputs obtained from this study indicates that leverage has a positive and significant influence towards tax aggressiveness. Profitability and liquidity has a negative and not significant influence on tax aggresiveness.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR Octanli, Artavia; Sha, Thio Lie
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.v6i4.32282

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of liquidity, leverage, profitability, and firm size on firm value. The sample data used were 63 companies using purposive sampling method. This study uses secondary data. Data processing using Microsoft Excel 2019 and Eviews version 12. The research results show that profitability has a positive and significant effect on firm value, while leverage and firm size have a positive and insignificant effect on firm value. Liquidity has a negative and insignificant effect on firm value. The implication of this research is that the company's performance is very important to increase the company's profit and value.
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2020 YANG TERDAFTAR DI BEI DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Geraldio, Ferick; Viriany, Viriany
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.v6i4.32283

Abstract

The purpose of this study was to analyze the effect of profitability and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with firm size as a moderating variable. The research period starts from 2018 to 2020. The research sample was taken based on the purposive sampling method consisting of 70 companies. Sothe research data for three years amounted to 210 data. The data obtained were processed using the Eviews v.12.0 program. The results of the analysis in this study indicate that profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size can moderate but weaken the effect of profitability on capital structure. Firm size can moderate but weaken the effect of asset structure on capital structure.

Page 112 of 137 | Total Record : 1367

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