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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 PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP CASH HOLDING Owen, Nakanael; Nariman, Augustpaosa
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.v7i1.33028

Abstract

Nowadays, cash became a standard to measure a company ability in money management. There have been many studies on cash holding but came with inconsistent results. This study aims to determine the effect of profitability, leverage, and sales growth on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The number of research samples was 204 data, which were selected using purposive sampling method. The hypothesis testing model uses multiple regression analysis with the help of Eviews 12 and Microsoft Excel 2010. The results of this study shows that profitability has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding, and sales growth has no effect on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Salsabiela, Adinda Shafira; Sufiyati, Sufiyati
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.v7i1.33029

Abstract

The purpose of this research is to obtain empirical evidence about the effects of firm size, profitability, leverage, sales growth, and capital intensity ratio on tax avoidance of the manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The data used are secondary data taken from financial reports in which 80 companies meet the sampling criterias. Samples processing techniques are obtained through purposive sampling method and the data were analyzed by using multiple linear regression analysis what helped by Eviews version 12. The result of the research indicates that leverage and sales growth have a significant influence on tax avoidance. However firm size, profitability, and capital intensity ratio have no significant influence on tax avoidance. The implication of the research is to increase comprehension for companies to be wiser in making decisions to do tax avoidance practices and become an evaluation for the government to determine the right policy to resolve tax avoidance practices.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Tampubolon, David Junior; Susanti, Merry
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.v7i1.33031

Abstract

This research aims to obtain empirical evidence regarding the effect of leverage, board size, liquidity, and corporate social responsibility on financial performance in manufacturing companies listed in the Indonesia Stock Exchange during the period of 2018-2020. The sample was selected using purposive sampling method and the valid data used in this study found 45 manufacturing companies. The data processing techniques using multiple regression analysis assisted by SPSS software (Statistical Product and Service Solution) version 21. The results of this study showed that leverage has negative and significant effect on financial performance. Meanwhile, board size, liquidity and corporate social responsibility have no significant effect on financial performance. The implication of this study is for the role of the company management to pay attention on the level of leverage used by the company and managed as best as possible so as not to create problems in the future in order to increasing the company’s financial performance.
FAKTOR-FAKTOR YANG MEMENGARUHI RETURN ON ASSETS PADA PERUSAHAAN SEKTOR PERBANKAN Susanto, Richard; Dewi, Sofia Prima
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.v7i1.33032

Abstract

This study aims to obtain empirical evidence regarding the factors that influence the return on assets of companies in the banking sector. There are 19 samples selected in this study, with a total of 57 data on banking companies listed on the Indonesia Stock Exchange. This study used a research design with purposive sampling method. The Eviews 10 application is the application used to process the data in this study. The results shown in this study are third party funds, loan-to-deposit ratios, non-performing loans, and net interest margins have a positive influence on return on assets, operating expenses on operating income have a negative effect on return on assets, capital adequacy ratio and current account saving account has no positive effect on return on assets.
PENGARUH PROFITABILITY, LIQUIDITY, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN BIDANG INDUSTRI DALAM SEKTOR KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2021 Barita, Gilbert Austin; Ekadjaja, Agustin
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.v7i1.33033

Abstract

This study aims to observe and assess the effect of profitability, liquidity, leverage and firm size on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange (IDX) (in an empirical study in the 2018-2021 period. This study uses 16 manufacturing companies from the consumption sector have been selected by purposive sampling method with a total of 64 data for the last four years. The data used is secondary data in the form of financial statements ending on January 1 in a certain period. The data in this study uses the IBM SPSS statistical software 22. The results of the study state that profitability has a significant positive effect on firm value, liquidity has an insignificant positive effect on firm value, while firm size and leverage have a significant negative effect on firm value. to the value of the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI DEVIDEND POLICY PADA PERUSAHAAN FOOD AND BEVERAGE Clarentina, Viona; Setijaningsih, Herlin Tundjung
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.v7i1.33034

Abstract

This study aims is to prove the effect of factors that affecting Dividend Policy of Food & Beverage companies. Sampling method used in this research is the purposive sampling method by finding 10 samples of Food & Beverage companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results from this study state that Liquidity have positive and significant influence on Dividend Policy. However, Profitability have negative and significant influence on Dividend Policy and Leverage have positive and non significant influence on Dividend Policy.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yanah, Fitri Serli; Sufiyati, Sufiyati
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.v7i1.33066

Abstract

This research was conducted with the aim of determining the effect of leverage, profitability, liquidity, and company size on company value in primary consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling method is used in conducting sample selection. A total of 52 companies were used in this study. This study uses technique multiple regression analysis and assisted by the SPSS program in performing data processing. The results of this study show that profitability has a significant effect on the value of the company, while leverage, liquidity, and company size do not have a significant influence on the value of the company. The implications in this study are expected that the company can increase profit in order to increase the value of the company so that it can provide positive signals for investors.
FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Cahyadi, Vinny; Viriany, Viriany
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.v7i1.33068

Abstract

The purpose of this research is to obtain empirical evidence on the impact of profitability, liquidity and leverage on financial distress with firm size as moderating variable in the manufacturing companies food and beverages sub-sector listed on the Indonesia Stock Exchange during 2019-2021 based on Jakarta Stock Industrial Classification (JASICA). This research use purposive sampling method to obtains 39 sample data from 13 manufacturing companies food and beverages sub-sector. The analytical technique used in this research is moderated regression analysis (MRA). This research used E-views 12 SV to analyze the panel data. As a result, profitability and liquidity did not significantly affected the financial distress, but leverage has a significant negative impact on financial distress. Firm size is able to moderate profitability and leverage on financial distress, while firm size doesn’t be able to moderates the impact of liquidity on financial distress. The implication of this study are the need to increase the effectiveness of assets owned by the companies and the need of company management ability to manage the debt owned that will be a positive signal for investors and prevent company from financial distress risk.
PENGARUH POLITICAL CONNECTION DAN STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL PERFORMANCE Mursalim, Stella; Lukman, Hendro
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.v7i1.33069

Abstract

This study aims to empirically examine the effect of Political Connection (PC), Family Ownership (FO), and Managerial Ownership (MO) on Financial Performance in Infrastructure Companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used are 13 companies with 52 data. The test method used in this study is logistic regression using SPSS 20 software. Based on the results of the research that has been done, it means that Political Connection, Family Ownership, and Managerial Ownership have no effect on Financial Performance. The implication of this study for political connections who are competent in the field of business concerned and that family ownership and managerial ownership can work together in improving financial performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICING: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR Manalu, Agatha Avhia Dorothea; Rasyid, Rosmita
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.v7i1.33070

Abstract

This study was used to find out whether there is a significant influence of the independent variables namely Profitability, Financial Leverage, Company Age, Company Size, and Underwriter's Reputation on the dependent variable, namely the level of Underpricing in this study using manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) and also already conducted an IPO in the 2017-2020 period. In this study, a purposive sampling method was used and the research objects used in this study were 35 samples. From this research, the results obtained are that profitability and the underwriter's reputation do not affect the level of underpricing, for financial leverage according to the test results, namely a positive effect on the level of underpricing, while for the age of the company, the size of the company based on the test results is negative on the level of underpricing.

Page 119 of 137 | Total Record : 1367

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