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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 1,367 Documents
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FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI PROFITABILITAS Jenny, Jenny; Cahyadi, Hadi
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.v7i1.33071

Abstract

The research aims to examined the impact of liquidity, firm size, and leverage on firm value with profitability as a mediation. This research uses data from property & real estate companies that are family businesses listed on the Indonesia Stock Exchange in 2019-2021. The sample used in this study was selected by the purposive sampling method, totaling 29 companies. This data is processed by SmartPLS 4.0.8.4 application. The results of this research showed that liquidity and firm size have a negative and significant effect on firm value, leverage has a negative and insignificant effect on firm value, liquidity and firm size have a positive and insignificant effect on profitability, but leverage has a negative and insignificant effect on profitability, profitability has a positive and significant effect on firm value, liquidity and firm size have a positive and insignificant effect on firm value through the mediating variable of profitability, leverage has a negative and insignificant effect on firm value through the mediating variable of profitability.
FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT TERKAIT GOING CONCERN Catherine, Catherine; Tanusdjaja, Hendang; Kristian, Michelle
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.v7i1.33074

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, solvency, and firm size on going concern audit opinion in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses firm age as control variable. This research uses 49 samples and 147 data from basic materials companies selected by the purposive sampling method. This research uses logistic regression analysis and processed using Microsoft Excel and SPSS version 26. The findings of this research are profitability has a negative and significant effect on going concern audit opinion, solvency has a positive and significant effect on going concern audit opinion, liquidity and firm size have no significant effect on going concern audit opinion. The implication of this research is to increase auditors’ awareness regarding going concern assessment and giving appropriate audit opinion on the companies.
FAKTOR YANG MEMPENGARUHI FIRM VALUE Angelia, Vanessa; Nugroho, Vidyarto
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.v7i1.33075

Abstract

This study aims to determine the effect of investment decisions, financing decisions and dividend policy on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) during 2017 – 2021. This research used purposive sampling technique in taking samples with valid data that can be used as many as 7 companies. Data processing in this study uses multiple regression analysis techniques and is assisted by SPSS 26 and Microsoft Excel 2020 software. The results of this study are that there is a significant positive effect between the investment decision variables and dividend policy variables with the firm value variable, while the funding decision variable has no effect on the value of the company. The implication of this research is the need for planning in making investment decisions, financing decisions and dividend policies in order to increase firm value
FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Suprapto, Visyka; Nugroho, Vidyarto
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.v7i1.33081

Abstract

This research was conducted to gain empirical evidence about the effect of liquidity (CR), leverage (DER), total asset turnover (TATO), working capital turnover (WCT) and company size (SIZE) on the profitability of property and real estate companies listed on the IDX in 2019-2021. In this study, the purposive sampling method was used to obtain a valid sample of 96 data from 42 companies after outlier was conducted. This study uses multiple linear regression method to test the hypothesis and data is processed using SPSS version 26. The results of this research shows that leverage possess a negative and significant effect on profitability, while total asset turnover possess a positive and significant effect on profitability. On the other hand, liquidity, working capital turnover and company size do not have a significant effect on profitability. This research’s implication is that leverage needs to be reduced while total asset turnover needs to be increased to increase a company’s profitability.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI Tjahjadi, Calista; 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.v7i1.33084

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors of firm value which includes capital structure, firm size, liquidity, and profitability as a mediation variable. The research was conducted at manufacturing companies in the basic and chemical industry sector, the consumer goods sector, and miscellaneous industries sector for the 2019-2021 period. This study uses secondary data. This research was conducted with a sample of 61 companies with the technique used in this research is purposive sampling. Data processing in this study uses the E-views 12 program. The results obtained from this study shows that liquidity, capital structure, and firm size have no effect on firm value, while on the other hand profitability have the ability to mediate the effect of capital structure and firm size on firm value.
Variabel Yang Mempengaruhi Nilai Perusahaan Pada Masa Pandemi Covid-19 Santoso, Madeline; Yanti, Yanti
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.v7i1.33085

Abstract

The objectives of this research are to investigate the effect of capital structure, profitability, cash holding, and firm size on the firm value of basic materials companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. The technique that was used in this research is purpose sampling with the results about 17 basic material companies listed on IDX. In this research, multiple linear regression was tested using software called SPSS IBM Statistics. The result of this study stated that firm size has a significant and positive effect on firm value, on the other hand capital structure, profitability, and cash holding have no significant effect on firm value. The result of different tests before and during the COVID-19 pandemic stated that there was no difference in the average of firm value.
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Gunawan, Agnes Elvina; Bangun, Nurainun
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.v7i1.33097

Abstract

This research was conducted to gain empirical evidence about the effect of profitability, leverage, institutional ownership, and firm size on the earnings management of primary consumer sector companies food and beverage sub sector listed on the IDX in 2017-2021. In this study, the purposive sampling method was used to obtain a valid sample of 139 data from 33 companies after outlier was conducted. This study uses multiple linear regression method to test the hypothesis and the data is processed using SPSS version 26 and Microsoft Excel 2021. The findings show that profitability has no positive effect on earnings management, leverage has negative effect on earnings management. While institutional ownership and firm size have no negative effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Aprillia, Winda; 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.v7i1.33098

Abstract

This research aims to find out how working capital turnover, solvency, firm size, and sales growth affect financial performance in manufacturing companies in the goods and consumption industry sector with the food and beverage subsector listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected by purposive sampling method with total sample of 22 food and beverages companies from a total population of 43 food and beverage companies. Data processing uses Eviews version 12 and Microsoft Excel. The result showed that working capital turnover, firm size, and sales growth have a positive and significant effect on financial performance. Solvability has a negative and significant effect on financial performance. The implications of this research is the need for an increase in working capital turnover, firm size, and sales growth which will affect the increase in the company’s financial performance.
PENGARUH NPL, CAR, LDR, DAN ROA TERHADAP CKPN PERUSAHAAN DI SUBSEKTOR PERBANKAN Parman, Yuni; Nugroho, Vidyarto
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.v7i1.33100

Abstract

This research was conducted with the aim to determines the effect of Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA) on Allowance for Impairment Losses (CKPN) of commercial banks listed on Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample was selected using a purposive sampling technique and valid final data of 43 commercial banks was obtained. The data then processed using multiple linear regression analysis assisted by the 26th version of IBM SPSS (Statistical Product and Service Solution) program and Microsoft Excel 2019. The findings show that NPL and ROA have an effect on CKPN while CAR and LDR have no effect on CKPN. The implication of this research is the need for the establishment of CKPN based on relevant assessment indicators to mitigate the risk of impairment losses on productive assets in order to maintain the well-being of banks which will be a positive signal for investors.
PENGARUH PROFITABILITY, LEVERAGE, GROWTH OPPORTUNITY, NET WORKING CAPITAL TERHADAP CASH HOLDING Rasyid, Rosmita; Devita, Christina
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.v7i1.33101

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, leverage, growth opportunity, and net working capital on cash holding on consumer non cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-202. Sample was selected using purposive sampling method and the valid data was 43 companies. The technique that used in this research was multiple linear regression which is tested using SPSS IBM Statistics software version 29 and Microsoft Excel 2013. The result of this study showed that growth opportunity and net working capital have a significant and positive effect on cash holding, while profitability and leverage have no significant and negative effect on cash holding. The implication of this study is to consider growth opportunity and net working capital for optimazing company’s cash holding level.

Page 120 of 137 | Total Record : 1367

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