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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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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.
PENGARUH LEVERAGE, FIRM SIZE DAN NET WORKING CAPITAL TERHADAP CASH HOLDING Romel, William; 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.v7i1.33118

Abstract

The discussion in this research was carried out in order to know if leverage, firm size, and net working capital has an effect to cash holding in consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2021 period. The research used 62 samples and 186 data which were selected using purposive sampling. Research data were processed using Eviews 12. Based on the result of data processing, firm size has. Meanwhile, leverage and net working capital have a negative effect on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA Wahyuni, Sri; 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.v7i1.33119

Abstract

The purpose of this study was to determine the effect of accruals, sales volatility, and managerial ownership on earnings persistence in companies in the basic and chemical industries, various industries, and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2018–2020 period. This study used a sample of 31 companies selected using purposive sampling and used the Eviews 12.0 application to process the data. The results showed that the independent variables affected earnings persistence simultaneously (F test). The results of the T test indicate that the sales volatility variable has a significant effect on earnings persistence. Meanwhile, accruals and managerial ownership variables have no significant effect on earnings persistence. The implication in this study is that high sales volatility will cause profit persistence to increase because sales are one of the most important activities in generating profits.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR HEALTHCARE Halim, Jeanne Natalia; Hastuti, Rini Tri
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.v7i1.33120

Abstract

This research will provide an alternative in estimating the fair price of a stock, especially in the healthcare sector, by considering the effect of Return on Assets (ROA) and Current Ratio (CR). In this study, data will be used for the annual financial statements of companies from 2018 - 2021 that are listed on the Indonesian Stock Exchange and have already conducted an Initial Public Offering (IPO). The data used in this study are 60 data each for ROA, CR, and stock prices when the Financial Statements are released to the public. Company data selection method is non-probability sampling with purposive sampling technique. This data processing and testing technique uses Eviews-12. The conclusion of this research are that ROA and CR have a significant influence either partially or simultaneously on the stock prices of health sector companies. These results were obtained by researchers using multiple linear analysis methods.
ANALISIS KEWAJIBAN PAJAK PERTAMBAHAN NILAI PADA PT. RPH TAHUN 2021 Hiemawan, Rama Perdana; Widjaja, Purnamawati Helen
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.v7i1.33121

Abstract

This study aims to analyze the calculation, payment, and reporting of Value Added Tax carried out by PT RPH during 2021 based on the regulations. The type of this research is a case study. The data used in this research are quantitative data such as Periodic VAT Returns for 2021 and Financial Statements for the 2021 period and the qualitative data are the information related to the company and the procedures for preparing Periodic VAT Returns. The analysis method used is descriptive method. The results of this study indicate that the calculations made by the company are correct but there are still delays in fulfilling the obligation to pay and report the VAT Periodic Tax Return made by PT. RPH.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Sanjaya, Claudius Fredericko; Ngadiman, Ngadiman
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.v7i1.33122

Abstract

Based on the research objective to show the influence and interaction between leverage, profitability, and liquidity on the level of tax aggressiveness of industrial companies. In this case, the goods industry in the beverage and food sector has been registered in the range of 2019 to 2021 on the list of the Indonesian Stock Exchange (IDX). The research samples involved were 14 companies with a purposive sampling method of data collection. The data obtained was processed using SPSS software with multiple regression analysis as well as Microsoft Excel 2016. This research shows that there is a significant relationship between profitability and tax aggressiveness. In addition, it also produces leverage and liquidity data that does not have implications for tax aggressiveness.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN KONSUMEN PRIMER Silvia, Silvia; Surjadi, Lukman
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.v7i1.33123

Abstract

This study aims to know about effect of profitability, liquidity, leverage, firm size, and managerial ownership on firm value in primary consumer goods companies listed on IDX during the period of 2019-2021. This study used a purposive sampling method with a total sample of 21 companies. The sample data was processed using the Eviews 12 Student Version software. The results showed that profitability and leverage have a positive effect on firm value, liquidity has no positive effect on firm value, and firm size and managerial ownership have no negative effect on firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS, OPERATING LEVERAGE DAN GROWTH OPPORTUNITY TERHADAP STRUKTUR MODAL Carolina, Valentina; Santioso, Linda
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.v7i1.33124

Abstract

This study aims to analyz profitability, liquidity, operating leverage, and growth opportunity to the capital structure on manufacturing companies listed on Indonesia Stock Exchange sector primer consumption and non primer consumption during 2018-2021. The variables studied were ROA as an indicator of profitability, CR as an indicator of liquidity, DOL as in indicator of operating leverage, GO as an indicator of growth opportunity and DER as in indicator of capital structure. Sample was selected using purposive sampling method and the valid data was 49 companies by using Eviews version 10 and Miscrosoft Excel 2016 as the tool to analyz. The results of this study is protitablity, liquidity and operating leverage whereas no significant effect and growth opportunity significant effect on capital structure The implication of this study is need to maximum analyz growth opportunity in companies because ir can have a big impact on the future in company and provide many benefits for internal or oeksternal parties in company.
PENGARUH LEVERAGE, FIRM SIZE, DAN TIMELINESS TERHADAP EARNINGS RESPONSE COEFFICIENT Hartanto, Bianca Natalie; Suhendah, Rousilita
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.v7i1.33125

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of leverage, firm size, and timeliness on the earnings response coefficient. This study used basic materials sector companies that were registered on the Indonesia Stock Exchange during 2018-2021, the sample was selected using the purposive sampling method and there were 43 companies that met the criteria. The data obtained was then processed using Microsoft Excel 365 and Eviews 12 software. The results in this study stated that leverage and timeliness have no significant effect on the earnings response coefficient. Meanwhile, firm size has a positive and significant effect on the earnings response coefficient. The implication of this study is firm size influences investors in investing decisions.

Page 121 of 137 | Total Record : 1367

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