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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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DETERMINAN CASH HOLDINGS PADA 5 NEGARA DI ASIA TENGGARA Weslie, Marcella; Imelda, Elsa
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.v7i1.33126

Abstract

The purpose of this rese arch is to obtain empirical evidence ragrding the effects of economic risk toward cash holding. This research focuses on the industrial sector and consumer non-cyclist in 5 countries located in the Southeast Asia as subjects used, and are listed on the Stock Exchange in 2019-2021 conducted with a sample of 17 4 data. The data was collected by purposive sampling as the technique used in this research, and processed in EViews 12 program. It is shown that from this research, both economic risk and variance of interest rate significantly affects the cash holding positively. However, the cash holdings are affected negatively significant by variance of inflation risk.
Pengaruh Faktor Risiko Terhadap Initial return IPO Pada Perusahaan Yang Melakukan IPO Mulyadi, Sebastian Taniel; Lukman, Hendro; Simina, Juni
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.v7i1.33127

Abstract

This study attempts to assess whether internal risk, external risk, investment risk, and business risk have an impact on the first return of IPOs conducted on the Indonesia Stock Exchange between 2020 and 2021. This study used a form of purposive sampling to collect data from as many as 90 companies. Version 21 of the SPSS (Statistical Product and Service Solutions) software was used to process the data. Internal risk, external risk, and investment risk were all negative and did not have a substantial impact on the first return of an IPO, according to the results of a multiple linear regression analysis of the data. While business risk is positive and has no major effect on the IPO's initial return, business risk is positive and has no effect. The implication of this research is that every firm planning an IPO or going public must present comprehensive and precise information and underline the risk factors that investors must consider.
FAKTOR YANG MEMENGARUHI FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE Anthony, Anthony; Wijaya, Henryanto
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.v7i1.33129

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of Profitability, Sales Growth, and Company Size on Firm Value with Capital Structure as an intervening variable in property sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample used in this study is secondary data which was selected using the purposive sampling method and obtained a sample of 51 companies. In this study, the application used is the SmartPLS 4.0.8.4 program. The results in this study indicate that profitability, sales growth, and company size have no significant effect on firm value, profitability, and sales growth have no significant effect on capital structure, company size, and capital structure have a significant effect on capital structure, capital structure unable to mediate the relationship between profitability, sales growth, and company size on firm value.
ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT KBS TAHUN 2020 Nathanael , Joshua; Yuniarwati, Yuniarwati
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.v7i1.33130

Abstract

This research aims to determine whether the withholding, deposit and reporting of income tax complies with the provisions of the applicable tax laws and regulations in Indonesia according to Articles 21, 23 and 25 of PT KBS.iData collection techniques were determined through field research, interviews, documentation and literature review.iThis type of research is qualitative research using descriptive methods. The results of this study indicate that the withholding and reporting of income tax Articles 21, 23 and 25 of PT KBS are in accordance with the applicable tax regulations.iRegarding taxpayer compliance with filing and reporting requirements, PT KBS experienced delays and corrections in filing and reporting PPh Articles 21 and 23.iThere was no delay in Article 25 of the Income Tax Law and in accordance with KEP-537/PJ/2000.i
PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN DAN DIMODERASI OLEH SUKU BUNGA Raisa, Angela; Jonnardi, Jonnardi
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.v7i1.33131

Abstract

This study aims to obtain evidence regarding the effect of profitability, leverage, and liquidity on firm value with interest rates as a moderating variable for consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The number of samples in this study amounted to 50 consumer non-cyclicals companies selected by simple random sampling method. This study was analyzed using multiple linear regression analysis which was processed with Eviews 12 Full Version software. The results of this study indicate that profitability and leverage have a positive and significant effect on firm value. Liquidity have a negative insignificant effect on firm value. Interest rates are able to moderate the effect of profitability and leverage on firm value in a significantly negative way. Interest rates are not able to moderate the effect of liquidity on firm value.
PENGARUH LIKUIDITAS , LEVERAGE, DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN Lonardo, Felix; Tjakrawala, Kurniawan
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.v7i1.33132

Abstract

This research aims to test empirically the effect of liquidity, leverage, and profitability to dividend policy in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. This study used 20 data from consumer goods industries that have been selected using purposive sampling method. The data used are secondary data in the form of financial statements. Research data processing uses the program SPSS 21. The result of research shows that liquidity has a positive effect on dividend policy, leverage has a negative effect on dividend policy, profitability has a positive effect on dividend policy.
FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN NON PRIMER Fedora, Jessica; Susanto, Liana
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.v7i1.33573

Abstract

The purpose of this research is to determine the effect of profitability, tangible asset, leverage, and firm size on cash holding of consumer cyclicals companies listed on Indonesia Stock Exchange for the period of 2019-2021. The sample in this research has been selected by purposive sampling method and the total sample is 76 companies. The data in this research has been processed by SPSS version 20 and Microsoft Excel 2016. The results of this research showed that tangible asset and leverage have a significant negative impact on cash holding, and profitability and firm size have no significant impact on cash holding. The implication of this research is expected to be able to provide the information about the factors that affect on cash holding in consumer cyclicals company, so the company’s management can carry out cash management by considering several factors such as profitability, tangible asset, leverage, and firm size. The results of this research are also expected to increase the awareness of importance of cash management to maintain the company liquidity. Company needs to maintain their liquidity by having an ideal cash holding level to avoid the financial distress or even bankruptcy.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN SEKTOR INDUSTRI DI BEI Suryata, Fedella Stephanie; Bangun, Nurainun
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33688

Abstract

This study was conducted to analyze the effect of good corporate governance, financial performance, and capital structure on earnings management in miscellaneous industry, consumer goods industry, and basic industry and chemical sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The technique used in this study to determine the research sample was purposive sampling. The number of research samples is 76 companies from 217 companies registered. This study uses a quantitative approach. The data analysis method used is multiple linear regression analysis what helped by Eviews version 12 program and Microsoft Excel 2013. The results showed that simultaneously good corporate governance, financial performance, and capital structure have a significant effect on earnings management. While the results of partial research show that board size and capital structure have a negative and insignificant effect on earnings management. Board independence has an insignificant effect on earnings management. Financial performance has a positive and significant effect on earnings management.
DETERMINAN NILAI PERUSAHAAN SEKTOR BAHAN BAKU SEBELUM DAN DI MASA PANDEMI COVID-19 Edmanata, Patricia Vida; Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33690

Abstract

This research was conducted to see how the influence of capital structure, profitability, firm size, and liquidity on company value in raw material sector companies listed on the Indonesia Stock Exchange during 2018-2021 before and during the Covid-19 pandemic. Samples were taken by purposive sampling method and obtained a total of 25 companies as samples. All data is processed using Microsoft Excel 2019 and SPSS (Statistical Product and Service Solution). The results for the period before the Covid-19 pandemic showed that capital structure, profitability, liquidity did not affect company value, while firm size did affect company value. The results for the period during the Covid-19 pandemic showed that capital structure, profitability, and firm size had an effect on company value, while liquidity had no effect on company value. In a different test, the results showed there was no difference in company value before and during the Covid-19 pandemic. The implication of this research is that it is important for companies to pay attention to factors such as firm size which can increase company value and have a good impact on investor valuation.
KINERJA KEUANGAN PROPERTY DAN REAL ESTATE DIPENGARUHI BEBERAPA VARIABEL DENGAN MODERASI Winarto, Camelia Kusuma Dewi; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33691

Abstract

This study aims to determine the effect of sales growth, liquidity, and company size on financial performance with profitability as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study used 44 companies with a purposive sampling method. This study uses the Microsoft Excel 2016 and Eviews 12 applications. This study shows that sales growth has a positive and not significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. Firm size has a positive and significant effect on financial performance. Profitability that moderates liquidity on financial performance cannot be strengthened.

Page 122 of 137 | Total Record : 1367

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