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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI PROFITABILITAS Madhavani, Joceline; Cahyadi, Hadi
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.v7i2.33692

Abstract

This research purposely to examined the effect of capital structure, managerial ownership, and growth on firm value mediated by profitability in food and beverage family companies listed on the Indonesia Stock Exchange in 2019 – 2021. This study used a purposive sampling method, totaling 24 companies and a total sample of 72 data. All data is processed and tested using SmartPLS 4.0.8.4 software. The results of this study prove that capital structure, managerial ownership, and growth have a positive and not significant effect on profitability. Furthermore, capital structure has a significant negative effect on firm value, managerial ownership has a significant positive effect on firm value, while growth has a positive and insignificant effect on firm value. Profitability has a significant effect in a positive direction on firm value. Capital structure, managerial ownership, and growth have a positive and insignificant effect on firm value mediated by profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL Augustine, Mega; Ekadjaja, Agustin
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.v7i2.33693

Abstract

The purpose of this study was to determine the effect of profitability, liquidity, firm size and asset structure on capital structure registered in mainboard primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 Period. This study used 44 sample and 132 data from primary consumer primary companies which were selected using a purposive sampling method. The data of research were inputted and processed using Eviews 12 program. The result of research shows that profitability do not affect capital structure, liquidity and asset structure has a negative effect on capital structure, firm size has a positive effect on capital structure.
FAKTOR-FAKTOR YANG BERKAITAN TERHADAP FINANCIAL PERFORMANCE PADA SEKTOR ANEKA INDUSTRI Leonardi, Oktavianus; Dermawan, Elizabeth Sugiarto
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.v7i2.33694

Abstract

The purpose of this research was to find out and find empirical evidence about the relationship of leverage, firm size, and liquidity on financial performance in miscellaneous industrial sectors listed on the Indonesia Stock Exchange in 2019 - 2021. This research uses 25 companies in miscellaneous industrial sectors and the samples were selected through a purposive sampling technique with a non-parametric test. Data processing techniques uses the spearman rank correlation test which is processed using SPSS version 25 and Microsoft Excel 2016. The results of this research indicate that leverage is negative correlated, significant, and has a sufficient relationship to financial performance, firm size is positive correlated, insignificant, and has a weakly relationship to financial performance, and liquidity is positive correlated, significant, and has a sufficient relationship to financial performance.
FAKTOR-FAKTOR YANG MEMENGARUHI DIVIDEND POLICY DENGAN PROFITABILTIY SEBAGAI VARIABEL MODERASI Angelia, Angelia; Widyasari, Widyasari
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.v7i2.33695

Abstract

The purpose of this research is to find empirical evidence regarding the effect of leverage, liquidity, and institutional ownership on dividend policy with profitability as moderating variable. Purposive sampling method used in this research to find the total of 54 samples of consumer cyclical and non-cyclical companies registered in Indonesia Stock Exchange from 2019-2021. Data processing techniques used in this research are multiple regression analysis and moderatated regression analysis with the help of EViews 10 application. The results obtained through the data processing that leverage has positive and significant effect on dividend policy. While, liquidity, institutional ownership, and profitability have negative and insignificant effects on dividend policy. Profitability cannot moderate the effect of leverage and liquidity on dividend policy. On the other hand, profitability can moderate by strengthening the effect of institutional ownership on dividend policy. The implication of this study is the need to increase company’s leverage so that the company will give positive signal to the shareholders by paying higher amounts of dividends.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING DENGAN GCG SEBAGAI VARIABEL MODERASI Morgan, Christopher Elihu Billy; Viriany, Viriany
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.v7i2.33700

Abstract

This study aims to analyze the effect of growth opportunity, cash flow, and capital expenditure on cash holding with good corporate governance (GCG) as a moderating variable in plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2019-2021. The sample technique used is purposive sampling where the total sample is 11 companies with a total of 33 data. The analysis technique used in this study is moderating regression analysis using Eviews 12 for students to process data and Microsoft Excel 2010 to collect data. The results shown in this study indicate that growth opportunity and cash flow have a positive and significant effect on cash holdings, while capital expenditure has a negative and insignificant effect on cash holdings. GCG moderates the effect of growth opportunity on cash holding, while GCG does not moderate the effect of cash flow and capital expenditure on cash holding. The implication of this research is the need for increased board of commissioners meetings to increase growth opportunities which will increase cash holdings for better financial management by companies.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Kusumah, Olivia Christabella; Nariman, Augustpaosa
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.v7i2.33703

Abstract

The purpose of this research was to obtain empirical evidence on the influence of liquidity and profitability variables on firm value with the CSR variable as the moderation. This study used secondary data which was tested using SPSS version 29. The research data came from companies in the food and beverage sub-sector from consumer goods industry companies listed on the IDX during 2019-2021, where sample selection used purposive sampling and a total of 21 companies were obtained. . The results obtained are that liquidity has no effect on firm value, profitability has a positive influence on firm value, CSR is not able to moderate the effect of liquidity on firm value, but CSR is able to moderate the effect of profitability on firm value.
PENGARUH PER, DER, PBV TERHADAP HARGA SAHAM DENGAN EPS SEBAGAI MODERASI Sarfio, Efrina Marsella; Setijaningsih, Herlin Tundjung
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.v7i2.33704

Abstract

This study aims to determine the effect of Price Earning Ratio (PER), Debt Equity Ratio (DER), Price to Book Value (PBV) on moving share price in energy companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period, with Earning Per Share (EPS) as a moderating variable. In this study, there were 38 energy companies as a sample in which moderation regression analysis was performed. This study uses a purposive sampling technique with a total of 93 data in three years, and the data used in this study is secondary data obtained from financial reports. the research data was processed using IBM SPSS 26 and Microsoft Excel 2019. The results of this study indicate that the price earning ratio has a negative and insignificant effect on share prices; debt equity ratio has a positive and insignificant effect on share price; and price to book value has a positive and significant influence on share price. Furthermore, Earning Per Share (EPS) as a moderator can weaken the effect of Debt Equity Ratio (DER) and Price to Book Value (PBV) on share price but company size cannot moderate the effect of company growth on share price. The implications of this research are as a reference source for research related to share price and can support signal theory and can also make a positive contribution related to stock prices as a material consideration for investors before making investment decisions.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: STUDI PADA PERUSAHAAN BARANG KONSUMEN NON-PRIMER Chandra, Maria Shelyn; Ardana, I Cenik; Simina, Juni
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.v7i2.33710

Abstract

The purpose of this study was to obtain empirical evidence about the effect of managerial ownership, institutional ownership, capital structure, profitability, and liquidity on firm value. The subjects of this study are Non-Primary Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample was selected using the purposive sampling method, and 9 companies were obtained with a total sample for 5 years (2017-2021) of 45 samples. The data was processed using Microsoft Excel 2019 and Eviews version 12 software. Hypothesis testing uses multiple regression models. The results showed that managerial ownership had a significant positive effect on firm value, but institutional ownership, capital structure, profitability and liquidity had no effect on firm value. The implication of this study is the need of firm management and institution role, high capital structure and profitability level, also liquidity level that meet the standard to achieve an optimal firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK Soesanto, Fredi Rama; Dewi, Sofia Prima
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.v7i2.33711

Abstract

The purpose of doing this is to determine the effect of leverage, firm size, profitability, managerial ownership towards tax aggresiveness. This research uses secondary data from raw material and primary consumers sector companies that is listed on the Indonesian Stock Exchange during the priod of 2019-2021. The sample is selected using purposive sampling and amounted to 51 companies. The data is processed by using SPSS 16. Outputs obtained from this study indicates that leverage does not have a negative influence towards tax aggresiveness. Firm size and managerial ownership do not have a positive influence towards tax aggresiveness. Profitability has a positive influence towards tax aggresiveness.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Dharpamahe, Arnavad; Nariman, Augustpaosa
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.v7i2.33712

Abstract

This study aimed to find how the influence of profitability, corporate finance and firm size on dividend policy in manufacturing companies consumer non-cylicals and healthcare sector were listed on Indonesia Stock Exchange for 2019-2021. The sample was selected using purposive sampling method with the final sample data of 30 companies. The data processing technique used multiple linear regression analysis assisted by the SPSS Version 29.0 program and Microsoft Excel 2016. The results of this study indicated that profitability had significant positive effect on dividend policy. Meanwhile, corporate finance and firm size have no significant positive effect on dividend policy.

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