Jurnal Paradigma Akuntansi
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.
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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI ]]>
<![CDATA[Ricardo, Willy]]>;
<![CDATA[Iskak, Jamaludin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33713
<![CDATA[The purpose of this research is to examine the effect of leverage, firm size, dan working capital turnover on profitability of industry sector companies listed on the Indonesia Stock Exchange during 2019-2021. Sample was selected using purposive sampling method and the valid data was 19 companies. Data processing techniques using multiple regression analysis with the Eviews 10 program and Microsoft Excel 2013. The results of this study indicate that leverage and working capital turnover have insignificant effect on profitability, and firm size has a positive and significant effect on profitability. The implication is the need to increase profitability to make company be able to operate their business which is influenced by firm size dan working capital turnover to expand its business.]]>
<![CDATA[DETERMINAN INTEGRATED REPORTING DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMERS NON-CYCLICALS TAHUN 2019-2021 ]]>
<![CDATA[Velicia, Gabie]]>;
<![CDATA[Imelda, Elsa]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33714
<![CDATA[This study aims to determine the impact of company size, growth opportunity, and company age as a determinant variable towards integrated reporting disclosure (IRD) on consumers non-cyclicals sector listed on the Indonesia Stock Exchange during 2019-2021. The sample was picked using a purposive sampling technique and 56 companies were used for this research. Data processing techniques using multiple regression and correlation analysis which assisted by EViews 12 for Windows and Microsoft Excel 2016. The results of this study indicate that firm size and firm age have positive significant influence and correlation on IRD. The implication of this research is that company should aim to increase the size of the company and maintain the sustainability of the company to increase the score of IRD. Because a high score of IRD reflects a good market value.]]>
<![CDATA[KOMPARASI KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 ]]>
<![CDATA[Celine, Celine]]>;
<![CDATA[Surjadi, Lukman]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33715
<![CDATA[The COVID-19 pandemic has had a massive impact on the world economy, including in Indonesia. This research was conducted to identify and analyze differences in financial performance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. Financial performance is measured using 4 ratios, i.e the liquidity ratio (current ratio), leverage ratio (debt to equity ratio), profitability ratio (return on assets), and activity ratio (total asset turnover). The sample in this research were 64 companies from 2018 to 2021 using a purposive sampling method. Data processing uses the IBM SPSS Statistics 26 application tool. Hypothesis testing is carried out using the Wilcoxon Signed Rank test. The results of this study are that there is a significant difference between before and during the COVID-19 pandemic in the leverage ratio (debt to equity ratio) and activity ratio (total asset turnover). In contrast to the results on the liquidity ratio (current ratio) and profitability ratio (return on assets) which showed no significant difference between before and when the COVID-19 pandemic occurred. The implication of this research is that companies are expected to pay attention to sales strategies to improve financial performance for the better which will give a positive signal to investors.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CADANGAN KERUGIAN PENURUNAN NILAI PADA PERUSAHAAN PERBANKAN PERIODE 2018-2021 ]]>
<![CDATA[Westin, Thomas]]>;
<![CDATA[Salim, Susanto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33716
<![CDATA[The purpose of this study is to find empirical evidence about the effect of non-performing loans, loan-to-deposit ratios, and capital adequacy ratios on allowance for impairment losses in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The samples used in this study were 42 banking companies. The sampling technique is purposive sampling. Panel data regression analysis was used in research using the Eviews 12 statistical program. The results of this study indicate that non-performing loans have a significant positive impact on the bank's allowance for impairment losses. Based on the results of this research, the independent variables, loan-to-deposit ratio, and capital adequacy ratio are proven to have no effect on the allowance for impairment losses of the bank. The results of this study may help bank management and investors in acquiring additional information regarding the factors that affect the allowance for impairment losses on a bank, also as a reference for further research relating to factors that affect the allowance for impairment losses.]]>
<![CDATA[PENGARUH FS, NWC, DAR, SG, DAN CF TERHADAP CASH HOLDINGS ]]>
<![CDATA[Listiani, Reva]]>;
<![CDATA[Susanti, Merry]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33718
<![CDATA[This project aims the purpose of receiving empirical evidence about the effect of firm size, net working capital, leverage, sales growth, and cash flow on cash holdings in property and real estate subsector companies listed on the Indonesia Stock Exchange for 2019-2021 period. Sampling was carried out in this project using purposive sampling. 35 property and real estate subsector companies with a period of three years were obtained as sample in this project. The type of data used in this study was secondary data obtained from financial reports published on the Indonesian Stock Exchange website and related company websites. Data processing techniques using multiple linear regression analysis contributed by Microsoft Excel and Eviews 12 program. The results showed that firm size had a positive and significant effect on cash holdings, while net working capital, sales growth, and cash flow had a positive and insignificant effect in cash holdings, and leverage had a negative and insignificant effect on cash holdings. The research’s implication is that corporation require to manage cash in order to develop strategies so that companies can earn bigger profits.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN NON PRIMER ]]>
<![CDATA[Fedora, Jessica]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33719
<![CDATA[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.]]>
<![CDATA[PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Chandra, Jessica Madeline]]>;
<![CDATA[Dermawan, Elizabeth Sugiarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33720
<![CDATA[The objective of this study is to specify the impact of dividend policy, profitability, and leverage on firm value in primary consumer goods sector companies in 2019-2021. The sample was picked out by purposive sampling method and the legitimate data is 73 data. The technique of processing data uses multiple regression analysis supported by the SPSS (Statistical Product and Service Solution) Version 25 program. This study has the outcomes pointed out that dividend policy has a significant and positive impact on firm value, profitability has no significant and negative impact on firm value, and leverage has no significant and positive impact on firm value. The implication of this research is that companies need to pay attention to the company's dividend policy, profitability, and leverage in order to provide a positive signal to investors so can increase firm value.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN ]]>
<![CDATA[Hidayat, Ruben]]>;
<![CDATA[Setijaningsih, Herlin Tundjung]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33721
<![CDATA[This study sought to ascertain the effects of firm size and leverage on the financial performance of Indonesian food and beverage subsector companies listed on the IDX from 2019 to 2021. This research was conducted with a total of 54 samples consisting of 18 Indonesian food and beverage subsector companies listed on the IDX from 2019 to 2021. The processing of research data uses the Microsoft Excel and Eviews applications version 12.0. The findings demonstrated that firm size had a positive and significant effect on financial performance, while leverage had a negative and significant effect. The findings of this study suggest that in order to improve financial performance, firms must reduce their use of leverage and grow in size, which will send a positive signal to those who are interested.]]>
<![CDATA[FAKTOR YANG MEMENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE ]]>
<![CDATA[Varella, Josephine Isabel]]>;
<![CDATA[Widjaja, Chelsya]]>;
<![CDATA[Susanto, Liana]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33722
<![CDATA[This research purpose is to find out factors that influenced cash holding of property and real estate companies listed on the Indonesia Stock Exchange for the period of 2019-2021. Those factors include firm size, leverage, and capital expenditure. Sample size of this research are 45 companies selected by using a purposive sampling method. The data are analyzed using multiple linear regression technique which were processed by IBM SPSS 25 for Windows and Microsoft Excel 2016. The research results show that firm size, leverage, and capital expenditure influenced cash holding simultaneously. Firm size and capital expenditure show a positive and significant effect on cash holding whilst leverage shows a negative and significant effect on cash holding. The implication of this research is adding insight for management about cash holding.]]>
<![CDATA[PENGARUH INFORMASI KEUANGAN TERHADAP ABNORMAL RETURN SAHAM SESAAT SEBELUM LAPORAN KEUANGAN TERBIT ]]>
<![CDATA[Raihan, Muhammad Irza]]>;
<![CDATA[Ardiansyah, Ardiansyah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i2.33723
<![CDATA[The purpose of this research is to find out and prove empirically the effect of financial information in the form of a ratio to abnormal returns on company shares just before the financial statements are published for companies listed on the Indonesia Stock Exchange (IDX) with the research periods of 2012, 2015 and 2017. This study used a purposive sampling method. The total number of samples is 80 data. The data is obtained from the company's financial reports, which have been published on IDX's official website and each company's website. Data processing in this study was assisted by Microsoft Excel and SPSS version 25.0. Multiple linear regression analysis method is used in this study. The results of the partial test in this study are earnings per share, current ratio, debt to equity ratio, and return on equity have no effect on firm value, while net profit margin has a negative effect on firm value. Simultaneous test results in this study indicate that earnings per share, current ratio, debt to equity ratio, return on equity, and net profit margin significantly affect abnormal returns, indicating a weak indication of early release of information.]]>
