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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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FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-MONEY: STUDI PADA MAHASISWA UNIVERSITAS TARUMANAGARA Keegan, Kevin Kusuma; Lukman, Hendro; 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.v7i2.33724

Abstract

The era of the industrial revolution had an impact on economic activities for the community to switch to a digital-based economy. As well as providing ease of economic activity for the community. One of them is the transition from cash to e-money. In its use e-money is influenced by factors of trust, security, convenience which is the intention of this research. The purpose of this study is to determine the effect of trust, security and convenience on the use of e-money. Subjects in this study were students. Samples were taken using simple random sampling method with a total of 80 students. Data processing techniques for descriptive analysis use the SPSS (Statistical Product and Service Solution) Application for Windows version 22.0 and Smart PLS Version 4.0. The results of this study indicate that trust has no significant effect on the use of e-money. and security have no significant effect on the use of e-money. Meanwhile, convenience has a significant effect on the use of e-money. The implication of this research is that if in this study a digital application for processing information which is easy to use, hassle- free, practical, will invite someones interest to use it.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA SEKTOR KONSUMEN PRIMER 2019-2021 Isabella, Ruth; Susanti, Merry; Cindy H. , Nastasya
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.v7i2.33725

Abstract

The purpose of this research is to empirically prove the effect of the variable Current Ratio (CR), Return on Assets (ROA), Total Asset Turnover (TATO), and asset structure to the variable capital structure in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange in 2019-2021. The sample was selected by purposive sampling method and the valid data are 39 companies. Data processing in this research used multiple regression analysis assisted by software program the Eviews version 12.0. The results of the research that had been carried out on the partial significance test showed that CR and asset structure had a significant effect on capital structure, but for ROA and TATO had no significant effect on capital structure. The implication of this research is the need to increased information for investors in making investment decisions and as a consideration for additional information about what factors influence capital structure so that it could assess company performance.
PENGARUH PROFITABILITAS, LEVERAGE, CASH HOLDING DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Sanjaya, Alvin; 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.v7i2.33754

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of profitability, leverage, cash holding, and capital structure on firm value in non-cyclical consumer sector mainboard companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study used 45 samples and 135 data from primary consumer primary companies which were selected using a purposive sampling technique. Research data was inputted and processed using the Eviews 12 program. The results showed that leverage has a negative effect on firm value and profitability, cash holding, and capital structure do not affect firm value. The implication of this research is that leverage has a negative effect on firm value as evaluated by investors.
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.v7i2.33755

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Sprang, Marcell Julio Fredericus Van; 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.v7i2.33756

Abstract

The purpose of this study is to empirically prove the effect of profitability, asset structure, free cash flow and leverage on financial distress in properties and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample used in this research is as many as 60 sample data selected by purposive sampling method which valid data was 20 companies. Data processing techniques in this study using multiple regression analysis and t test that helped by Eviews 12 program and Microsoft Excel 2010. The results of this study show that profitability and free cash flow have significant positive effect on financial distress, asset structure has insignificant negative effect on financial distress, and leverage has insignificant positive effect on financial distress. The implication of this study is the higher the profitability and free cash flow, will increase the chance of companies to avoid financial distress which will give investor a good signal.
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Callista, Dyan; 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.v7i2.33757

Abstract

The purpose of this research to gain an empirical evidence on the influence of leverage, profitability, liquidity and investment decision variables on firm value in manufacturing companies sector consumer non-cylicals and healthcare listed on Indonesia Stock Exchange (IDX) period 2019-2021. This study used secondary data which was tested using SPSS version 29. This research used 19 companies that have been selected by purposive sampling method. The results obtained that leverage, profitability, liquidity and investment decision had a significant positive effect on firm value.
ELEMEN-ELEMEN YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN DI TIGA SEKTOR DALAM PERUSAHAAN MANUFAKTUR Edbert, Edbert; 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.v7i2.33758

Abstract

The discussion in this study was carried out to find out the factors that can affect the company's financial performance that consists of green accounting, liquidity, and capital structure in companies in the basic and chemical industry sectors, the various industries sector, and the consumer goods industry sector listed on the Indonesia Stock Exchange successively during the 2019-2021 period. This study used data from 32 company samples by applying purposive sampling and using Eviews software version 12 in the collection process using the data that has been published on IDX and on each website of the company. Data processing in this observation utilizes by using panel data regression equations. Based on the results of data processing, green accounting has a insignificant effect on the company's financial performance, liquidity has a negative insignificant effect on the company's financial performance, and capital structure has a significant effect on the company's financial performance.
KAITAN PROFITABILITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Kristika, Newanda Dwi; Sugiarto, Elizabeth
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.v7i2.33759

Abstract

The purpose of this research is to find out the relationship between profitability, capital structure, and company size on company value in food and beverage sub-sector companies listed on the IDX in 2019-2021. This study used a purposive sampling method with 81 samples of data to be tested from 27 companies. This study used the Rank Spearman Correlation test using the SPSS version 25 application and assisted by the Microsoft Excel program in collecting data. The results of the study show that profitability has a weak, positive and insignificant correlation to firm value, capital structure has a weak and negative correlation, but is significant to firm value, and firm size has a weak, negative, and insignificant correlation to firm value. The implication of this research is to maintain and increase the value of the company so that it can attract investors.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI Dewita, Laurencia; 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.v7i2.33760

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on firm value with corporate social responsibility as a moderating variable in non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2019 until 2021. This study uses secondary data. Data processing in this study uses the program E-views version 12.0. The sampling technique used is purposive sampling and obtained as many as 23 companies that meet the criteria. The results showed that profitability and liquidity did not have a positive effect on firm value, and leverage and corporate social responsibility did not have a negative effect on firm value. Corporate social responsibility cannot moderate the effect of liquidity and leverage on firm value.
DETERMINAN CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER DI INDONESIA Patrick, Jonathan; Sufiyati, Sufiyati
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.v7i2.33761

Abstract

The purpose of this research was conducted to find empirical evidence about the effect of profitability, leverage, sales growth, capital expenditure, and firm size on cash holdings in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research model was analyzed using the Random Effect Model (REM). The samples used in this study were 63 primary consumer sector companies that had been selected by purposive sampling method for three years. Data processing was processed by multiple regression analysis of panel data using the Eviews SV 12. The results of this research show that leverage has a significant negative effect on cash holdings, and profitability, sales growth, capital expenditure, and firm size have no significant impact on cash holdings. The implication of this study is that companies can manage the amount of company cash for operational activities.

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