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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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FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Tanzil, Kezia Agustilia; 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.v7i2.33762

Abstract

This research is aims to empirically examine the effect of asset structure, liquidity, and company size on capital structure with profitability as a moderating variable for food and beverage companies listed on the IDX for the 2019-2021 period. In this study, data were used from 20 food and beverage companies listed on the IDX that had been selected using a purposive sampling method for a period of 3 years. In this research, Microsoft Excel and Eviews Student ver 12 software is used to processed the data. Conclusions of this research are asset structure had a positive and significant effect on capital structure, liquidity and firm size had a negative and insignificant effect on capital structure, profitability could moderate the effect between asset structure and company size on capital structure, and profitability cannot moderate the effect of liquidity on capital structure.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET DAN OPERATING LEVERAGE TERHADAP STRUKTUR MODAL Lie, Grace Jocelline; 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.v7i2.33763

Abstract

This research will analyze the capital structues of property and real estate companies trading on the Indonesia Stock Exchange (IDX) from 2018 to 2021 in order to ascertain the impact of profitability, liquidity, asset structure, and operating leverage. These results are based on data collected from 2018–2021. A total of 41 properties and real estate firms were included in this study, which used 96 data points overall. The researchers in this study used SPSS 26 to analyze the data they collected using a sample selection strategy based on a purposive sampling strategy. The findings revealed a negative and statistically significant relationship between capital structure and profitability, liquidity, and the composition of assets. However, operating leverage does positively affect capital structure, albeit to a small degree. A company's capital structure is influenced by its profitability, liquidity, asset structure, and operating leverage all at once. This study has important implications for future company management, including how to select a highly profitable profitability to maximize the value of a company eager to broadcast positive signals to investors.
ANALISIS REKONSILIASI FISKAL PT. NRW DALAM MENGHITUNG PPH BADAN TERUTANG TAHUN 2021 Tannia, Clarita; Widjaja, Purnamawati Helen
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.v7i2.33764

Abstract

The aim of this study is to determine whether PT. NRW has carried out fiscal reconciliation in accordance with applicable current tax regulations and how to calculate the amount of income tax for PT. NRW after analysis. The research subjects in this study is PT. NRW. The research object used are the financial statements of PT. NRW 2021 according to commercial and fiscal, calculation of corporate income tax payable, as well as Article 28A/29 income tax. This study used a descriptive research design by collecting data through field research (observations and interviews) on the company and library research. The results of this study state that there are several fiscal corrections made by companies that are not in accordance with applicable current tax regulations so that there are differences in the calculation of taxable income and corporate income tax payable after analysis.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN PROPERTY & REAL ESTATE Prasetya, Billy; Santioso, Linda
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.v7i2.33765

Abstract

The purpose of this study is to analyze the effect of leverage, Profitability, Liquidity, and Capital Expenditure on cash holding in the property and real estate industry listed on the Indonesia Stock Exchange during 2019-2021. The sampling method used in this research was the purposive sampling method with a total of 36. Data processing techniques using multiple regression analysis helped by E-views 12 and Microsoft Excel 2019. The results of this study indicate that leverage, profitability, and Capital Expenditure have no effect on cash holding, and liquidity has a positive effect on cash holding. The implication of this study is to show that a significant work for a company, is to be fully aware of the amount of cash holding in order to avoid bankruptcy.
PENGARUH LIKUIDITAS TERHADAP KUALITAS LABA PADA PERUSAHAAN KONSUMEN NON-PRIMER DI BEI Putra, Fransiscus Febryan Awiredjo; Trisnawati, Estralita
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.v7i2.33767

Abstract

This study aims to obtain empirical evidence of the influence of earnings persistence, liquidity and earnings power on earnings quality in non-primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. The sample used was selected using a purposive sampling method of 84 companies. The results of this study indicate that earnings persistence has no effect on earnings quality, liquidity has a positive effect on earnings quality and earnings power has no effect on earnings quality.
FAKTOR - FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA SAHAM SAAT INITIAL PUBLIC OFFERING (IPO) Devi, Grace; Salim, Susanto
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.v7i2.33768

Abstract

This study aims to analyze empirically the factors that influence the level of underpricing that occurs in non-primary consumer goods sector companies carrying out an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. A total of 38 samples were taken by purposive sampling technique. The independent variables used are underwriter reputation, firm size, board size and profitability. The processing technique for data is using multiple regression analysis with Eviews 12 program. The outcomes from this study indicate that the underwriter's reputation variable has a negative direction and has a significant effect on underpricing. Firm size and board size variables have a positive and insignificant relationship to underpricing, while the profitability variable has a negative and insignificant relationship to underpricing. The implication from this research is the need to choose underwriters with a good reputation so that they can perform their role optimally as intermediaries between issuers and investors and offers that occur benefit each party.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN INDEKS LQ45 Virgiano, Laurensius Jason; 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.v7i2.33773

Abstract

The purpose of the discussion in this study was carried out to test the effect of earnings per share, return on assets, and firm size on stock prices in companies listed on the LQ45 index consecutively during the 2019-2021 period. This study used data from 75 samples companies by applying purposive sampling and using the Statistical Package for the Social Science (SPSS) software version 26 in the collection process. Data processing in this observation utilizes multiple regression equations. Based on the results of data processing, earning per share has a positive significant effect on the stock price, return on assets has a positive significant effect on the stock price, and firm size has a positive significant effect on the stock price.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Sandra, Veronica; Lukman, Hendro
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.v7i2.33774

Abstract

This study aims to analyze the effect of prudence and growth on earnings quality with managerial ownership as a moderator in manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018-2021. The sample technique used is purposive sampling where the total sample after outliers is 30 companies with a total of 115 data. The analysis technique used in this study is moderating regression analysis using IBM SPSS Statistics Version 22 to process data and Microsoft Excel 2016 to collect data. The results shown in this study indicate that prudence and growth have no effect on earnings quality. Thus the role of managerial ownership as a moderator weakens the effect of prudence and growth on earnings quality. The implication of this research is that companies need to manage their CFO (Cash Flow Operations) well to improve earnings quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERBANKAN Sanjaya, Ari; Surjadi, Lukman
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.v7i2.33775

Abstract

The purpose of this research was to test the effect of net profit margin, earnings per share, and firm size on stock prices in companies listed on the financial sector consecutively during the 2019-2021 period. Samples on this research were selected using purposive sampling. This study used data from 156 samples companies. Data processed by using the Econometric Views (EViews) 12 Student Version program. Data processing in this research utilize multiple regression equations. The results of this research indicate that net profit margin and earning per share have a negative significant effect on the stock price, and firm size has a positive significant effect on the stock price.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR PERIODE 2018-2021 Junika, Junika; Jonnardi, Jonnardi
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.v7i2.33776

Abstract

1)This research aims at how profitability, capital structure, and asset turnover affect firm value and the impact of exchange rate on these relationshop on 2) infrastructure sector companies listed on the Indonesia Stock Exchange during 2018-2021. 3)Sample was selected using simple random sampling method and the valid data was 4)27 companies. 5)Data processing techniques using 6)multiple regression analysis what helped by Eviews (Econometrical Views) 9 and Microsoft Excel 2013. 7) The results of this study indicate that partially profitability has a positive and significant effect on firm value. Meanwhile, total asset turnover has a positive and insignificant effect on firm value, and capital structure has a negative and insignificant effect on firm value. The exchange rate is able to strengthen the effect of profitability on firm value. However, the exchange rate is unable to moderate the effect of capital structure and total asset turnover on firm value.8) The implication of this study is that companies need to improve their profitability performance which will increase the firm value, and that will bring a good signal for investors.

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