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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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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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PENGARUH PANDEMI COVID-19, VOLUME PERDAGANGAN SAHAM, DAN KAPITALISASI PASAR TERHADAP RETURN SAHAM Silvianto, Crystalice Stephanie; Hastuti, Rini Tri
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.v7i2.33777

Abstract

This study was conducted with the aim of knowing and proving whether there is an influence of daily growth in positive Covid-19 confirmed cases, stock trading volume and market capitalization on stock returns contained in the LQ-45 index on the Indonesia Stock Exchange (IDX) starting from February 3, 2020 to January 31, 2022. In this study, it used a non-probability sampling method to determine the sample to be used. This study used 35 samples of companies that had been selected through the criteria specified in this study. In this study, collecting secondary data and the data that has been obtained will be processed using Microsoft Excel and also Eviews software version 10. The results of this study show that the growth of positive daily cases of Covid-19, trading volume and market capitalization negatively affects stock returns.
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK PELAKU USAHA RESTORAN DI PIK Setiawan, Aldian; Ngadiman, Ngadiman
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.v7i2.33778

Abstract

This study aims to determine the effect of X1, X2, and X3 on taxpayer compliance (Y) in food and beverage businesses in Pantai Indah Kapuk. and used 100 respondents to get the exact result. The sample selection technique uses purposive sampling and data collection uses a questionnaire. Data analysis used Structural Equation Modeling assisted by the SmartPLS version 4.0.8.3 program. The results of this study are that X1 and X2 has a positive and significant effect on taxpayer compliance in the food and beverage business at Pantai Indah Kapuk. Meanwhile, X3 have no effect and are not significant on taxpayer compliance in the food and beverage business at Pantai Indah Kapuk.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS Sherlyn, Sherlyn; Sudirgo, Tony
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.v7i2.33779

Abstract

This study aims to analyze the effect of company size, profitability, and liquidity on firm value in sector manufacturing companies Consumer Non-Cyclicals listed on the Indonesia Stock Exchange during the 2019-2021. The sample selected in this study was a purposive sampling method with several selected criteria, so this study used data from 65 companies with a total of 195 samples. The data processing technique used is the IBM Statistical Product and Service Solution (SPSS) 29 and Microsoft Excel 2022 programs. The results of this study indicate that company size, profitability, and liquidity have a positive and significant effect on firm value. The implication of this research is the need to increase profits and the ability to pay obligations to increase the value of the company which will provide a good signal for investors.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN DI BEI Siwalette, Jovanka Evangelia; 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.v7i2.33780

Abstract

Thisiresearchiaims to to find affect of profitability, liquidity, capital structure and investmet decision affect firm ivalue, in ithe property & real iestate sector listed on the iIndonesia StockiExchange 2019-2021 period. The sample selection method used in this study was purposive sampling with 43 companies used as samples from 2019-2021. The data processed in this study used Microsoft Excel 365 and Eviews 12 and was processed using a multiple linear regression model. Theiresults of this study indicatei that profitability amd capital structure has no significant effect on firm value while liquidity and investment decision have a positive and significant effect on firm value. The iimplication iof thisiresearch isi theineed to improvei the ioperational management iof icompanies iby using internal funds and encouraging the role of managers wisely in making investment decisions that can increasei the ivalue of ithe company iwhich iwill provideia good signal foriinvestors.
PENGARUH PROFITABILITY, KEPEMILIKAN INSTITUSIONAL, FIRM SIZE, DAN LIQUIDITY TERHADAP TAX AVOIDANCE Gui, Andreas; Sudirgo, Tony
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.v7i2.33781

Abstract

The purpose of this study iss to analyze the effect of profitability, institutional ownership, firm size, and liquidity on tax avoidance for 2019-2021. The data used in this study are from industry companies listed on the Indonesia Stock Exchange using SPSS version 25. This study uses quantitative research using secondary data with a purposive sampling method involving 45 industry companies as research samples. The results of this study conclude that profitability and institutional ownership significantly affect tax avoidance, while firm size and liquidity have no significant impact on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI Widjaja, Nehemia Davis; Suhendah, Rousilita
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.v7i2.33782

Abstract

The purpose of this study was to examine and obtain empirical evidence regarding factors of earnings quality which includes the influence of leverage, liquidity, and firm size. The research was conducted in manufacturing companies sector consumer goods listed in the Indonesian Stock Exchange during the 2019-2021 period. This research used 23 manufacturing companies in the consumer goods sector as a sample after selected by purposive sampling method. This research processed using EViews 12 software and using multiple linear regression analysis techniques to test the hypothesis. Based on this research, the results shows that leverage and liquidity have positive effect toward earnings quality, meanwhile firm size has no effect towards earnings quality.
FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MEDIASI PROFITABILITY PADA PERUSAHAAN SEKTOR PROPERTI Goritman, Erryka; Wijaya, Henryanto
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

Abstract

The goal of this study is to empirically examine the effect of firm’s capital structure, managerial ownership, and firm size on the firm value through profitability mediation in property sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The samples in this study are 153 companies selected using purposive sampling method. Data processing techniques using SEM-PLS method helped by SmartPLS 4.0.8.4. The results showed that firm value and profitability were positively but not significantly influenced by capital structure, while managerial ownership and firm size had a negative but not significant effect on firm value and profitability. Firm value is negatively and not significantly affected by profitability, and profitability does not succeed in mediating the effect of capital structure, managerial ownership, and firm size on firm value. The implication of this study is the need to consider external factors in determining firm value.
PENGARUH CR, DER, EPS, DAN TINGKAT SUKU BUNGA TERHADAP RETURN SAHAM PERIODE 2017 – 2021 Wahyuningsih, Julian; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34107

Abstract

This study aimed to examine how current ratio, debt to equity ratio, earnings per share, and interest rates affected share returns in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2017 – 2021. 95 data from property and real estate firms that were chosen using a purposive sampling technique are used in this study. EViews version 12 was used to process the secondary data. The outcome of the F test result indicate that the independent variable together does not significantly affect the dependent variable. The t test result reveals that current ratio, debt to equity ratio, and earnings per share do not significantly affect share return, while interest rates have a significant and negative influence on share return. The implication of this study is that investors need to consider the company's internal and external factors in making a share investment decision so that investors can minimize the investment risk.
PROFITABILITY DAN FAKTOR LAINNYA YANG MEMPENGARUHI DEBT POLICY Julieta, Villia; Viriany, Viriany
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34233

Abstract

The main purpose of this research is analyze the effect of profitability, liquidity, asset structure and firm size on the debt policy, on consumer non-cyclical companies listed on Indonesian Stock Exchange in the period of 2018-2021. This research uses purposive sampling method, and there were 11 companies as samples for this research. The statistics method used was multiple regression analysis which are processed using EViews 12 Student Version software. Based on the results of this research, the variable profitability had no significant effect on debt policy. The variable liquidity and firm size had negative and significant effect on debt policy. While asset structure partially had a positive and significant effect on the debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS Effendy, Angela; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34235

Abstract

This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, and company size on profitability. The subjects in this study were manufacturing companies in the primary consumer goods sector that were consistently listed on the Indonesia Stock Exchange for 4 years, namely the 2019-2022 period. This study used 29 manufacturing companies in the primary consumer goods sector which had been selected through a purposive sampling method with a total of 116 data for four years. The data processing technique uses multiple regression analysis which is processed using the Eviews version 12 program. The results of this study indicate that liquidity and firm size do not have a positive effect on profitability, and leverage has a negative effect on profitability.

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