cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nuryasman MN
Contact Email
jurnalparadigmaakuntansi@gmail.com
Phone
+6285692324687
Journal Mail Official
jurnalparadigmaakuntansi@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
Location
Kota adm. jakarta barat,
Dki jakarta
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
 126   127   128   129   130 
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Non-Cyclicals Supra, Edvandi Fam; Nugroho, Vidyarto
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.v7i3.34237

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and growth opportunity on cash holding in consumer non-cyclicals companies. The sampling technique used was purposive sampling. The sample data in this study were 120 sample data. This study uses secondary data that is processed using IBM SPSS version 22. The results of the F test show that profitability, leverage, firm size, and growth opportunity together have a significant effect on cash holding. The results of the t test show that profitability had a positive and significant effect on cash holding, while leverage has a negative and significant effect on cash holding. Firm size has a positive and insignificant effect on cash holding and growth opportunity has a negative and insignificant effect on cash holding.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022) Moniaga, Reggina Angela; Tanusdjaja, Hendang
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.v7i3.34291

Abstract

The purpose of this research is to empirically prove the effect of profitability, leverage, and firm size on firm value. The purposive sampling method was used to collect data in this study. In this study, the subjects used were property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Secondary data was used in this study with a total sample of 32 companies and 128 sample data. This study uses the SPSS 26 program for data processing. From the results obtained in this study, the two independent variables namely profitability and leverage have a significant positive effect on firm value. Meanwhile, firm size has no significant negative effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR Safitri, Sarah; Santioso, Linda
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.v7i3.34292

Abstract

The research was conducted to empirically prove the effect of leverage (DER), institutional ownership (IO), profitability (ROA), and company size (SIZE) on firm value (PBV) in infrastructure sector companies listed on the Indonesia Stock Exchange. In the research to obtain a valid sample of 90 data from 38 companies after outliers were carried out using the purposive sampling method. This study tested the hypothesis using multiple linear regression methods and data were processed using SPSS version 16. The results of this study stated that leverage and firm size did not have a significant effect on firm value. Institutional ownership has a significant negative effect on firm value. Profitability has a significant influence and has a positive direction on firm value.
Pengaruh Firm Size, Leverage, Capital Expenditure, Profitability Dan Liquidity Terhadap Cash Holding Zaputra, Nikky Laurent; Yanti, Yanti
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.v7i3.34293

Abstract

This study aims to determine whether firm size, leverage, capital expenditure, profitability and liquidity have an influence on cash holdings in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the COVID-19 pandemic. The period in this study is from 2020 to 2022. The sample selection technique used in this study is a purposive sampling technique. The sample in this study were 50 companies with a total of 150 data analyzed using multiple linear regression analysis. Data processing uses Eviews 12 software and Microsoft Excel 2019. The results in this study are firm size, capital expenditure and profitability have no effect on cash holdings during the COVID-19 pandemic, while leverage and liquidity have a significant positive effect on cash holdings during the COVID-19 pandemic.
ANALISIS FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Andersson, Morris; 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.v7i3.34294

Abstract

This research was conducted to find out whether cash holding can be influenced by profitability, liquidity, leverage and sales growth. The sample used is a non-cyclical sector company that has consistently been listed on the Indonesia Stock Exchange in the 2019-2021 timeframe. The sample owned was selected using a purposive sampling method and obtained a total of 34 companies. Processing of the data that has been collected uses the multiple linear regression analysis method with SPSS (Statistical Package for the Social Sciences) software version 21. Based on the results of the data that has been processed, it shows that profitability and leverage have a positive and significant effect to cash holding, while liquidity and sales growth has an insignificant effect to cash holding. The implication of this research is for every company to know the importance of the amount of cash held by the company in carrying out the company's activities.
Faktor Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Consumer Cyclicals Dan Consumer Non-Cyclicals Putri, Cilvia Cahyani; Nugroho, Vidyarto
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.v7i3.34295

Abstract

This article discusses research on the effect of sales growth, firm size, profitability, and liquidity on firm value in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange 2020-2022. The method used in this research is a quantitative descriptive approach. Company financial reports on the IDX are used as the primary research data source in the consumer cyclical and consumer non-cyclical categories. Testing using the F test yields information that there is an influence from sales growth, firm size, profitability, and liquidity on firm value/company value. Testing with the t-test yields information that sales growth positively affects firm value. A significant positive effect is shown by firm size on firm value, while profitability shows a significant positive effect. Meanwhile, the negative effect is not significant, as indicated by liquidity on firm value.
PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY Maghfur, Afza Nuzhat; Hastuti, Rini Tri
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.v7i3.34296

Abstract

This study aims to examine the effect of auditor’s reputation, and profitability on audit delay. The population in this study are audited financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Sampling was carried out using purposive sampling technique with a total sample of 36 companies over a period of 2 consecutive observations so that the total sample was 120. The data of this study were processed using SPSS version 25.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE Frarisca, Angelica; Nariman, August Paosa
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.v7i3.34297

Abstract

This study aims to obtain empirical evidence whether profitability, liquidity, company size affect the capital structure of food and beverage manufacturing companies listed on the IDX in 2019-2022. Factors that determine the capital structure include profitability, liquidity and firm size. Sample was selected using purposive sampling method and the valid data was 15 companies. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 25. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity and firm size together have a significant influence on capital structure. Based on the results of the partial test research, it shows that the profitability variables individually have am insignificant positive effect on capital structure, liquidity individually have a significant negative effect on capital structure and firm size individually have a significant positive effect on capital structure.
ANALISIS POLITICAL CONNECTION, FAMILY OWNERSHIP DAN MANAGERIAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT Jonathan, Stevanus; Lukman, Hendro; Verawati, Verawati
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.v7i3.34298

Abstract

This study aims to analyze the influence of political connections, family ownership, and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The method used in this research is a quantitative method with purposive sampling. The sample data used are 41 data from 11 mining companies. The collected sample data was processed using multiple regression analysis tests and assisted by IBM SPSS Statistics version 29 software. The results of this study are political connections and family ownership do not have a significant effect on earnings management, while managerial ownership has a significant influence on earnings management. The implication of this research is that shareholders must increase management or agent supervision, including as managerial ownership of earnings management practices that do not harm the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI Gunawan, Audrey Adelia; Rasyid, Rosmita
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.v7i3.34299

Abstract

The purpose of this study is to analyze the effect of firm size, leverage, profitability, and liquidity on the firm value. This research was conducted on consumer cyclicals sector companies (non-primary consumers) listed on the Indonesia Stock Exchange from 2018 to 2021, samples were selected using the purposive sampling method based on data that matched the criteria of 54 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for windows released 16. The results of this study show that the size of the company affects the value of the company. Meanwhile, leverage, profitability, and liquidity have no effect on the firm.

Page 128 of 137 | Total Record : 1367

 126   127   128   129   130 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol. 7 No. 4 (2025): Oktober 2025 Vol. 7 No. 3 (2025): Juli 2025 Vol. 7 No. 2 (2025): April 2025 Vol. 7 No. 1 (2025): Januari 2025 Vol. 6 No. 4 (2024): Oktober 2024 Vol. 6 No. 3 (2024): Juli 2024 Vol. 6 No. 2 (2024): April 2024 Vol. 6 No. 1 (2024): januari 2024 Vol. 5 No. 4 (2023): Oktober 2023 Vol. 5 No. 3 (2023): Juli 2023 Vol. 5 No. 2 (2023): April 2023 Vol. 5 No. 1 (2023): Januari 2023 Vol. 4 No. 4 (2022): Oktober 2022 Vol. 4 No. 3 (2022): Juli 2022 Vol 4, No 2 (2022): April 2022 Vol. 4 No. 2 (2022): April 2022 Vol 4, No 1 (2022): January 2022 Vol 3, No 4 (2021): Oktober 2021 Vol. 3 No. 4 (2021): Oktober 2021 Vol. 3 No. 3 (2021): Juli 2021 Vol 3, No 3 (2021): Juli 2021 Vol 3, No 2 (2021): April 2021 Vol. 3 No. 1 (2021): Januari 2021 Vol 3, No 1 (2021): Januari 2021 Vol. 2 No. 4 (2020): Oktober 2020 Vol 2, No 4 (2020): Oktober 2020 Vol 2, No 3 (2020): Juli 2020 Vol. 2 No. 2 (2020): April 2020 Vol 2, No 2 (2020): April 2020 Vol 2, No 1 (2020): Januari 2020 Vol. 2 No. 1 (2020): Januari 2020 Vol 1, No 1 (2019): Januari 2019 Vol 1, No 4 (2019): Oktober 2019 Vol 1, No 3 (2019): Juli 2019 Vol. 1 No. 2 (2019): April 2019 Vol 1, No 2 (2019): April 2019 More Issue