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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 CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM VALUE Matthew, Christian; 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.v7i3.34316

Abstract

The purpose of this study is to examine the impact of capital structure, profitability, firm size, and leverage on firm value in consumer cyclicals sector companies listed on the IDX in 2019-2021. This study used a purposive sampling method and samples that fit the criteria were 74 companies. The data that has been collected is processed using E-Views 12. The literature indicates that capital structure has a negative significant effect on firm value, profitability and leverage have a positive insignificant effect on firm value and firm size has a negative and insignificant effect on firm value. This study concludes that capital structure, profitability, firm size, and leverage influence the decisions of company management, investors, and creditors.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA CONSUMER NON-CYCLICALS DAN CYCLICALS Cudivia, Vania Griselda; Salim, Susanto; Daryatno, Andreas Bambang
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.v7i3.34318

Abstract

This research aims to examine the factors that influence capital structure in consumer non- cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Factors that determine the capital structure include profitability, liquidity, tangibility and firm size. Sample was selected using purposive sampling method and the valid data was 17 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 27. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity, tangibility 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 and liquidity variables individually have a significant negative effect on capital structure, while tangibility and firm size individually have an insignificant negative effect on capital structure.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI Wijaya, Nadya; 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.v7i3.34319

Abstract

This study aims to find out how the role of company size, profitability, leverage, and liquidity has on company value by using social responsibility as a moderating variable in the consumption sector of non-primary goods listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected by purposive sampling method and there are 17 companies with valid data. The data processing technique uses moderation regression analysis (MRA) assisted by the Eviews 12.0 program and Microsoft Excel 2013. The results of this study indicate that company size does not have a negative effect on firm value, profitability and social responsibility have a positive effect on firm value, leverage and liquidity do not have a positive effect on firm value. Social responsibility can affect the effect of firm size on firm value, social responsibility cannot affect the effect of liquidity on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL Breeman, Andrew Van; Yuniarwati, Yuniarwati
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.v7i3.34320

Abstract

This research was conducted with the aim to determine the effect of leverage, liquidity, capital intensity on tax aggressiveness. The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange during 2019-2021. In selecting the sample in this study using a purposive sampling method and obtained as many as 40 sample companies. In this study, the data processing technique used is logistic regression analysis and uses the IBM SPSS Statistics application version 25. The results of this study indicate that leverage and liquidity have no significant effect on tax aggressiveness, and capital intensity has a significant effect on tax aggressiveness.
PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR KEUANGAN Darma, Elisa Gunawan; 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.v7i3.34321

Abstract

This study aims to examine the effect of Book Tax Difference which has been caused by temporary differences and permanent differences in profit growth in financial sector companies listed on the Indonesia Stock Exchange BEI in 2019-2022. The selection of the sample that the author uses is based on purposive sampling with certain criteria and uses secondary data in the form of financial reports obtained from the sites www.idx.co.id, www.sahamee.com, www.britama.com. This study used a sample of 31 companies (banks and insurance companies). Data management techniques using Eviews 12 and Microsoft Excel. Based on the results of research that has been done by the author, it can be concluded that in this study it shows that Temporary Differences in Book Tax Differences have no effect on profit growth and permanent differences in Book Tax Differences have no effect on profit growth.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN Theopratama, Samuel Ekawira; Bangun, Nurnainun
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.v7i3.34322

Abstract

The purpose of this study was to determine the effect of profitability, leverage, and liquidity on financial distress in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This study used 93 company data and used purposive sampling method. The results showed that profitability and liquidity have a positive effect on financial distress, while leverage has a negative and insignificant effect on financial distress.
PENGARUH CASH FLOW, GROWTH OPPORTUNITIES, DAN LEVERAGE TERHADAP CASH HOLDING Jasim, Theresia Yosita; Tjakrawala, F.X Kurniawan
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.v7i3.34323

Abstract

This study aims to determine the effect of cash flow, growth opportunities and leverage on cash holding in consumer cyclicals and consumer non cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. The technique for selecting the sample in this study used a purposive sampling technique and 234 data were selected from 270 data. In this study the method used to analyze the data was multiple linear regression analysis to test the hypothesis and used SPSS software version 21 and Microsoft Excel 365 as the data processing application for this study. The results of this study indicate that cash flow has a significant positive effect on cash holdings. Growth opportunities have no significant negative effect on cash holdings. Meanwhile, leverage has a significant negative effect on cash holdings.
FAKTOR KEUANGAN YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DENGAN MODEL ALTMAN Z-SCORE Susanto, Russel Andama; Salim, Susanto; Daryatno, Andreas Bambang
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.v7i3.34324

Abstract

The purpose of this study was to analyze empirically the effect of the variables in the Altman Z-Score method, namely Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset on Financial Distress in food and beverage company listed on the Indonesia Stock Exchange in 2020-2022. The results of this study indicate that Working Capital to Total Assets has a positive not significant impact on financial distress, different from Retained Earnings to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset that have a significant positive impact on financial distress and Earnings Before Interest and Tax to Total Assets have a negative not significant impact on financial distress.
PENGARUH PROFITABILITY, LIQUIDITY, NET WORKING CAPITAL, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING PADA PERUSAHAAN CONSUMER NON-CYCLICALS Gunawan, Chairull Noval; Sufiyati, Sufiyati
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.v7i3.34325

Abstract

This article outlines a study that looked at the impact of profitability, liquidity, net working capital, and growth opportunity on cash holdings in consumer non-cyclical companies. The quantitative descriptive research method was applied in this study. The data used consists of yearly financial reports from consumer non-cyclical enterprises, which provide detailed information about the variables under consideration. Consumer non-cyclical companies listed on the Indonesia Stock Exchange between 2020 and 2022 are the research subjects. The testing using the F-test reveals that profitability, liquidity, net working capital, and growth opportunity collectively have a significant influence on cash holding. The t-test results indicate that profitability and net working capital are factors that positively and significantly affect cash holding, while liquidity and growth opportunity do not have a significant influence on cash holding.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2020-2022 Anggela, Nicole; 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.v7i3.34326

Abstract

This study examines the effect of liquidity, solvency and profitability on share prices of energy sector companies on the Indonesia Stock Exchange for the period 2020–2022. In this study, liquidity is measured using the Quick Ratio (QR), solvency is measured using the Debt to Assets Ratio (DAR), and profitability is measured using the Profitability Ratio return on assets (ROA). Purposive sampling is a technique used for sample preparation. There are 35 energy-related businesses listed on the IDX for the 2020–2022 period and meet the criteria. The analytical method used is multiple linear regression analysis. The tool used to process the data collected is IBM SPSS Statistics 25. The results of the study show that there is a simultaneous effect of liquidity ratios (QR), solvency (DAR), and profitability (ROA) on stock prices in energy sector companies listed on the IDX for the period 2020-2022. Meanwhile, partially it shows that liquidity (QR) and profitability (ROA) have a positive and significant effect on stock prices in energy sector companies listed on the IDX for the 2020-2022 period, while partially there is no solvency effect on stock prices in energy sector companies that listed on the IDX for the 2020-2022 period.

Page 129 of 137 | Total Record : 1367

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