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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 – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Septiani, Dinda Aulia; 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.v7i3.34327

Abstract

The study aims to show the impact of growth Opportunities, investment decisions and capital structure on Firm value in manufacturing companies listed on the Indonesia Stock Exchange Industrial (IDX) in the period 2019-2021. The method used in this study is purposive sampling with a total data collected of 27 companies that met the criteria. Data processing techniques used descriptive analysis using E-views 10th version and Microsoft Excel 2010 edition. Results of this study has concluded that the variables growth opportunity had a significant effect on firm value, which indicated that changes in score has occurred within the company influenced. by the opportunity the company has to develop. The variable Investment decisions and capital structure have no significant effect on firm value which means that changes in firm value score are not affected by the variable capital structure and investment decisions.
FAKTOR – FAKTOR YANG MEMPENGARUHI STOCK MARKET RETURN Shine, Angel Elaine; 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.v7i3.34389

Abstract

This study aims to examine the effect of exchange rates, trading volume activity and COVID-19 on stock market returns in publicly listed companies engaged in the consumer non-cyclicals and listed on the Indonesia Stock Exchange (IDX) in 2020-2021. This study used a purposive sampling method and company data that matched the criteria were found 61 companies. Data processing uses the Microsoft Excel 2021 and SPSS Statics programs. From this study it can be concluded that exchange rate activity, trading volume activity and COVID-19 using daily positive cases have an effect on stock market returns.
FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM Johan, Johan; Suhendah, Rousilita; 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.v7i3.34390

Abstract

This study aims to obtain empirical evidence on effects of covid-19, price volatility, and stocks liquidity on stocks return of index LQ45 companies listed on the Indonesian Stock Exchange during 2020 period with a sample of 45 companies after going through the method. purposive sampling. Data processing uses multiple regression analysis helped by Eviews 11 and Microsoft Excel 2016. The results of this study indicate that covid-19 has a significant negative effect on stocks return, while price volatility and stocks liquidity have significant positive effect on stocks return. The implication of this research is need to increase price volatility and stocks liquidity for company that will increase the stocks return which will bring a good signal for investors.
PENGARUH PROFITABILITAS, LIKUDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN KONSUMEN PRIMER Albert, Albert; Susanto, Liana
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.v7i3.34391

Abstract

This study aims to find out how profitability, liquidity, and asset structure affect the capital structure of primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The research sample was selected by purposive sampling method, and the valid data were 68 companies. The data in this study were processed using multiple linear analysis with the help of the Microsoft Excel 2017 program and IBM SPSS (Statistical Products and Services Solutions) Windows 27. The results of this study indicated that profitability, liquidity and asset structure had a significant negative effect on capital structure. The implications of this research are expected so that companies can consider the variables in this study in deciding capital structure policies.
FAKTOR – FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA Yapriansen, Jonathan Natanael; Susanto, Liana
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.v7i3.34392

Abstract

This study purpose is to see empirical evidence about factor that affect profitability in industrial sector companies listedion the Indonesia Stock Exchange for 2019-2021. Sample is selected with purposive sampling method and the sampel is 36 companies. The data management used multiple linear regression analysis operated with the SPSS (Statistical Producti and Service Solution) program version 25 and Microsoft Excel 2016. The results of the analysis in this study have indicator that leverage has a significant negative on profitability, while liquidity and company size have no significant effect on profitability. This research has implications, namely that companies are expected to increase their profitability by paying attention to factors that can affect profitability so that investors can trust in investing.
DETERMINAN CASH HOLDING PERUSAHAAN CONSUMER NON-CYCLICALS Oktafiani, Regina; Surjadi, Lukman
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.v7i3.34393

Abstract

The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity, firm size, leverage, and capital expenditure on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study were 33 consumer non-cyclicals companies selected using purposive sampling method. Data processing in this study used SPSS 26 software. The results of this study indicate that profitabilty dan liquidity have am effect on cash holding, while firm size, leverage, dan capital expenditure have no effect on cash holding. The implication of this study is that cash holding plays an important role for the company because it is used as a source of funding and as a liquid asset to support the company's necessity.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE YANG DIMODERASI UKURAN PERUSAHAAN Angella, Angella; Widyasari , Widyasari; adang, Ferry
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.v7i3.34394

Abstract

This study aims to determine the effect of the relationship between profitability, leverage, and liquidity on tax avoidance and is moderated by firm size in property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2021. This research uses secondary data. The method used to select the sample was purposive sampling and the valid data were 14 companies. The data processing technique used was multiple regression analysis and moderated regression analysis assisted by the Eviews 12 program. The result of this study found that profitability and leverage had a negative and significant effect on tax avoidance, liquidity has a positive and significant effect on tax avoidance, company size is unable to moderate the effect of profitability, leverage, liquidity on tax avoidance. The implication of this research is the importance of increasing profits or profitability which can make companies give a positive signal to the government throught paying taxes and not taking tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING SEBAGAI VARIABEL DEPENDEN PADA SEKTOR PERINDUSTRIAN Henlindra , Catherine Oktovella; 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.v7i3.34404

Abstract

The main objective of this study is to analyze the effect of leverage, firm size, net working capital, and growth opportunity on cash holding in industrial sector companies listed on the Indonesia Stock Exchange in 2019–2021. This study uses a purposive sampling technique with the number of companies obtained as many as 38 companies that are included in the purposive sampling criteria. The data used are secondary data from the company's annual report obtained through the Indonesia Stock Exchange website and the company's official website. Data processing uses the E-Views 12 application program with a quantitative method. The results of this study indicate that the independent variables leverage, firm size, & growth opportunity have no effect on the dependent variable cash holding, and net working capital has a positive effect on cash holding.
FAKTOR YANG MEMILIKI PENGARUH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI BEI Sumanta, Sandy Irmawan; Wijaya, Purnamawati Helen
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.v7i3.34405

Abstract

The aim of this research is to identify the factors that can influence tax avoidance. In this study several contributing variables are profitability, leverage, and company size. The companies selected for this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Then, for sample selection, we chose a targeted extraction method that also matched the data selection criteria, and finally collected 22 companies. The data processing statistical program used to process the data in this study is SPSS version 22. The results of this study indicate that profitability has no effect on tax avoidance, but leverage and firm size have a positive effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN SEKTOR KONSUMEN NON-CYCLICAL DI BURSA EFEK INDONESIA PERIODE 2019-2021 Elora, Elora; 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.v7i3.34406

Abstract

This study aims to obtain empirical evidence regarding the effect of sales growth, asset structure, company size, profitability, and liquidity on the capital structure of non-cyclical consumer sector companies on the Indonesia Stock Exchange for the 2019-2021 period. The sample was selected by purposive sampling method and valid data were 132 data from 44 companies. The research data were processed using statistical software Eviews 12 Student Version to perform multiple linear regression analysis, classical assumption test, and hypothesis test. The results shown in this study are that asset structure and liquidity have a negative effect on capital structure. While sales growth, company size and liquidity have no effect on capital structure. The implication of this research is to become a reference for managers to consider and pay attention to the factors that affect the company's capital structure. Then, it provides a reference for investors in considering their decision to invest and also serves as a scientific reference and provides the latest information regarding capital structure.

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