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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 Cash Position, Leverage, dan Firm Growth Terhadap Kebijakan Dividen Teresia, Teresia; 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.v7i3.34407

Abstract

This study aims to find out the role of cash position, leverage, and firm growth on dividend policy in listed consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021. Purposive sampling was used to select the sample, and valid data came from 23 different companies. Multiple regression analysis is used in the data processing technique, which is aided by the SPSS (Statistical Product and Service Solution) program V26.0 and Microsoft Excel 365 The results of this study indicate that cash position has a positive and significant effect on dividend policy, while leverage and firm growth have no effect on dividend policy. The implication of this research is comprehending the importance of cash position, leverage, and firm growth in dividend policy to give investors confidence to invest their funds or invest.
Analisa Faktor - Faktor yang Mempengaruhi Nilai Perusahaan Sektor Konsumsi Barita, Gilbert Austin; Ekadjaja, Agustin
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.v7i3.34408

Abstract

In an empirical study conducted from 2018 to 2021, the purpose of this study is to observe and evaluate the impact of firm size, profitability, liquidity, and leverage on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange (IDX). Purposive sampling was used to select 16 manufacturing companies from the consumption sector for this study, which used 64 data points from the previous four years. Secondary data in the form of financial statements for a specific time period that ended on January 1 are used. The statistical software IBM SPSS 22 is used to analyze the data in this study. According to the study's findings, firm size and leverage have a significant negative impact on firm value, liquidity has a negligible positive impact on firm value, and profitability has a significant positive impact on firm value. to the company's worth.
UKURAN PERUSAHAAN, PROFITABILITAS, RISIKO BISNIS YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Veronika , Lien Putri; Sudirgo, Tony
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.v7i3.34409

Abstract

This study aims to determine whether company size, profitability and business risk affect the capital structure of manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The population used in this study is all manufacturing companies on the Indonesia Stock Exchange of 166 companies. The sample determination technique used is the purposive sampling method and the valid data is 60 companies. The data processing techniques used are multiple regression analysis assisted by the software programs Eviews 12 for Windows released 20 and Microsoft Excel for Microsoft 365 MSO.The results of the research that has been carried out the size of the company have a significant influence on the capital structure. Profitability and business risk have no effect on the capital structure. The implication of this research is that companies need to increase the effect of funding on the capital structure for each company.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL Marhendra, Marhendra; 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.v7i3.34410

Abstract

This research aims to obtains empirical evidences on the influence of profitability, likuidity, toward capital structure. This research uses secondary data which was tested with Eviews version 9. The data that is used in this research coming from manufacturing companies automotive and components that are listed in the Indonesian Stock Exchange during year 2019-2021, in which with purposive sampling method there are 12 companies chosen as samples. The results of this research are that profitability has a significant positive effect on the capital structure that is rejected, and liquidity has a significant effect on the capital structure that is accepted.
FAKTOR - FAKTOR YANG MEMPENG ARUHI CASH HO LDING PADA PERUSAHAAN KO NS UMEN NON-PRIMER Noreen, Keisha; 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.v7i3.34411

Abstract

The point for this research is identify and analyze the impact of firm size, net working capital, leverage, and revenue growth on cash holdings. The resea rch methodology used was a targeted sa mple of the entire sample of 61 cyclical comp a nies list e d on th e Indonesian Sto ck Exchange (IDX). T his study was conduct ed usi ng observatiion years 2018-2021. The type of this data is used seconddary da ta and its taken fro m financial reports on www.idx.com. The results of this study show that firm size not impact and positive on cash holdings, while net working capital and leverage impact and negative on cash holdings and growth has no impact and negative on cash holdings.
PENGARUH LEVERAGE, CASH FLOW, LIQUIDITY DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING Hensu, Kent Evangelista; Nariman, Augustpaosa
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.v7i3.34412

Abstract

This research aims to find empirical evidence regarding the impact of leverage, cash flow, liquidity and growth opportunities on cash holdings in the manufacturing industry infrastructure of companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The sample was selected using a purposive sampling method, and the valid data consisted of 121 sample companies over a period of 3 years. Data is processed using SPSS (Statistical Product and Service Solution) version 22 for Windows and Microsoft Excel 2013. The results of the F test show that leverage, cash flow, liquidity and growth opportunities have a significant effect on cash reserves. The implications of this study indicate that all independent variables collectively are able to predict cash holdings. Partial testing reveals that leverage and cash flow show a positive and insignificant effect on cash holding, liquidity has a positive and significant effect on cash holding, growth opportunity has a negative and insignificant effect on cash holding.
PENGARUH UKURAN PERUSAHAAN, SALES GROWTH, DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS. Andrew p, Enrico; Bangun, Nurainun
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.v7i3.34413

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of company size, sales growth, and operating capacity on financial distress. This research uses food and beverage sector companies listed on the Indonesia Stock Exchange in 2020-2022. This research uses a purposive sampling method and there are as many as 93 company data. The data obtained was processed using the E-Views 12 program. Based on the research conducted, the results obtained were that company size has a positive and significant impact on financial distress, sales growth has a negative and significant impact on financial distress, and operating capacity has a positive and significant impact on financial distress. The implication of this research is that company size, sales growth, and operating capacity affect company management, investors, and creditors in making decisions.
KAITAN PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Setyawati, Silvi; Dermawan, Elizabeth Sugiarto
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.v7i3.34414

Abstract

This research was conducted with the aim of knowing the relationship between profitability, liquidity, asset growth, and company size on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study used a sample of 176 data. The sample selection technique in this study was purposive sampling using SPSS version 26 and Microsoft Office Excel. The results showed that profitability has a weak, negative, and significant correlation to capital structure, liquidity has a moderate, negative, and significant correlation to capital structure, asset growth has a weak, positive, and insignificant correlation to capital structure, and firm size has a moderate, positive correlation. and significant to the capital structure.
ANALISA PENGARUH CSR DAN GCG TERHADAP FINANCIAL PERFORMANCE PERHOTELAN INDONESIA TAHUN 2019-2021 Fernando, Fernando; Tunjung, Herlin
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.v7i3.34431

Abstract

This study aims to identify the influence of Corporate Social Responsibilities and Good Corporate Government on Financial Performance in the Indonesian Hospitality Industry on the Indonesia Stock Exchange (IDX) in the period 2019 to 2021. This findings used purposive sampling as its sampling method. The sample obtained were 13 companies for the 2019 to 2021 period. The data was processed using E-views 12 software and multiple linear regression analysis. The results of this findings obtained that the GCG mechanism in the form of an audit committee has a positive influence on financial performance. On the other hand, other GCG mechanisms such as independent commissioners, institutional ownership and managerial ownership, along with CSR have no effect on financial performance during the Covid-19 pandemic.
PENGARUH AKTIVITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN Averina, Gracia; 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.v7i3.34432

Abstract

This study aims to obtain empirical evidence about the effect of activity, solvency and liquidity on profitability in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples in this study were 48 property and real estate companies selected by purposive sampling method. The research data were analysed using multiple linear regression analysis techniques which were processed with SPSS ver.21 software. The results of this study indicate that activity have a significant and positive effect on profitability. Solvency activity have a significant and negative effect on profitability. Liquidity have no significant effect on profitability. The implication of this research is the need to increase activity value while maintaining a certain solvency level to increase the company's profitability which will increase the firm's value and provide a good signal for investors.

Page 131 of 137 | Total Record : 1367

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