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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 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.v7i3.34433

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 LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yanah, Fitri Serli; 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.v7i3.34434

Abstract

This research was conducted with the aim of determining the effect of leverage, profitability, liquidity, and company size on company value in primary consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling method is used in conducting sample selection. A total of 52 companies were used in this study. This study uses technique multiple regression analysis and assisted by the SPSS program in performing data processing. The results of this study show that profitability has a significant effect on the value of the company, while leverage, liquidity, and company size do not have a significant influence on the value of the company. The implications in this study are expected that the company can increase profit in order to increase the value of the company so that it can provide positive signals for investors.
Efektivitas Sistem Pengendalian Manajemen Atas Pendapatan Terhadap Tingkat Laba Pada PT.XYZ Karaniya , Karaniya; 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.v7i3.34435

Abstract

This research was conducted at PT. XYZ which is a construction equipment supplier company, with the aim of knowing the management control system for income that is applied to PT. XYZ and how it affects the company's profit and how the level of effectiveness of the management control system. The type of research used is descriptive research with data collection methods through interviews with managers from PT.XYZ. Methods of data processing using qualitative analysis methods. The results of this study indicate that the control system at PT. XYZ is still ineffective due to management neglect and employee failure in carrying out orders from managers and the system that has been made is not fully implemented with discipline by PT. XYZ employees.
KONDISI KEUANGAN DAN KEBERLANGSUNGAN USAHA PERUSAHAAN FARMASI SAAT COVID-19 Farahia , Emmadithea; 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.v7i3.34436

Abstract

The purpose of this study was to analyze whether Covid-19 had its impact on the financial performance and business continuity or going concern of pharmaceutical companies listed on the Indonesia Stock Exchange from period 2019 to 2021 as samples. The data used in this study came from observations and documentation studies of the financial and annual reports of 10 pharmaceutical companies that have been audited and published as the requirements. This study used three techniques to analyze the datas, which were descriptive statistics, Paired Sample T-Test, and Altman Z-Score Bankruptcy Prediction Model with IBM SPSS Statistics 26. The results of this study was Covid-19 pandemic had no significant impact on the financial performance (using liquidity and profitability ratio for measurement) and business continuity or going concern of the 10 pharmaceutical companies listed on the Indonesia Stock Exchange when calculated before and after the announcement (2019-2021).
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE DIMODERASI OLEH FIRM SIZE Sulistio, Shania; 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.v7i3.34437

Abstract

This study aims to find out how profitability, leverage, liquidity, activity, and cash holding affect firm value with firm size as the moderating variable which are recorded on the Indonesia Stock Exchange during 2017-2021. The sample was collected using a method called purposive sampling and the validated data was 60 companies. The technique used to process the data uses multiple regression analysis aided by the Eviews version 13 program. The results of this study show that profitability, liquidity, and firm size do not affect firm value. Meanwhile, leverage, activity, and cash holding affect firm value. Firm size cannot moderate its effect on firm value. The implication of this research is the need to improve the quality of management in the company which can increment firm value, so that it can provide positive signs for investors.
PERAN FIRM SIZE DALAM MEMODERASI DETERMINAN CASH HOLDING Sophia , Natasya Yohana; Suhendah, Rousilita
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.v7i3.34438

Abstract

The purpose of this study was to analyze the effect of profitability, liquidity, and net working capital on cash holding moderated by firm size. This study uses data on property and real estate sector companies listed on the IDX. This study used 44 company samples with 132 observations that met the purposive sampling criteria. The data used is secondary data from the company's financial statements. The data processing technique used uses moderation regression analysis with the help of Microsoft Excel 2016 and E-views 12. The results obtained from this study are liquidity has a negative effect on cash holding, while profitability and net working capital do not have an effect on cash holding. Firm size cannot moderate the effect of profitability and net working capital on cash holding, while firm size can moderate the effect of liquidity on cash holding.
Analisis Pengaruh LDR, NIM & BOPO terhadap NPL Yang Terdaftar Di BEI Priode 2021 sampai 2023 Fiqih, Muhammad; Ardiansyah, Ardiansyah
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.v7i3.34439

Abstract

The purpose of this study is to present empirical evidence on the effect of Loan to Deposit Ratio, Net Interest Margin, and operational efficiency as measured by operational expenses and income on the level of Non-Performing Loans in the banking sector. The method used in this study is multiple linear regression. The research population includes all banking companies listed on the Indonesia Stock Exchange from 2021 to 2023. This research sample was obtained through purposive sampling technique, with a total of 32 Corporations that met the criteria, resulting in 96 observations that were analyzed using statistical software. Data analysis was carried out using the Random Effect Model (REM) approach in E-Views 12 software. The results of the study show that the LDR and NIM variables do not have a significant impact on NPL, while the BOPO variable is proven to have a significant effect on NPL.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN KELUARGA SEKTOR KESEHATAN DI BURSA EFEK INDONESIA Christiana, Jesslyn; Cahyadi, Hadi
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34734

Abstract

This research aims at understanding the role of capital structure. liquidity, and growth on firm value mediated by profitability on healthcare sector family business listed on the Indonesia Stock Exchange during 2019-2022. Sample was selected using the method purposive sampling and number of firms used as samples amount to 9 firms. Data was processed using PLS-SEM analysis on data processing application SmartPLS 4.0.9.3 and Microsoft Excel 2013. The results of this study indicate that capital structure, liquidity and profitability has positive significant effect, while growth has negative insignificant effect on firm value. Profitability is able to mediate relationship between liquidity and growth on firm value, but not between capital structure on firm value. The implication of this study is the need of adequate capital structure, liquidity and profitability management in healthcare sector family businesses for those are the main factors affecting firm valuation.
FAKTOR YANG MEMPENGARUHI PENGADOPSIAN MOBILE BANKING MENGGUNAKAN PENDEKATAN TAM Rachmawati, Patricia; Lukman, Hendro
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34736

Abstract

This study aims to determine the factors that influence the adoption of mobile banking. The subjects in this study were individuals who were 20 years old and had used mobile banking. Data was obtained by distributing questionnaires on social media in the form of a Google form. In this study, the data used is from 107 valid respondents. Data processing is done with SmartPLS 3.0 software. The results of this study indicate that perceived ease of use has no significant effect on attitude, perceived usefulness has a significant effect on attitude, attitude has a significant effect on adoption, perceived ease of use has no significant effect on adoption mediated by attitude, and perceived usefulness has a significant effect on significant to adoption mediated by attitude. The implication of this research is the need for banks to increase the convenience and benefits of using mobile banking so that customers feel that using mobile banking is easy and useful.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Wijaya, Andrea; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34737

Abstract

The purpose of this study is to analyze the effect of profitability, leverage, and liquidity on firm value in companies in the primary consumer, non-primary consumer, healthcare, industrial, transportation & logistics sectors in the 2017-2021 period. The data collection carried out is quantitative in nature. The sample used is secondary data taken from the Indonesia Stock Exchange (IDX). In this study, the sample used was 300 samples from 97 companies using purposive sampling method. Data analysis using multiple linear regression method. Data was collected with the help of Microsoft Excel 2016 and processed using SPSS edition 21. The results in this study show that profitability (ROA) and leverage (DAR) have a positive and significant effect on firm value. While Liquidity (CR) has a positive but not significant effect on firm value.

Page 132 of 137 | Total Record : 1367

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