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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN SEBELUM DAN SELAMA COVID-19 Juandi, Juandi; Yanti, Yanti
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.v7i4.34749

Abstract

The purpose of this research is to examine the effect of liquidity (CR), leverage (DER), firm size (SIZE), and intellectual capital (VAIC) on the performance of consumer non-cyclicals sector firms before and during the COVID-19 pandemic, using 2018 and 2019 as the pre-pandemic period and 2020 and 2021 as the pandemic period. This research uses the purposive sampling method to take samples and tests its hypotheses using regression analysis and Wilcoxon signed rank test with SPSS. The results show that liquidity, firm size prior to the pandemic, and intellectual capital have a significant effect on firm performance, while firm size during the pandemic, as well as leverage does not have a significant effect. In addition, there is no difference between the average performance of firms before and during the COVID-19 pandemic. The implication of this study is the need to increase liquidity, firm size, as well as intellectual capital to increase firm performance that will subsequently signal a good prospect to investors.
PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI STRUKTUR MODAL Angelia, Maria Natasya; Nugroho, Vidyarto
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.v7i4.34750

Abstract

This research aims to determine the impact of profitability and institutional ownership also capital structure as moderating variable on property & real estate company’s value listed on the Indonesia Stock Exchange during 2019-2021. Sample was selected using purposive sampling method and the valid data was 77 from 31 companies. Data processing techniques using moderate regression analysis which helped by SPSS software (Statistical Product and Service Solution) for Windows version 26 and Microsoft Office Excel. The results of this study indicate that profitability has a positive effect on firm value, institutional ownership has no effect on firm value, capital structure is able to moderate the effect of profitability on firm value, meanwhile capital structure is unable to moderate the effect of institutional ownership on firm value. The implications on this research are institutional ownership is expected to play a role more effective, it is also necessary to increase the level of profitability and capital structure in order to provide a good signal for investors that can increasing the firm value.
PENGARUH LIKUIDITAS, PROFITABILITAS, PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL YANG DIMODERASI UKURAN PERUSAHAAN Febriyola, Venny; Widyasari, Widyasari
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.v7i4.34751

Abstract

This study aims to determine the effect of the relationship between liquidity, profitability and asset growth on capital structure and is moderated by company size in primary consumer 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 33 companies. The data processing technique used was multiple regression analysis and moderated regression analysis assisted by the E-Views 12 SV program. The results of this study show that liquidity and profitability have a negative and significant effect on capital structure, asset growth does not have a positive effect on capital structure, company size has a positive effect on capital structure, company size is not able to moderate the effect of liquidity and asset growth on capital structure, but company size is able to moderate the effect of profitability on capital structure. The implication of this research is that managers have an important role in determining funding sources, so managers must pay attention to and understand what factors can affect capital structure, because an optimal capital structure can attract the attention of investors.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Angelina, Helen; Daryanti , Sri; Simina, Juni
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.v7i4.34752

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and firm size towards firm value on listed consumer cyclical companies in Indonesia Stock Exchange (IDX) from the year 2019-2021. Sample was selected by purposive sampling method and the selected data was 73 consumer cyclical companies. The data analysis method used in this study is multiple linear regression analysis to test the hypothesis and used SPSS V25 Software program and Microsoft Excel 365 to process data from this research. The results showed that profitability has no positive significant effect on firm value. However, liquidity and firm size have a negative significant effect on firm value. The implication of this research is the need of planning in increasing profitability, liquidity, and firm size in order to increase firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Elvira, Shannen; Rasyid, Rosmita
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.v7i4.34920

Abstract

This research was conducted to find out how profitability, liquidity, asset structure, and company size affect companyvalue in companies in the consumer non cyclicals sector and the healthcare sector that are listed on the Indonesia Stock Exchange during 2019–2021. The samples selected by the purposive sampling method and valid data were 39 companies, consisting of 31 companies in the consumer non cyclicals sector and 8 companies in the healthcare sector. Techniques for data processing involving multiple regression analysis and the use of tools, specifically the Eviews program version 12.0 and Microsoft Excel 2010. The results of this study indicate that profitability and asset structure have a positive effect on firm value. Liquidity and firm size have no effect on firm value.
FAKTOR-FAKTOR YANG BERKAITAN TERHADAP PROFITABILITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN Andreina, Regine Lindy; Dermawan, Elizabeth Sugiarto
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.v7i4.34921

Abstract

This research aims to find out and find empirical evidence regarding the relationship between leverage, liquidity, and company size on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019 – 2021. This research uses 29 food and beverage sub-sectors and sample companies were selected through purposive sampling technique with non-parametric test. The data processing technique uses the Spearman rank correlation test assisted by the SPSS (Statistical Product and Service Solution) program for Windows release 25 and Microsoft Excel 2019. The results of this study indicate that leverage has a negative, significant, and quite strong correlation. relationship with profitability, liquidity is positively correlated, significant, and has a fairly strong relationship with profitability, and firm size is positively correlated, significant, and has a fairly strong relationship with profitability.
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN PADA PERUSAHAAN PROPERTI Micheal; Wijaya, Henryanto
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.v7i4.34923

Abstract

This study aims to obtain empirical evidence about the effect of capital structure, institutional ownership, and managerial ownership on firm value with firm performance as mediation in property sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sampling method used was purposive sampling thus 51 sample companies were obtained. Data processing is carried out using the SmartPLS 4.0.8.4 program. The results of this study indicate that capital structure, institutional ownership, and managerial ownership do not have a significant effect on firm value, and firm performance does not mediate the relationship between capital structure, institutional ownership, and managerial ownership on firm value. The implication of this research is that investors need to pay attention to external factors such as the global economic situation, investor sentiment, and capital market conditions to be able to measure a company's value more accurately.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Consumer Non-Cyclicals Sebelum dan Pada Masa Covid-19 Mayo, Ignatius Flora De; Yanti
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.v7i4.34924

Abstract

This research was conducted to find out how the influence of liquidity, leverage, company size, and growth on firm performance in non-cyclical sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This study uses 29 non-cyclicals sector companies as a sample for 2018-2019 which represents the pre-pandemic period and 2020-2021 which represents the period during the Covid-19 pandemic. Data processing techniques using purposive random sampling method and multiple regression analysis and Wilcoxon signed rank test with SPSS. The result of this study indicate that liquidity, company size, sales growth had a significant positive effect and leverage had no effect on company performance before the pandemic, whereas during the pandemic the liquidity variable, company size had a significant positive effect and the leverage and sales growth variables had no effect on company performance. This study found no significant difference between the average company performance before and during the Covid-19 pandemic. The implication of this study is the need to increase liquidity and size in order to improve company performance and provide a positive signal to investors.
PENGARUH LIKUIDITAS, PROFITABILITAS, ACTIVITY RATIO, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Kosasih, Denisa; Widyasari
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.v7i4.34925

Abstract

This research’s purpose is to analyze the impact of liquidity, profitability, activity ratios and leverage on the financial distress (empirical study on energy and industrial sector listed on the Indonesia Stock Exchange period 2017-2021). Purposive sampling was used in this study to collect data. This study's sample included 13 companies over a five-year period. Multiple regression analysis is used in data processing techniques supported by the Eviews 12 program and Microsoft Excel. The results show that profitability and activity ratio have a positive and significant effect on financial distress in energy and industrial sector companies listed on IDX from 2017 to 2021, while liquidity and leverage have no effect on financial distress in energy and industrial sector companies listed on IDX from 2017 to 2021. The study’s implication is that the company must manage the use of asset efficiently in order to earn profits and avoid financial distress.
PENGARUH WORKING CAPITAL MANAGEMENT & POLICIES DAN FINANCIAL LEVERAGE TERHADAP PROFITABILITAS Djingga, Sheren Virelia; Ekadjaja, Agustin
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.v7i4.34954

Abstract

The purpose of this study is to aims about the effects of working capital management and policies and financial leverage on profitability non-cylical consumer goods manufacturing companies listed on the Indonesia Stock Exchange in the period of 2019-2021. This research used 43 samples and 129 data from manufacturing companies selected by purposive sampling method with multiple regression analysis as its processing techniques. Data were input and calculated by Microsoft Excel program and processed by Eviews 12 program. The results of this study show that working capital management and policies has a significant negative effect on profitability and financial leverage has no effect on profitability.The implication of this research is the need to increase the attention for factors that improve performance, effectiveness, and efficiency related to policies, operating activities, and decisions in the future which can be a positive impact for company’s performance.

Page 134 of 137 | Total Record : 1367

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