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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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ANALISIS KEWAJIBAN PPH PASAL 21 PT. CDS PADA TAHUN PAJAK 2021 Darell, Christopher; Widjaja, Purnamawati Helen
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.v7i4.34955

Abstract

The results of this study aim to identify PT. CDS’ compliance as taxpayer in fulfilling the calculating, paying, and reporting tax obligations in 2021. PT. CDS is engaged in manufacturing Garment Products to be supplied to several brands and offices. The results of this study indicate that PT. CDS has not fully carried out its calculation obligations in accordance with the applicable law, but has fully carried out its payments and reporting obligations in accordance with the regulations.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN REAL ESTATE Somally, Monica Chen; 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.v7i4.34995

Abstract

This research aims to analyze the effect of liquidity, leverage, and profitability, as well as firm size on the possibility of financial distress with the Altman approach in property and real estate companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected using purposive sampling method. The valid data amounted to 24 companies. Multiple regression analysis was used as the data processing technique assisted through EViews version 12 and Microsoft Excel 2016 programs. The results showed that leverage has a positive effect on financial distress and profitability has a negative effect on financial distress. The implication of this research is that companies should pay attention to financial performance such as the amount of debt to the profits generated so that companies can realize early the possibility of financial distress.
PENGARUH PROFITABILITY, LEVERAGE DAN CAPITAL INTENSITY PERUSAHAAN DI BEI TERHADAP TAX Mianti; Santioso, Linda
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.v7i4.35002

Abstract

The purpose was conducted to find out how influential profitability, financial leverage, capital intensity to tax avoidance. The data used in this study is secondary data from companies in the raw goods and health sectors that are listed on the BEI in 2019-2021. The sample is formed a purposive sampling and 34 companies were obtained. The data was processed using SPSS version 16 software. According from this study, financial leverage has a negative and significant influential to tax avoidance. Meanwhile, profitability, capital intensity have a negative and insignificant influential to tax avoidance.
Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Food and Beverage Di BEI Tiyana, Ursulla Rut Avena; Surjadi, Lukman
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.v7i4.35003

Abstract

High corporate value has an important role in the prosperity of shareholders. Investors who already have confidence in a company will be interested in buying company shares and can increase the value of the company. The purpose of this study was to determine the effect of firm value on firm size, profitability, liquidity and leverage. The technique used is the classical assumption test, descriptive statistical analysis, multiple linear regression, determinant coefficient, and hypothesis testing. The method used is purposive sampling with data obtained from 35 food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The data is processed using SPSS 25 software. The results of this study indicate that profitability, liquidity, and leverage have a positive and significant effect on firm value, but firm size has negative and significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL DI BEI Putri, Shania Aili; Salim, Susanto
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.v7i4.35010

Abstract

This study aims to empirically analyze the effects of the variables on profitability, leverage, company size, liquidity and reputation of public accountings firms (KAP) on conventional banks listed on the Indonesia Stock Exchange in 2019-2021. The sample used in this study was 96 data. The samples selected using purposive sampling method and valid data are 32 companies. Data processing in this study uses EViews 12. The results of this study indicate that there is a non-significant positive effect between profitability and KAP’s reputation on the timeliness of financials report reporting. Leverage, company size and liquidity, on the other hand gives a negative but insignificant affect the timeliness of financial reporting.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI Muliawan, Leandro Keefe Arie; Susanto, Liana
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.v7i4.35012

Abstract

This research is aiming to obtain empirical evidences about the impact of profitability, leverage, and liquidity on firm value in energy sector companies that are listed on the Indonesia Stock Exchange on 2019-2021. There are 41 companies selected as sample through purposive sampling method. Data processing techniques use multiple regression analysis that are helped by SPSS program (Statistical Product and Service Solution) for Windows 25 and Ms. Excel 2013. The results shows on this study indicate that profitability and leverage have significant positive effect for firm value, then liquidity does not have a significant effect on firm value. The implication of this study is the importance of observing the profitability and leverage ratio that will increase the firm value which will bring a good satisfactory for the investors.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN Nicholas; Susanto, Liana
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.v7i4.35013

Abstract

The objective of this research is to gather empirical data on how leverage, firm size, and asset growth impact firm value.Property and real estate firms listed on the Indonesia Stock Exchange for the research period 2019–2021 make up the study's population. This study uses purposive sampling method. The sample are 39 firms. The research data are analyzed using multiple linear regression technique which were processed by IBM SPSS 23. The results of this study show that leverage, firm size and asset growth affect firm value simultaneously. Leverage has no clear impact on firm value, however firm size and asset growth have a positive and significant impact. The study's implication is that in order to boost the firm's value and investors' interest, total assets must be increased.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR TAHUN 2019-2021 Bahusatya, Narauttama; Nariman, Augustpaosa
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.v7i4.35015

Abstract

This research has a form to find out and get empiirical evidence of the effect of leverage, growth opportunity and net working capital on cash holdings in manufacturing companies in the basic materials sector and healthcare sector. Sampling in this research using purposive sampling technique. The data used were 66 companies with a total of 198 sample data. Data processing in this research used IBM SPSS version 29. The result of this research indicate that leverage and net working capital have a negative signifficant effect on cash holding, while growth opportunity has a negative insignificant on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR KONSUMEN PRIMER Fernandez, Felix; 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.v7i4.35017

Abstract

The purpose of this study is to examine the effects of profitability, leverage, and firm size on firm value. The sampling approach in this study used non-probabilistic sampling with purposive sampling methods as the sampling method. The study used 174 samples from 58 primary consumers companies listed on the Indonesian Stock Exchange from 2019 to 2021. Data for this study are taken from financial reports and processed in Microsoft Excel and SPSS programs using multiple regression analysis. The results of this study show that profitability, leverage and firm size also affect firm value. In some cases, profitability, leverage and company size can have a significant positive impact on company value.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Jessica; Yuniarwati
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.v7i4.35167

Abstract

The purpose of this study is to know the effects of profitability, leverage, firm size, and institutional ownership on tax avoidance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this study is using purposive sampling. The samples used 40 companies consisting of the sub-sector of food & staples retailing, food and beverage, tobacco, nondurable household products. Data were processed and tested using Microsoft Excel 2019 and E-views version 10. The result of this study shows that profitability has a significant negative influence on tax avoidance and that leverage has a significant positive influence on tax avoidance, while firm size and institutional ownership have no influence on tax avoidance.

Page 135 of 137 | Total Record : 1367

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