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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 MEMENGARUHI TRANSFER PRICING Kabangnga, Cornelita T. R.; 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.v7i4.35282

Abstract

That research is aimed to analyze the effect of the effective tax rate, exchange rate, and foreign ownership on transfer pricing in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange period of 2017 – 2021. Method used in this research is a quantitative method utilizing a purposive sampling technique. Valid data is 85 data of 17 companies in the consumer non-cyclicals sector. The collected data were processed using multiple regression analysis and supported by IBM SPSS Statistics version 29 software. The research reveals that effective tax rate and exchange rate have no effect on transfer pricing. Meanwhile, foreign ownership has an effect on transfer pricing. Implication of this research is that there needs to be a balance of ownership so that transfer pricing practices that are carried out are not detrimental to one of the parties and that transfer pricing must be carried out without violating tax regulations in their respective places.
PENGARUH PROFITABILITAS, PELUANG PERTUMBUHAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DIMEDIASI STRUKTUR MODAL Berenice, Muliawati; 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.v7i4.35284

Abstract

This study aims to analyze the effect of profitability, growth opportunities, and liquidity on company value in family companies in the property & real estate sector listed on the Indonesia Stock Exchange in 2019-2021. The selection of the sample in this research was carried out using a purposive sampling technique. The samples obtained in this study were 29 companies with a period of three years. Data processing techniques in this study used the SmartPLS 4.0.8.4 and Microsoft Excel programs. The results showed that profitability and liquidity do not significantly effect on capital structure, and growth opportunities had a positive and insignificant effect on capital structure. Profitability and capital structure have a positive and insignificant effect on firm value, growth opportunities and liquidity do not significantly effect the value of a company. Profitability has no significant effect on firm value mediated by capital structure, growth opportunities have an insignificant effect on firm value mediated by capital structure, and liquidity has a negative and insignificant effect on firm value mediated by capital structure.
PENGARUH DIVIDEND PAYOUT TERHADAP VOLATILITAS HARGA SAHAM DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING Vallerie, Silvia; Imelda, Elsa
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.v7i4.35285

Abstract

Based on the research objectives to show the effect and interaction of dividend payout ratio on stock price volatility, and whether foreign ownership and domestic ownership can strengthen the connection of dividend payout ratio to stock price volatility in companies listed on the LQ45 index that have been registered in the 2019-2021 range in IDX list. The sample was selected by a purposive sampling method and as many as 25 companies were involved. The data obtained was processed by moderating regression analysis and multiple regression analysis supported by the E-views 12 and Microsoft Excel 2021 programs. This study showed that there was no significant relationship between the dividend payout ratio and stock price volatility. Foreign ownership and domestic ownership are not proven to strengthen the relationship between dividend payout ratio and stock price volatility. However, there is a significant relationship between earnings volatility and stock price volatility. This study aims to find factors that impact stock price fluctuations that can provide positive signals to investors for investment decisions.
ANALISIS PENGARUH ARUS KAS BEBAS, STRUKTUR MODAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION Taniel, Levi; Tjakrawala, 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.v7i4.35286

Abstract

The aim of this research is to see the effect of free cash flow, capital structure, and this investment opportunity set on dividend policy based on financial reports that have been written by property companies listed on the Indonesia Stock Exchange (IDX). In this study, the population was obtained using a purposive sampling technique for property, real estate and building construction companies listed on the IDX with criteria including property, real estate and building construction companies that have financial report data for the 2018-2021 period . Based on the sampling method, there were 17 property companies. The analysis of this research is multiple linear regression analysis assisted by SPSS Version 21 software and Microsoft Excel 2016. This research has proven that the investment opportunity set has a positive effect on dividend policy. This study cannot prove that free cash flow has a positive effect on dividend policy and that capital structure has a negative effect on dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI VALUE OF THE FIRM PADA PERUSAHAAN PROPERTI PERIODE 2018-2021 Tjugito, Shinta; Jonnardi, Jonnardi
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.v7i4.35314

Abstract

In this research, the aim is to find out and collect the results of data processing regarding the effect of profitability, liquidity, and leverage on the value of the firm with inflation as a moderating variable for property companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. In this study also used secondary data. The sampling technique in this study was using simple random sampling. Meanwhile, the data processing in this study uses the E-Views 12 program. The results obtained from the program explain how the profitability variable has a positive effect on the value of the firm and how the liquidity and leverage variables have a negative effect on the value of the firm. The results of this study also explain how inflation weakens the profitability and leverage variables on the value of the firm and shows how inflation strengthens the liquidity variable on the value of the firm.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABLITAS TERHADAP KESULITAN KEUANGAN DI BURSA EFEK INDONESIA Fredy, Hans; Trisnawati, Estralita
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.v7i4.35315

Abstract

The purpose of this study is to obtain empirical evidence of the effect of liquidity, leverage, and profitability on financial distress in bank companies listed on the Indonesia Stock Exchange during 2019-2021. This research was conducted using a sample of 28 bank companies with the sample selection method used was purposive sampling. The results show that liquidity has a significant positive effect on financial distress, leverage has effect but no significant on financial distress, and profitability has no significant negative effect on financial distress.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE Giovani , Tabita; 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.v7i4.35316

Abstract

This exploration aims to gain empirical substantiation about the effect of profitability, influence, liquidity, and company size on company fiscal performance during 2019- 2021. This study used an intentional slice system with a total sample of 30 property and real estate companies. Data recycling in this study uses multiple retrogression analysis ways with the help of the Eviews 12 SV and Microsoft Excel 2021 programs. The results of this study indicate that profitability and establishment size have a significant positive effect on fiscal performance, influence has a significant negative effect on fiscal performance, and liquidity has no influence on fiscal performance. The recrimination of this exploration is the need to pay attention to financial statements and the size of a company to ameliorate fiscal performance with the end of achieving success pretensions and being a good signal for investors.
Analisis Rekonsiliasi Fiskal Laporan Keuangan PT. SME Dalam Menentukan Pajak Penghasilan Terutang Marcella, Gracia; 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.v7i4.35317

Abstract

The intention of this research was to interpret the fiscal reconciliation of PT. SME financial statement in deciding income tax payable and make sure that the arrangement of company’s financial statement is properly accurate according to Taxation Law. The subject of this research was the company that is known to be PT. SME. The object used in this resarch was company’s commercial financial statement and fiscal financial statement for the period of 2021. The research design of this study was qualitative analysis. Data assemble methods in this study are the Library Research method and the Field Research. The study shows that some accounts of profit and loss haven’t been done a fiscal correction that will cause to an incorrect calculation of 2021 company’s income tax payable so that the dissimilarity could happen between the accumulation of income tax due according to IAS and Taxation Law related.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Widiatno, Juliana G; Nataherwin, Nataherwin
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.v7i4.35318

Abstract

The purpose of conducting this research is to find out how profitability, company size, capital intensity and leverage affect the value of tax aggressiveness in non-cyclical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected by purposive sampling method to obtain valid company data results. In this study, 40 companies were found. Analysis data processing techniques using Partial Least Square in the SmartPLS 3.2.9 program and Microsoft Excel 2016. The results of the study found that profitability had a negative but not significant effect on tax aggressiveness, company size and capital intensity had a significant negative effect on tax aggressiveness, and leverage had a significant positive effect against tax aggressiveness.
FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI Dewi, Yuvati Karuna; Setijaningsih, Herlin Tundjung
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.v7i4.35354

Abstract

This research aims to explain the effect of Institusional Ownership, audit committee, leverage and information asymmetry on conservatism accounting at industrial sector companies listed in Indonesia Stock Exchange during the period of 2019-2021. There were 75 samples of consumer cyclicals companies that have been previously selected using purposive sampling method with total of 225 data for three years. The hypothesis were tested by using multiple regression to analyze the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 26 and Microsoft Excel 2019. Results shows that institusional ownership, leverage, and information asymmetry has a poritive and significant effect on conservatism accounting, while the audit committe had no significant ieffect on the practice of income smoothing.

Page 136 of 137 | Total Record : 1367

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