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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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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 RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DIMEDIASI PROFITABILITAS Ferly, Wiliam; 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.v7i4.35355

Abstract

In This study aims to determine how the role of capital structure, liquidity, and company size on firm value with profitability as mediation in the health sector industry listed on the Indonesian stock exchange during 2019-2021. the sample that was selected using method of purposive sampling method and valid data as many as 15 companies. data processing techniques using multiple regression analysis assisted by the SmartPLS (Partial Least Square) program. The results showed that capital structure, liquidity and company size had an insignificant effect on firm value. The implication for this research is the need to increase the capital structure, liquidity and size of the company to increase profitability which will increase the value of the company it will bring a good signal to Investors and Stakeholders.
FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN KONSUMEN PRIMER Destiayu , Silvia Elsa; 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.v7i4.35356

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, tangibility, sales growth, and company size on the capital structure in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019–2021 period. The sample used in this study was 35 companies in the primary consumer sector, which were selected based on the purposive sampling method. Data collected with the help of Microsoft Excel 2013 software, and processed using Eviews 12 software shows that in this study profitability (ROA), liquidity (CR) and tangibility (FAR) have a negative effect on capital structure (DER). Meanwhile, capital structure (DER) is unaffected by sales growth (GROWTH) or company size (SIZE). The implication of this study is that managers can pay attention to what factors affect the capital structure because an optimal capital structure can attract the attention of investors.
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE DENGAN MODERASI WORKING CAPITAL REQUIREMENT Salim, Licia Priscilia; Viriany, Viriany
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.v7i4.35357

Abstract

The purpose of this research is to obtain empirical evidence about the effect of leverage and sales growth with working capital requirements as a moderating variable in food and beverage sub-sector companies listed on the Indonesian Stock Exchange during the period of 2019-2021. This research used 48 samples of financial data in company annual reports that have been selected through a purposive sampling method. Data processing in this research was done using moderation regression analysis helped by the EViews 12 program. The results of this research indicate that leverage has a significant and negative effect on firm performance. The implication of this research is that companies need to continue to improve their company's performance and maintain good financial conditions in order to remain competitive in this world economy.
PENGARUH FIRM SIZE, LEVERAGE, NET WORKING CAPITAL, GROWTH OPPORTUNITY TERHADAP CASH HOLDING Yacub, Shannen Evelyn; 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.v7i4.35358

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of firm size, leverage, net working capital, growth opportunities on cash holdings. This study uses secondary data obtained from the financial reports of property and real estate companies through the website www.idx.co.id.. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021 . This research was conducted by taking 27 samples of companies that match the predetermined criteria and using multiple linear analysis tests with purposive sampling technique with quantitative methods. The results of the partial test (t test) show that firm size and leverage have a significant effect on cash holdings, while net working capital and growth opportunities have no significant effect on cash holdings. The implication of this research is the need for appropriate company policies for managing cash on hold, in order to earn profits effectively.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI MODERASI Seraphine, Adeline; Suhendah, Rousilita
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.v7i4.35472

Abstract

The purpose of this study is to prove in real terms what effect liquidity, leverage, sales growth have on financial distress moderated by firm size in tourism sector companies listed on the Indonesia Stock Exchange companies listed on the Indonesia Stock Exchange for the periode 2020-2022. This study used 16 samples of companies selected by purposive sampling and the the data was managed with EViews version 12th. The results obtained from this study, namely liquidity has a positive effect on financial distress, while leverage has a negative effect on financial distress, while sales growth does not have a significant effect on financial distress. The implications obtained are used as input for companies to project financial distress so that they can prepare appropriate actions.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR HOTEL, RESTORAN DAN PARIWISATA SEBELUM DAN SAAT PANDEMI COVID-19 Oktavia, Erika; Suhendah, Rousilita
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.v7i4.35473

Abstract

This research aims to examine differences in the financial performance of companies in the hotel, restaurant and tourism sub-sector before and during the COVID-19 pandemic which were listed on the Indonesia Stock Exchange for the period 2019 and 2020. The sample in this study was selected based on purposive sampling with certain criteria, resulting in 33 companies operating in the hotel, restaurant and tourism sub-sectors. This research also uses secondary data in the form of financial reports obtained from the sites www.Idx.co.id and www.britama.com. The data in this research was processed using the SPSS and Microsoft Excel programs. The results of this research show that there are significant differences in profitability, leverage and activity before and during the COVID-19 pandemic. Meanwhile, there was no significant difference in liquidity before and during the COVID-19 pandemic.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Yulianson, Willy; Hastuti, Rini Tri
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.v7i4.35668

Abstract

This study aims to show the influence of firm size, leverage and liquidity partially on firm value. This study uses a sample of company data listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is purposive sampling method and the samples used are 26 companies. the sample used was 78 data which was processed and analyzed using eviews 12 (econometrics views). but it does not have a significant effect, while the firm size variable has a negative relationship to firm value but has a significant effect.

Page 137 of 137 | Total Record : 1367

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