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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 1,457 Documents
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FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA SEKTOR INFRASTRUKTUR Deyana Maharani Riantho; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36099

Abstract

This research aims to empirically prove the effect of Profitability, Firm Size, Sales Growth, and Liquidity on Firm Value in registered infrastructure sector companies on IDX for the 2019-2021 period. Data samples were taken using purposive sampling method. After outlier test, 83 valid data were obtained from 40 companies. The results of this research are based on multiple linear regression testing, which uses the SPSS Statistics Version26 for data processing. The results showed that profitability had a significant positive effect on firm value, firm size had a significant negative effect on firm value, while sales growth and liquidity had no significant effect on firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP FIRM VALUE DENGAN INFLASI SEBAGAI VARIABEL MODERASI Jessica Irawan; Jonnardi Jonnardi
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36104

Abstract

The purpose of-this study-is to analyze the effect-of profitability, liquidity and leverage on firm value with inflation as a_moderating variable in property companies listed_on the Indonesia Stock Exchange (IDX) in 2019-2022. This study used 52 companies and used a purposive sampling technique. This study uses the Eviews 12 program. The results of this study indicate that profitability has a positive and insignificant effect on firm value. Liquidity has negative and insignificant effect on firm value. Leverage has positivesand significant effect on firm value. In addition, in this study inflation cannot significantly moderate the effect of profitability and leverage on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Vincent Maxime Sullivan; Jonnardi Jonnardi
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36106

Abstract

This study aims to find out the effects of taxpayer awareness, perceptions of tax justice, tax sanctions, and trust in the government on individual taxpayer compliance in West Jakarta City. The sample will be selected using the purposive sampling method and the data used are 100 individual taxpayers domiciled in West Jakarta. Data processing techniques are processed using Smart-PLS 3.3. The result of the study here illustrate that taxpayer awareness has no significant effect on taxpayer compliance. Perception of tax justice has no significant effect on taxpayer compliance. Tax sanctions have significant and significant effect on taxpayer compliance. Trust in the government has no significant effect on taxpayer compliance. The implication of the research is to increase knowledge about taxes and carry out their obligations as taxpayers.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI INDONESIA Jonnie Fernando; Nurnainun Bangun
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36107

Abstract

The purpose of this research is to find out the factors that influence income smoothing practices, namely financial leverage, company size and return on assets (ROA) in basic and chemical industrial companies listed on the Indonesia Stock Exchange in 2019-2021. This study used 36 data from basic industrial and chemical companies that had been selected using a purposive sampling method with a total of 108 data for three years. The data in this study uses secondary data, namely financial reports. This study uses Eviews 12 to process data and is tested by logistic regression analysis. The results showed that financial leverage and firm size had a significant effect on income smoothing while return on assets (ROA) had no significant effect on income smoothing. The implication of this research is for investors to avoid income smoothing practices by paying attention to the amount of financial leverage and company size. The selected company should have small financial leverage and for the company to be able to apply the principles of good governance so that the disclosure of financial statements avoids income smoothing practices so as to provide a good signal for investors.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fianny Andrea; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36108

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of liquidity and capital structure on company performance with firm size as moderating variable. The research was conducted at manufacturing companies in the basic and chemical industry sectors, the consumer goods industry, and various industries for the 2019-2021 period. This study uses secondary data. This research was conducted with a sample of 78 company data with the technique used in this research is purposive sampling. Data processing in this study uses the E-views 12 program. The results obtained from this study indicate that liquidity and company size has a positive influence on company performance, while the capital structure has no positive effect on company performance. In addition, firm size can moderate the effect of liquidity on firm performance, while the firm size cannot moderate the effect of capital structure on firm performance.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL Jolin Jolin; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36109

Abstract

The purpose of this research is to determine the effect of profitability (ROA), liquidity (CR), firm size (SIZE), and asset structure (AS) on capital structure (DER) in property and real estate companies listed on the Indonesia Stock Exchange for the periode 2019-2021 using a sample of 107 companies selected through purposive sampling to obtain valid data. Processing sample data using the Statistical Package for the Social Sciences version 26. The result of the F test, the result of this study indicate that ROA, CR, SIZE, and AS simultaneously have significant effect on DER. The result of the T test show that ROA and CR have a negative and significant impact on DER. Meantime, SIZE and AS have a positive and significant impact on DER.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Calvin Wiratama; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36110

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors that influence firm value which include profitability, leverage, company size, with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses secondary data. This research was conducted with a sample of 35 manufacturing companies with the technique used in this research is purposive sampling. Data processing in this study used the SPSS 28 program. The results obtained from this study indicate that profitability has a positive effect on firm value, while leverage, firm size, and dividend policy do not have a positive effect on firm value. The results also show that dividend policy does not moderate the effect of profitability and leverage on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSUMEN PRIMER Marvinico Lauren; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36111

Abstract

This research aims to obtain the results of the effect of leverage, sales growth, liquidity, and firm size on the financial performance of Consumer Non-Cyclicals Sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The method used in this research in sampling was purposive sampling. and obtained as many as 42 samples of companies. This research performs data processing using Eviews version 12 and WPS Office. The results of this research showed that leverage has a negative effect on financial performance, sales growth and firm size have a positive effect on financial performance, and liquidity has no effect on financial performance. The implication of this research is that a company's financial performance can be influenced by many factors, therefore companies need maximum consideration if they want to improve their financial performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING DI PERUSAHAAN BARANG KONSUMSI Rendy Gunawan; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36112

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of firm size, leverage and profitability on cash holdings. This research uses data from 51 companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this research was non-probability sampling = purposive sampling with predetermined criteria which was processed by the Statistical Package for the Social Science (SPSS) program. Based on the research, the results obtained are that firm size has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding and profitability has a significant positive effect on cash holding.
PENGARUH RASIO KEUANGAN DAN INVESTMENT OPPORTUNITY TERHADAP FIRM VALUE DIMODERASI FIRM SIZE Renard Rustanton; Yanti Yanti
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36113

Abstract

The main purpose of this research is to analyze the effect of profitability, leverage, liquidity, activity and investment opportunity set on the firm value, with firm size as moderating variable on consumer cyclical companies listed on Indonesian Stock Exchange in the period of 2017-2021. This research uses purposive sampling method, and there were 56 companies obtained as samples for this research. The analysis methods in this research are based on multiple regression analysis and moderated regression analysis which are processed using EViews 13 software. Based on the results of this research, the variable leverage and firm size partially had negative and significant effect on firm value. Investment opportunity set partially had a positive and significant effect on the firm value. Profitability, liquidity, and activity partially had no significant effect on firm value. Meanwhile, firm size was able to moderate the effect of profitability, leverage, and activity on the firm value. The implication of this research is that a company has to be active and able to make the right decision because with a high opportunity rate and good decision making, the investors will be more interested in investing on the company which will result in the increase of firm value.

Page 138 of 146 | Total Record : 1457

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