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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-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Karen Patricia; Viriany Viriany
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

Abstract

The purpose of this study was to determine the effect of profitability and liquidity on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange from 2019 to 2021, with company size acting as a moderating variable. Purposive sampling was used to select the sample, which included valid data from fourteen companies. The data processing technique employs moderation regression analysis and classic assumptions, which are aided by Eviews version 12. According to the findings of this study, profitability as an independent variable has a negative and significant impact on dependent variable, firm value, whereas liquidity has a positive but insignificant impact on the dependent variable, firm value. Meanwhile, company size can moderate the impact of profitability on company value, but it cannot moderate the impact of liquidity on company value. This research focuses on the need to increase the company's ability to generate profits in order to grow the company's size and attract investors.
FAKTOR YANG MEMENGARUHI TAX AVOIDANCE DENGAN MENGGUNAKAN LEVERAGE SEBAGAI MODERASI Audrey Da Rosa; 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.v8i1.36115

Abstract

This research focuses at how the role of thin capitalization, profitability, and transfer pricing aggressiveness on tax avoidance, and the effect of leverage as a moderating variable on food and beverages sub-sector listed on the Indonesia Stock Exchange (BEI) during 2019-2021. The sample was selected using purposive sampling method with the valid data was 51 samples. Data processing techniques using multiple regression analysis was helped by SPSS program version 29 for windows. The results of this study indicate that the aggressiveness of transfer pricing has a significant negative effect on tax avoidance, while thin capitalization and profitability do not have a significant effect on tax avoidance. Leverage can moderate the relationship between profitability and tax avoidance, but cannot moderate the relationship between thin capitalization and transfer pricing aggressiveness towards tax avoidance. The implication of this research is that the aggressiveness of transfer pricing, increasing profitability ratios, and the high practice of thin capitalization need not worry investors, because these actions do not necessarily indicate tax avoidance by companies.
FAKTOR FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN INFRASTRUKTUR Devina Dharma Putri; Vidyarto Nugroho
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.v8i1.36116

Abstract

The purpose of this study is to find out how the influence of asset structure, profitability, firm size, asset growth, and liquidity has on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The selection of the research sample used the purposive sampling method and the data that matched the criteria were 16 companies. The data processing technique uses multiple regression analysis assisted by the Eviews 12 (Econometric Views) and Microsoft Excel 2019. The results of this study is asset structure, profitability, firm size are significant to capital structure, while assets growth, and liquidity are not significant to the capital structure. The implication of this research is that infrastructure companies need to increase asset growth and liquidity to improve the company's capital structure which will attract investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEBELUM DAN DI MASA COVID-19 Melania Amelita; 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.v8i1.36118

Abstract

This research aims to find out how the influence of variables that affect company value before and during the Covid-19 pandemic on basic materials companies listed on the IDX during 2018-2021. Sample was chosen by purposive sampling method and the valid data was 30 companies. Data processing methods with multiple regression analysis helped by SPSS program and Microsoft Excel 2019. The test results before the pandemic showed that company size had an effect on firm value, while capital structure, profitability and audit quality had no effect on firm value. Test results during the pandemic showed that capital structure, profitability, and company size had an effect on firm value, while audit quality had no effect on firm value. The results of the different test gave conclusion that there is no distinction in the average firm value before and during the covid-19 pandemic period. The implication of this research is the need for adaption to conditions with uncertain circumstances and carry out financial management strategies so that decisions taken provide added value to the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Neessy Neessy; Augustpaosa Nariman
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.v8i1.36122

Abstract

The purpose of this research is to determine factors in this study influence capital structure consisting of liquidity, profitability, aset structure and firm size in manufacturing companies in consumer non cyclicals sectors listed in Indonesia Stock Exchange in 2019-2021. Purposive Sampling was used in this study sampling, which resulted in 132 form 44 companies. Data processing uses Eviews version 12. The result showed that liquidity, profitability, asset structure and firmsize has negative substantial impact on capital structure.
PENGARUH DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER DI INDONESIA Tiara Rose; Sufiyati Sufiyati
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.v8i1.36123

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of debt to equity ratio (DER), current ratio (CR), total asset turnover (TATO), firm size (SIZE), and cash turnover (CTO) on return on assets (ROA) for primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2021. The selection of samples using purposive sampling method and valid data is 29 companies. Data processing in this study used multiple regression analysis techniques with the Eviews software program version 12.0 and Microsoft Excel 2013. The results obtained showed that DER and TATO had a significant effect on ROA, but CR, SIZE, and CTO had no significant effect on ROA. The implication of this research is the need to carry out evaluations that are useful in making decisions in an effort to improve the company's financial performance which will provide a good signal for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN CONSUMER NON-CYCLICALS Ryan Filbert Antoni; 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.v8i1.36124

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity and firm size on capital structure in consumer non-cyclicals companies. The sampling technique used was purposive sampling. The sample data in this study were 90 sample data. This study uses secondary data that is processed using Eviews version 12. The results of the F test show that profitability, liquidity and firm size together have a significant effect on capital structure. The results of the t test show that firm size have a positive and significant effect on capital structure while profitability and liquidity has a negative and significant effect on capital structure.
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN CONSUMER NON-CYCLICALS Mario Devan; 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.v8i1.36125

Abstract

This investigation was done with the aim of gathering empiricall evidence on the effect of Profitability, Leverage, Firm Size, and Growth Opportunities on Cash Holding. Consumer non cyclicals companies that listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021 are the subjects that will be used in this investigation. The experiment was performed out on 90 data from 30 samples of consumer non cylicals companies that were processed using the purposive sampling technique. EViews ver 12.0 programs will be used for processing the data. The investigation conducted shows that profitabillity and Firm Size do not have a significant positive effect on Cash Holding, Leverage has a significant positive effect on Cash Holding, and growth opportunity do not have a significant negative effect on cash holding.
PENGARUH LEVERAGE, PROFITABILITAS, SALES GROWTH, DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS Jennifer Patricia; 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.v8i1.36126

Abstract

This research aims to find empirical evidence related to the effect of Leverage, Profitability, Sales Growth, Firm Size on a company's financial distress. The population is the basic materials companies listed on the Indonesian Stock Exchange from 2019-2021. The method used is purposive sampling, a sample of 23 companies was obtained . The data analysis used in this research is Multiple Linear Regression Analysis. The analysis program used is Eviews 12. The results show that profitability has a negative effect on financial distress, and firm size has a positive effect on financial distress. While leverage and sales growth have no effect on financial distress. The implication of this research is that companies need to improve efficiency so that there is an increase in profits so as to prevent financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS Michelle Patricia Citra; 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.v8i1.36128

Abstract

This research plans to figure out how the representation of liquidity, leverage, firm size, dan working capital turnover on company performance in the consumer noncyclicals sector listed on the Indonesia Stock Exchange during 2018-2021 period. Sample was selected using purposive sampling method and should be able to fulfill the criteria which is 30 companies. Data processing techniques using multiple regression analysis and Wilcoxon signed rank test with Microsoft Excel 365 and SPSS (Statistical Product and Service Solution) program. The results of this research indicate that firm size does have a significant influence on firm perfomance, while liquidity, leverage, and working capital turnover does not have a a significant influence on firm performance in the pre pandemic. Meanwhile the results also indicate that leverage, size, and working capital does have a significant influence on firm perfomance, while liquidity does not have a a significant influence on firm performance in the during pandemic. In addition, there isn’t any difference between the average firm performance before and during the COVID-19 pandemic.

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