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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 CASH HOLDING PADA PERUSAHAAN KONSUMEN PRIMER YANG TERDAFTAR DI BEI Betharia Kurniati; 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.v8i1.36129

Abstract

The purpose of this research is to break down the effect of cash conversion cycle, sales growth, net working capital, profitability, and cash flow on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2019-2021. The sample of this research was selected using a purposive sampling method with a total valid data of 43 companies. This research data was processed using multiple regression analysis by SPSS program (Statistical Product and Service Solution) version 25 and Microsoft Excel 2019. The result of this research shows cash conversion cycle, and net working capital have significant effect on cash holding, and sales growth, profitability, and cash flow have no effect on cash holding. The implication of this research is to provide knowlegde to companies about the importance of the role of cash holdings as company’s operational funds and to be considered by investors by looking at the company’s cash holding ratio for further
STUDI EMPIRIS MENGENAI INDIKATOR - INDIKATOR YANG MAMPU MEMBERIKAN DAMPAK PADA NILAI PERUSAHAAN Sheilia Clarita; 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.v8i1.36130

Abstract

The purpose of this observation was to determine the impact of liquidity, dividend policy and investment decisions on firm value. The independent variable in this study is company value. While the dependent variable in this study is liquidity, dividend policy and investment decisions. The sampling method and technique were purposive sampling Method and non-probability sampling techniques. The population of the research data were 81 companies, and a sample of 9 companies was obtained. The research data was processed using Microsoft Excel and SPSS 22. Based on the results of data analysis, it shows that: (1.) liquidity has an insignificant impact on firm value; (2.) dividend policy has a significant impact on firm value; and (3.) investment decisions has a significant impact on firm value.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Nadia Pricillia; Henryanto Wijaya
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.v8i1.36131

Abstract

This research aims at how the role of institution ownership , managerial ownership, independent director, and firm size on firm value with financial performance as a mediating variable. This research was conducted by taking 45 samples from non-state-owned enterprises healthcare companies and listed in IDX from 2019-2021. Sample was selected using purposive sampling method and SmartPLS 4.0.8.4 is used to analyze data. The results of this study indicate that financial performance has a significant effect on firm value while institutional ownerhsip, managerial ownership, independent director and firm size has not significant effect on firm value. Besides, financial performance can’t mediate the effect of institutional ownership, managerial ownership, independent director and firm size on firm value. The implication of this study is managerial ownership and independent of director must be increase so they can act as investor expect.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERBANKAN Ari Sanjaya; Lukman Suryadi
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.v8i1.36132

Abstract

The purpose of this research was to test the effect of net profit margin, earnings per share, and firm size on stock prices in companies listed on the financial sector consecutively during the 2019-2021 period. Samples on this research were selected using purposive sampling. This study used data from 156 samples companies. Data processed by using the Econometric Views (EViews) 12 Student Version program. Data processing in this research utilize multiple regression equations. The results of this research indicate that net profit margin and earning per share have a negative significant effect on the stock price, and firm size has a positive significant effect on the stock price.
PENGARUH FAKTOR KEUANGAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN PERBANKAN Davin Maverik; Susanto Salim
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.v8i1.36134

Abstract

This study aims to determine the effect of financial factors on bond ratings of banking companies listed on the Indonesia Stock Exchange in 2018-2021. A total of 64 samples of banking sector company data during 2018-2021 were taken using a purposive sampling technique. The tool used for data calculation in this study is EViews 12. The results of the independent variable research obtained in this study reveal that leverage has a significant negative effect, liquidity and profitability have a not significant positive effect on bond ratings.
FAKTOR-FAKTOR YANG MEMPENGARUHI BOARD SIZE SEKTOR PERUSAHAAN MANUFAKTUR Johannes Alvin Lieyanto; 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.v8i1.36136

Abstract

The purpose of this empirical research is to examine the effect of profitability, firm size, leverage, and board of commissioners size on manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses 78 manufacturing companies selected by purposive sampling method with a total of 312 data in four years. This study uses panel data regression analysis. The results of this study are profitability has a positive effect on cash holding, leverage has a negative effect on cash holding, company size has a positive effect on cash holding, board size has a negative effect on cash holding.
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI Nadya Tamara Halim; 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 | DOI: 10.24912/jpa.v8i1.36138

Abstract

The purpose of this research is to analyze whether profitability and leverage affect company value, and to see the ability of company size to moderate this relationship in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample for this study was selected through a non-probability sampling technique, precisely purposive sampling, and the valid data were 23 companies. Data analysis using descriptive statistics, classical assumption tests, panel data regression hypothesis testing and moderated regression analysis (MRA) assisted by the Eviews program version 12 and Microsoft Excel 2013. The results of this study indicate that profitability and leverage have no significant effect on firm value. Firm size can moderate the effect of profitability on firm value but cannot moderate the effect of leverage on firm value. The implication of this research is that companies need to improve their capabilities so that they can be more effective in managing the company so that it will increase the value of the company which will provide a good signal and attract investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN BASIC MATERIALS YANG TERDAFTAR DI BEI Putri Andriani Arjo; 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.v8i1.36140

Abstract

The purpose of this research is to obtain empirical evidence the effect of human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), capital, and firm size on the firm performance of 2 basic materials companies listed on the Indonesia Stock Exchange in 2019-2021. The sample selection used a purposive sampling method and 47 companies were obtained. The data processing technique uses multiple linear analysis methods with the SPSS Statistics 25 software program. The results of the study simultaneously state that human capital efficiency, structural capital efficiency, capital employed efficiency, capital structure and firm size have a simultaneous effect on firm performance. The results of the study partially stated that partially stated that capital structure and firm size had a significant effect on firm performance while human capital efficiency, structural capital efficiency, capital employed efficiency had no significant effect. The implication of this research is that companies manage their resources in order to improve company performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN NON- CYCLICALS DI BEI Rafi Zaki Prakoso; F.X. Kurniawan Tjakrawala
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.v8i1.36141

Abstract

This study aims to determine the effect of leverage, profitability and growth opportunity on cash holdings. The sector used in this study is the consumer non-cyclicals sector (non-primary consumers) listed on the Indonesia Stock Exchange from 2017 to 2020, the sample selection used a purposive sampling method according to the data that had been selected based on criteria, namely 42 companies. The data processing technique uses multiple regression analysis using SPSS (Statistical Product and Service Solution) 25th edition. The results of this study indicate that leverage has no effect on cash holdings. While Profitability and Growth Opportunity affect cash holdings.
ANALISIS PENGUNGKAPAN CSR DAN ENVIRONMENTAL PERFORMANCE TERHADAP STOCK RETURN PADA PERUSAHAAN MANUFAKTUR Michelle Anwar; Hendro Lukman
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.v8i1.36142

Abstract

This research was conducted to explain the effect of disclosure of Corporate Social Responsibility and Environmental Performance on Stock Returns in consumer cyclical and consumer noncyclical manufacturing companies that have been listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample was selected using a purposive sampling method and there were 11 valid manufacturing companies to be tested in this study. Existing data were processed using multiple linear regression analysis with IBM SPSS (Statistical Product and Service Solution) software version 29 and Microsoft Excel 2013. The results of this study stated that Corporate Social Responsibility had no significant and positive effect on Stock Returns and Environmental Performance had no significant and negative effect on Stock Return. The implication of this research is the need to inform PROPER news through the right media and increase CSRD information that is attractive and transparent to generate positive signals for investors and increasing stock returns.

Page 140 of 146 | Total Record : 1457

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