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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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PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR Frederica Elysia Wana; Tony Sudirgo
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.v8i1.36144

Abstract

The research has a purpose to know and anatomize the effect of liquidity, leverage, and profitability on Financial Distress of companies in the Sector of Consumer Non-Cyclicals listed on Indonesia Stock Exchange in 2019 – 2021. The research uses quantitative methods and purposive sampling techniques with a sample of 73 Consumer Non-Cyclicals companies. The processed data is a secondary data from financial reports obtained from the Indonesia Stock Exchange website and company official site. Data processing uses the IBM SPSS Statistics 26 application. The results shows that liquidity, leverage, and profitability has a positive and significant effect on Financial Distress. The implication of conducting this research is that companies need to know the factors that can influence Financial Distress to prevent bankruptcy risk.
FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI Audrey Adelia Gunawan; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

The purpose of this study is to analyze the effect of firm size, leverage, profitability, and liquidity on the firm value. This research was conducted on consumer cyclicals sector companies (non-primary consumers) listed on the Indonesia Stock Exchange from 2018 to 2021, samples were selected using the purposive sampling method based on data that matched the criteria of 54 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for windows released 16. The results of this study show that the size of the company affects the value of the company. Meanwhile, leverage, profitability, and liquidity have no effect on the firm.
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

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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 (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.
FAKTOR YANG BERKAITAN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR MAKANAN DAN MUNUMAN Rio Irwanto; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

The researchhobjectives are aimed at examining the relationship between profitability, capital structure and company growth on firm value in thenfooddand beverage.sub-sector listeddonnthe IDX forrthe 2019-2021 period. The data used in this study are secondary data in quantitative form. The research sample contained in this research was 26 companies. The test used to test the data is the Spearman Rank Correlation test through the SPSS version 25 program. The results of this study indicate that profitability is weakly, positively and significantly related to firmnvalue, capital structure is moderately, negatively and insignificantly related to firm value and firm growth is weakly, negatively and insignificantly related to firm value. The implication of this research is the need for increased earnings managementtin obtaining profits and capital structure management in corporate funding and loans in order to increase firm value.
FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN INFRASTRUKTUR Jason Alejandro; 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.v8i1.36149

Abstract

This research was used to determine the effect of company size, net working capital, profitability, and debt on cash ownership in infrastructure companies that have been listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using a purposive sampling method and valid data for used in the study, namely 20 companies. In this study using data processing techniques from multiple regression analysis using the SPSS version 25 program and Microsoft Excel 2021. The results of this study prove that net working capital has a significant effect on cash holdings, and the rest has no significant effect on cash holdings. The result of this study is that net working capital has a positive and significant effect on cash holdings. Firm size and debt have no significant negative effect on cash holdings, and profitability has no significant positive effect on cash holdings.
KEEFEKTIVAN ACCRUAL BASIS DAN CASH BASIS DALAM MELAKUKAN PREDIKSI FUTURE CASH FLOW Lalita Cahyarani; Ardiansyah Ardiansyah
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

This study aims to prove the effectiveness of using the accrual and cash basis in predicting the future cash flow of manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the 2018, 2019 and 2020 periods. The purposive sampling method is used in this study with the use of as many as 153 sample data from manufacturing industry companies obtained from company financial reports published on the website of the Indonesia Stock Exchange. Testing was carried out by running the SPSS version 25 software program by testing hypotheses on the independent and dependent variables that had been determined and then carrying out multiple linear regression analysis. The results show that earnings and cash flow are partially accepted, so they affect future cash flow. The results of this study show that simultaneously earnings and cash flow have a significant effect on future cash flow.
PENGARUH LEVERAGE, RETURN ON ASSET, DAN SIZE TERHADAP TAX AVOIDANCE Rika Valentia; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

The purpose of this study is to know if there is an effect of leverage, institutional ownership, and profitability on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. This study uses 38 samples of industrial sector companies selected using a purposive sampling method. The data used was secondary data in the form of financial statements obtained from the IDX official website. The data is processed using multiple regression analysis with SPSS 25. The results of the study show that return on assets has a significant positive influence on tax avoidance, while leverage and size have no influence on tax avoidance. The implications of this study is to indicate that return on assets can affect companies in doing tax avoidance. Having a high profit will cause the company to do tax avoidance.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET TERHADAP STRUKTUR MODAL Reina Angreani; 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.v8i1.36152

Abstract

This study aims to determine the effect of profitability, liquidity, and asset structure on capital structure with company size as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for a 4-year period from 2018 to 2021. Methods The technique used in this research is the purposive sampling method selection technique with a total sample of 208 data consisting of 52 companies. The data processing technique uses multiple linear regression analysis which is processed with the Eviews 12.0 application and Microsoft Office 365 Excel. The research results show that the variables of profitability and liquidity have a negative effect on capital structure and asset structure have a positive effect on capital structure. The moderating variable, namely company size, is unable to moderate the influence of the three financial factors (profitability, liquidity, and asset structure) on capital structure. The implication of this research is the importance of company management to know and pay attention to the factors that can affect the capital structure with the aim of achieving optimal capital structure.
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Meilina Halda; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

Company value has an important role in the development of a company's business. The value of the company can reflect the financial condition of the company, where the company will compete in increasing or maintaining the value of the company. The company's efforts to increase the value of the company can be done by analyzing the factors that influence the value of the company. This research was conducted with the aim to determine the influence of the factors that influence the value of the company, namely, company growth, profitability, and capital structure. The sample in this study was selected by purposive sampling technique with valid data, namely 64 companies in the primary consumer sector. Data processing in this study uses multiple regression analysis with the Eviews 12 and Microsoft Excel 2013 programs. The results of this study indicate that only capital structure has a significant influence on firm value. Meanwhile, this study has not shown that company growth and profitability have a significant effect on firm value.
PERAN SANKSI PAJAK, MODERNISASI PELAYANAN PAJAK, PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Aillen Cindy Clara Jofan Wijaya; Widyasari Widyasari
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.v8i1.36154

Abstract

This research was conducted with the aim of knowing the effect of tax sanctions, modernization of tax services, and understanding of taxes on individual taxpayer compliance in DKI Jakarta. The sample was selected by purposive sampling method and valid data were 80 respondents. The data processing technique uses multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2013. The results of the research conducted show that there is a significant positive effect between tax sanctions, service modernization and tax understanding on taxpayer compliance. The implication of this research is that it is necessary to increase the firmness of sanctions, services that utilize technology and public understanding in an effort to increase taxpayer compliance.

Page 141 of 146 | Total Record : 1457

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