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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 1,457 Documents
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PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Gilbert Benedict; 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

Abstract

The purpose of this study is to obtain empirical evidence of the effect of probability, leverage, and liquidity on firm value in manufacture companies listed on the Indonesia Stock Exchange during 2019-2021. This research was conducted using a sample of 33 manufacture companies with selection method of the sample used was random sampling. The result show that probability has no effect on firm value, leverage has a significant positive effect on firm value, liquidity has no effect on firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI FUTURE EARNINGS RESPONSE COEFFICIENT PADA PERBANKAN ASEAN Gabby Naca Stevany; Elsa Imelda
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.v8i1.36156

Abstract

The goal of this research is to determine how corporate social responsibility, company size, company growth, earnings persistence, and earnings volatility affect the future earnings response coefficient on banking in 5 ASEAN countries from 2018 to 2020. The sample used 102 banks as samples selected for purposeful sampling. The data is then examined using multiple linear regression analysis using the program EViews (Econometric Views) version 12. The results of this research indicate that corporate social responsibility has a significant positif effect on future earnings response coefficient and earnings persistence have a significant negative effect on future earnings response coefficient.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA SUB-SEKTOR MAKANAN DAN MINUMAN Novvlerin Meldy; Herlin Tundjung Setijaningsih; Henny Henny
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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Abstract

The research conducted aims to see the effect of profitability and company size on company value. The population in this study is a food and beverage sub-sector listed on the IDX in 2019-2021. The sample collection technique was carried out using purposive sampling samples, with the number of sample data obtained as many as 26 from food and beverage sub-sector companies with a 3-year observation period so that the total sample was 61 data. The processing of this research data will be collected and processed using Microsoft Excel 2016 and using Statistical Package for the Social Science (SPSS) version 25. The result obtained on the basis of the research conducted is that profitability has a positive influence on the firm value and for this test it was also found that it was the firm size that had a significant negative influence on the firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Verren Lee; 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.v8i1.36160

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, firm size, firm growth and liquidity on firm value which is proxied by tobin’s q in consumer non-cylicals sector companies that listed on the Indonesia Stock Exchange (IDX) for 2019-2021 period. This research used 37 primary consumer sector companies with a total of 111 data from the consumer non-cylicals sector companies and the used purposive sampling method. Data processing was processed by multiple regression analysis and used secondary data through the IDX website then inputted and processed using the SPSS software program version 25. The results of this study showed that profitability has significant negative effect on firm value, firm size, firm growth and liquidity have no significant effect on firm value. The implication of this study is the important of the firm value that can influence a positive signal to investors.
FAKTOR – FAKTOR YANG MENYEBABKAN SUATU PERUSAHAAN MELAKUKAN TAX AVOIDANCE Berliana Putri Kurniadi; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/wqnk9z55

Abstract

The purpose of this study is to analyze the effects of profitability, leverage, liquidity, and firm size on tax avoidance of industrial companies listed on the Indonesia Stock Exchange (IDX). The population for this study is from the period 2019 – 2021 using 87 data which consists of 29 industrial companies. The data analysis method used in this study is multiple linear regression analysis to test the hypothesis, SPSS Version 22 Software program and Microsoft Excel 2013 to process data from this research. The results of this study indicate that profitability (ROE) has a significant and negative effect on tax avoidance. While leverage (DER), liquidity (CR) and firm size (SIZE) does not have a significant and positive effect on tax avoidance.
PENGARUH LIKUIDITAS, LEVERAGE, DAN ARUS KAS TERHADAP FINANCIAL DISTRESS Jennifen Wijaya; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/h901dz87

Abstract

The goal of this study is to collect empirical information regarding the effect of liquidity, leverage, and cash flow on financial distress. This study used consumer cyclicals sector companies listed on the IDX in 2019-2021. Samples were selected by purposive sampling method and the data used were 133 data. The obtained data was processed with the E-Views 12 application. According to the study, liquidity has a significant positive effect on financial distress, leverage has a significant negative effect on financial distress, while cash flow has a significant positive effect on financial distress. The study implies that liquidity, leverage, and cash flow influence the decisions of company management, investors, and creditors.
MODIFIKASI BEBAN GAJI TERHADAP PAJAK PERUSAHAAN Jennifer Marcelina Gunawan; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/1wjtc155

Abstract

The purpose of this study is to analyze the effect of salary expense on corporate taxes. The data used is PT TA's data which is engaged in the distribution and trade of medical devices for 2020 and 2021, which consists of: financial reports, salary and benefit data, Article 21 Income Tax Return and Annual Corporate Income Tax Return. The information collected is more focused on salary and benefits expenses. The research used is descriptive research with a quantitative approach that analyzes the calculation of Income Tax Article 21 using the gross method, the net method and the tax allowance method. The data processing used is tabulating and salary calculation analysis. The results of this analysis show that the use of the tax allowance method provides the most economical tax legally. This method has the effect of reducing the company's net profit, because there is an additional allowance expense.
ANALISIS PENGARUH PROFITABILITY, LEVERAGE DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN Olivia Suwanti; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/xvwwj854

Abstract

The purpose of this study is to obtain empirical evidence on the effect of profitability, leverage and firm size on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Sample was selected using purposive sampling data collection technique, This research initially used 228 data samples but after outlier the total sample data used was 141 sample data selected The data processing of this research is supported by the Statistical Product and Service Solutions (SPSS) 26.0 and WPS Office programs. The results obtained show that profitability (ROA) has a positive influence on company value (PBV), while leverage (DER) and firm size (LN) have no significant effect on company value (PBV). The implication of this study is the need to increase profitability that will give a good signal for investors and will increase company value.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 Evander Leonard; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/pwxtr208

Abstract

The aim of this research is to empirically show the effect of company size, and profitability, on the value LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The population for this study is from 2019 using 135 data consisting of 45 companies. This research uses Eviews software version 12 to analyze the hypothesis. The results of this study indicate that profitability and firm size have a large and significant influence on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN Desy Millenia; Linda Santioso
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/kyzzpw45

Abstract

The objective of this study is to look into the effects of profitability, firm size, leverage, growth prospects, and liquidity on dividend policy in consumer non-cyclicals firms listed on the Indonesia Stock Exchange between 2019-2021. Purposive sampling was used to pick the sample, which yielded 29 firms that satisfied the criteria. SPSS (Statistical Product and Service Solution) version 25 is used in this study to do multiple regression analysis and data processing. Profitability has a negative and insignificant effect on dividend policy, firm size has a positive and insignificant effect on dividend policy, leverage has a negative and insignificant effect on dividend policy, growth prospects have a positive and insignificant effect on dividend policy, and liquidity has a positive and significant effect on dividend policy, according to the findings of this study. This research has the potential to be useful to investors and businesses in making decisions.

Page 142 of 146 | Total Record : 1457

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