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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, KESEMPATAN INVESTASI, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Winnie Taurisia Pranata; 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/sb7rx255

Abstract

This research intends to determine the influence of profitability, leverage, company size, and investment opportunities on dividend policy in banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This study used a sample of 31 data with a purposive sampling method. This study uses data processing techniques multiple regression analysis with the SPSS ver 26 application and Google Sheets in processing the data. The results show that leverage has a positive and significant effect on dividend policy. While profitability and investment opportunities do not have a positive effect on dividend policy. Firm size has no negative effect on dividend policy. The implication of this research is the need to increase the influence of profitability, leverage, investment opportunities, and company size on dividend policy so as to provide a good signal to investors.
FAKTOR YANG MEMPENGARUHI KEBANGKRUTAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BEI DENGAN MODEL ALTMAN Z SCORE Michelle Corina Angela; Susanto Salim; Syanti Dewi
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/z91e7631

Abstract

The goal of this research is to examine empirically the influence of the variables in the Altman Z-Score, namely Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax (EBIT) to Total Assets, and Market Value Equity to Total Liabilities on Financial Distress in conventional banking listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Samples used in this study were 96 samples selected using the purposive sampling method. Data is processed with Eviews 12. The results of this study indicate that Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax to Total Assets, and Market Value Equity to Total Liabilities have a significant positive effect on financial distress.
FAKTOR – FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA Felixianto Rozali; Liana Susanto
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: 10.24912/0jc9g823

Abstract

The purpose of this study is to obtain empirical evidence on the impact of profitability, liquidity and firm size on the capital structure of industrial sector firms listed on the Indonesian Stock Exchange for the period 2019-2021. is. The survey sample size was 36 companies from industries selected by a purposive sampling method. Study data were analyzed using multiple linear regression analysis techniques processed with Eviews 9 software. The results of this study show that profitability and firm size do not significantly affect capital structure. Liquidity has a significant negative impact on the capital structure. The implication of this study is that companies can create superior capital structures by paying attention to the components involved to increase investor confidence in their investments.
PENGARUH PROFITABILITAS, RASIO NILAI PASAR DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM Ferdie Hansel Budianto; Rosmita Rasyid
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/w8qh7z76

Abstract

This study's goal is to examine the impact of profitability, market value ratio, and firm size on stock prices ininfrastructure companies listed on the Indonesia Stock Exchange (IDX). The population for this study is from the period 2019 – 2021 using 186 data which consists of 62 infrastructure companies. Multiple linear regression analysis was employed in this study's data analysis to evaluate the hypothesis, and the research's data processing tools included SPSS Version 25 and Microsoft Excel 2013. The results of this study indicate that profitability has a significant and positive effect on stock prices. While the market value ratio does not have a significant and positive effect on stock prices. And firm size has a significant and positive effect on stock prices.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Angelica Gisella; Sofia Prima Dewi
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: 10.24912/6e7gxd83

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors that influence firm value which includes return on asset, cash holding, and managerial ownership as moderating variable. The research was conducted towards 36 manufacturing companies in consumer goods variable, miscellaneous industry sector, and basic and chemical industry sector in 2019-2021. This study was conducted with a sample of 106 data with purposive sampling technique with multiple regression analysis. Data processing in this studymuses the Eviews 12 program. The result of this study shows that return on asset has positive effect on firm value, cash holding has negative effect on firm value, and managerial ownership has no negative effect on firm value. In addiction, managerial ownership cannot moderate the effect of return on asset on firm value. The implication of this study is expected to provide benefits for the development of knowledge such as contributions that can be useful in economics and business studies, especially accounting which are generally related to company value.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA PERUSAHAAN PROPERTIES DAN REAL ESTATE Tasya Clarissa; Utoyo Widayat
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/yy8xbm79

Abstract

This research aims to obtain empirical evidence regarding the effect of auditor tenure, auditor size, auditor switching, and total asset growth on audit quality in properties and real estate sector companies on the IDX for the 2018-2021 period. The sample used in this research was selected by purposive sampling method with valid data as many as 46 companies. The data processing technique used in this research is logistic regression analysis using the Eviews application version 12 and Microsoft Excel 2010. The results of this research indicate that auditor tenure and auditor switching have a significant influence on audit quality. Meanwhile, auditor size and total asset growth do not have a significant effect on audit quality. The implications obtained from this research are the need for awareness from both the client and the auditor to pay attention to tenure auditors and conduct auditor switching to the procedures needed to maintain skepticism of both parties and improve audit quality in companies.
FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MEDIASI PROFITABILITY PADA PERUSAHAAN SEKTOR PROPERTI Erryka Goritman; Henryanto Wijaya
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: 10.24912/1tgg4c10

Abstract

The goal of this study is to empirically examine the effect of firm’s capital structure, managerial ownership, and firm size on the firm value through profitability mediation in property sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The samples in this study are 153 companies selected using purposive sampling method. Data processing techniques using SEM-PLS method helped by SmartPLS 4.0.8.4. The results showed that firm value and profitability were positively but not significantly influenced by capital structure, while managerial ownership and firm size had a negative but not significant effect on firm value and profitability. Firm value is negatively and not significantly affected by profitability, and profitability does not succeed in mediating the effect of capital structure, managerial ownership, and firm size on firm value. The implication of this study is the need to consider external factors in determining firm value.
FIRM SIZE MEMODERASI PENGARUH FINANCIAL RATIO DAN FIRM AGE TERHADAP FIRM VALUE Angelica Suciadi; Yanti Yanti
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: 10.24912/64wvtd97

Abstract

This study aims to find out how the effect of financial ratios and company age on company value, and the effect of company size on company value in the consumer cyclical sector listed on the Indonesia Stock Exchange during 2017-2021. The sample was selected by purposive sampling method and the valid data are 63 companies. The data processing technique uses multiple regression analysis and moderated regression analysis assisted by the Eviews program version 12 and Microsoft Excel 2013. The results of this study indicate that leverage has a positive effect on firm value, liquidity and firm age has a negative effect on firm value, and profitability, activity, and firm size do not effect on firm value. Based on the results of the moderation test, firm size can moderate the effect of profitability, leverage, activity, and firm age on firm value. However, firm size cannot moderate the effect of liquidity on firm value. The implication in this study is the need for more optimal management performance in managing the company so that it can provide a positive signal for investors which is reflected in the financial statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR SEKTOR KONSUMEN NON-PRIMER Marcella Marcella; Augustpaosa Nariman
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/tc3s8g87

Abstract

This study aimed to find out how the influence of profitability, leverage, firm size, liquidity and cash flow on cash holdingin manufacturing companies consumer non-cylicals sector were listed on Indonesia Stock Exchange during the 2019-2021 period. The sample selection method in this study used a purposive sampling method with valid data of 48companies. The data were processed using multiple regression analysis techniques with the help of SPSS (Statistical Program for Social Science) Version 26 program and Microsoft Excel 2010. The results of this study indicated that profitability and liquidity had significant positive effect on cash holding. The implication of this research is the need to increase profitability and liquidity in order to increase cash holding within the company.
PENGARUH LEVERAGE, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INCOME SMOOTHING DENGAN MODERASI FIRM SIZE Shela Thenisia; Agustin Ekadjaja
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/tcs7ax80

Abstract

The purpose of this study is to empirically examine the influence of leverage, profitability, and institutional ownership on income smoothing practices with firm size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2021 period. There were 40 samples of infrastructure companies that have been selected by purposive sampling technique with a total of 120 data for three years. Data processing used logistic regression analysis with EViews 12 software. The result showed that leverage has a negative influence on income smoothing while profitability and institutional ownership have no influence on income smoothing. Firm size does not moderate leverage and profitability influence on income smoothing practices and strengthens the influence of institutional ownership on income smoothing.

Page 143 of 146 | Total Record : 1457

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