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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 FINANCIAL LEVERAGE, PROFITABILITAS, DAN INSTITUTIONAL OWNERSHIP TERHADAP PRAKTIK INCOME SMOOTHING (PERATAAN LABA) Justin Justin; Nurainun Bangun
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/qfbkn316

Abstract

The purpose of this study is to obtain empirical evidence about the effect of financial leverage, profitability, and institutional ownership towards income smoothing in basic industry and chemical, miscellaneous industry, and consumer goods industry listed on Indonesia Stock Exchange for the period 2019-2021. This study used 65 samples and 195 data from companies in basic industry and chemical, miscellaneous industry, and consumer goods industry that have been selected using purposive sampling technique. The data was processed using Eviews version 12 software. The result of this study shows that financial leverage and profitability have significant negative effect towards income smoothing, while institutional ownership has no effect towards income smoothing.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Nathanael Verrel; Elizabeth Sugiarto
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: 10.24912/28fw3a93

Abstract

This study has the objective of empirically examining the effect of profitability, leverage, and company size on firm value in primary consumer sector companies listed on the Indonesia Stock Exchange in 2020 – 2022. Factors that determine the firm value include ROA, DER, SIZE and PBV. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 25. The sample was selected using a purposive sampling method and 48 companies was the valid data. Based on the results of simultaneous research tests, it shows that the variables profitability, leverage and firm size together have a significant influence on firm value. Based on the results of the partial test research, it shows that profitability and firm size have a significant positive effect on firm value. Meanwhile, leverage has a significant negative effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR MANUFAKTUR Jennifer Alicia Widianto; 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: 10.24912/9e1ene90

Abstract

This study aims to determine whether the value of manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019–2021 period is influenced by company growth, profitability, liquidity, and capital structure. All 181 manufacturing-related companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021 constitute the study population. By method purposive sampling was used to select the sample, which includes 40 firms from the period 2019 to 2021. Multiple linear regression is the data analysis method that has been applied. According to the results of the study, company growth has no effect on firm value, profitability has an positive effect on firm value, liquidity has an positive effect on firm value, and capital structure has no effect on firm value.
PENGARUH PROFITABILITY, LIQUIDITY DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE DENGAN INTEREST RATES SEBAGAI VARIABEL MODERASI Muhammad Arianto; Jonnardi Jonnardi
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/mjwxk219

Abstract

The purpose of this research is to find out whether profitability, liquidity and capital structure can affect firm value, and interest rates can influence the relationship between profitability (ROA), liquidity (CR) and capital structure (DER) to firm value (PBV). The data used to conduct this research is financial report data for the consumer non-cyclicals sector which is listed on the Indonesia Stock Exchange in the period 2018 – 2021. The sample used was 200 obtained from 52 consumer non-cyclical companies. Researchers used simple random sampling technique. Multiple linear regression methods and Moderating Regression Analysis (MRA) were used to test the hypotheses, and 12 reviews for data processing. In this study profitability and capital structure can have a positive and significant effect. While liquidity has a positive and insignificant effect. In this study interest rates can moderate the influence of profitability and capital structure but cannot moderate the effect of liquidity.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE Jervis Jervis; Purnamawati Helen Widjaja; Verawati Verawati
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: 10.24912/8wd6cv79

Abstract

This research was conducted with the aim of finding empirical evidence regarding the effects of profitability, leverage, firm size and institusional ownership toward tax avoidance in energi sector companies listed on the IDX (Indonesian Stock Exchange). The observation period is during 2017-2021. This research used 76 samples obtained using purposive sampling method. The data that has been obtained is then processed using the Microsoft Excel 2019 and SPSS version 26.It is shown that from this research, that the independent variable leverage significantly affects the tax avoidance positively. However institusional ownership significantly affects the tax avoidance negatively. Both profitability and firm size have no affect on tax avoidance.
TINGKAT KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK Stefi Widya Sihombing; Ngadiman Ngadiman
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/ec1qkd57

Abstract

This study has the purpose of knowing the level of compliance wit personal tax obligations in e-filing reporting of Annual Notices (SPT) at the Pratama Cengkareng Tax Service Office. This study aims to obtain empirical evidence regarding the effect of taxpayer awareness on reporting compliance of Annual SPT, Tax penalties on taxpayer compliance on Annual SPT reporting compliance. The Sample selected by probality sampling method and valid data from KPP Pratama Cengkareng. Data processing techniques use multiple regressions analysis assited by the SPPS (Statistical Product and Servise Soluction) For Windows program released 26 and Microsoft Excel in 2019. The results of this study show that tax liability awareness has a positive effect on Anual SPT reporting compliance, tax penalties have a positive effect on Annual SPT reporting compliance and e-filing has a positive effect on Annual SPT reporting compliance.
ANALISIS FAKTOR PERSEPSI RISIKO, LITERASI KEUANGAN, DAN TINGKAT PENDAPATAN TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI DI PASAR SAHAM (STUDI PADA INVESTOR INDIVIDU SEKTOR PERBANKAN DI KOTA JAKARTA DAN TANGERANG TAHUN 2024: PERSPEKTIF AKUNTANSI PRILAKU) Grissia Pearlyn; Michelle Kristian
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: 10.24912/57tzys25

Abstract

Finding out how risk perception, financial literacy, and income level play a role in investment decisions is the driving force for this research. The research population consisted of one hundred seventy-eight individual investors hailing from the cities of Jakarta and Tangerang and the number that did not meet the criteria was eliminated, leaving one hundred and thirty-three individual investors who had investments in banking stocks. Online questionnaires were distributed using the convenience and snowball sampling, and data was analyzed using SPSS 30.0. This study found that people's level of risk perception, financial knowledge, and income level, had positive and substantial effects on their investment decisions. Banking companies should set stock prices that entice investors to put money into banking stocks, according to this study. Individuals should learn more about their own risk tolerance, become more financially literate, and develop investment plans that take their level of income into account as much as possible.
DETERMINAN CSR DENGAN MODERASI KINERJA KEUANGAN PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Audric Emerson; Elsa Imelda
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/ec3wwm22

Abstract

This study aims to determine the effect of managerial ownership and institutional ownership on corporate social responsibility, as well as the moderating effect of financial performance in non-financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample used amounted to 432 data with the purposive sampling technique. Data processing techniques uses EViews 12. The results of this study indicate that managerial ownership and institutional ownership have a significant negative effect on corporate social responsibility. Then the results of the moderation effect test show that financial performance moderates and weakens the relationship between managerial ownership and corporate social responsibility, and does not moderate the relationship between institutional ownership and corporate social responsibility.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN CONSUMER NON-CYCLICALS Edvandi Fam Supra; Vidyarto Nugroho
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/tsseyq11

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and growth opportunity on cash holding in consumer non-cyclicals companies. The sampling technique used was purposive sampling. The sample data in this study were 120 sample data. This study uses secondary data that is processed using IBM SPSS version 22. The results of the F test show that profitability, leverage, firm size, and growth opportunity together have a significant effect on cash holding. The results of the t test show that profitability had a positive and significant effect on cash holding, while leverage has a negative and significant effect on cash holding. Firm size has a positive and insignificant effect on cash holding and growth opportunity has a negative and insignificant effect on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA PERUSAHAAN HEALTHCARE PERIODE 2019–2021 Cindy Cindy; 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/dkesaw55

Abstract

This research is to find out how the influence of firm size, volatility, uniqueness, and tangibility on capital structure in healthcare companies listed on the IDX in the period 2019 to 2021. The sample used in this study was purposive sampling with 15 companies as samples. This research analysis uses panel data regression analysis processed using the E-views 12 application. The results of this study show that Firm size has a positive and significant influence on capital structure, volatility has a positive and insignificant influence on capital structure, uniqueness has a negative and insignificant influence on capital structure, tangibility has a positive and significant influence on capital structure. The implications of this research are expected to help financial management to manage the company's capital structure.

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