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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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ANALISIS INSENTIF PPH 21 DITANGGUNG PEMERINTAH DENGAN COVID-19 PADA PT.XYZ TAHUN 2021 Michelle Medeline; Purnamawati Helen Widjaja
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/s8htne87

Abstract

The world is currently being hit by a virus outbreak called Covid-19. The Covid-19 pandemic has affected economic activities around the world, including Indonesia. Many companies have been affected by Covid-19. However, the government still needs to collect taxes and relies heavily on tax revenue to meet the country's spending needs. To stabilize tax revenue during the Covid-19 pandemic, the government provides tax incentives to taxpayers affected by the Covid-19 virus outbreak, one of which is the Income Tax Article 21 Incentive. Using a qualitative descriptive analysis approach, this study collects data and information related to the calculation, depositing, reporting, and recording of Income Tax Article 21 incentives at PT.XYZ.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN SEKTOR PROPERTIES & REAL ESTATE TAHUN 2019-2022 Riki Yanto; Susanto Salim
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/p6cznc98

Abstract

This research aims to examine the effect of profitability, leverage, liquidity, and firm size as independen variables on firm value as dependen variable in the properties & real estate sector listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The research using purposive sampling method and collected 120 samples from 30 companies which meet the requirement. This research uses multiple regresion analysis with SPSS Program Version 21 and Microsoft Excel 2016 to find empirical evidence of influence simultaneously or partially. The result of simultaneous test shows that the variable profitability, leverage, liquidity, and firm size simultaneously have a significant effect on firm value. Based on the results of the partial test, it show that the profitability and leverage partially have a positive and significant effect on firm value. The result of partial test for the variable liquidity show that liquidity has a positive and insignificant effect on firm value. The result of the partial test for the variabel firm size show that firm size has a negative and insignificant effect on firm value.
PENGARUH CORPORATE GOVERNANCE TERHADAP INVESTMENT EFFICIENCY DENGAN INDUSTRY COMPETITION SEBAGAI VARIABEL MODERASI Fenny Luo; 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: 10.24912/81pya055

Abstract

This study aims to determine the effect of corporate governance on investment efficiency and the role of industry competition in financial sector companies that got into the top three categories of Indonesia’s Most Trusted Company Award from the Indonesian Institute for Corporate Directorship in the years between 2015 and 2021. This research uses the financial reports of 29 companies as secondary data samples, selected using the purposive sampling method and examined using multiple regression analysis and moderated regression analysis assisted by the SPSS 26 program. The results of this research indicate that there is no significant effect that corporate governance has on either investment efficiency, overinvestment or underinvestment. Furthermore, the moderating role of industry competition is proven to strengthen the effect that corporate governance has on investment efficiency. The implication of this study is the need to improve the role of corporate governance to increase the efficiency of every decision made by the agents and increase the awareness of the investors of the need to take a company’s industry competition level as a point to consider before making the decision to invest in that company.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS Stella Elvira Saputra; 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: 10.24912/6t7htf84

Abstract

The purpose of this study was to examine the effect of leverage, net working capital, and capital expenditure on cash holding in manufacturing companies in the consumer goods sector listed on the IDX for the 2019-2021 period. Determination of sample selection by applying the purposive sampling method, which resulted in a total sample of 32 companies in this study that met the qualifications. Hypothesis testing is used with the model using multiple regression analysis. This data was processed with EViews (Econometric Views) student version lite 12 software. The results of this study indicate that leverage has a negative effect on cash holding. While net working capital has no effect on cash holding and capital expenditure has no effect on cash holding.
PENGARUH SANKSI PERPAJAKAN, BIAYA KEPATUHAN PAJAK DAN PENERAPAN E-FILING TERHADAP KEPATUHAN WPOP Adelia Azzahra; Widyasari Widyasari
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: 10.24912/45nnf592

Abstract

The aim of the following research is to obtain empirical evidence regarding the impact of sanctions. taxes, fees obedience taxes, and application e-filing towards compliance WPOP on North Jakarta area. This study applied 100 samples taken from questionnaire data from respondents who live in the North Jakarta area with a sample collection procedure use method non-probability sampling and way purposive sampling. The following research was entered and calculated via the Microsoft Excel program and worked on using the SPSS version 25 program. The research technique used in this research is the Classical Assumption Test & Multiple Regression Analysis Test. The conclusion of this research reveals that sanctions taxation impact positively and significantly above obedience WPOP, fees obedience tax impact negatively and significantly above obedience WPOP, and deployment e-filing impact positively and significantly above obedience WPOP.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Angel Mardenia Giovanni; Sri Daryanti; Juni Simina
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/jfhcey95

Abstract

The main objective of this study is to identify and analyze the effect of company size, leverage, profitability, and sales growth on firm value in primary consumer sector companies, the consumer non-cyclicals sub-sector, which are listed on the Indonesia Stock Exchange (IDX). The population for this research is 2019 – 2021 using 104 data consisting of 44 companies in the primary consumer sector, the consumer non-cyclicals sub-sector, which have been selected through a purposive sampling method. The software used to process the data in this study is SPSS 22. The results of this study indicate that company size has no significant and negative effect on firm value, leverage has a significant and positive effect on firm value, profitability has a significant and positive effect on firm value, and Sales growth has a significant and negative effect on firm value.
FIRM SIZE DAN FAKTOR LAIN YANG MEMENGARUHI CASH HOLDING Joane Gabriela Purwakusuma; 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/hvjgfm86

Abstract

This research aims at how the effect of Firm Size, Liquidity, Profitability, and Leverage toward cash holding on plantations and food crops industry listed on the Indonesia Stock Exchange (IDX) in the 4 years period, from 2018 to 2021. The sample was chosen through the purposive sampling technique, and it consisted of 9 valid company’s data. Data processing techniques using multiple regression analysis that helped by EViews 12 edition program and Microsoft Excel 2019. Regression model used in this research is random effect model. The results of this study indicate that liquidity has a positive and significant effect on cash holding. Meanwhile, firm size, profitability, and leverage has no significant effect on cash holding. The implication of this research is the need to increase the supervision of cash holding and cash control of the company, that will increase the optimalization of company’s cash holding. Which will bring a good branding for the investors and stakeholders.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Michelle Rich; 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/c7prcy79

Abstract

This study aims to examine whether liquidity, firm size, capital structure, profitability and social responsibility affect firm value. The population is non-primary consumer sector manufacturing companies that have been consistently listed on the Indonesia Stock Exchange for 3 years, namely the 2019-2021 period. The sampling technique used was purposive sampling. The sampels obtained were 21 companies. Data is processed using Eviews 12 SV. This study shows that liquidity and social responsibility do not have a negative effect on firm value, firm size has a negative effect on firm value, capital structure and profitability have a positive effect on firm value.
FAKTOR PENENTU FIRM VALUE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI BEI Andi Chandra; Merry Susanti
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: 10.24912/1y5m4h39

Abstract

The research objectives was aimed at examining the effect of profitability, liquidity, leverage, firm size, and sales growth on firm value in the consumer non-cyclicals sector listed on the IDX for the 2019-2021 period. Secondary data in quantitative form is the data used in this study. The research sample contained in this research was 24 companies. The data testing technique used was the classic assumption test through the IBM SPSS statistic 25. The results of this study indicated that profitability had a positive and significant effect on firm value, liquidity had no effect and positive on firm value, leverage had no effect and positive on firm value, firm size had a negative and significant effect on firm value and sales growth had no effect and negative on firm value.
FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PROPERTI DAN REAL ESTATE TAHUN 2019-2021 Nathanael Nathanael; Merry Susanti
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/jerx4k88

Abstract

This project aims to obtain empirical evidence about the effect of current ratio, total assets turnover, debt to equity ratio, and firm size on profitability in property and real estate companies listed on the Indonesia Stock Exchange (ISE) for 2019 to 2021 period. This study used purposive sampling as its sampling method. The sample obtained were 46 companies for the 2019 to 2021 period. Data processing on this study held using multiple linear regression analysis assisted by Eviews 12 software. This research showed that debt to equity ratio had a negative and significant effect on profitability, butcurrent ratio, total assets turnover, and firm size had a positive and significant effect on profitability. The outcome of this study is that companies suggested to heed to their own profitability to keep the company activities running and to increase investor’s trust.

Page 145 of 146 | Total Record : 1457

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