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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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FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE (STUDI PERUSAHAAN BARANG KONSUMSI) Richard Felix; 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/j23g1h18

Abstract

This study is conducted to obtain empirical evidence about the influence of Firm Size, Profitability, and Leverage on Firm Value of Consumer Goods sub sector company listed on the Indonesia Stock Exchange during 2019- 2021 based on Jakarta Stock Industrial Classification (JASICA). The sampling method of this study is purposive sampling to obtains 19 Consumer Goods Company to obtain 57 data. Analysis techniques used in this study is moderated regression analysis (MRA). This study used Eviews 12 SV to analyze panel data of this study. The results showed that Profitability significantly affected Firm Value, But Firm Size and Leverage have significantly negative effect and did not affect Firm Value. The implication of this study are the need to increase the effectiveness of assets owned by the companies and the need of company management ability to manage the debt owned that will will bring a positive signal for investors.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL Andrew Van Breeman; 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/f5aegv51

Abstract

This research was conducted with the aim to determine the effect of leverage, liquidity, capital intensity on tax aggressiveness. The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange during 2019-2021. In selecting the sample in this study using a purposive sampling method and obtained as many as 40 sample companies. In this study, the data processing technique used is logistic regression analysis and uses the IBM SPSS Statistics application version 25. The results of this study indicate that leverage and liquidity have no significant effect on tax aggressiveness, and capital intensity has a significant effect on tax aggressiveness.
FAKTOR YANG MEMPENGARUHI CSRD PADA PERUSAHAAN CONSUMER NON-CYCLICAL PERIODE 2019-2021 Felix Colim; 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: 10.24912/7gf16g70

Abstract

This research was made with the aim of studying and obtaining empirical evidence regarding the iinfluence, profitability, liquidity, firm size, and solvency on the value of CSRD of non-cyclical consumer companies listed on the IDX for the 2019-2021 periods. The study used secondary data obtained at www.idx.co.id, samples that match the criteria were taken from as many as 30 companies. This research used a purposive sampling method. The techniques that were used for data analysis were descriptive statistics and the method for testing the hypothesis was the regression method which was processed by Eviews12. CSRD uses the GRI-4 standard. This study reveals that profitability, firm size, and solvency have significant effects on the value of CSRD while the current ratio has no significant effects on the value of CSRD. The implications of this study are to pay attention to profitability, firm size, and solvency to improve the value of CSRD.
PENGARUH LEVERAGE, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Jimmy Winata; Lukman Surjadi
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/fxdj4c39

Abstract

This study aims to determine the effect of leverage, dividend policy, and firm size on firm value in manufacturing companies listed on the Indonesian stock exchange during 2018-2020. The sample was selected using purposive sampling method and 39 companies valid data. The data processing technique uses multiple regression analysis assisted by the Eviews 12 SV Lite program and Microsoft Excel 2010. The results of this study indicate that leverage and dividend policy do not have a significant effect on firm value while firm size has a significant effect on firm value. Leverage has no effect on firm value because companies tend to fund their assets with their own capital. Dividend policy has no significant effect on firm value because most investors do not see how much dividends distributed by the company to shareholders. Firm size has a negative and significant effect on firm value, which means the bigger the company, the lower the value of the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN SEKTOR INDUSTRI Jonathan Jonathan; Jamaludin Iskak
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/vke5mn15

Abstract

The purpose of this research is to examine the effect of Return On Equity, Earning Per Share, and Return On Asset on stock price of industry sector companies listed on the Indonesia Stock Exchange during 2019-2021. Sample was selected using purposive sampling method and results with 36 companies. Data processing techniques using multiple regression analysis with the Eviews 10 program and Microsoft Excel 2016. The results of this study indicate that Return On Equity, Earning Per Share and Return On Asset have insignificant effect on profitability, and firm size has a positive and significant effect on profitability. The implication is the need to To increase stock prices, companies need to pay attention and maintain the company's financial ratios in order to attract investors and increase stock prices.
FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS William Widjaja; Herlin Tundjung Setijaningsih
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/n6s6ks50

Abstract

This study aims to analyze the effect of financial leverage, tax, and firm size on income smoothing at consumer cyclicals companies listed on the Indonesia Stock Exchange during the period of 2019-2021. This study uses 84 samples of consumer cyclicals companies with a total of 252 data for three years that were selected using the purposive sampling method. The data used in this study is secondary data obtained from the financial statements. Binary logistic regression was used to examine the relation between the dependent and independent variables and test the hypotheses. This study used IBM SPSS version 26 and Microsoft Excel 2016 to process the data. The result of this study is that financial leverage and firm size have a significant effect on the practice of income smoothing, while the tax has no significant effect on income smoothing. The implications of this study are as a reference source for other studies related to income smoothing practices supported by agency theory and positive accounting theory. This study also has implications as a consideration in investment decision-making for investors in the future.
ANALISIS PENENTU NILAI PERUSAHAAN DI SEKTOR CONSUMER NON-CYLICALS PERIODE 2022-2024 Mikael Alvin Widarma; Rini Tri Hastuti
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/jpa.v8i2.37482

Abstract

This study examines the effect of profitability and liquidity on firm value, with dividend policy as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The consumer noncyclical sector was selected due to its defensive nature and relatively stable demand; however, prior studies report inconsistent findings regarding the effects of profitability, liquidity, and dividend policy on firm value, creating a research gap. The sample consists of 38 firms selected using purposive sampling, and the data were analyzed using Microsoft Excel 2019 and E-Views version 13. The results indicate that profitability has a positive and significant effect on firm value, while liquidity has no significant effect. Furthermore, dividend policy does not moderate the relationship between profitability and firm value, nor between liquidity and firm value. These findings suggest that, within the consumer non-cyclical sector, firm value is more strongly influenced by thecompany’s ability to generate profits than by liquidity conditions or dividend policy.

Page 146 of 146 | Total Record : 1457

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