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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 1,528 Documents
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PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN PADA SEKTOR ENERGI DAN MINERAL DI INDONESIA Francisca Puspita Rahandani; Ardiansyah
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38837

Abstract

This study investigates the influence of Environmental, Social, and Governance (ESG) disclosure on firm value among energy and mineral sector issuers listed on the Indonesia Stock Exchange for the 2022–2024 period. The sample was selected using purposive sampling, focusing on companies that consistently published audited financial statements and sustainability reports. Multiple linear regression was employed to analyze the dataset. The findings indicate that ESG disclosure exerts a positive and significant impact on firm value. In addition, profitability and firm SIZE were also found to contribute significantly to variations in Price to Book Value (PBV).
KAITAN PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DENGAN STRUKTUR MODAL FOOD AND BEVERAGE BEI Lauren Callista; Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38838

Abstract

This study aims to analyze the association between profitability, liquidity, and company size with capital structure in Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The subjects of this study are Food and Beverage companies that meet the sample criteria. The sample was selected using the purposive sampling method, with valid data consisting of 244 observations from 63 companies. The data used are secondary data in the form of annual financial statements obtained from the Indonesia Stock Exchange. Data processing was conducted using SPSS 21.0 for Windows. The research method used is descriptive quantitative research, the Kolmogorov-Smirnov normality test, and the Spearman correlation test. The results show that profitability and liquidity have a significant negative association with capital structure, while company size has a significant positive association. The implication is that companies need to consider these three indicators in formulating capital structure policies, and investors can use them as considerations in making investment decisions.
LEVERAGE DAN PENGHINDARAN PAJAK: IMPLIKASINYA TERHADAP EARNINGS RESPONSE COEFFICIENT Brigieta Dara Afshiela; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38840

Abstract

This study aims to analyze the effect of Leverage and Penghindaran Pajak on earnings response coefficient (ERC) in primary consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The sample consists of primary consumer manufacturing companies listed on IDX during the observation period. Samples were selected using purposive sampling method. A total of 57 valid company data (171 observations) were used. Data were processed using Eviews 13 software. Panel data regression analysis with Common Effect Model (CEM). The results show that Leverageand Tax Avoidance do not have a significant effect on ERC, either partially or simultaneously. The implication of this study suggests that investors should consider additional variables beyond Leverage and Tax Avoindance when evaluating earnings quality, as these factors alone are insufficient predictors of market response to earnings announcements.
Kaitan Struktur Modal, Likuiditas, dan Profitabilitas dengan Nilai Perusahaan Sektor Consumer Non-cyclicals Emmanuel Tsai Adinata; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38859

Abstract

This study focuses on the correlation between firm value and three internal financial indicators: capital structure, liquidity, and profitability, in the non-cyclical consumer sector of issuers listed on the Indonesia Stock Exchange during the 2022–2024 period. All data analyzed is secondary data obtained from company financial reports on the official Indonesia Stock Exchange website. The research units were selected in stages using a purposive sampling technique, resulting in a sample of 97 companies. The initial data set was 291 observations, which was then reduced to 274 observations after 17 outliers were identified and removed from the test. Because the data did not meet the assumption of normality, the analysis utilized a non-parametric method using Spearman Rank correlation with the help of SPSS. The test results showed that capital structure was not significantly negatively related to firm value, while liquidity also did not show a significant positive relationship. Unlike these two indicators, profitability had a positive and significant relationship with firm value. Thus, in the non-cyclical consumer sector, firm value more strongly reflects a company's profit-generating capacity than its funding composition or liquidity adequacy..
KAITAN LEVERAGE, STRUKTUR MODAL, UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN Ahmad Farel Talmizani Fauzan; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38861

Abstract

The purpose of this study is to examine the relationship between leverage, capital structure, and company size and financial performance in the primary consumer goods subsector, also known as Consumer Non-Cyclicals, listed on the Indonesia Stock Exchange (IDX) for the 2022-2025 period. Return on Assets (ROA) is a proxy for financial performance, Debt to Assets Ratio (DAR) is a proxy for leverage, Debt to Equity Ratio (DER) is a proxy for capital structure, and SIZE, or the natural logarithm of total assets, is a proxy for company size. The approach used in this study is quantitative with associative or correlational methods. The sampling technique used is purposeful sampling based on specific criteria, which obtained 233 observations. Data from the company's annual financial report is used in this study as secondary data. Using SPSS software, data analysis is carried out using the Spearman’s Rank Correlation test. The findings indicate a negative and significant relationship between leverage and financial performance. Furthermore, a significant negative relationship was found between capital structure and financial performance. Meanwhile, a positive but insignificant relationship was found between financial performance and firm size. These results suggest that debt use and financing structure have a greater impact on financial success than firm size.
FENOMENA KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA CENGKARENG Gladys Evelyn Subianto; Jonnardi
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38862

Abstract

This study aims to analyze the influence of taxpayer attitudes, trust in government, and the taxation system on tax compliance among Individual Taxpayers at the Cengkareng Primary Tax Office. This research is motivated by the relatively low level of tax compliance despite the implementation of digital tax system modernization. The study employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 230 respondents selected using purposive sampling techniques. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that taxpayer attitudes, trust in government, and the taxation system have a positive and significant effect on tax compliance, with taxpayer attitudes emerging as the most dominant variable. The R-square value of 0.341 indicates that the model has a moderate explanatory power in explaining tax compliance. This study implies that improving tax compliance can be achieved through strengthening positive taxpayer attitudes, enhancing public trust in government, and developing a more effective and user-friendly taxation system.
ANALISIS PENGARUH PENGUNGKAPAN ESG, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Jocelyn Aurelia; F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38864

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, leverage, and firm size on financial performance. The subjects of this research are energy and consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). By using a purposive sampling method, the study obtained 178 observation data from 63 companies after removing 11 outliers. The data used is secondary data from the 2022–2024 period. For the analysis tools, this research utilized SPSS 25 and Microsoft Excel. The method used to test the hypothesis is multiple linear regression analysis. The results show that ESG disclosure has a positive and significant effect on financial performance. However, leverage has a negative and significant effect, while firm size has a negative but insignificant effect. This implies that implementing good sustainability practices can improve financial performance and serve as a positive signal to attract more investors.
PENGARUH PROFITABILITAS LEVERAGE DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN Wynne Dea Aprillia Tania; FX Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38865

Abstract

This study aims to analyze the impact of profitability, leverage, and liquidity on dividend policy in Consumer Non-Cyclical and Industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Using a purposive sampling method, a sample of 54 companies was selected. Data analysis was performed using multiple linear regression via SPSS version 25 and Microsoft Excel. The empirical results indicate that profitability and leverage exert a significant positive effect on dividend policy, whereas liquidity shows no significant influence. Consequently, companies are expected to prioritize profit margins and optimize debt structures when formulating dividend distributions.
PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR Marchella Ang; Estralita Trisnawati; Henny
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38873

Abstract

This study aims to re-examine the influence of the Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA). The subjects of this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The sampling method used in this study is purposive sampling based on predetermined criteria. The data used consists of secondary data in the form of financial statements from manufacturing companies, with an initial population of 473 companies (591 observations). After outlier handling to meet the normality assumption, the final dataset was adjusted to 189 observations. The tool used for data processing and statistical analysis was SPSS version 25. The research method applied was a descriptive quantitative approach using multiple linear regression analysis. The research results indicate that Total Asset Turnover has a positive and significant effect on Return on Assets. Conversely, the Current Ratio and Debt to Equity Ratio do not have a significant effect on Return on Assets. The implication of this study for management is that it is recommended to further optimize asset turnover efficiency, as Total Asset Turnover has been proven to have a tangible impact on profitability.
PENGARUH EFISIENSI MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN CONSUMER NON-CYCLICALS Henny; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38886

Abstract

The purpose of this study was to determine how well-managed working capital affects the profitability of non-cyclical consumer companies traded on the Indonesia Stock Exchange. Turnover of cash, inventory, and receivables are the three pillars on which Working Capital Management depends. This examination will be carried out between 2023 and 2025. The study used a purposive sampling strategy to collect 89 observations from 29 different companies. We use IBM SPSS Statistics version 30 for data management and multiple linear regression analysis to investigate correlations between variables. The results showed that cash turnover affects profitability. In contrast, accounts receivable and inventory turnover do not significantly affect profitability. All three indicators of turnover are highly correlated with profitability. Better working capital management and, by extension, increased revenue for business owners and managers, should be the end result of this study.

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