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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 1,528 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR FOOD AND BEVERAGE TERDAFTAR DI BEI Vanessa; Augustpaosa Nariman
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.v8i3.38889

Abstract

This study aims to evaluate how liquidity, solvency, and profitability determine corporate value among food and beverage enterprises registered on the Indonesia Stock Exchange between 2022 and 2024. By employing a purposive sampling approach, 124 data points were gathered for observation. The statistical computations and data management were executed utilizing Microsoft Excel and SPSS version 25. The empirical outcomes indicate that profitability, proxied by Return on Assets (ROA), carries a negative and statistically insignificant effect on company valuation. Conversely, Return on Equity (ROE) showcases a favorable and significant link to corporate value. Furthermore, the solvency ratio, indicated by the Debt to Equity Ratio (DER), yields a positive yet insignificant result, whereas the liquidity ratio, represented by the Current Ratio (CR), serves as a positive and significant driver of firm value. These insights imply that optimizing ROE and CR metrics is crucial for driving up market valuation and bolstering investment trust.
PENGARUH LEVERAGE, FIRM SIZE, DAN ACCOUNTS RECEIVABLES TURNOVER TERHADAP PROFITABILITY PADA PERUSAHAAN MANUFAKTUR NON-CYCLICAL Monica Amelia Hidayat; Hendro Lukman
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.v8i3.38890

Abstract

This study aims to analyze the effect of Leverage, Firm Size, and Accounts receivable turnover on Profitability in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The study employs a quantitative approach using secondary data obtained from companies' annual financial statements. The sample was selected using the purposive sampling method, resulting in 80 companies with 204 observations after the outlier process. Data were processed using Microsoft Excel and IBM SPSS Statistics. The results indicate that Leverageand Accounts receivable turnover have a significant effect on Profitability, while Firm sizedoes not have a significant effect on Profitability.
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DAN DER TERHADAP ROA Julietta; Herlin Tundjung
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.v8i3.38891

Abstract

This study goals to examine the implications of the Current Ratio (CR), Total Asset Turnover (TATO), and Debt-to-Equity Ratio (DER) on the sustainability of Return on Assets (ROA) for companies listed on the Indonesia Stock Exchange from 2022 to 2024. The study sample was selected using purposive sampling, resulting in a sample of 18 manufacturing companies with a total of 39 observations after outlier removal. The data used consisted of secondary data, specifically financial report data obtained from the IDX. A quantitative method was employed using multiple linear regression. Data processing was conducted using Microsoft Excel and IBM SPSS Statistics version 29. The study’s findings indicate that CR and TATO do not have a significant effect on ROA, whereas DER has a significant negative effect on ROA. Collectively, all three CR, TATO, and DER exert a significant effect on ROA. Based on these findings, it is concluded that capital structure factors play a more dominant role than liquidity and asset utilization efficiency in determining a company’s profitability.
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (2022-2024) Dixon Otniel Arifin; Djeni Indrajati Widjaja; Nastasya Cindy Hidajat
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.v8i3.38894

Abstract

This study presents an analysis of the relationship between liquidity, leverage, sales growth, and firm size in relation to financial distress conditions. The research focuses on companies in the consumer non-cyclicals sector as classified by the Indonesia Stock Exchange. The observation period covers 2022–2024, with samples selected using purposive sampling, resulting in 37 firms and a total of 111observations. Outlier treatment was conducted gradually using the Z-score and Impulse Indicator Saturation (IIS) methods. Data analysis was performed using EViews 12. The findings indicate that only sales growth has a significant effect on financial distress, with a positive direction of influence. Meanwhile, liquidity, leverage, and firm size do not show a significant impact on financial distress.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA SEKTOR CONSUMER NON-CYCLICAL PERIODE 2021-2024 Samuel Geraldo Talumikir; Malem Ukur Tarigan
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.v8i3.38895

Abstract

This study was conducted to examine and analyze the effect of leverage, liquidity, and firm size on profitability in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was determined using the purposive sampling method, resulting in 52 companies with a total of 208 observations. The data were processed using Microsoft Excel and EViews 13, while multiple linear regression analysis was employed as the analytical technique. The findings reveal that leverage has a negative and significant effect on corporate profitability. In contrast, liquidity and firm size do not have a significant effect on profitability. These results indicate that the use of debt is one of the factors influencing a company's profitability, whereas the level of liquidity and firm size have not been proven to exert a significant influence on the profitability of consumer non-cyclical companies during the period of observation.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI Owen; Merry Susanti
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.v8i3.38896

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, and firm size on firm value in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique employed in this study was purposive sampling, which initially resulted in 100 companies being selected as the research sample. However, 61 companies were identified as outliers and failed to meet the normality requirement in the classical assumption tests. Consequently, the final sample consisted of 39 companies, yielding a total of 117 observations over the three-year observation period. Hypothesis testing was conducted using the multiple linear regression method with the assistance of IBM SPSS version 31 software. The results indicate that profitability has a positive and significant effect on firm value, liquidity has a negative but insignificant effect on firm value, while firm size has a negative and significant effect on firm value. The implication of these findings is that companies need to enhance firm value and manage their assets effectively in order to increase firm value and attract investor interest.
PENGARUH ESG DISCLOSURE, ASSET GROWTH, SALES GROWTH DAN LEVERAGE TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN ENERGI Samuel Kristian; Michelle Kristian
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.v8i3.38897

Abstract

This study aims to find the impact of ESG Disclosure, Asset Growth, Sales Growth and Leverage on Financial Performance in energy sector companies listed on the IDX during 2022-2024. The sampling method used purposive sampling wuth 56 company data as the final sampel over 3 years, resulting in a total of 153 after outlier obervations. The data was then processed using multiple regression analysis with SPSS Statistic 31 and Microsoft Excel 2016. The results of this study indicate that ESG Disclosure and Asset Growth have a positive and significant effect on Financial Performance. Meanwhile, Leverage has a negative and significant effect on Financial performance. sales growth does not have a significant effect on financial performance. the implication of study is that companies need to place greater emphasis on sustainability, asset levels, and debt composition in order to maintan their financial performance, which serves as a credible signal for investors. Furthermore, an increase in sales has not yet been able to function as a reliable signal for investor in assessing a companys financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI DKI JAKARTA Via Elfiana; Michelle Kristian
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.v8i3.38898

Abstract

This study was conducted to examine the influence of tax morale, perceived fairness, trust in government, and tax knowledge on individual taxpayer compliance. The data used in this study were primary data collected from individual taxpayers residing in DKI Jakarta in 2026. The sample was selected using a purposive sampling technique, resulting in a total of 150 respondents. Data analysis was carried out using IBM SPSS Statistics 32 software. The results indicate that tax morale, perceived fairness, and tax knowledge have a positive and significant effect on taxpayer compliance. Meanwhile, trust in government has a positive but insignificant effect on taxpayer compliance. These findings highlight the importance of understanding factors that influence taxpayer compliance in DKI Jakarta to improve managerial decision-making, enhance financial reporting transparency, and strengthen regulatory oversight. Furthermore, the results may serve as a reference for future research and contribute to the development of theories related to taxpayer compliance practices.
PENGARUH INST, DER, SIZE, ROA PADA FIRM VALUE DI PERUSAHAAN CONSUMER NON CYCLICALS Dhea Anjela; Michelle Kristian
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.v8i3.38899

Abstract

This research scrutinizes the impact of institutional ownership, leverage, firm size, and profitability on corporate valuation within the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) throughout the 2022-2024 interval. The empirical results demonstrate that institutional ownership and firm size exert an influence that is berpengaruh positif tidak signifikan on firm value. Conversely, leverage and profitability demonstrate an impact that is berpengaruh positif dan signifikan toward the firm’s valuation. These outcomes align with signaling theory, which posits that both leverage and profitability serve as favorable indicators for investors regarding a corporation’s future trajectory, thereby facilitating an appreciation in firm value. Nevertheless, the finding that firm size is berpengaruh positif tidak signifikan suggests that the mere magnitude of corporate assets is not inherently construed by market participants as a potent signal to bolster the company’s worth. Furthermore, regarding institutional ownership, the evidence reveals that such entities have yet to adequately execute their managerial supervisory mandate, resulting in a performance that does not empirically substantiate the mechanisms proposed by agency theory.
ANALISIS REKONSILIASI FISKAL DAN PERHITUNGAN PAJAK PENGHASILAN BADAN TERUTANG PADA PT XYZ Saabitah Rizky Putri*; Purnamawati Helen Wijaya
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.v8i3.38900

Abstract

This research attempts to analyze this implementation from positive and negative fiscal corrections and to determine the amount of corporate income tax due of PT XYZ in 2023. This study employed a quantitative descriptive approach that makes use of secondary data in the form of the statement of financial position, income statement, and fiscal reconciliation documents of the company. The results indicate that PT XYZ recorded positive fiscal corrections of Rp911,485,000 and negative fiscal corrections of Rp30,090,000, resulting in taxable income before fiscal loss compensation of Rp1,916,527,000. Based on the company's calculation, the Corporate Income Tax Payable amounted to Rp67,391,000. However, based on the author's analysis, the entire taxable income could be offset by accumulated fiscal losses, resulting in zero Corporate Income Tax Payable. The study concludes that fiscal corrections and fiscal loss compensation affect The Corporate Income Tax Amount Due.

Page 148 of 153 | Total Record : 1528

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