cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nuryasman MN
Contact Email
jurnalparadigmaakuntansi@gmail.com
Phone
+6285692324687
Journal Mail Official
jurnalparadigmaakuntansi@gmail.com
Editorial Address
Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
Location
Kota adm. jakarta barat,
Dki jakarta
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
 148   149   150   151   152 
PENGARUH CAPITAL STRUCTURE, PROFITABILITY, DAN LIQUIDITY TERHADAP FIRM VALUE PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Jolinne Vallerie Onglista; Yuniarwati; Nataherwin
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.v8i3.38922

Abstract

This study investigates whether capital structure, profitability, and liquidity affect firm value among consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2022 to 2024. Using purposive sampling, 58 companies were selected, yielding 97 valid observations after outlier removal. Multiple linear regression was run with IBM SPSS Statistics 27. The findings confirm that capital structure proxied by Debt to Equity Ratio (DER), profitability proxied by Return on Assets (ROA), and liquidity proxied by Current ratio (CR) each exert a positive and statistically significant effect on firm value as captured by Price to book value (PBV). These results align with signaling theory: companies that manage their finances well send credible positive signals to the market, which investors reward with higher valuations. In practice, companies are advised to maintain a well-balanced capital structure, generate consistent profits, and keep liquidity at adequate levels to sustain investor trust and maximize firm value.
FAKTOR-FAKTOR YANG BERDAMPAK TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN FOOD & BEVERAGE Adrian Darmasaputra; Yuniarwati
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.v8i3.38924

Abstract

This study investigates the influence of free cash flow, profitability, and firm size on debt policy among Food & Beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using purposive sampling, 42 firms were selected as the research sample and analyzed through multiple linear regression with IBM SPSS 27. The results reveal that profitability has a significant negative effect, while firm size exerts a significant positive effect on debt policy. In contrast, free cash flow shows a positive yet statistically insignificant effect. These findings suggest that highly profitable firms should prioritize internal financing to reduce external capital costs. Meanwhile, larger firms may leverage their asset base expansion as strong collateral to secure third-party loans in support of operational growth.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP FIRM VALUE Ishak Nathanael; Ardiansyah
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39041

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on firm value among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research includes 38 companies with a total of 108 observations selected using the purposive sampling method. This study utilizes secondary data obtained from the companies’ financial statements. Data analysis was conducted using multiple regression analysis with the assistance of Microsoft Excel 2021 and E-Views 13. The results indicate that profitability, leverage, and firm size have a significant influence on firm value.
PENGARUH PENERAPAN COSO INTERNAL CONTROL- INTEGRATED FRAMEWORK TERHADAP IMPLEMENTASI INTERNAL CONTROL OVER FINANCIAL REPORTING Lery Giovani Tarigan; Augustpaosa Nariman
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39042

Abstract

This study aims to analyze the effect of the implementation of the COSO Internal Control–Integrated Framework on the implementation of Internal Control over Financial Reporting (ICOFR) at the Corruption Eradication Commission of the Republic of Indonesia (KPK RI). The study uses a quantitative approach with primary data collected through questionnaires distributed to employees involved in financial management and internal supervision at KPK. The independent variables in this study consist of the five components of the COSO framework, namely control environment, risk assessment, control activities, information and communication, and monitoring. The dependent variable is Internal Control over Financial Reporting (ICOFR). Data analysis was conducted using validity tests, reliability tests, and multiple linear regression analysis. The results indicate that the implementation of COSO Internal Control–Integrated Framework simultaneously has a significant effect on the implementation of ICOFR at KPK RI. The findings of this research are expected to contribute to strengthening internal control systems and improving the reliability of financial reporting in public sector institutions.
KAITAN PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN Dustin Huang; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39043

Abstract

This study investigates how profitability, leverage, firm size, and dividen policy influence firm value. The research focuses on companies operating in the consumer non-cyclicals sector and registered on the Indonesia Stock Exchange (IDX), during the 2022 to 2024 observation period. The sample was identified through purposive sampling, yielding 48 companies with total 144 data observations. The study applies an analytical method employed in this study is Spearman’s Rank Correlation processed using IBM SPSS Statistics version 27, following the Kolmogorov-Smirno normality test, multucollinearity, Durbin-Watson autocorrelation test, and Glejser heteroscedasticity test. The findings reveal that only profitability shows a significant positive correlation with firm value. Meanwhile, leverage, firm size, dividend policy do not indicate a significant relationship with firm value.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN Clarissa Valencia; Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39044

Abstract

This research aims to examine the effect of liquidity, profitability, and leverage on dividend policy in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The sample consisted 96 companies selected using purposive sampling.. The reseacrh data were obtained from annual finansial reports available on the IDX website. The multiple regression analysis technique used was SPSS versin 30. The study found that dividend policy does not receive a significant positive influence from liquidity, dividend policy receives a significant positive influence from profitability, and dividend policy does not receive a significant positive influence from leverage. Therefore, companies need to maintain their profitability levels to sustain their dividend distribution policies to shareholders.
FAKTOR YANG MEMPENGARUHI DIVIDEND YIELD PADA PERUSAHAAN SEKTOR FINANCIAL DAN NON-FINANCIAL Keisya Nathaniela Wijaya; Elsa Imelda; Emillia Sastrasasmita
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39045

Abstract

This study aims to identify factors influencing dividend yield in financial and non-financial companies (five manufacturing sub-sectors) listed on the Indonesia Stock Exchange during the 2022–2024 period. Dividend yield is a measure of the return on investment received by investors through dividend distribution. This indicator can also be used to assess whether a high dividend rate reflects a healthy company or indicates the risk of a dividend trap. The sample was selected using a purposive sampling technique, with a total sample size of 153 companies meeting the research criteria. The analysis method used was multiple linear regression with the help of EViews version 12 software to examine the relationship between independent variables and dividend yield. The independent variables analyzed included profitability, firm size, retained earnings, firm age, leverage, growth opportunity, price-to-earnings ratio, and dummy variables for the financial and non-financial sectors. The analysis results showed that firm size, leverage, growth opportunity, and price-to-earnings ratio did not significantly influence dividend yield. Conversely, profitability, retained earnings, and firm age were shown to have a positive and significant effect on dividend yield. Furthermore, this study also found differences in the characteristics of the influence of each of these variables between the financial and non-financial sectors. These findings indicate that companies with high profitability, large accumulations of retained earnings, and greater maturity tend to have a better ability to consistently distribute dividends to investors.
ANALISIS PENGARUH PROFITABILITAS DAN MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN Abigail Virginia Wiryanto; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39046

Abstract

This study is designed to analyze the extent to which profitability, the number of Audit Committee meetings, and the proportion of Independent Board Commissioners influence the level of Sustainability Report Disclosure in companies operating in the Energy Sector and listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024, with Firm Size as a control variable. The data used were secondary data with a purposive sampling method, resulting in 23 sample companies with a total of 69 observations. Data analysis was conducted using multiple linear regression assisted by SPSS version 26. The research results show that Profitability, Audit Committee, and Independent Board of Commissioners do not have a significant effect on sustainability report disclosure, while Firm Size as a control variable has a significant and positive effect on sustainability report disclosure. The implication of this research is that energy sector companies need to strengthen sustainability policies and commitments in both operational practices and corporate reporting, so that sustainability report disclosure can be done more optimally regardless of profitability levels and corporate governance characteristics.
FAKTOR YANG MEMPENGARUHI KESULITAN KEUANGAN PADA SEKTOR PROPERTI PERIODE PANDEMI DAN ENDEMI Venesha Manuel Saputra; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39047

Abstract

This study aims to analyze the effects of leverage, inflation, and liquidity on financial distress among companies in the property and real estate sector listed on the Indonesia Stock Exchange during the pandemic period (2020–2022) and the endemic period (2023–2025). This study uses secondary data in the form of financial statements and annual inflation data. Data analysis was conducted using multiple linear regression with IBM SPSS 26 on 120 observations from 20 companies after outliers were removed through purposive sampling. Financial distress was proxied using the Modified Altman Z-Score model, incorporating the observation period as a control variable. The results of the analysis indicate that leverage has a positive effect, liquidity has a negative effect, while inflation and the observation period control variable do not have a significant effect on financial distress. The implication of this study is that property sector companies need to maintain stable financial performance to mitigate the risk of financial distress.
PENGARUH STRUKTUR ASET, PROFITABILITAS, UKURAN PERUSAHAAN, DAN NON-DEBT TAX SHIELD TERHADAP STRUKTUR MODAL Hany Melissa; F.X Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39048

Abstract

The study is oriented toward analyzing the contribution of asset structure, profitability, firm size, and non-debt tax shield on capital structure using secondary data from manufacturing companies in the consumer non-cyclicals and basic materials sectors registered on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample selection was conducted using a purposive sampling method, resulting in 181 observations from 92 companies that met thepredetermined criteria. Data analysis in this study utilize multiple linear regression, supported by SPSS version 25 and Microsoft Excel 2013 software. These phenomena indicate that asset structure and profitability have a negative and significant effect on capital structure. Meanwhile, firm size and non-debt tax shield have a positive and significant effect on capital structure. The implications of this study are expected to serve as a consideration for company management in determining capital structure policies.

Page 150 of 153 | Total Record : 1528

 148   149   150   151   152 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol. 8 No. 4 (2026): Oktober 2026 Vol. 8 No. 3 (2026): Juli 2026 Vol. 8 No. 2 (2026): April 2026 Vol. 8 No. 1 (2026): Januari 2026 Vol. 7 No. 4 (2025): Oktober 2025 Vol. 7 No. 3 (2025): Juli 2025 Vol. 7 No. 2 (2025): April 2025 Vol. 7 No. 1 (2025): Januari 2025 Vol. 6 No. 4 (2024): Oktober 2024 Vol. 6 No. 3 (2024): Juli 2024 Vol. 6 No. 2 (2024): April 2024 Vol. 6 No. 1 (2024): januari 2024 Vol. 5 No. 4 (2023): Oktober 2023 Vol. 5 No. 3 (2023): Juli 2023 Vol. 5 No. 2 (2023): April 2023 Vol. 5 No. 1 (2023): Januari 2023 Vol. 4 No. 4 (2022): Oktober 2022 Vol. 4 No. 3 (2022): Juli 2022 Vol. 4 No. 2 (2022): April 2022 Vol 4, No 2 (2022): April 2022 Vol 4, No 1 (2022): January 2022 Vol. 3 No. 4 (2021): Oktober 2021 Vol 3, No 4 (2021): Oktober 2021 Vol 3, No 3 (2021): Juli 2021 Vol. 3 No. 3 (2021): Juli 2021 Vol 3, No 2 (2021): April 2021 Vol 3, No 1 (2021): Januari 2021 Vol. 3 No. 1 (2021): Januari 2021 Vol. 2 No. 4 (2020): Oktober 2020 Vol 2, No 4 (2020): Oktober 2020 Vol 2, No 3 (2020): Juli 2020 Vol 2, No 2 (2020): April 2020 Vol. 2 No. 2 (2020): April 2020 Vol. 2 No. 1 (2020): Januari 2020 Vol 2, No 1 (2020): Januari 2020 Vol 1, No 1 (2019): Januari 2019 Vol 1, No 4 (2019): Oktober 2019 Vol 1, No 3 (2019): Juli 2019 Vol. 1 No. 2 (2019): April 2019 Vol 1, No 2 (2019): April 2019 More Issue