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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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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Fairy Lim; 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.v8i4.39049

Abstract

The research to be conducted will contains 3 independent variables consisting of profitability, liquidity, and firm size, and 1 dependent variable or Y variable namely earnings management. This variable will be used to see the effect of these 3 variables on company management. The research was conducted by observing companies operating in the Consumer Non-Cyclicals sector during observatory period from 2021 to 2024. The companies subject to further observation are those officially published on the Indonesia Stock Exchange (IDX) website. The research sample is secondary data collected using a quantitative approach, followed by a purposive sampling method to select company businesses that fulfill the study's criteria during the monitoring period. The data that has been further selected will then be subjected to several tests in the classical assumption test, which includes vary test for testing how the the data wil distributed objectively without biases, such as the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The testing is then continued with multiple regression analysis, followed by hypothesis testing, which includes the F test, t test, and coefficient of determination (R²) test. SPSS version 26 software will be used to calculate process and the results of the all the variable calculations.
DETERMINAN PROFITABILITAS BANK KELUARGA: RISIKO KREDIT, LIKUIDITAS, NIM, DAN GENDER DIVERSITY Melissa; Hadi Cahyadi
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.v8i4.39050

Abstract

This study aims to analyze the relationship between credit risk, liquidity risk, Net Interest Margin, and gender diversity and profitability, with firm size serving as a moderating variable in family banks listed on the Indonesia Stock Exchange during the 2022–2025 period. This study employs a quantitative approach using purposive sampling as the sampling technique. Secondary data were used, consisting of 52 observations obtained from financial statements and annual reports. Data analysis was conducted using panel data regression with EViews 13 software. The analytical methods included descriptive statistical analysis, panel data regression analysis, classical assumption tests, and Moderated Regression Analysis (MRA) to examine the moderating role of firm size. The results indicate that credit risk, liquidity risk, and gender diversity do not have a significant relationship with profitability, whereas Net Interest Margin has a significant positive relationship with profitability. Furthermore, firm size is unable to moderate the relationship between credit risk, liquidity risk, Net Interest Margin, and gender diversity and profitability.
ANALISIS PROFITABILITAS, RASIO UTANG, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ivan Henry Setijograha; Hendro Lukman
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.v8i4.39051

Abstract

This study aims to analyze the impact of profitability, as measured by Return on Assets (ROA), Debt Ratio measured with Debt to Asset Ratio DAR), Liquidity measured with Current Ratio (CR), and Firm Size on Firm Value in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Financial statements available on the Indonesia Stock Exchange (IDX) website were used as secondary data in this study. Data analysis was conducted using multiple linear regression. The findings of this study indicate that Return on Asset (ROA), Debt to Asset Ratio (DAR), and Firm Size has no significant and negative effect on firm value, Current Ratio (CR) have a positive significant effect on firm value.
PREDIKTOR NILAI PERUSAHAAN DI SEKTOR CONSUMER NON-CYCLICALS: DARI LATAR GLOBAL HINGGA PENDIDIKAN Herlin Verena Chung; Henryanto Wijaya
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.v8i4.39052

Abstract

This study aims to provide empirical evidence on the effect of board diversity, proxied by the proportion of foreign directors, female directors, and directors’ educational level, on firm value. The sample consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during 2023–2025. Secondary data were collected using purposive sampling, resulting in 90 firms and 270 observations. Data analysis was conducted using panel data regression with EViews 13, and the Fixed Effect Model (FEM) was selected as the most appropriate model. The findings reveal that foreign directors have a positive and significant effect on firm value, indicating that the presence of foreign executives may enhance corporate performance and investor confidence. In contrast, the proportion of female directors and directors’ educational level do not significantly affect firm value. These results suggest that only foreign director representation contributes significantly to increasing firm value within the observed sample.
PENGARUH FAKTOR INTERNAL YANG MEMPENGARUHI PROFITABILITAS PADA SEKTOR PERBANKAN DI INDONESIA Erika; Herlin Tundjung Setijaningsih
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.v8i4.39053

Abstract

This study aims to analyze the influence of liquidity, leverage, and bank size that affect profitability in the banking sector listed on the Indonesia Stock Exchange for the 2023-2025 period. The quantitative approach applied in this study uses secondary data from the annual financial statements so that it collects 86 data from the observations of 29 companies. Samples are determined based on purposive sampling selection. Data were analyzed using multiple linear regression with IBM SPSS software version 31. To validate the results, classical test assumptions are made. The results of the partial test showed that liquidity had a negative and significant effect on profitability, leverage had a negative and significant effect on profitability, while bank size had a positive effect on profitability.
PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP TAX AVOIDANCE PERUSAHAAN FMCG BERSUMBER BEI PERIODE 2022-2024 Natasha Aherman; Jamaludin Iskak
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.v8i4.39054

Abstract

This study aims to analyze the significant impact of profitability, leverage, and firm size on the intensity of tax avoidance policies affecting manufacturing companies in the Fast Moving Consumer Goods (FMCG) subsector listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sample was selected using a purposive sampling method and the data used were valid data of 47 companies with a total of 141 observations. The data processing technique used multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows version 31 and Microsoft Excel 2013. Based on the data analysis conducted, it was found that the level of profit has a significant impact on tax avoidance practices. Meanwhile, capital financing and firm size did not impact tax avoidance practices. The consequences of the output of this study indicate that FMCG companies need to optimize their profitability management transparently to minimize loopholes in tax avoidance practices, and increase compliance with applicable tax regulations without ignoring the capital structure and size of the company.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN FIRM SIZE TERHADAP LEVERAGE CONSUMER NON-CYCLICALS BEI 2022-2024 Vincentia Evita Tjakrakusuma; Jonnardi; Syanti Dewi
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.v8i4.39055

Abstract

The purpose of this research is to analyze the influence of profitability, liquidity, and firm size on leverage within Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. ROA serves as the proxy for profitability, CR for liquidity, and the natural logarithm of total assets for firm size, while DER is used to measure leverage. Using a quantitative panel data method with purposive sampling, the study collected data from 42 companies totaling 126 observations. Processing was carried out in E-views 13 with the Fixed Effect Model selected as the estimation approach. The results reveal that liquidity holds a negative and significant relationship with leverage, supporting Pecking Order Theory, while neither profitability nor firm size demonstrated a significant relationship with leverage across the 2022-2024 post-pandemic recovery period.
PENGARUH FIRM SIZE, LEVERAGE, DAN PROFITABILITY TERHADAP TAX AVOIDANCE CONSUMER NON-CYCLICALS BEI 2022-2024 Muhammad Faiz Rabbani; Jonnardi
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.v8i4.39056

Abstract

This study aims to examine the effect of firm size, leverage, and profitability on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using a purposive sampling method, resulting in 54 companies that met the established criteria. Data analysis was conducted using multiple linear regression with the assistance of EViews 13 and Microsoft Excel 2021. The results reveal that firm size and profitability have a positive effect on tax avoidance, while leverage does not have a significant effect on tax avoidance. These findings indicate that tax monitoring efforts should be more focused on companies with large firm sizes and high profitability levels, as both factors have been proven to influence tax avoidance practices.
ANALISIS FAKTOR INTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS Bella Maurice Tan; Liana Susanto
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.v8i4.39057

Abstract

The purpose of this research is to determine the effect of leverage, liquidity, and firm size on the financial performance of consumer non-cyclicals companies listed on IDX for the period of 2022-2024. This research used the secondary data and used 96 companies as a sample of this research which has been selected by purposive sampling method. The data in this research has been processed by SPSS version 30. The results of this research showed that leverage and firm size have an impact on financial performance, and while liquidity does not have an impact on financial performance. The findings imply that companies need to manage debt effectively and optimize asset utilization to improve financial performance.
ANALISA PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG), CAPITAL INTENSITY, DAN LEVERAGE TERHADAP TAX AVOIDANCE Angel; Linda Santioso
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.v8i4.39058

Abstract

This study was designed to examine and analyze the influence of Environmental, Social, and Governance (ESG), capital intensity, and leverage on tax avoidance. The focus of the observation was applied to non-cyclical consumer sector issuers listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Through the application of a purposive sampling technique from a total population of 129 issuers and subsequent elimination of 30 data points, a final sample of 67 companies was obtained, with an accumulation of 183 secondary observational data in the form of annual reports and termination reports ready for analysis. The data processing was operationalized using SPSS version 30 software through multiple linear regression analysis after meeting the requirements of the classical assumption test. Empirical findings concluded that, partially, tax avoidance practices were not significantly positively influenced by Environmental, Social, and Governance (ESG). Meanwhile, tax avoidance practices were shown to be significantly positively influenced by capital intensity. On the other hand, tax avoidance practices were found to have no significant positive effect on the level of corporate leverage. Overall, this study concludes that tax burden reduction activities in the primary consumer sector are highly dependent on fixed asset management strategies to maximize fiscal protection (tax shield) through depreciation costs, while non-financial sustainability commitments and debt structures have proven incapable of being decisive instruments in influencing management tax decisions in this sector.

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