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
 149   150   151   152   153 
PENGARUH FIRM SIZE, COMPANY EFFICIENCY, DAN LIQUIDITY TERHADAP PROFITABILITY Felicia Harry Tanoto Jusmadi; Merry Susanti
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.v8i4.39059

Abstract

This study aims to examine the effect of firm size, company efficiency, and liquidity on profitability in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected using the purposive sampling method, and the valid data consisted of 48 companies. The data processing method used in this study was multiple regression analysis with the assistance of SPSS version 31 and Microsoft Excel. The results of this study indicate that firm size, company efficiency, and liquidity do not have a significant effect on profitability. The implication of this study shows that the improvement of company profitability is not only determined by company size, asset utilization efficiency, and the ability to meet short-term obligations, but may also be influenced by other factors outside this study.
PENGARUH ROA, DER, DAN FIRM SIZE TERHADAP FIRM VALUE SEKTOR CONSUMER NON-CYCLICALS Jacqueline Vilani Valentine; Michelle Kristian
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.v8i4.39060

Abstract

The focus of this study is to examine the effects of return on assets (ROA), debt-to-equity ratio (DER), and firm size on firm value among companies listed on the Indonesia Stock Exchange during the 2022–2024 period. ROA is measured by comparing net income to total assets. DER is calculated as the ratio of total liabilities to total equity. Firm size is measured by total assets. This study employs a quantitative appROAch using purposive sampling. Price-to-book value (PBV) is the metric used to calculate firm value. Through the selection of predetermined criteria, 54 eligible companies were selected, resulting in a total of 162 data points during the study period. All data were analyzed using IBM SPSS Statistics 25 and Microsoft Excel. This study indicates that return on assets and the debt-to-equity ratio have a significant positive influence on firm value, whereas firm size does not affect firm value. Thus, this study suggests that companies should improve profitability and exercise greater caution when managing debt levels, as investor confidence in a company is positively correlated with firm value.
PENGARUH PENERAPAN TABK BERBASIS UTAUT TERHADAP KUALITAS AUDIT EKSTERNAL JAKARTA TAHUN 2026 Lusi Winarti; Michelle Kristian
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.v8i4.39061

Abstract

This research aims at examining the factors influencing the use of Computer-Assisted Audit Techniques (CAATs) on audit quality among external auditors in Jakarta in 2026. This research is theoretically grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT). The sample was selected using purposive-convenience sampling method and the valid data was 106 participants. Data processing techniques used multiple linear regression analysis assisted by SPSS program version 30. The results of this study indicate that performance expectancy and facilitating conditions have a positive and significant influence on audit quality, while social influence does not have a significant influence. On the other hand, effort expectancy has a significant but negative influence on audit quality. The implication of this study is the need to provide technological infrastructure and training facilities for processing audit results to prevent over-reliance which will reduce the professional skepticism of external auditors.
PENGARUH KEBIJAKAN TARIF EFEKTIF RATA-RATA (TER) PADA PEMOTONGAN PPH 21 ATAS PENGHASILAN PEGAWAI TETAP PT.XYZ Sthella Valentia; Purnamawati Helen Widjaja; Henny
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.v8i4.39062

Abstract

The implementation of the Effective Average Rate is regulated through Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168/PMK.03/2023, which took effect on January 1, 2024. This study aims to examine the differences in the calculation of Article 21 Income Tax before and after the implementation of the Effective Average Rate system for permanent employees at PT. XYZ. Using a comparative quantitative approach, this study found that the amount of monthly withholding differs between the progressive tax rate method and the Effective Average Rate method. However, the total annual Income Tax Article 21 liability remains largely unchanged. Although the implementation of the Effective Average Rate does not significantly alter the annual tax burden, it affects the amount of employees’ monthly take-home pay.
Analisis Kebijakan Penundaan PPh Pasal 25 terhadap Kepatuhan Pajak PT XYZ Tahun 2023 Gilbert Wibisono; Purnamawati Helen Widjaja
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.v8i4.39063

Abstract

This study aims to evaluate the implementation of the Article 25 Income Tax (PPh) installment deferral policy at PT XYZ in 2023 and assess its impact on the company's tax compliance. This deferral policy was adopted by the company as a strategy to maintain cash flow liquidity amidst uncertain economic conditions. However, delaying these monthly installment payments could potentially affect compliance levels, both in terms of reporting timeliness and the accuracy of the final tax amount that must be settled at the end of the year. The research method used is a qualitative method with a descriptive case study approach. The data used include PT XYZ's 2023 financial statements, the application and approval letters for the Article 25 Income Tax deferral, as well as the company's tax payment and reporting records. Data collection techniques were conducted through documentation studies and interviews with the company's financial management. This study concludes that the installment deferral policy plays an important role as a temporary financial solution, but requires mature risk management to ensure the company remains compliant and avoids tax penalties in the future.
PENGARUH UKURAN KAP DAN LIKUIDITAS TERHADAP KETERLAMBATAN LAPORAN AUDIT PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Daniel Sean Pardomuan; Rini Tri Hastuti
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.v8i4.39075

Abstract

This study aims to analyze the effect of Public Accounting Firm (KAP) size and liquidity on audit report lag in LQ45 companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The independent variables used in this study are KAP size and liquidity, while the dependent variable used is audit report lag. This study applies a quantitative approach using secondary data in the form of annual financial statements obtained from the official website of the Indonesia Stock Exchange. The sample selection was conducted using a purposive sampling method based on several criteria determined in accordance with the research objectives. The sample that met the research criteria consisted of 27 companies. The number of data used in this study became 180 financial statement data. Data processing was carried out using panel data regression analysis with the assistance of EViews 14 and Microsoft Excel 2021. The results of this study indicate that KAP size has a negative relationship but does not significantly affect audit report lag. Liquidity has a positive relationship but does not significantly affect audit report lag. The findings of this study indicate that the level of KAP size and company liquidity has not been able to influence the speed of audit report completion in LQ45 companies listed on the Indonesia Stock Exchange.
PENGARUH CAPITAL INTENSITY, LEVERAGE DAN LIQUIDITY TERHADAP TAX AVOIDANCE CONSUMER NON-CYCLICALS 2022-2024 Thalia Gracella Leoginta; Rini Tri Hastuti
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.v8i4.39076

Abstract

This study aims to analyze the effect of capital intensity, leverage, and liquidity on the level of tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs secondary data with a sample of 69 companies. The sampling method used is purposive sampling, while data analysis is conducted using E-Views 12 software. The results indicate that leverage do not have a significant effect on tax avoidance. Meanwhile, capital intensity and liquidity is found to have a positive and significant effect on tax avoidance.
ANALISIS PENGENDALIAN MANAJEMEN TERHADAP PENJUALAN, PIUTANG, DAN PENERIMAAN KAS PADA PT INDOTECH METAL NUSANTARA Troy Washington Putra Susanto; Rosmita Rasyid
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.v8i4.39077

Abstract

This study examines how management control is applied throughout the sales, accounts receivable, and cash-receipt cycle of PT Indotech Metal Nusantara. The analysis concentrates on credit sales because the quality of credit approval, billing, documentation, and cash monitoring directly affects liquidity and operating continuity. Evidence from company data and interviews is used to assess the planning process, sales realization, receivable collectability, and the conversion of credit sales into cash. The findings indicate that budgeting and transaction documentation have generally supported operational control, while stronger variance analysis, cross-functional information integration, and risk-based credit limits are still required. The study proposes practical improvements aimed at increasing the responsiveness of management control, accelerating receivable turnover, and reducing dependence on a limited number of major customers.
PENGARUH FREE FLOAT, LEVERAGE, MINAT INVESTOR TERHADAP UNDERPRICING DI BURSA EFEK INDONESIA Lucky Wahyudi Setiawan; Rosmita Rasyid
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.v8i4.39078

Abstract

This empirical research aims to examine the contribution of public share proportion (free float), debt ratio (leverage), and investor demand (oversubscription ratio) toward the underpricing anomaly in entities executing an Initial Public Offering (IPO). All public companies officially listing their initial shares on the Indonesia Stock Exchange (IDX) in 2023-2025. A purposive sampling technique was implemented based on specific criteria, successfully obtaining 142 valid issuers.Secondary quantitative data were extracted from official prospectuses and directly processed utilizing SPSS software version 25. Multiple linear regression analysis was utilized to test the hypotheses following standard classical assumption tests.Partial testing proves that solely the oversubscription ratio has a significant and positive effect on underpricing. Conversely, free float and leverage are proven to be insignificant. The findings indicate that initial market pricing is not dictated by corporate fundamentals, but is purely triggered by market euphoric sentiments and the high accumulation of public investor orders.
PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NET PROFIT MARGIN PERUSAHAAN HEALTHCARE Gustya Savanni; Sriwati
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.v8i4.39079

Abstract

As an indicator of profitability, net profit margin reflects how well a company converts its revenue into earnings. Its level does not stand alone but is shaped by various financial ratios (liquidity, leverages, and growth) as well as firm size. The present research investigates how those four characteristics factors shape net profit margin among healthcare firms traded on the Indonesia Stock Exchange across 2020-2024. The companies’ annual financial statements provided the secondary data. From purposive sampling, 17 companies remained with a total of 85 observations. Two variables have a significant positive effect on net profit margin, namely the current ratio (liquidity) and sales growth, while the variable showing a significant negative effect is the debt to asset ratio (leverage). Meanwhile, firm size doesn’t meaningfully affect net profit margin.

Page 152 of 153 | Total Record : 1528

 149   150   151   152   153 

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