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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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ANALISIS FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 Gusthama; Susanto Salim
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.v8i4.39080

Abstract

This study aims to examine the effect of Return on Equity (ROE), Firm Value as measured by Tobin’s Q, and Debt to Equity Ratio (DER) on Stock Prices of companies included in the LQ45 Index listed on the Indonesia Stock Exchange during the 2021–2025 period. This research employs a quantitative approach with a causal research design using secondary data obtained from annual financial statements published by the Indonesia Stock Exchange and stock closing prices obtained from Yahoo Finance. The sampling technique used was purposive sampling, resulting in 27 companies with a total of 135 panel observations. Data were analyzed using panel data regression with EViews 12 software. Based on model selection tests, the Random Effect Model (REM) was selected as the most appropriate model. The findings indicate that Return on Equity (ROE) has a positive and significant effect on stock prices. Meanwhile, Firm Value (Tobin’s Q) and Debt to Equity Ratio (DER) have no significant effect on stock prices. Simultaneously, the three independent variables significantly affect stock prices of LQ45 companies.
PENGARUH KONDISI BMN TERHADAP NILAI BUKU ASET TETAP DITJEN PHL 2025 Maudy Figa Istighfarda; Susanto Salim
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.v8i4.39081

Abstract

This study is designed to examine the extent to which the quantity of severely damaged state-owned property affects the net book value of fixed assets presented in the financial statements. The subject of this research is the Directorate General of Sustainable Forest Management. The sample was selected using a saturated sampling method. The 2025 audited financial statements and SIMAN V2 were utilized as secondary data sources in this study. Data processing was conducted with the assistance of SPSS software. The research method used is quantitative with a causal approach. The results of this study indicate that the quantity of severely damaged state-owned property does not have a significant effect on the net book value of fixed assets. The implication of this research is the need to improve asset administration by accelerating the disposal process of severely damaged assets, and managing assets based on their depreciation characteristics to enhance the quality of financial statements.
ANALISIS FAKTOR-FAKTOR PENENTU FIRM VALUE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL Ricky Fernando; Tony Sudirgo
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.v8i4.39082

Abstract

This study is oriented toward evaluating the empirical intervention of leverage, firm size, and liquidity in dictating the formulation of market-driven firm value, focusing on Consumer Non-Cyclical enterprises listed on the Indonesia Stock Exchange across the 2021-2024 temporal horizon. Utilizing a non-probability purposive sampling framework, a cohort of 78 corporate entities met the predefined benchmark for observation. The empirical architecture utilizes secondary data extracted from audited financial statements and annual disclosures. Data processing was executed via a multiple linear regression model utilizing SPSS version 27 alongside Microsoft Excel. Operationally, leverage was quantified through the Debt to Equity Ratio (DER), firm size was operationalized via the natural logarithm of aggregate assets, and liquidity was captured through the Current Ratio (CR). The empirical trajectory confirms that leverage and liquidity exert a positive and statistically pronounced bearing on firm value. Conversely, organizational scale (firm size) exhibits no justifiable statistical leverage in shaping firm value. These diagnostics imply that structural capital optimization and short-term liability settlement capacities serve as critical determinants for market appreciation. Practically, corporate executives are compelled to calibrate leverage thresholds and maintain robust working capital to stimulate favorable investor sentiment, thereby fortifying long-term corporate expansion.
ANALISIS DAMPAK PSAK 116 TERHADAP SOLVABILITAS DAN PROFITABILITAS PERUSAHAAN KEUANGAN Naura Qotrunnada Munawaroh; Verawati
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.v8i4.39083

Abstract

The orientation of the following study to compare the solvency and profitability ratios of financial sector firms before and after PSAK 116 was put into effect. Using secondary data from the yearly financial statements of financial sector companies listed on the Indonesia Stock Exchange (BEI), this study employs a quantitative comparative methodology. The factors under investigation are Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Return on Assets (ROA) and Return on Equity (ROE). Descriptive statistics, the Wilcoxon signed-rank test, paired sample t-test, normality test, and effect size analysis were used to examine the data. The findings indicate that the solvency and profitability ratios changed as a result of PSAK 116 implementation, although these changes were not statistically significant.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: MODERASI UKURAN PERUSAHAAN Salva Sefika Marlan; Vidyarto Nugroho
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.v8i4.39084

Abstract

This research endeavors to analyze the influence of capital structure, liquidity, and profitability on firm value, while simultaneously exploring the extent to which firm size serves as a moderating factor. The analysis concentrates on healthcare entities registered on the Indonesia Stock Exchange (IDX) during the 2020-2024 timeframe. A purposive sampling technique was employed to select the sample, yielding 54 observations that were adjusted using the Cochrane-Orcutt transformation method. To process the data, Moderated Regression Analysis (MRA) incorporating a mean centering approach was carried out with the aid of IBM SPSS version 27 and Microsoft Excel 2021. The results reveal that the collective interaction of independent, moderating, and interaction variables yields a significant impact on firm value. When examined in isolation, capital structure, liquidity, and profitability are each found to possess a substantial relationship with firm value. Furthermore, the findings confirm that firm size acts as a significant moderator for the connection between capital structure and firm value; nonetheless, no such moderating effect is identified regarding the links between liquidity, profitability, and firm value. These results provide strategic guidance for healthcare management to prioritize profit stability and optimize capital and liquidity policies while taking firm scale into account to maximize corporate value.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN: STUDI KASUS HEALTHCARE DI BEI Jane Clara; Viriany
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.v8i4.39085

Abstract

This study aims to analyze the effects of profitability and leverage on corporate dividend policies. The data used are secondary data obtained from the financial statements of companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using purposive sampling, 10 companies that met the criteria were selected, resulting in a total of 30 observations. Panel data processing in this study was conducted using EViews 13 and Microsoft Excel 2016. The results of the tests indicate that profitability has a positive relationship and a significant effect on dividend policy. Additionally, leverage was found to have a negative relationship and no significant effect on corporate dividend policy.
PENGARUH FINANCIAL PERFORMANCE PADA STOCK RETURN SEKTOR FOOD BEVERAGE Louis Fernando; Widyasari
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.v8i4.39086

Abstract

This study aims to empirically test the effects of Profitability, Solvency, Activity Ratio, and Market Ratio) on Stock Return. The subjects of this study are F&B sector companies that are listed on the IDX during the 2021–2024 period. Using Purposive sampling, 84 valid observational data points were obtained from secondary sources in the issuers' Annual reports. Data processing techniques used IBM SPSS version 31, employing a quantitative associative research design and multiple linear regression analysis. This study indicates that the Earnings per Share (EPS) variable partially has a positive and significant effect on Stock Returns, whereas the ROA, TATO, and DER variables don't have a significant effect. This study's results indicate that investors are advised to prioritize fundamental analysis of asset management efficiency (ROA) when making investment decisions. Furthermore, company management should focus on optimizing asset utilization to generate net income, thereby sending a positive signal to the capital market
DETERMINAN FINANCIAL DISTRESS SEKTOR CONSUMER CYCLICALS DI INDONESIA TAHUN 2022 – 2024 Lintang Larasati; Yuniarwati
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.v8i4.39087

Abstract

Financial hardship among consumer cyclicals businesses listed on the Indonesia Stock Exchange (IDX) over the 2022–2024 period is examined in this study, along with the effects of liquidity, profitability, and debt. To ensure the accuracy of the data, 32 organizations were chosen using a purposive sample method. The research team used IBM SPSS V27 and Microsoft Excel to do the multiple regression analysis. Financial hardship is positively impacted by liquidity, while profitability and leverage have a negative effect, according to the data. Limitations related to the particular industry sample and the short observation time are brought to light by the study's implications. To overcome these limitations and provide a more thorough prediction, it would be helpful to include more factors, broaden the industrial sectors, and lengthen the duration of the investigation.

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