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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 1,367 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Michellin, Ivana; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26524

Abstract

This study aims to determine the effect of profitability, firm size, asset structure and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used a sample of 246 data. This study uses a sample selection technique with purposive sampling and uses Eviews 12 in processing the data. The results showed that profitability, firm size and asset structure had a positive and significant effect on capital structure. Meanwhile, liquidity has a negative and insignificant effect on capital structure. profitability, firm size, asset structure and liquidity simultaneously affect the capital structure.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Wibowo, William; Ardiansyah, Ardiansyah
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26635

Abstract

This research aims to determine whether there is an effect of leverage, sales growth, profitability and firm size on the value of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected using purposive sampling method and the valid data was 36 companies. The data processing technique using panel data regression analysis assisted by the Eviews 12 program. The results of this study indicate that leverage has a significant and positive effect, sales growth has no effect on firm value, profitability and firm size have a significant and negative effect on firm value. The implication of this research is the need for attention to leverage, profitability, and company size in order to increase firm value.
DETERMINAN NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Fadila, Fehnny; Dewi, Sofia Prima
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26636

Abstract

This study aims to analyze the effect of asset structure, firm size, profitability, and firm growth on firm value with capital structure as an intervening variable. This study uses secondary data from the company's financial statements and the data is processed with the Eviews 12 Student Version. This study uses purposive sampling and selected a sample of 17 manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The results showed that the size of the company can positively affect the capital structure, asset structure and profitability can negatively affect the capital structure, while the growth of the company can not positively affect the capital structure. Asset structure, profitability, and capital structure can positively affect firm value, firm size can negatively affect firm value, while firm growth cannot negatively affect firm value. Capital structure can mediate the relationship between asset structure, firm size, and profitability with firm value, but the capital structure cannot mediate the relationship between firm growth and firm value.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR Halim, Angela; Yuniarwati, Yuniarwati
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26637

Abstract

This study aims to obtain empirical evidence regarding the effect of independent commissioners, audit committees, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample selection technique in this study used purposive sampling method. The total sample used is as many as 20 selected companies for 3 years. The data in this study were processed using the SPSS version 25 program and the data source used was secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id. The results showed that the independent board of commissioners had a significant effect, while managerial ownership, institutional ownership and the audit committee had no significant effect on tax avoidance.
KAITAN PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA LQ 45 Halim, Aurelia Winetha; Sugiarto, Elizabeth
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26638

Abstract

This study was conducted to determine the correlation between profitability, firm size, leverage, and liquidity in companies listed on the LQ 45 in Indonesia Stock Exchange. The sample selected using a purposive sampling method and 25 companies was chosen with the amount of data that could be used were 91. The data was processed using the IBM application version 22. Using non-parametric research with The Spearman Rank Correlation test results that the profitability variable has a strong, positive and significant correlation to dividend policy, the firm size variable has a weak, negative and insignificant correlation to dividend policy, the leverage variable has a moderate, negative and significant correlation to dividend policy, and the liquidity variable has a weak, positive and significant correlation to dividend policy. The results of this study show that companies that convey high profitability, leverage and liquidity can give a signal rather than the company will give a high dividend or not.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITY, DAN FIRM SIZE TERHADAP TAX AVOIDANCE Gunawan, Dave Christopher; Ngadiman, Ngadiman
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26639

Abstract

This study aims to determine the effect of independent commissioners, audit committees, and profitability and firm size on tax avoidance. The population in this study are LQ45 index companies listed on the Indonesia Stock Exchange in 2017-2019. The source of the data used is secondary data from a third party that has been published to serve as a sample in the study. Sampling in this study using purposive sampling method, with a sample of 19 companies with a total of 57 data for 3 years. The data was processed using the IBM SPSS version 25 program. The results of the study found that profitability had an effect on tax avoidance, while independent commissioners, audit committees and firm size had no effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR Angelia, Angelia; Santioso, Linda
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26640

Abstract

This study aims to determine whether there is an impact return on assets, debt to equity ratio, total assets turnover, exchange rate on stock return. This study uses population of manufacturing companies listed on the IDX in 2017-2019 period and uses purposive sampling in sample seletion, then processed with the SPSS (Statistical Package for the Social Sciences) versi 25.0 for windows. The selected samples are 175 data samples and 70 companies. The results show that return on assets have a positive and significant effect on stock return. Debt to equity ratio and total assets turnover also has a positive effect, but no significantly on stock return, meanwhile, exchange rate have a negative, but significantly on stock return.
PENGARUH COVID-19, UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Natanael, Ryan; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26641

Abstract

This research aims to test the effect of COVID-19, firm size, leverage and growth towards firm perfomance of manufacturing companies listed in Indonesia Stock Exchange for the period 2018 to 2020. The sample was chosen using purposive sampling method and the data used are 72 companies and with a total of 216 total data. The data are then processed using multiple linear regression analysis using the software spss (statistical product and service solution) version 26. This research found that firm size and growth both affect firm performance positively and significantly. This research also shows that leverage have a significant but negative effect towards firm performance. Lastly, this research shows that COVID-19 have a negative but insignificant effect towards firm performance.
PENGARUH RETURN ON EQUITY, LEVERAGE, DAN LIKUIDITAS TERHADAP KESULITAN KEUANGAN Gunawan, Yohandy; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26642

Abstract

This study aims to determine the effect of return on equity, leverage and liquidity on financial distress in non-financial companies listed on the Indonesia Stock Exchange during 2017 -2020. The sample was selected using the purposive sampling method and the valid data were 62 companies. The data processing technique used multiple regression analysis assisted by EViews 12 for windows released 2020 and Microsoft Excel 2016. The results of this study indicate that liquidity has a significant effect on the company's financial distress, while return on equity and leverage have no effect on corporate financial distress. The implications of this research are the need for processing the company's current assets properly to be able to reduce the risk of experiencing financial distress.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN VARIABEL KONTROL FIRM SIZE Ng, Gabriela Jesslyn; Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26643

Abstract

The objective of this study is to determine the effect of leverage, liquidity, profitability and sales growth towards the firm's value. This research uses secondary data from manufacturing companies that is listed on the Indonesian Stock Exchange during the period of 2016-2019. The sample is selected using purposive sampling and amounted to 50 companies. The data is processed by using SPSS 25 and Eviews 12. Outputs obtained from this study indicates that leverage and profitability has a positive and significant influence towards firm value. Liquidity has a positive but not significant influence towards firm value. Sales growth has a negative and significant influence on firm value. Control variable firm size has a negative and significant influence on firm value.

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