Jurnal Paradigma Akuntansi
type: channel
description: Jurnal Paradigma Akuntansi e-ISSN 2657-0033 (media online) Kumpulan Jurnal - Jurnal yang dibuat oleh mahasiswa - mahasiswi Program Studi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara sebagai syarat Menempuh Sarjana Ekonomi. Terbit empat kali setahun pada bulan Januari, April, Juli, dan Oktober.
publisher: Fakultas Ekonomi, Universitas Tarumanagara
language: en-US
publication name: Jurnal Paradigma Akuntansi
issn: 2657-0033
copyright: This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
items: PENGARUH CR, DER, EPS, DAN TINGKAT SUKU BUNGA TERHADAP RETURN SAHAM PERIODE 2017 – 2021
items: PROFITABILITY DAN FAKTOR LAINNYA YANG MEMPENGARUHI DEBT POLICY
items: FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS
items: Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Non-Cyclicals
items: PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022)
items: FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR
items: Pengaruh Firm Size, Leverage, Capital Expenditure, Profitability Dan Liquidity Terhadap Cash Holding
items: ANALISIS FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER
items: Faktor Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Consumer Cyclicals Dan Consumer Non-Cyclicals
items: PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY
items: FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE
items: ANALISIS POLITICAL CONNECTION, FAMILY OWNERSHIP DAN MANAGERIAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT
items: FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI
items: PENGARUH CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM VALUE
items: FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA CONSUMER NON-CYCLICALS DAN CYCLICALS
items: FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI
items: FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL
items: PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR KEUANGAN
items: PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN
items: PENGARUH CASH FLOW, GROWTH OPPORTUNITIES, DAN LEVERAGE TERHADAP CASH HOLDING
items: FAKTOR KEUANGAN YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DENGAN MODEL ALTMAN Z-SCORE
items: PENGARUH PROFITABILITY, LIQUIDITY, NET WORKING CAPITAL, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING PADA PERUSAHAAN CONSUMER NON-CYCLICALS
items: PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2020-2022
items: FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI
items: FAKTOR – FAKTOR YANG MEMPENGARUHI STOCK MARKET RETURN
items: FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM
items: PENGARUH PROFITABILITAS, LIKUDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN KONSUMEN PRIMER
items: FAKTOR – FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA
items: PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE YANG DIMODERASI UKURAN PERUSAHAAN
items: DETERMINAN CASH HOLDING PERUSAHAAN CONSUMER NON-CYCLICALS
items: FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING SEBAGAI VARIABEL DEPENDEN PADA SEKTOR PERINDUSTRIAN
items: FAKTOR YANG MEMILIKI PENGARUH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI BEI
items: FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN SEKTOR KONSUMEN NON-CYCLICAL DI BURSA EFEK INDONESIA PERIODE 2019-2021
items: Pengaruh Cash Position, Leverage, dan Firm Growth Terhadap Kebijakan Dividen
items: Analisa Faktor - Faktor yang Mempengaruhi Nilai Perusahaan Sektor Konsumsi
items: UKURAN PERUSAHAAN, PROFITABILITAS, RISIKO BISNIS YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR
items: FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL
items: FAKTOR - FAKTOR YANG MEMPENG ARUHI CASH HO LDING PADA PERUSAHAAN KO NS UMEN NON-PRIMER
items: PENGARUH LEVERAGE, CASH FLOW, LIQUIDITY DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING
items: PENGARUH UKURAN PERUSAHAAN, SALES GROWTH, DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS.
items: KAITAN PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL
items: ANALISA PENGARUH CSR DAN GCG TERHADAP FINANCIAL PERFORMANCE PERHOTELAN INDONESIA TAHUN 2019-2021
items: PENGARUH AKTIVITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN
items: PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
items: Efektivitas Sistem Pengendalian Manajemen Atas Pendapatan Terhadap Tingkat Laba Pada PT.XYZ
items: KONDISI KEUANGAN DAN KEBERLANGSUNGAN USAHA PERUSAHAAN FARMASI SAAT COVID-19
items: FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE DIMODERASI OLEH FIRM SIZE
items: PERAN FIRM SIZE DALAM MEMODERASI DETERMINAN CASH HOLDING
items: Analisis Pengaruh LDR, NIM & BOPO terhadap NPL Yang Terdaftar Di BEI Priode 2021 sampai 2023
items: PENGARUH FIRM SIZE, LEVERAGE, NET WORKING CAPITAL, GROWTH OPPORTUNITY TERHADAP CASH HOLDING

PENGARUH CR, DER, EPS, DAN TINGKAT SUKU BUNGA TERHADAP RETURN SAHAM PERIODE 2017 – 2021
type: item
description: This study aimed to examine how current ratio, debt to equity ratio, earnings per share, and interest rates affected share returns in property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2017 – 2021. 95 data from property and real estate firms that were chosen using a purposive sampling technique are used in this study. EViews version 12 was used to process the secondary data. The outcome of the F test result indicate that the independent variable together does not significantly affect the dependent variable. The t test result reveals that current ratio, debt to equity ratio, and earnings per share do not significantly affect share return, while interest rates have a significant and negative influence on share return. The implication of this study is that investors need to consider the company's internal and external factors in making a share investment decision so that investors can minimize the investment risk.
creator: Julian Wahyuningsih
creator: Merry Susanti
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 877
ending page: 886
doi: 10.24912/jpa.v7i3.34107

PROFITABILITY DAN FAKTOR LAINNYA YANG MEMPENGARUHI DEBT POLICY
type: item
description: The main purpose of this research is analyze the effect of profitability, liquidity, asset structure and firm size on the debt policy, on consumer non-cyclical companies listed on Indonesian Stock Exchange in the period of 2018-2021. This research uses purposive sampling method, and there were 11 companies as samples for this research. The statistics method used was multiple regression analysis which are processed using EViews 12 Student Version software. Based on the results of this research, the variable profitability had no significant effect on debt policy. The variable liquidity and firm size had negative and significant effect on debt policy. While asset structure partially had a positive and significant effect on the debt policy.
creator: Villia Julieta
creator: Viriany Viriany
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 887
ending page: 896
doi: 10.24912/jpa.v7i3.34233

FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS
type: item
description: This study aims to obtain empirical evidence regarding the effect of liquidity, leverage, and company size on profitability. The subjects in this study were manufacturing companies in the primary consumer goods sector that were consistently listed on the Indonesia Stock Exchange for 4 years, namely the 2019-2022 period. This study used 29 manufacturing companies in the primary consumer goods sector which had been selected through a purposive sampling method with a total of 116 data for four years. The data processing technique uses multiple regression analysis which is processed using the Eviews version 12 program. The results of this study indicate that liquidity and firm size do not have a positive effect on profitability, and leverage has a negative effect on profitability.
creator: Angela Effendy
creator: Sofia Prima Dewi
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 897
ending page: 906
doi: 10.24912/jpa.v7i3.34235

Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Non-Cyclicals
type: item
description: This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and growth opportunity on cash holding in consumer non-cyclicals companies. The sampling technique used was purposive sampling. The sample data in this study were 120 sample data. This study uses secondary data that is processed using IBM SPSS version 22. The results of the F test show that profitability, leverage, firm size, and growth opportunity together have a significant effect on cash holding. The results of the t test show that profitability had a positive and significant effect on cash holding, while leverage has a negative and significant effect on cash holding. Firm size has a positive and insignificant effect on cash holding and growth opportunity has a negative and insignificant effect on cash holding.
creator: Edvandi Fam Supra
creator: Vidyarto Nugroho
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 907
ending page: 916
doi: 10.24912/jpa.v7i3.34237

PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022)
type: item
description: The purpose of this research is to empirically prove the effect of profitability, leverage, and firm size on firm value. The purposive sampling method was used to collect data in this study. In this study, the subjects used were property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Secondary data was used in this study with a total sample of 32 companies and 128 sample data. This study uses the SPSS 26 program for data processing. From the results obtained in this study, the two independent variables namely profitability and leverage have a significant positive effect on firm value. Meanwhile, firm size has no significant negative effect on firm value.
creator: Reggina Angela Moniaga
creator: Hendang Tanusdjaja
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 917
ending page: 927
doi: 10.24912/jpa.v7i3.34291

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR
type: item
description: The research was conducted to empirically prove the effect of leverage (DER), institutional ownership (IO), profitability (ROA), and company size (SIZE) on firm value (PBV) in infrastructure sector companies listed on the Indonesia Stock Exchange. In the research to obtain a valid sample of 90 data from 38 companies after outliers were carried out using the purposive sampling method. This study tested the hypothesis using multiple linear regression methods and data were processed using SPSS version 16. The results of this study stated that leverage and firm size did not have a significant effect on firm value. Institutional ownership has a significant negative effect on firm value. Profitability has a significant influence and has a positive direction on firm value.
creator: Sarah Safitri
creator: Linda Santioso
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 928
ending page: 937
doi: 10.24912/jpa.v7i3.34292

Pengaruh Firm Size, Leverage, Capital Expenditure, Profitability Dan Liquidity Terhadap Cash Holding
type: item
description: This study aims to determine whether firm size, leverage, capital expenditure, profitability and liquidity have an influence on cash holdings in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the COVID-19 pandemic. The period in this study is from 2020 to 2022. The sample selection technique used in this study is a purposive sampling technique. The sample in this study were 50 companies with a total of 150 data analyzed using multiple linear regression analysis. Data processing uses Eviews 12 software and Microsoft Excel 2019. The results in this study are firm size, capital expenditure and profitability have no effect on cash holdings during the COVID-19 pandemic, while leverage and liquidity have a significant positive effect on cash holdings during the COVID-19 pandemic.
creator: Nikky Laurent Zaputra
creator: Yanti Yanti
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 938
ending page: 948
doi: 10.24912/jpa.v7i3.34293

ANALISIS FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER
type: item
description: This research was conducted to find out whether cash holding can be influenced by profitability, liquidity, leverage and sales growth. The sample used is a non-cyclical sector company that has consistently been listed on the Indonesia Stock Exchange in the 2019-2021 timeframe. The sample owned was selected using a purposive sampling method and obtained a total of 34 companies. Processing of the data that has been collected uses the multiple linear regression analysis method with SPSS (Statistical Package for the Social Sciences) software version 21. Based on the results of the data that has been processed, it shows that profitability and leverage have a positive and significant effect to cash holding, while liquidity and sales growth has an insignificant effect to cash holding. The implication of this research is for every company to know the importance of the amount of cash held by the company in carrying out the company's activities.
creator: Morris Andersson
creator: Merry Susanti
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 949
ending page: 958
doi: 10.24912/jpa.v7i3.34294

Faktor Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Consumer Cyclicals Dan Consumer Non-Cyclicals
type: item
description: This article discusses research on the effect of sales growth, firm size, profitability, and liquidity on firm value in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange 2020-2022. The method used in this research is a quantitative descriptive approach. Company financial reports on the IDX are used as the primary research data source in the consumer cyclical and consumer non-cyclical categories. Testing using the F test yields information that there is an influence from sales growth, firm size, profitability, and liquidity on firm value/company value. Testing with the t-test yields information that sales growth positively affects firm value. A significant positive effect is shown by firm size on firm value, while profitability shows a significant positive effect. Meanwhile, the negative effect is not significant, as indicated by liquidity on firm value.
creator: Cilvia Cahyani Putri
creator: Vidyarto Nugroho
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 959
ending page: 968
doi: 10.24912/jpa.v7i3.34295

PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY
type: item
description: This study aims to examine the effect of auditor’s reputation, and profitability on audit delay. The population in this study are audited financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Sampling was carried out using purposive sampling technique with a total sample of 36 companies over a period of 2 consecutive observations so that the total sample was 120. The data of this study were processed using SPSS version 25.
creator: Afza Nuzhat Maghfur
creator: Rini Tri Hastuti
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 969
ending page: 976
doi: 10.24912/jpa.v7i3.34296

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE
type: item
description: This study aims to obtain empirical evidence whether profitability, liquidity, company size affect the capital structure of food and beverage manufacturing companies listed on the IDX in 2019-2022. Factors that determine the capital structure include profitability, liquidity and firm size. Sample was selected using purposive sampling method and the valid data was 15 companies. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 25. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity and firm size together have a significant influence on capital structure. Based on the results of the partial test research, it shows that the profitability variables individually have am insignificant positive effect on capital structure, liquidity individually have a significant negative effect on capital structure and firm size individually have a significant positive effect on capital structure.
creator: Angelica Frarisca
creator: August Paosa Nariman
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 977
ending page: 985
doi: 10.24912/jpa.v7i3.34297

ANALISIS POLITICAL CONNECTION, FAMILY OWNERSHIP DAN MANAGERIAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT
type: item
description: This study aims to analyze the influence of political connections, family ownership, and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The method used in this research is a quantitative method with purposive sampling. The sample data used are 41 data from 11 mining companies. The collected sample data was processed using multiple regression analysis tests and assisted by IBM SPSS Statistics version 29 software. The results of this study are political connections and family ownership do not have a significant effect on earnings management, while managerial ownership has a significant influence on earnings management. The implication of this research is that shareholders must increase management or agent supervision, including as managerial ownership of earnings management practices that do not harm the company.
creator: Stevanus Jonathan
creator: Hendro Lukman
creator: Verawati Verawati
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 986
ending page: 995
doi: 10.24912/jpa.v7i3.34298

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI
type: item
description: The purpose of this study is to analyze the effect of firm size, leverage, profitability, and liquidity on the firm value. This research was conducted on consumer cyclicals sector companies (non-primary consumers) listed on the Indonesia Stock Exchange from 2018 to 2021, samples were selected using the purposive sampling method based on data that matched the criteria of 54 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for windows released 16. The results of this study show that the size of the company affects the value of the company. Meanwhile, leverage, profitability, and liquidity have no effect on the firm.
creator: Audrey Adelia Gunawan
creator: Rosmita Rasyid
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 996
ending page: 1004
doi: 10.24912/jpa.v7i3.34299

PENGARUH CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, DAN LEVERAGE TERHADAP FIRM VALUE
type: item
description: The purpose of this study is to examine the impact of capital structure, profitability, firm size, and leverage on firm value in consumer cyclicals sector companies listed on the IDX in 2019-2021. This study used a purposive sampling method and samples that fit the criteria were 74 companies. The data that has been collected is processed using E-Views 12. The literature indicates that capital structure has a negative significant effect on firm value, profitability and leverage have a positive insignificant effect on firm value and firm size has a negative and insignificant effect on firm value. This study concludes that capital structure, profitability, firm size, and leverage influence the decisions of company management, investors, and creditors.
creator: Christian Matthew
creator: Rini Tri Hastuti
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1005
ending page: 1013
doi: 10.24912/jpa.v7i3.34316

FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA CONSUMER NON-CYCLICALS DAN CYCLICALS
type: item
description: This research aims to examine the factors that influence capital structure in consumer non- cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Factors that determine the capital structure include profitability, liquidity, tangibility and firm size. Sample was selected using purposive sampling method and the valid data was 17 companies. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 27. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity, tangibility and firm size together have a significant influence on capital structure. Based on the results of the partial test research, it shows that the profitability and liquidity variables individually have a significant negative effect on capital structure, while tangibility and firm size individually have an insignificant negative effect on capital structure.
creator: Vania Griselda Cudivia
creator: Susanto Salim
creator: Andreas Bambang Daryatno
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1014
ending page: 1024
doi: 10.24912/jpa.v7i3.34318

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI
type: item
description: This study aims to find out how the role of company size, profitability, leverage, and liquidity has on company value by using social responsibility as a moderating variable in the consumption sector of non-primary goods listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected by purposive sampling method and there are 17 companies with valid data. The data processing technique uses moderation regression analysis (MRA) assisted by the Eviews 12.0 program and Microsoft Excel 2013. The results of this study indicate that company size does not have a negative effect on firm value, profitability and social responsibility have a positive effect on firm value, leverage and liquidity do not have a positive effect on firm value. Social responsibility can affect the effect of firm size on firm value, social responsibility cannot affect the effect of liquidity on firm value.
creator: Nadya Wijaya
creator: Sofia Prima Dewi
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1025
ending page: 1035
doi: 10.24912/jpa.v7i3.34319

FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL
type: item
description: This research was conducted with the aim to determine the effect of leverage, liquidity, capital intensity on tax aggressiveness. The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange during 2019-2021. In selecting the sample in this study using a purposive sampling method and obtained as many as 40 sample companies. In this study, the data processing technique used is logistic regression analysis and uses the IBM SPSS Statistics application version 25. The results of this study indicate that leverage and liquidity have no significant effect on tax aggressiveness, and capital intensity has a significant effect on tax aggressiveness.
creator: Andrew Van Breeman
creator: Yuniarwati Yuniarwati
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1036
ending page: 1045
doi: 10.24912/jpa.v7i3.34320

PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR KEUANGAN
type: item
description: This study aims to examine the effect of Book Tax Difference which has been caused by temporary differences and permanent differences in profit growth in financial sector companies listed on the Indonesia Stock Exchange BEI in 2019-2022. The selection of the sample that the author uses is based on purposive sampling with certain criteria and uses secondary data in the form of financial reports obtained from the sites www.idx.co.id, www.sahamee.com, www.britama.com. This study used a sample of 31 companies (banks and insurance companies). Data management techniques using Eviews 12 and Microsoft Excel. Based on the results of research that has been done by the author, it can be concluded that in this study it shows that Temporary Differences in Book Tax Differences have no effect on profit growth and permanent differences in Book Tax Differences have no effect on profit growth.
creator: Elisa Gunawan Darma
creator: Rini Tri Hastuti
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1046
ending page: 1054
doi: 10.24912/jpa.v7i3.34321

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN
type: item
description: The purpose of this study was to determine the effect of profitability, leverage, and liquidity on financial distress in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This study used 93 company data and used purposive sampling method. The results showed that profitability and liquidity have a positive effect on financial distress, while leverage has a negative and insignificant effect on financial distress.
creator: Samuel Ekawira Theopratama
creator: Nurnainun Bangun
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1055
ending page: 1063
doi: 10.24912/jpa.v7i3.34322

PENGARUH CASH FLOW, GROWTH OPPORTUNITIES, DAN LEVERAGE TERHADAP CASH HOLDING
type: item
description: This study aims to determine the effect of cash flow, growth opportunities and leverage on cash holding in consumer cyclicals and consumer non cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. The technique for selecting the sample in this study used a purposive sampling technique and 234 data were selected from 270 data. In this study the method used to analyze the data was multiple linear regression analysis to test the hypothesis and used SPSS software version 21 and Microsoft Excel 365 as the data processing application for this study. The results of this study indicate that cash flow has a significant positive effect on cash holdings. Growth opportunities have no significant negative effect on cash holdings. Meanwhile, leverage has a significant negative effect on cash holdings.
creator: Theresia Yosita Jasim
creator: F.X Kurniawan Tjakrawala
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1064
ending page: 1074
doi: 10.24912/jpa.v7i3.34323

FAKTOR KEUANGAN YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DENGAN MODEL ALTMAN Z-SCORE
type: item
description: The purpose of this study was to analyze empirically the effect of the variables in the Altman Z-Score method, namely Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Tax to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset on Financial Distress in food and beverage company listed on the Indonesia Stock Exchange in 2020-2022. The results of this study indicate that Working Capital to Total Assets has a positive not significant impact on financial distress, different from Retained Earnings to Total Assets, Market Value Equity to Total Liabilities, and Sales to Total Asset that have a significant positive impact on financial distress and Earnings Before Interest and Tax to Total Assets have a negative not significant impact on financial distress.
creator: Russel Andama Susanto
creator: Susanto Salim
creator: Andreas Bambang Daryatno
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1075
ending page: 1082
doi: 10.24912/jpa.v7i3.34324

PENGARUH PROFITABILITY, LIQUIDITY, NET WORKING CAPITAL, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING PADA PERUSAHAAN CONSUMER NON-CYCLICALS
type: item
description: This article outlines a study that looked at the impact of profitability, liquidity, net working capital, and growth opportunity on cash holdings in consumer non-cyclical companies. The quantitative descriptive research method was applied in this study. The data used consists of yearly financial reports from consumer non-cyclical enterprises, which provide detailed information about the variables under consideration. Consumer non-cyclical companies listed on the Indonesia Stock Exchange between 2020 and 2022 are the research subjects. The testing using the F-test reveals that profitability, liquidity, net working capital, and growth opportunity collectively have a significant influence on cash holding. The t-test results indicate that profitability and net working capital are factors that positively and significantly affect cash holding, while liquidity and growth opportunity do not have a significant influence on cash holding.
creator: Chairull Noval Gunawan
creator: Sufiyati Sufiyati
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1083
ending page: 1094
doi: 10.24912/jpa.v7i3.34325

PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2020-2022
type: item
description: This study examines the effect of liquidity, solvency and profitability on share prices of energy sector companies on the Indonesia Stock Exchange for the period 2020–2022. In this study, liquidity is measured using the Quick Ratio (QR), solvency is measured using the Debt to Assets Ratio (DAR), and profitability is measured using the Profitability Ratio return on assets (ROA). Purposive sampling is a technique used for sample preparation. There are 35 energy-related businesses listed on the IDX for the 2020–2022 period and meet the criteria. The analytical method used is multiple linear regression analysis. The tool used to process the data collected is IBM SPSS Statistics 25. The results of the study show that there is a simultaneous effect of liquidity ratios (QR), solvency (DAR), and profitability (ROA) on stock prices in energy sector companies listed on the IDX for the period 2020-2022. Meanwhile, partially it shows that liquidity (QR) and profitability (ROA) have a positive and significant effect on stock prices in energy sector companies listed on the IDX for the 2020-2022 period, while partially there is no solvency effect on stock prices in energy sector companies that listed on the IDX for the 2020-2022 period.
creator: Nicole Anggela
creator: Rosmita Rasyid
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1095
ending page: 1105
doi: 10.24912/jpa.v7i3.34326

FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI
type: item
description: The study aims to show the impact of growth Opportunities, investment decisions and capital structure on Firm value in manufacturing companies listed on the Indonesia Stock Exchange Industrial (IDX) in the period 2019-2021. The method used in this study is purposive sampling with a total data collected of 27 companies that met the criteria. Data processing techniques used descriptive analysis using E-views 10th version and Microsoft Excel 2010 edition. Results of this study has concluded that the variables growth opportunity had a significant effect on firm value, which indicated that changes in score has occurred within the company influenced. by the opportunity the company has to develop. The variable Investment decisions and capital structure have no significant effect on firm value which means that changes in firm value score are not affected by the variable capital structure and investment decisions.
creator: Dinda Aulia Septiani
creator: Nurnainun Bangun
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1106
ending page: 1116
doi: 10.24912/jpa.v7i3.34327

FAKTOR – FAKTOR YANG MEMPENGARUHI STOCK MARKET RETURN
type: item
description: This study aims to examine the effect of exchange rates, trading volume activity and COVID-19 on stock market returns in publicly listed companies engaged in the consumer non-cyclicals and listed on the Indonesia Stock Exchange (IDX) in 2020-2021. This study used a purposive sampling method and company data that matched the criteria were found 61 companies. Data processing uses the Microsoft Excel 2021 and SPSS Statics programs. From this study it can be concluded that exchange rate activity, trading volume activity and COVID-19 using daily positive cases have an effect on stock market returns.
creator: Angel Elaine Shine
creator: Rosmita Rasyid
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1117
ending page: 1125
doi: 10.24912/jpa.v7i3.34389

FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM
type: item
description: This study aims to obtain empirical evidence on effects of covid-19, price volatility, and stocks liquidity on stocks return of index LQ45 companies listed on the Indonesian Stock Exchange during 2020 period with a sample of 45 companies after going through the method. purposive sampling. Data processing uses multiple regression analysis helped by Eviews 11 and Microsoft Excel 2016. The results of this study indicate that covid-19 has a significant negative effect on stocks return, while price volatility and stocks liquidity have significant positive effect on stocks return. The implication of this research is need to increase price volatility and stocks liquidity for company that will increase the stocks return which will bring a good signal for investors.
creator: Johan Johan
creator: Rousilita Suhendah
creator: Andreas Bambang Daryatno
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1126
ending page: 1236
doi: 10.24912/jpa.v7i3.34390

PENGARUH PROFITABILITAS, LIKUDITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN KONSUMEN PRIMER
type: item
description: This study aims to find out how profitability, liquidity, and asset structure affect the capital structure of primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The research sample was selected by purposive sampling method, and the valid data were 68 companies. The data in this study were processed using multiple linear analysis with the help of the Microsoft Excel 2017 program and IBM SPSS (Statistical Products and Services Solutions) Windows 27. The results of this study indicated that profitability, liquidity and asset structure had a significant negative effect on capital structure. The implications of this research are expected so that companies can consider the variables in this study in deciding capital structure policies.
creator: Albert Albert
creator: Liana Susanto
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1137
ending page: 1145
doi: 10.24912/jpa.v7i3.34391

FAKTOR – FAKTOR YANG MEMENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA
type: item
description: This study purpose is to see empirical evidence about factor that affect profitability in industrial sector companies listedion the Indonesia Stock Exchange for 2019-2021. Sample is selected with purposive sampling method and the sampel is 36 companies. The data management used multiple linear regression analysis operated with the SPSS (Statistical Producti and Service Solution) program version 25 and Microsoft Excel 2016. The results of the analysis in this study have indicator that leverage has a significant negative on profitability, while liquidity and company size have no significant effect on profitability. This research has implications, namely that companies are expected to increase their profitability by paying attention to factors that can affect profitability so that investors can trust in investing.
creator: Jonathan Natanael Yapriansen
creator: Liana Susanto
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1146
ending page: 1154
doi: 10.24912/jpa.v7i3.34392

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP TAX AVOIDANCE YANG DIMODERASI UKURAN PERUSAHAAN
type: item
description: This study aims to determine the effect of the relationship between profitability, leverage, and liquidity on tax avoidance and is moderated by firm size in property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2021. This research uses secondary data. The method used to select the sample was purposive sampling and the valid data were 14 companies. The data processing technique used was multiple regression analysis and moderated regression analysis assisted by the Eviews 12 program. The result of this study found that profitability and leverage had a negative and significant effect on tax avoidance, liquidity has a positive and significant effect on tax avoidance, company size is unable to moderate the effect of profitability, leverage, liquidity on tax avoidance. The implication of this research is the importance of increasing profits or profitability which can make companies give a positive signal to the government throught paying taxes and not taking tax avoidance.
creator: Angella Angella
creator: Widyasari Widyasari
creator: Ferry adang
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1155
ending page: 1164
doi: 10.24912/jpa.v7i3.34394

DETERMINAN CASH HOLDING PERUSAHAAN CONSUMER NON-CYCLICALS
type: item
description: The purpose of this study is to obtain empirical evidence about the effect of profitability, liquidity, firm size, leverage, and capital expenditure on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study were 33 consumer non-cyclicals companies selected using purposive sampling method. Data processing in this study used SPSS 26 software. The results of this study indicate that profitabilty dan liquidity have am effect on cash holding, while firm size, leverage, dan capital expenditure have no effect on cash holding. The implication of this study is that cash holding plays an important role for the company because it is used as a source of funding and as a liquid asset to support the company's necessity.
creator: Regina Oktafiani
creator: Lukman Surjadi
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1165
ending page: 1173
doi: 10.24912/jpa.v7i3.34393

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING SEBAGAI VARIABEL DEPENDEN PADA SEKTOR PERINDUSTRIAN
type: item
description: The main objective of this study is to analyze the effect of leverage, firm size, net working capital, and growth opportunity on cash holding in industrial sector companies listed on the Indonesia Stock Exchange in 2019–2021. This study uses a purposive sampling technique with the number of companies obtained as many as 38 companies that are included in the purposive sampling criteria. The data used are secondary data from the company's annual report obtained through the Indonesia Stock Exchange website and the company's official website. Data processing uses the E-Views 12 application program with a quantitative method. The results of this study indicate that the independent variables leverage, firm size, & growth opportunity have no effect on the dependent variable cash holding, and net working capital has a positive effect on cash holding.
creator: Catherine Oktovella Henlindra
creator: Linda Santioso
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1174
ending page: 1188
doi: 10.24912/jpa.v7i3.34404

FAKTOR YANG MEMILIKI PENGARUH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI BEI
type: item
description: The aim of this research is to identify the factors that can influence tax avoidance. In this study several contributing variables are profitability, leverage, and company size. The companies selected for this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Then, for sample selection, we chose a targeted extraction method that also matched the data selection criteria, and finally collected 22 companies. The data processing statistical program used to process the data in this study is SPSS version 22. The results of this study indicate that profitability has no effect on tax avoidance, but leverage and firm size have a positive effect on tax avoidance.
creator: Sandy Irmawan Sumanta
creator: Purnamawati Helen Wijaya
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1189
ending page: 1198
doi: 10.24912/jpa.v7i3.34405

FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN SEKTOR KONSUMEN NON-CYCLICAL DI BURSA EFEK INDONESIA PERIODE 2019-2021
type: item
description: This study aims to obtain empirical evidence regarding the effect of sales growth, asset structure, company size, profitability, and liquidity on the capital structure of non-cyclical consumer sector companies on the Indonesia Stock Exchange for the 2019-2021 period. The sample was selected by purposive sampling method and valid data were 132 data from 44 companies. The research data were processed using statistical software Eviews 12 Student Version to perform multiple linear regression analysis, classical assumption test, and hypothesis test. The results shown in this study are that asset structure and liquidity have a negative effect on capital structure. While sales growth, company size and liquidity have no effect on capital structure. The implication of this research is to become a reference for managers to consider and pay attention to the factors that affect the company's capital structure. Then, it provides a reference for investors in considering their decision to invest and also serves as a scientific reference and provides the latest information regarding capital structure.
creator: Elora Elora
creator: Sufiyati Sufiyati
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1199
ending page: 1208
doi: 10.24912/jpa.v7i3.34406

Pengaruh Cash Position, Leverage, dan Firm Growth Terhadap Kebijakan Dividen
type: item
description: This study aims to find out the role of cash position, leverage, and firm growth on dividend policy in listed consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021. Purposive sampling was used to select the sample, and valid data came from 23 different companies. Multiple regression analysis is used in the data processing technique, which is aided by the SPSS (Statistical Product and Service Solution) program V26.0 and Microsoft Excel 365 The results of this study indicate that cash position has a positive and significant effect on dividend policy, while leverage and firm growth have no effect on dividend policy. The implication of this research is comprehending the importance of cash position, leverage, and firm growth in dividend policy to give investors confidence to invest their funds or invest.
creator: Teresia Teresia
creator: Linda Santioso
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1209
ending page: 1219
doi: 10.24912/jpa.v7i3.34407

Analisa Faktor - Faktor yang Mempengaruhi Nilai Perusahaan Sektor Konsumsi
type: item
description: In an empirical study conducted from 2018 to 2021, the purpose of this study is to observe and evaluate the impact of firm size, profitability, liquidity, and leverage on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange (IDX). Purposive sampling was used to select 16 manufacturing companies from the consumption sector for this study, which used 64 data points from the previous four years. Secondary data in the form of financial statements for a specific time period that ended on January 1 are used. The statistical software IBM SPSS 22 is used to analyze the data in this study. According to the study's findings, firm size and leverage have a significant negative impact on firm value, liquidity has a negligible positive impact on firm value, and profitability has a significant positive impact on firm value. to the company's worth.
creator: Gilbert Austin Barita
creator: Agustin Ekadjaja
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1220
ending page: 1227
doi: 10.24912/jpa.v7i3.34408

UKURAN PERUSAHAAN, PROFITABILITAS, RISIKO BISNIS YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR
type: item
description: This study aims to determine whether company size, profitability and business risk affect the capital structure of manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The population used in this study is all manufacturing companies on the Indonesia Stock Exchange of 166 companies. The sample determination technique used is the purposive sampling method and the valid data is 60 companies. The data processing techniques used are multiple regression analysis assisted by the software programs Eviews 12 for Windows released 20 and Microsoft Excel for Microsoft 365 MSO.The results of the research that has been carried out the size of the company have a significant influence on the capital structure. Profitability and business risk have no effect on the capital structure. The implication of this research is that companies need to increase the effect of funding on the capital structure for each company.
creator: Lien Putri Veronika
creator: Tony Sudirgo
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1228
ending page: 1236
doi: 10.24912/jpa.v7i3.34409

FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL
type: item
description: This research aims to obtains empirical evidences on the influence of profitability, likuidity, toward capital structure. This research uses secondary data which was tested with Eviews version 9. The data that is used in this research coming from manufacturing companies automotive and components that are listed in the Indonesian Stock Exchange during year 2019-2021, in which with purposive sampling method there are 12 companies chosen as samples. The results of this research are that profitability has a significant positive effect on the capital structure that is rejected, and liquidity has a significant effect on the capital structure that is accepted.
creator: Marhendra Marhendra
creator: Viriany Viriany
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1237
ending page: 1244
doi: 10.24912/jpa.v7i3.34410

FAKTOR - FAKTOR YANG MEMPENG ARUHI CASH HO LDING PADA PERUSAHAAN KO NS UMEN NON-PRIMER
type: item
description: The point for this research is identify and analyze the impact of firm size, net working capital, leverage, and revenue growth on cash holdings. The resea rch methodology used was a targeted sa mple of the entire sample of 61 cyclical comp a nies list e d on th e Indonesian Sto ck Exchange (IDX). T his study was conduct ed usi ng observatiion years 2018-2021. The type of this data is used seconddary da ta and its taken fro m financial reports on www.idx.com. The results of this study show that firm size not impact and positive on cash holdings, while net working capital and leverage impact and negative on cash holdings and growth has no impact and negative on cash holdings.
creator: Keisha Noreen
creator: Sufiyati Sufiyati
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1245
ending page: 1254
doi: 10.24912/jpa.v7i3.34411

PENGARUH LEVERAGE, CASH FLOW, LIQUIDITY DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING
type: item
description: This research aims to find empirical evidence regarding the impact of leverage, cash flow, liquidity and growth opportunities on cash holdings in the manufacturing industry infrastructure of companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The sample was selected using a purposive sampling method, and the valid data consisted of 121 sample companies over a period of 3 years. Data is processed using SPSS (Statistical Product and Service Solution) version 22 for Windows and Microsoft Excel 2013. The results of the F test show that leverage, cash flow, liquidity and growth opportunities have a significant effect on cash reserves. The implications of this study indicate that all independent variables collectively are able to predict cash holdings. Partial testing reveals that leverage and cash flow show a positive and insignificant effect on cash holding, liquidity has a positive and significant effect on cash holding, growth opportunity has a negative and insignificant effect on cash holding.
creator: Kent Evangelista Hensu
creator: Augustpaosa Nariman
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1255
ending page: 1266
doi: 10.24912/jpa.v7i3.34412

PENGARUH UKURAN PERUSAHAAN, SALES GROWTH, DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS.
type: item
description: The purpose of this study is to obtain empirical evidence regarding the effect of company size, sales growth, and operating capacity on financial distress. This research uses food and beverage sector companies listed on the Indonesia Stock Exchange in 2020-2022. This research uses a purposive sampling method and there are as many as 93 company data. The data obtained was processed using the E-Views 12 program. Based on the research conducted, the results obtained were that company size has a positive and significant impact on financial distress, sales growth has a negative and significant impact on financial distress, and operating capacity has a positive and significant impact on financial distress. The implication of this research is that company size, sales growth, and operating capacity affect company management, investors, and creditors in making decisions.
creator: Enrico Andrew p
creator: Nurainun Bangun
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1267
ending page: 1274
doi: 10.24912/jpa.v7i3.34413

KAITAN PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL
type: item
description: This research was conducted with the aim of knowing the relationship between profitability, liquidity, asset growth, and company size on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study used a sample of 176 data. The sample selection technique in this study was purposive sampling using SPSS version 26 and Microsoft Office Excel. The results showed that profitability has a weak, negative, and significant correlation to capital structure, liquidity has a moderate, negative, and significant correlation to capital structure, asset growth has a weak, positive, and insignificant correlation to capital structure, and firm size has a moderate, positive correlation. and significant to the capital structure.
creator: Silvi Setyawati
creator: Elizabeth Sugiarto Dermawan
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1275
ending page: 1284
doi: 10.24912/jpa.v7i3.34414

ANALISA PENGARUH CSR DAN GCG TERHADAP FINANCIAL PERFORMANCE PERHOTELAN INDONESIA TAHUN 2019-2021
type: item
description: This study aims to identify the influence of Corporate Social Responsibilities and Good Corporate Government on Financial Performance in the Indonesian Hospitality Industry on the Indonesia Stock Exchange (IDX) in the period 2019 to 2021. This findings used purposive sampling as its sampling method. The sample obtained were 13 companies for the 2019 to 2021 period. The data was processed using E-views 12 software and multiple linear regression analysis. The results of this findings obtained that the GCG mechanism in the form of an audit committee has a positive influence on financial performance. On the other hand, other GCG mechanisms such as independent commissioners, institutional ownership and managerial ownership, along with CSR have no effect on financial performance during the Covid-19 pandemic.
creator: Fernando Fernando
creator: Herlin Tunjung
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1285
ending page: 1294
doi: 10.24912/jpa.v7i3.34431

PENGARUH AKTIVITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN
type: item
description: This study aims to obtain empirical evidence about the effect of activity, solvency and liquidity on profitability in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples in this study were 48 property and real estate companies selected by purposive sampling method. The research data were analysed using multiple linear regression analysis techniques which were processed with SPSS ver.21 software. The results of this study indicate that activity have a significant and positive effect on profitability. Solvency activity have a significant and negative effect on profitability. Liquidity have no significant effect on profitability. The implication of this research is the need to increase activity value while maintaining a certain solvency level to increase the company's profitability which will increase the firm's value and provide a good signal for investors.
creator: Gracia Averina
creator: Liana Susanto
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1295
ending page: 1304
doi: 10.24912/jpa.v7i3.34432

PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR KEUANGAN
type: item
description: This study aims to examine the effect of Book Tax Difference which has been caused by temporary differences and permanent differences in profit growth in financial sector companies listed on the Indonesia Stock Exchange BEI in 2019-2022. The selection of the sample that the author uses is based on purposive sampling with certain criteria and uses secondary data in the form of financial reports obtained from the sites www.idx.co.id, www.sahamee.com, www.britama.com. This study used a sample of 31 companies (banks and insurance companies). Data management techniques using Eviews 12 and Microsoft Excel. Based on the results of research that has been done by the author, it can be concluded that in this study it shows that Temporary Differences in Book Tax Differences have no effect on profit growth and permanent differences in Book Tax Differences have no effect on profit growth.
creator: Elisa Gunawan Darma
creator: Rini Tri Hastuti
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1305
ending page: 1313
doi: 10.24912/jpa.v7i3.34433

PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
type: item
description: This research was conducted with the aim of determining the effect of leverage, profitability, liquidity, and company size on company value in primary consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling method is used in conducting sample selection. A total of 52 companies were used in this study. This study uses technique multiple regression analysis and assisted by the SPSS program in performing data processing. The results of this study show that profitability has a significant effect on the value of the company, while leverage, liquidity, and company size do not have a significant influence on the value of the company. The implications in this study are expected that the company can increase profit in order to increase the value of the company so that it can provide positive signals for investors.
creator: Fitri Serli Yanah
creator: Sufiyati Sufiyati
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1314
ending page: 1322
doi: 10.24912/jpa.v7i3.34434

Efektivitas Sistem Pengendalian Manajemen Atas Pendapatan Terhadap Tingkat Laba Pada PT.XYZ
type: item
description: This research was conducted at PT. XYZ which is a construction equipment supplier company, with the aim of knowing the management control system for income that is applied to PT. XYZ and how it affects the company's profit and how the level of effectiveness of the management control system. The type of research used is descriptive research with data collection methods through interviews with managers from PT.XYZ. Methods of data processing using qualitative analysis methods. The results of this study indicate that the control system at PT. XYZ is still ineffective due to management neglect and employee failure in carrying out orders from managers and the system that has been made is not fully implemented with discipline by PT. XYZ employees.
creator: Karaniya Karaniya
creator: Rosmita Rasyid
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1323
ending page: 1329
doi: 10.24912/jpa.v7i3.34435

KONDISI KEUANGAN DAN KEBERLANGSUNGAN USAHA PERUSAHAAN FARMASI SAAT COVID-19
type: item
description: The purpose of this study was to analyze whether Covid-19 had its impact on the financial performance and business continuity or going concern of pharmaceutical companies listed on the Indonesia Stock Exchange from period 2019 to 2021 as samples. The data used in this study came from observations and documentation studies of the financial and annual reports of 10 pharmaceutical companies that have been audited and published as the requirements. This study used three techniques to analyze the datas, which were descriptive statistics, Paired Sample T-Test, and Altman Z-Score Bankruptcy Prediction Model with IBM SPSS Statistics 26. The results of this study was Covid-19 pandemic had no significant impact on the financial performance (using liquidity and profitability ratio for measurement) and business continuity or going concern of the 10 pharmaceutical companies listed on the Indonesia Stock Exchange when calculated before and after the announcement (2019-2021).
creator: Emmadithea Farahia
creator: Vidyarto Nugroho
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1330
ending page: 1337
doi: 10.24912/jpa.v7i3.34436

FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE DIMODERASI OLEH FIRM SIZE
type: item
description: This study aims to find out how profitability, leverage, liquidity, activity, and cash holding affect firm value with firm size as the moderating variable which are recorded on the Indonesia Stock Exchange during 2017-2021. The sample was collected using a method called purposive sampling and the validated data was 60 companies. The technique used to process the data uses multiple regression analysis aided by the Eviews version 13 program. The results of this study show that profitability, liquidity, and firm size do not affect firm value. Meanwhile, leverage, activity, and cash holding affect firm value. Firm size cannot moderate its effect on firm value. The implication of this research is the need to improve the quality of management in the company which can increment firm value, so that it can provide positive signs for investors.
creator: Shania Sulistio
creator: Yanti Yanti
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1338
ending page: 1346
doi: 10.24912/jpa.v7i3.34437

PERAN FIRM SIZE DALAM MEMODERASI DETERMINAN CASH HOLDING
type: item
description: The purpose of this study was to analyze the effect of profitability, liquidity, and net working capital on cash holding moderated by firm size. This study uses data on property and real estate sector companies listed on the IDX. This study used 44 company samples with 132 observations that met the purposive sampling criteria. The data used is secondary data from the company's financial statements. The data processing technique used uses moderation regression analysis with the help of Microsoft Excel 2016 and E-views 12. The results obtained from this study are liquidity has a negative effect on cash holding, while profitability and net working capital do not have an effect on cash holding. Firm size cannot moderate the effect of profitability and net working capital on cash holding, while firm size can moderate the effect of liquidity on cash holding.
creator: Natasya Yohana Sophia
creator: Rousilita Suhendah
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1347
ending page: 1357
doi: 10.24912/jpa.v7i3.34438

Analisis Pengaruh LDR, NIM & BOPO terhadap NPL Yang Terdaftar Di BEI Priode 2021 sampai 2023
type: item
description: The purpose of this study is to present empirical evidence on the effect of Loan to Deposit Ratio, Net Interest Margin, and operational efficiency as measured by operational expenses and income on the level of Non-Performing Loans in the banking sector. The method used in this study is multiple linear regression. The research population includes all banking companies listed on the Indonesia Stock Exchange from 2021 to 2023. This research sample was obtained through purposive sampling technique, with a total of 32 Corporations that met the criteria, resulting in 96 observations that were analyzed using statistical software. Data analysis was carried out using the Random Effect Model (REM) approach in E-Views 12 software. The results of the study show that the LDR and NIM variables do not have a significant impact on NPL, while the BOPO variable is proven to have a significant effect on NPL.
creator: Muhammad Fiqih
creator: Ardiansyah Ardiansyah
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
volume: 7
number: 3
starting page: 1358
ending page: 1367
doi: 10.24912/jpa.v7i3.34439

PENGARUH FIRM SIZE, LEVERAGE, NET WORKING CAPITAL, GROWTH OPPORTUNITY TERHADAP CASH HOLDING
type: item
description: This research was conducted with the aim of obtaining empirical evidence regarding the effect of firm size, leverage, net working capital, growth opportunities on cash holdings. This study uses secondary data obtained from the financial reports of property and real estate companies through the website www.idx.co.id.. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021 . This research was conducted by taking 27 samples of companies that match the predetermined criteria and using multiple linear analysis tests with purposive sampling technique with quantitative methods. The results of the partial test (t test) show that firm size and leverage have a significant effect on cash holdings, while net working capital and growth opportunities have no significant effect on cash holdings. The implication of this research is the need for appropriate company policies for managing cash on hold, in order to earn profits effectively.
creator: Shannen Evelyn Yacub
creator: Widyasari Widyasari
rights: Copyright (c) 2025 Jurnal Paradigma Akuntansi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-01
publication date: 2025-10-01
volume: 7
number: 3
starting page: 1697
ending page: 1706