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: FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN KELUARGA SEKTOR KESEHATAN DI BURSA EFEK INDONESIA
items: FAKTOR YANG MEMPENGARUHI PENGADOPSIAN MOBILE BANKING MENGGUNAKAN PENDEKATAN TAM
items: PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN
items: PERAN SANKSI PAJAK, MODERNISASI PELAYANAN PAJAK, PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
items: FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE
items: PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY
items: PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI
items: FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS PERSISTENCE PADA PERUSAHAAN BASIC MATERIAL
items: FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER
items: FAKTOR FAKTOR YANG MEMENGARUHI FIRM VALUE
items: PENGARUH GCG, LEVERAGE, FIRM SIZE TERHADAP EARNINGS MANAGEMENT INDUSTRI DASAR, BARANG, KONSUMSI
items: KAITAN FIRM SIZE, PROFITABILITY, DAN LIQUIDITY TERHADAP CAPITAL STRUCTURE
items: FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
items: FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN SEBELUM DAN SELAMA COVID-19
items: PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI STRUKTUR MODAL
items: PENGARUH LIKUIDITAS, PROFITABILITAS, PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL YANG DIMODERASI UKURAN PERUSAHAAN
items: PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
items: PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
items: FAKTOR-FAKTOR YANG BERKAITAN TERHADAP PROFITABILITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN
items: Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Consumer Non-Cyclicals Sebelum dan Pada Masa Covid-19
items: PENGARUH LIKUIDITAS, PROFITABILITAS, ACTIVITY RATIO, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS
items: PENGARUH WORKING CAPITAL MANAGEMENT & POLICIES DAN FINANCIAL LEVERAGE TERHADAP PROFITABILITAS
items: ANALISIS KEWAJIBAN PPH PASAL 21 PT. CDS PADA TAHUN PAJAK 2021
items: PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN REAL ESTATE
items: PENGARUH PROFITABILITY, LEVERAGE DAN CAPITAL INTENSITY PERUSAHAAN DI BEI TERHADAP TAX
items: Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Food and Beverage Di BEI
items: FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL DI BEI
items: PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI
items: FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR KONSUMEN PRIMER
items: PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN
items: FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR TAHUN 2019-2021
items: FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER
items: FAKTOR-FAKTOR YANG MEMENGARUHI TRANSFER PRICING
items: PENGARUH FIRM SIZE, LEVERAGE, NET WORKING CAPITAL, GROWTH OPPORTUNITY TERHADAP CASH HOLDING
items: PENGARUH PROFITABILITAS, PELUANG PERTUMBUHAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DIMEDIASI STRUKTUR MODAL
items: PENGARUH DIVIDEND PAYOUT TERHADAP VOLATILITAS HARGA SAHAM DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING
items: ANALISIS PENGARUH ARUS KAS BEBAS, STRUKTUR MODAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION
items: FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI MODERASI
items: FAKTOR-FAKTOR YANG MEMPENGARUHI VALUE OF THE FIRM PADA PERUSAHAAN PROPERTI PERIODE 2018-2021
items: PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABLITAS TERHADAP KESULITAN KEUANGAN DI BURSA EFEK INDONESIA
items: FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE
items: Analisis Rekonsiliasi Fiskal Laporan Keuangan PT. SME Dalam Menentukan Pajak Penghasilan Terutang
items: PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK
items: FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI
items: PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DIMEDIASI PROFITABILITAS
items: FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN KONSUMEN PRIMER
items: FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE DENGAN MODERASI WORKING CAPITAL REQUIREMENT
items: ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR HOTEL, RESTORAN DAN PARIWISATA SEBELUM DAN SAAT PANDEMI COVID-19
items: FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN KELUARGA SEKTOR KESEHATAN DI BURSA EFEK INDONESIA
type: item
description: This research aims at understanding the role of capital structure. liquidity, and growth on firm value mediated by profitability on healthcare sector family business listed on the Indonesia Stock Exchange during 2019-2022. Sample was selected using the method purposive sampling and number of firms used as samples amount to 9 firms. Data was processed using PLS-SEM analysis on data processing application SmartPLS 4.0.9.3 and Microsoft Excel 2013. The results of this study indicate that capital structure, liquidity and profitability has positive significant effect, while growth has negative insignificant effect on firm value. Profitability is able to mediate relationship between liquidity and growth on firm value, but not between capital structure on firm value. The implication of this study is the need of adequate capital structure, liquidity and profitability management in healthcare sector family businesses for those are the main factors affecting firm valuation.
creator: Jesslyn Christiana
creator: Hadi Cahyadi
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1368
ending page: 1379
doi: 10.24912/jpa.v7i4.34734

FAKTOR YANG MEMPENGARUHI PENGADOPSIAN MOBILE BANKING MENGGUNAKAN PENDEKATAN TAM
type: item
description: This study aims to determine the factors that influence the adoption of mobile banking. The subjects in this study were individuals who were 20 years old and had used mobile banking. Data was obtained by distributing questionnaires on social media in the form of a Google form. In this study, the data used is from 107 valid respondents. Data processing is done with SmartPLS 3.0 software. The results of this study indicate that perceived ease of use has no significant effect on attitude, perceived usefulness has a significant effect on attitude, attitude has a significant effect on adoption, perceived ease of use has no significant effect on adoption mediated by attitude, and perceived usefulness has a significant effect on significant to adoption mediated by attitude. The implication of this research is the need for banks to increase the convenience and benefits of using mobile banking so that customers feel that using mobile banking is easy and useful.
creator: Patricia Rachmawati
creator: Hendro Lukman
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1380
ending page: 1390
doi: 10.24912/jpa.v7i4.34736

PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN
type: item
description: The purpose of this study is to analyze the effect of profitability, leverage, and liquidity on firm value in companies in the primary consumer, non-primary consumer, healthcare, industrial, transportation & logistics sectors in the 2017-2021 period. The data collection carried out is quantitative in nature. The sample used is secondary data taken from the Indonesia Stock Exchange (IDX). In this study, the sample used was 300 samples from 97 companies using purposive sampling method. Data analysis using multiple linear regression method. Data was collected with the help of Microsoft Excel 2016 and processed using SPSS edition 21. The results in this study show that profitability (ROA) and leverage (DAR) have a positive and significant effect on firm value. While Liquidity (CR) has a positive but not significant effect on firm value.
creator: Andrea Wijaya
creator: F.X. Kurniawan Tjakrawala
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1391
ending page: 1400
doi: 10.24912/jpa.v7i4.34737

PERAN SANKSI PAJAK, MODERNISASI PELAYANAN PAJAK, PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
type: item
description: This research was conducted with the aim of knowing the effect of tax sanctions, modernization of tax services, and understanding of taxes on individual taxpayer compliance in DKI Jakarta. The sample was selected by purposive sampling method and valid data were 80 respondents. The data processing technique uses multiple linear regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2013. The results of the research conducted show that there is a significant positive effect between tax sanctions, service modernization and tax understanding on taxpayer compliance. The implication of this research is that it is necessary to increase the firmness of sanctions, services that utilize technology and public understanding in an effort to increase taxpayer compliance.
creator: Aillen Cindy Clara Jofan Wijaya
creator: Widyasari Widyasari
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1401
ending page: 1410
doi: 10.24912/jpa.v7i4.34738

FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE
type: item
description: This study aims to find out how leverage, institutional ownership, firm size, intellectual capital, and audit tenure affect the integrity of financial statement in property and real estate sector listedon the IDX for the period 2019-2021. This sample was selected using purposive sampling method with valid datas was 66 data. Data processing techniques using eviews version 12 which is used to process secondary data. The result of this study indicate that leverage, intellectual capital, and audit tenure do not have significant positive affect on the integrity of financial statement. Institutional ownership has a significant positive affect and company size has a non-significant positive affect on the integrity of financial statement. The implication of this study is that companies must consider of internal and external factors.
creator: Intan Safira
creator: Merry Susanti
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1411
ending page: 1418
doi: 10.24912/jpa.v7i4.34739

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: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1419
ending page: 1426
doi: 10.24912/jpa.v7i4.34740

PENGARUH PROFITABILITAS, LEVERAGE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI
type: item
description: This study aims to analyze the effect of profitability, leverage, and firm size on the firm value of infrastructure companies listed on the Indonesia Stock Exchange (IDX). The sample methodology utilized in this study was purposive sampling. The sample was 19 infrastructure companies in the study period from 2020 to 2022, resulting in a total of 57 data processed. The data were processed using SPSS 25 software. The result showed that profitability and firm size positively affect firm value. On the other hand, leverage negatively affects firm value.
creator: Michael Wijaya
creator: Herlin Tundjung Setijaningsih
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1427
ending page: 1437
doi: 10.24912/jpa.v7i4.34741

FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS PERSISTENCE PADA PERUSAHAAN BASIC MATERIAL
type: item
description: The purpose of this study was to find out whether factors such as cash flow volatility, company size, and accrual reliability affect earnings persistence with the research subject being the basic ingredients of sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. The sampling technique used was purposive sampling so that the number of sample data obtained was 108 (after outliers). Data processing uses multiple linear regression analysis techniques with the data processing tool used, namely SPSS 25.0. The results showed that the cash flow volatility variable has a significant effect on earnings persistence, while the firm size and accrual reliability variables have no significant effect on earnings persistence. The implication of this research is that the volatility of cash flows indicates a good use of cash resources and maximum effort in maintaining profit stability due to fluctuations in cash flows in order to maintain stakeholder confidence.
creator: Margiota Fiona Ivone
creator: Nurnainun Bangun
creator: Herni Kurniawati
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1438
ending page: 1448
doi: 10.24912/jpa.v7i4.34742

FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER
type: item
description: This study aimed to find how the influence of liquidity, asset structure, leverage, and institutional ownership in manufacturing companies consumer non-cylicals sector were listed on Indonesia Stock Exchange for 2019-2022. The sample was selected using purposive sampling method with the final sample data of 37 companies. The data processing technique used multiple linear regression analysis assisted by the SPSS 27 program and Microsoft Excel. The results of this study indicated that liquidity had significant positive effect on profitability. Meanwhile, asset structure and institutional ownership have no significant negative effect on profitability, also leverage has no significant positive effect on profitability. The implication of this research is the management must monitor the liquidity ratio in the company in order to increase company’s profitability.
creator: Richie Kencana
creator: Augustpaosa Nariman
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1449
ending page: 1458
doi: 10.24912/jpa.v7i4.34743

FAKTOR FAKTOR YANG MEMENGARUHI FIRM VALUE
type: item
description: The purpose of this study is to obtain empirical evidence about the effect of capital structure, profitability, liquidity, activity ratio, and firm size towards firm value on manufacturing companies listed on the Indonesian Stock Exchange during the 2018-2021 period. The research design used in this research is descriptive research with purposive sampling method and 304 data were collected. This study uses the Eviews 12 Student Version Lite application for data processing. The result shown in this study are that capital structure dan profitability have a positive effect on firm value, firm size has a negative effect on firm value, while liquidity and activity ratio have no positive effect on firm value. The implication of this study is that companies need to pay attention to capital structure, profitability, and firm size to maximize the company's value.
creator: Leonard Hizkia Siauhelung
creator: Sofia Prima Dewi
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1459
ending page: 1467
doi: 10.24912/jpa.v7i4.34744

PENGARUH GCG, LEVERAGE, FIRM SIZE TERHADAP EARNINGS MANAGEMENT INDUSTRI DASAR, BARANG, KONSUMSI
type: item
description: The purpose of this study is to obtain empirical evidence regarding the effect of good corporate governance, leverage, and firm size on earnings management in companies in the basic and chemical industry sector, various industrial sectors, and the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). period 2019-2021. This study used 62 samples and 186 data from companies in the basic and chemical industry sector, various industrial sectors, and the consumer goods industry sector selected by purposive sampling method. The data in this study were inputted and calculated using the Microsoft Excel program and processed using the Eviews 12 program. The results of this study indicate that good corporate governance on institutional ownership and leverage variables have no effect on earnings management. Meanwhile, firm size has a positive and significant influence on earnings management.
creator: Alyssa Christina Sidharta
creator: Nurnainun Bangun
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1468
ending page: 1475
doi: 10.24912/jpa.v7i4.34745

KAITAN FIRM SIZE, PROFITABILITY, DAN LIQUIDITY TERHADAP CAPITAL STRUCTURE
type: item
description: The purpose of this study is to determine the relationship between firm size, profitability and liquidity to capital structure on consumer non-cyclical goods sector companies listed in the Indonesia Stock Exchange in 2019-2021 where the data used is secondary data in the form of company financial reports that can be obtained from the Indonesian Stock Exchange website. Using purposive sampling methods, 72 companies were obtained with 216 data can be used. This study used Spearman Rank Correlation Test with SPSS 26. The results of this study show that firm size has a weak, positive, and not significant correlation to capital structure, profitability has a fairly negative and significant correlation to capital structure and liquidity has a strong, negative and significant correlation to capital structure.
creator: Vivi Odella Yudith
creator: Elizabeth Sugiarto Dermawan
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1476
ending page: 1484
doi: 10.24912/jpa.v7i4.34746

FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI
type: item
description: This research aims to find out how the factors in this study influence stock price volatility consisting of stock trading volume, dividend policy, and asset growth with firm size as a moderating variable in manufacturing companies in consumer non cyclical and healthcare sectors listed on Indonesia Stock Exchange in 2019-2021. Sampling in this study used purporsive sampling method which resulted a total sample of 93 data from 31 companies. Data processing technique in this study used multiple regression analysis which was processed using E-views 12.0 program. The results of this study indicate that stock trading volume has a significant positive effect on stock price volatility, dividend policy has non significant negative effect on stock price volatility, asset growth has non significant positive effect on stock price volatility. In addition, firm size does not moderate the effect of stock trading volume on stock price volatility, firm size does not moderate dividend policy on stock price volatility, and firm size does not moderate asset growth on stock price volatility.
creator: Jeremy Cahyadi
creator: Augustpaosa Nariman
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1485
ending page: 1495
doi: 10.24912/jpa.v7i4.34747

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN SEBELUM DAN SELAMA COVID-19
type: item
description: The purpose of this research is to examine the effect of liquidity (CR), leverage (DER), firm size (SIZE), and intellectual capital (VAIC) on the performance of consumer non-cyclicals sector firms before and during the COVID-19 pandemic, using 2018 and 2019 as the pre-pandemic period and 2020 and 2021 as the pandemic period. This research uses the purposive sampling method to take samples and tests its hypotheses using regression analysis and Wilcoxon signed rank test with SPSS. The results show that liquidity, firm size prior to the pandemic, and intellectual capital have a significant effect on firm performance, while firm size during the pandemic, as well as leverage does not have a significant effect. In addition, there is no difference between the average performance of firms before and during the COVID-19 pandemic. The implication of this study is the need to increase liquidity, firm size, as well as intellectual capital to increase firm performance that will subsequently signal a good prospect to investors.
creator: Juandi Juandi
creator: Yanti Yanti
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1496
ending page: 1506
doi: 10.24912/jpa.v7i4.34749

PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI STRUKTUR MODAL
type: item
description: This research aims to determine the impact of profitability and institutional ownership also capital structure as moderating variable on property & real estate company’s value listed on the Indonesia Stock Exchange during 2019-2021. Sample was selected using purposive sampling method and the valid data was 77 from 31 companies. Data processing techniques using moderate regression analysis which helped by SPSS software (Statistical Product and Service Solution) for Windows version 26 and Microsoft Office Excel. The results of this study indicate that profitability has a positive effect on firm value, institutional ownership has no effect on firm value, capital structure is able to moderate the effect of profitability on firm value, meanwhile capital structure is unable to moderate the effect of institutional ownership on firm value. The implications on this research are institutional ownership is expected to play a role more effective, it is also necessary to increase the level of profitability and capital structure in order to provide a good signal for investors that can increasing the firm value.
creator: Maria Natasya Angelia
creator: Vidyarto Nugroho
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1507
ending page: 1515
doi: 10.24912/jpa.v7i4.34750

PENGARUH LIKUIDITAS, PROFITABILITAS, PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL YANG DIMODERASI UKURAN PERUSAHAAN
type: item
description: This study aims to determine the effect of the relationship between liquidity, profitability and asset growth on capital structure and is moderated by company size in primary consumer 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 33 companies. The data processing technique used was multiple regression analysis and moderated regression analysis assisted by the E-Views 12 SV program. The results of this study show that liquidity and profitability have a negative and significant effect on capital structure, asset growth does not have a positive effect on capital structure, company size has a positive effect on capital structure, company size is not able to moderate the effect of liquidity and asset growth on capital structure, but company size is able to moderate the effect of profitability on capital structure. The implication of this research is that managers have an important role in determining funding sources, so managers must pay attention to and understand what factors can affect capital structure, because an optimal capital structure can attract the attention of investors.
creator: Venny Febriyola
creator: Widyasari Widyasari
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1516
ending page: 1526
doi: 10.24912/jpa.v7i4.34751

PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
type: item
description: The purpose of this research is to analyze the effect of profitability, liquidity, and firm size towards firm value on listed consumer cyclical companies in Indonesia Stock Exchange (IDX) from the year 2019-2021. Sample was selected by purposive sampling method and the selected data was 73 consumer cyclical companies. The data analysis method used in this study is multiple linear regression analysis to test the hypothesis and used SPSS V25 Software program and Microsoft Excel 365 to process data from this research. The results showed that profitability has no positive significant effect on firm value. However, liquidity and firm size have a negative significant effect on firm value. The implication of this research is the need of planning in increasing profitability, liquidity, and firm size in order to increase firm value.
creator: Helen Angelina
creator: Sri Daryanti
creator: Juni Simina
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1527
ending page: 1537
doi: 10.24912/jpa.v7i4.34752

PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
type: item
description: This research was conducted to find out how profitability, liquidity, asset structure, and company size affect companyvalue in companies in the consumer non cyclicals sector and the healthcare sector that are listed on the Indonesia Stock Exchange during 2019–2021. The samples selected by the purposive sampling method and valid data were 39 companies, consisting of 31 companies in the consumer non cyclicals sector and 8 companies in the healthcare sector. Techniques for data processing involving multiple regression analysis and the use of tools, specifically the Eviews program version 12.0 and Microsoft Excel 2010. The results of this study indicate that profitability and asset structure have a positive effect on firm value. Liquidity and firm size have no effect on firm value.
creator: Shannen Elvira
creator: Rosmita Rasyid
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1538
ending page: 1546
doi: 10.24912/jpa.v7i4.34920

FAKTOR-FAKTOR YANG BERKAITAN TERHADAP PROFITABILITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN
type: item
description: This research aims to find out and find empirical evidence regarding the relationship between leverage, liquidity, and company size on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019 – 2021. This research uses 29 food and beverage sub-sectors and sample companies were selected through purposive sampling technique with non-parametric test. The data processing technique uses the Spearman rank correlation test assisted by the SPSS (Statistical Product and Service Solution) program for Windows release 25 and Microsoft Excel 2019. The results of this study indicate that leverage has a negative, significant, and quite strong correlation. relationship with profitability, liquidity is positively correlated, significant, and has a fairly strong relationship with profitability, and firm size is positively correlated, significant, and has a fairly strong relationship with profitability.
creator: Regine Lindy Andreina
creator: Elizabeth Sugiarto Dermawan
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1547
ending page: 1556
doi: 10.24912/jpa.v7i4.34921

Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Consumer Non-Cyclicals Sebelum dan Pada Masa Covid-19
type: item
description: This research was conducted to find out how the influence of liquidity, leverage, company size, and growth on firm performance in non-cyclical sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. This study uses 29 non-cyclicals sector companies as a sample for 2018-2019 which represents the pre-pandemic period and 2020-2021 which represents the period during the Covid-19 pandemic. Data processing techniques using purposive random sampling method and multiple regression analysis and Wilcoxon signed rank test with SPSS. The result of this study indicate that liquidity, company size, sales growth had a significant positive effect and leverage had no effect on company performance before the pandemic, whereas during the pandemic the liquidity variable, company size had a significant positive effect and the leverage and sales growth variables had no effect on company performance. This study found no significant difference between the average company performance before and during the Covid-19 pandemic. The implication of this study is the need to increase liquidity and size in order to improve company performance and provide a positive signal to investors.
creator: Ignatius Flora De Mayo
creator: Yanti
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1567
ending page: 1577
doi: 10.24912/jpa.v7i4.34924

PENGARUH LIKUIDITAS, PROFITABILITAS, ACTIVITY RATIO, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS
type: item
description: This research’s purpose is to analyze the impact of liquidity, profitability, activity ratios and leverage on the financial distress (empirical study on energy and industrial sector listed on the Indonesia Stock Exchange period 2017-2021). Purposive sampling was used in this study to collect data. This study's sample included 13 companies over a five-year period. Multiple regression analysis is used in data processing techniques supported by the Eviews 12 program and Microsoft Excel. The results show that profitability and activity ratio have a positive and significant effect on financial distress in energy and industrial sector companies listed on IDX from 2017 to 2021, while liquidity and leverage have no effect on financial distress in energy and industrial sector companies listed on IDX from 2017 to 2021. The study’s implication is that the company must manage the use of asset efficiently in order to earn profits and avoid financial distress.
creator: Denisa Kosasih
creator: Widyasari
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1578
ending page: 1588
doi: 10.24912/jpa.v7i4.34925

PENGARUH WORKING CAPITAL MANAGEMENT & POLICIES DAN FINANCIAL LEVERAGE TERHADAP PROFITABILITAS
type: item
description: The purpose of this study is to aims about the effects of working capital management and policies and financial leverage on profitability non-cylical consumer goods manufacturing companies listed on the Indonesia Stock Exchange in the period of 2019-2021. This research used 43 samples and 129 data from manufacturing companies selected by purposive sampling method with multiple regression analysis as its processing techniques. Data were input and calculated by Microsoft Excel program and processed by Eviews 12 program. The results of this study show that working capital management and policies has a significant negative effect on profitability and financial leverage has no effect on profitability.The implication of this research is the need to increase the attention for factors that improve performance, effectiveness, and efficiency related to policies, operating activities, and decisions in the future which can be a positive impact for company’s performance.
creator: Sheren Virelia Djingga
creator: Agustin Ekadjaja
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1589
ending page: 1596
doi: 10.24912/jpa.v7i4.34954

ANALISIS KEWAJIBAN PPH PASAL 21 PT. CDS PADA TAHUN PAJAK 2021
type: item
description: The results of this study aim to identify PT. CDS’ compliance as taxpayer in fulfilling the calculating, paying, and reporting tax obligations in 2021. PT. CDS is engaged in manufacturing Garment Products to be supplied to several brands and offices. The results of this study indicate that PT. CDS has not fully carried out its calculation obligations in accordance with the applicable law, but has fully carried out its payments and reporting obligations in accordance with the regulations.
creator: Christopher Darell
creator: Purnamawati Helen Widjaja
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1597
ending page: 1606
doi: 10.24912/jpa.v7i4.34955

PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN REAL ESTATE
type: item
description: This research aims to analyze the effect of liquidity, leverage, and profitability, as well as firm size on the possibility of financial distress with the Altman approach in property and real estate companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected using purposive sampling method. The valid data amounted to 24 companies. Multiple regression analysis was used as the data processing technique assisted through EViews version 12 and Microsoft Excel 2016 programs. The results showed that leverage has a positive effect on financial distress and profitability has a negative effect on financial distress. The implication of this research is that companies should pay attention to financial performance such as the amount of debt to the profits generated so that companies can realize early the possibility of financial distress.
creator: Monica Chen Somally
creator: Rosmita Rasyid
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1607
ending page: 1616
doi: 10.24912/jpa.v7i4.34995

PENGARUH PROFITABILITY, LEVERAGE DAN CAPITAL INTENSITY PERUSAHAAN DI BEI TERHADAP TAX
type: item
description: The purpose was conducted to find out how influential profitability, financial leverage, capital intensity to tax avoidance. The data used in this study is secondary data from companies in the raw goods and health sectors that are listed on the BEI in 2019-2021. The sample is formed a purposive sampling and 34 companies were obtained. The data was processed using SPSS version 16 software. According from this study, financial leverage has a negative and significant influential to tax avoidance. Meanwhile, profitability, capital intensity have a negative and insignificant influential to tax avoidance.
creator: Mianti
creator: Linda Santioso
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1617
ending page: 1624
doi: 10.24912/jpa.v7i4.35002

Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Food and Beverage Di BEI
type: item
description: High corporate value has an important role in the prosperity of shareholders. Investors who already have confidence in a company will be interested in buying company shares and can increase the value of the company. The purpose of this study was to determine the effect of firm value on firm size, profitability, liquidity and leverage. The technique used is the classical assumption test, descriptive statistical analysis, multiple linear regression, determinant coefficient, and hypothesis testing. The method used is purposive sampling with data obtained from 35 food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The data is processed using SPSS 25 software. The results of this study indicate that profitability, liquidity, and leverage have a positive and significant effect on firm value, but firm size has negative and significant effect on firm value.
creator: Ursulla Rut Avena Tiyana
creator: Lukman Surjadi
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1625
ending page: 1633
doi: 10.24912/jpa.v7i4.35003

FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL DI BEI
type: item
description: This study aims to empirically analyze the effects of the variables on profitability, leverage, company size, liquidity and reputation of public accountings firms (KAP) on conventional banks listed on the Indonesia Stock Exchange in 2019-2021. The sample used in this study was 96 data. The samples selected using purposive sampling method and valid data are 32 companies. Data processing in this study uses EViews 12. The results of this study indicate that there is a non-significant positive effect between profitability and KAP’s reputation on the timeliness of financials report reporting. Leverage, company size and liquidity, on the other hand gives a negative but insignificant affect the timeliness of financial reporting.
creator: Shania Aili Putri
creator: Susanto Salim
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1634
ending page: 1642
doi: 10.24912/jpa.v7i4.35010

PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI
type: item
description: This research is aiming to obtain empirical evidences about the impact of profitability, leverage, and liquidity on firm value in energy sector companies that are listed on the Indonesia Stock Exchange on 2019-2021. There are 41 companies selected as sample through purposive sampling method. Data processing techniques use multiple regression analysis that are helped by SPSS program (Statistical Product and Service Solution) for Windows 25 and Ms. Excel 2013. The results shows on this study indicate that profitability and leverage have significant positive effect for firm value, then liquidity does not have a significant effect on firm value. The implication of this study is the importance of observing the profitability and leverage ratio that will increase the firm value which will bring a good satisfactory for the investors.
creator: Leandro Keefe Arie Muliawan
creator: Liana Susanto
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1643
ending page: 1651
doi: 10.24912/jpa.v7i4.35012

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR KONSUMEN PRIMER
type: item
description: The purpose of this study is to examine the effects of profitability, leverage, and firm size on firm value. The sampling approach in this study used non-probabilistic sampling with purposive sampling methods as the sampling method. The study used 174 samples from 58 primary consumers companies listed on the Indonesian Stock Exchange from 2019 to 2021. Data for this study are taken from financial reports and processed in Microsoft Excel and SPSS programs using multiple regression analysis. The results of this study show that profitability, leverage and firm size also affect firm value. In some cases, profitability, leverage and company size can have a significant positive impact on company value.
creator: Felix Fernandez
creator: Agustin Ekadjaja
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1652
ending page: 1659
doi: 10.24912/jpa.v7i4.35017

PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN
type: item
description: The objective of this research is to gather empirical data on how leverage, firm size, and asset growth impact firm value.Property and real estate firms listed on the Indonesia Stock Exchange for the research period 2019–2021 make up the study's population. This study uses purposive sampling method. The sample are 39 firms. The research data are analyzed using multiple linear regression technique which were processed by IBM SPSS 23. The results of this study show that leverage, firm size and asset growth affect firm value simultaneously. Leverage has no clear impact on firm value, however firm size and asset growth have a positive and significant impact. The study's implication is that in order to boost the firm's value and investors' interest, total assets must be increased.
creator: Nicholas
creator: Liana Susanto
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1660
ending page: 1668
doi: 10.24912/jpa.v7i4.35013

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR TAHUN 2019-2021
type: item
description: This research has a form to find out and get empiirical evidence of the effect of leverage, growth opportunity and net working capital on cash holdings in manufacturing companies in the basic materials sector and healthcare sector. Sampling in this research using purposive sampling technique. The data used were 66 companies with a total of 198 sample data. Data processing in this research used IBM SPSS version 29. The result of this research indicate that leverage and net working capital have a negative signifficant effect on cash holding, while growth opportunity has a negative insignificant on cash holding.
creator: Narauttama Bahusatya
creator: Augustpaosa Nariman
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1669
ending page: 1677
doi: 10.24912/jpa.v7i4.35015

FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER
type: item
description: The purpose of this study is to know the effects of profitability, leverage, firm size, and institutional ownership on tax avoidance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange in 2019-2021. The method in this study is using purposive sampling. The samples used 40 companies consisting of the sub-sector of food & staples retailing, food and beverage, tobacco, nondurable household products. Data were processed and tested using Microsoft Excel 2019 and E-views version 10. The result of this study shows that profitability has a significant negative influence on tax avoidance and that leverage has a significant positive influence on tax avoidance, while firm size and institutional ownership have no influence on tax avoidance.
creator: Jessica
creator: Yuniarwati
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1678
ending page: 1687
doi: 10.24912/jpa.v7i4.35167

FAKTOR-FAKTOR YANG MEMENGARUHI TRANSFER PRICING
type: item
description: That research is aimed to analyze the effect of the effective tax rate, exchange rate, and foreign ownership on transfer pricing in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange period of 2017 – 2021. Method used in this research is a quantitative method utilizing a purposive sampling technique. Valid data is 85 data of 17 companies in the consumer non-cyclicals sector. The collected data were processed using multiple regression analysis and supported by IBM SPSS Statistics version 29 software. The research reveals that effective tax rate and exchange rate have no effect on transfer pricing. Meanwhile, foreign ownership has an effect on transfer pricing. Implication of this research is that there needs to be a balance of ownership so that transfer pricing practices that are carried out are not detrimental to one of the parties and that transfer pricing must be carried out without violating tax regulations in their respective places.
creator: Cornelita T. R. Kabangnga
creator: Hendro Lukman
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1688
ending page: 1696
doi: 10.24912/jpa.v7i4.35282

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: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1697
ending page: 1706
doi: 10.24912/jpa.v7i4.35358

PENGARUH PROFITABILITAS, PELUANG PERTUMBUHAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DIMEDIASI STRUKTUR MODAL
type: item
description: This study aims to analyze the effect of profitability, growth opportunities, and liquidity on company value in family companies in the property & real estate sector listed on the Indonesia Stock Exchange in 2019-2021. The selection of the sample in this research was carried out using a purposive sampling technique. The samples obtained in this study were 29 companies with a period of three years. Data processing techniques in this study used the SmartPLS 4.0.8.4 and Microsoft Excel programs. The results showed that profitability and liquidity do not significantly effect on capital structure, and growth opportunities had a positive and insignificant effect on capital structure. Profitability and capital structure have a positive and insignificant effect on firm value, growth opportunities and liquidity do not significantly effect the value of a company. Profitability has no significant effect on firm value mediated by capital structure, growth opportunities have an insignificant effect on firm value mediated by capital structure, and liquidity has a negative and insignificant effect on firm value mediated by capital structure.
creator: Muliawati Berenice
creator: Hadi Cahyadi
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1707
ending page: 1717
doi: 10.24912/jpa.v7i4.35284

PENGARUH DIVIDEND PAYOUT TERHADAP VOLATILITAS HARGA SAHAM DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING
type: item
description: Based on the research objectives to show the effect and interaction of dividend payout ratio on stock price volatility, and whether foreign ownership and domestic ownership can strengthen the connection of dividend payout ratio to stock price volatility in companies listed on the LQ45 index that have been registered in the 2019-2021 range in IDX list. The sample was selected by a purposive sampling method and as many as 25 companies were involved. The data obtained was processed by moderating regression analysis and multiple regression analysis supported by the E-views 12 and Microsoft Excel 2021 programs. This study showed that there was no significant relationship between the dividend payout ratio and stock price volatility. Foreign ownership and domestic ownership are not proven to strengthen the relationship between dividend payout ratio and stock price volatility. However, there is a significant relationship between earnings volatility and stock price volatility. This study aims to find factors that impact stock price fluctuations that can provide positive signals to investors for investment decisions.
creator: Silvia Vallerie
creator: Elsa Imelda
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1718
ending page: 1725
doi: 10.24912/jpa.v7i4.35285

ANALISIS PENGARUH ARUS KAS BEBAS, STRUKTUR MODAL, DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION
type: item
description: The aim of this research is to see the effect of free cash flow, capital structure, and this investment opportunity set on dividend policy based on financial reports that have been written by property companies listed on the Indonesia Stock Exchange (IDX). In this study, the population was obtained using a purposive sampling technique for property, real estate and building construction companies listed on the IDX with criteria including property, real estate and building construction companies that have financial report data for the 2018-2021 period . Based on the sampling method, there were 17 property companies. The analysis of this research is multiple linear regression analysis assisted by SPSS Version 21 software and Microsoft Excel 2016. This research has proven that the investment opportunity set has a positive effect on dividend policy. This study cannot prove that free cash flow has a positive effect on dividend policy and that capital structure has a negative effect on dividend policy.
creator: Levi Taniel
creator: Kurniawan Tjakrawala
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1726
ending page: 1734
doi: 10.24912/jpa.v7i4.35286

FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI MODERASI
type: item
description: The purpose of this study is to prove in real terms what effect liquidity, leverage, sales growth have on financial distress moderated by firm size in tourism sector companies listed on the Indonesia Stock Exchange companies listed on the Indonesia Stock Exchange for the periode 2020-2022. This study used 16 samples of companies selected by purposive sampling and the the data was managed with EViews version 12th. The results obtained from this study, namely liquidity has a positive effect on financial distress, while leverage has a negative effect on financial distress, while sales growth does not have a significant effect on financial distress. The implications obtained are used as input for companies to project financial distress so that they can prepare appropriate actions.
creator: Adeline Seraphine
creator: Rousilita Suhendah
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1735
ending page: 1745
doi: 10.24912/jpa.v7i4.35472

FAKTOR-FAKTOR YANG MEMPENGARUHI VALUE OF THE FIRM PADA PERUSAHAAN PROPERTI PERIODE 2018-2021
type: item
description: In this research, the aim is to find out and collect the results of data processing regarding the effect of profitability, liquidity, and leverage on the value of the firm with inflation as a moderating variable for property companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. In this study also used secondary data. The sampling technique in this study was using simple random sampling. Meanwhile, the data processing in this study uses the E-Views 12 program. The results obtained from the program explain how the profitability variable has a positive effect on the value of the firm and how the liquidity and leverage variables have a negative effect on the value of the firm. The results of this study also explain how inflation weakens the profitability and leverage variables on the value of the firm and shows how inflation strengthens the liquidity variable on the value of the firm.
creator: Shinta Tjugito
creator: Jonnardi Jonnardi
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1746
ending page: 1755
doi: 10.24912/jpa.v7i4.35314

PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABLITAS TERHADAP KESULITAN KEUANGAN DI BURSA EFEK INDONESIA
type: item
description: The purpose of this study is to obtain empirical evidence of the effect of liquidity, leverage, and profitability on financial distress in bank companies listed on the Indonesia Stock Exchange during 2019-2021. This research was conducted using a sample of 28 bank companies with the sample selection method used was purposive sampling. The results show that liquidity has a significant positive effect on financial distress, leverage has effect but no significant on financial distress, and profitability has no significant negative effect on financial distress.
creator: Hans Fredy
creator: Estralita Trisnawati
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1756
ending page: 1766
doi: 10.24912/jpa.v7i4.35315

FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE
type: item
description: This exploration aims to gain empirical substantiation about the effect of profitability, influence, liquidity, and company size on company fiscal performance during 2019- 2021. This study used an intentional slice system with a total sample of 30 property and real estate companies. Data recycling in this study uses multiple retrogression analysis ways with the help of the Eviews 12 SV and Microsoft Excel 2021 programs. The results of this study indicate that profitability and establishment size have a significant positive effect on fiscal performance, influence has a significant negative effect on fiscal performance, and liquidity has no influence on fiscal performance. The recrimination of this exploration is the need to pay attention to financial statements and the size of a company to ameliorate fiscal performance with the end of achieving success pretensions and being a good signal for investors.
creator: Tabita Giovani
creator: Lukman Surjadi
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1767
ending page: 1775
doi: 10.24912/jpa.v7i4.35316

Analisis Rekonsiliasi Fiskal Laporan Keuangan PT. SME Dalam Menentukan Pajak Penghasilan Terutang
type: item
description: The intention of this research was to interpret the fiscal reconciliation of PT. SME financial statement in deciding income tax payable and make sure that the arrangement of company’s financial statement is properly accurate according to Taxation Law. The subject of this research was the company that is known to be PT. SME. The object used in this resarch was company’s commercial financial statement and fiscal financial statement for the period of 2021. The research design of this study was qualitative analysis. Data assemble methods in this study are the Library Research method and the Field Research. The study shows that some accounts of profit and loss haven’t been done a fiscal correction that will cause to an incorrect calculation of 2021 company’s income tax payable so that the dissimilarity could happen between the accumulation of income tax due according to IAS and Taxation Law related.
creator: Gracia Marcella
creator: Purnamawati Helen Widjaja
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1776
ending page: 1784
doi: 10.24912/jpa.v7i4.35317

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, CAPITAL INTENSITY, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK
type: item
description: The purpose of conducting this research is to find out how profitability, company size, capital intensity and leverage affect the value of tax aggressiveness in non-cyclical sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected by purposive sampling method to obtain valid company data results. In this study, 40 companies were found. Analysis data processing techniques using Partial Least Square in the SmartPLS 3.2.9 program and Microsoft Excel 2016. The results of the study found that profitability had a negative but not significant effect on tax aggressiveness, company size and capital intensity had a significant negative effect on tax aggressiveness, and leverage had a significant positive effect against tax aggressiveness.
creator: Juliana G Widiatno
creator: Nataherwin Nataherwin
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1785
ending page: 1793
doi: 10.24912/jpa.v7i4.35318

FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI
type: item
description: This research aims to explain the effect of Institusional Ownership, audit committee, leverage and information asymmetry on conservatism accounting at industrial sector companies listed in Indonesia Stock Exchange during the period of 2019-2021. There were 75 samples of consumer cyclicals companies that have been previously selected using purposive sampling method with total of 225 data for three years. The hypothesis were tested by using multiple regression to analyze the relationship between the independent and dependent variables. This research data was processed using IBM SPSS 26 and Microsoft Excel 2019. Results shows that institusional ownership, leverage, and information asymmetry has a poritive and significant effect on conservatism accounting, while the audit committe had no significant ieffect on the practice of income smoothing.
creator: Yuvati Karuna Dewi
creator: Herlin Tundjung Setijaningsih
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1794
ending page: 1802
doi: 10.24912/jpa.v7i4.35354

PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DIMEDIASI PROFITABILITAS
type: item
description: In This study aims to determine how the role of capital structure, liquidity, and company size on firm value with profitability as mediation in the health sector industry listed on the Indonesian stock exchange during 2019-2021. the sample that was selected using method of purposive sampling method and valid data as many as 15 companies. data processing techniques using multiple regression analysis assisted by the SmartPLS (Partial Least Square) program. The results showed that capital structure, liquidity and company size had an insignificant effect on firm value. The implication for this research is the need to increase the capital structure, liquidity and size of the company to increase profitability which will increase the value of the company it will bring a good signal to Investors and Stakeholders.
creator: Wiliam Ferly
creator: Henryanto Wijaya
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1803
ending page: 1811
doi: 10.24912/jpa.v7i4.35355

FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN KONSUMEN PRIMER
type: item
description: This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, tangibility, sales growth, and company size on the capital structure in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019–2021 period. The sample used in this study was 35 companies in the primary consumer sector, which were selected based on the purposive sampling method. Data collected with the help of Microsoft Excel 2013 software, and processed using Eviews 12 software shows that in this study profitability (ROA), liquidity (CR) and tangibility (FAR) have a negative effect on capital structure (DER). Meanwhile, capital structure (DER) is unaffected by sales growth (GROWTH) or company size (SIZE). The implication of this study is that managers can pay attention to what factors affect the capital structure because an optimal capital structure can attract the attention of investors.
creator: Silvia Elsa Destiayu
creator: Lukman Surjadi
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1812
ending page: 1821
doi: 10.24912/jpa.v7i4.35356

FAKTOR-FAKTOR YANG MEMENGARUHI FIRM PERFORMANCE DENGAN MODERASI WORKING CAPITAL REQUIREMENT
type: item
description: The purpose of this research is to obtain empirical evidence about the effect of leverage and sales growth with working capital requirements as a moderating variable in food and beverage sub-sector companies listed on the Indonesian Stock Exchange during the period of 2019-2021. This research used 48 samples of financial data in company annual reports that have been selected through a purposive sampling method. Data processing in this research was done using moderation regression analysis helped by the EViews 12 program. The results of this research indicate that leverage has a significant and negative effect on firm performance. The implication of this research is that companies need to continue to improve their company's performance and maintain good financial conditions in order to remain competitive in this world economy.
creator: Licia Priscilia Salim
creator: Viriany Viriany
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1822
ending page: 1832
doi: 10.24912/jpa.v7i4.35357

ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR HOTEL, RESTORAN DAN PARIWISATA SEBELUM DAN SAAT PANDEMI COVID-19
type: item
description: This research aims to examine differences in the financial performance of companies in the hotel, restaurant and tourism sub-sector before and during the COVID-19 pandemic which were listed on the Indonesia Stock Exchange for the period 2019 and 2020. The sample in this study was selected based on purposive sampling with certain criteria, resulting in 33 companies operating in the hotel, restaurant and tourism sub-sectors. This research also uses secondary data in the form of financial reports obtained from the sites www.Idx.co.id and www.britama.com. The data in this research was processed using the SPSS and Microsoft Excel programs. The results of this research show that there are significant differences in profitability, leverage and activity before and during the COVID-19 pandemic. Meanwhile, there was no significant difference in liquidity before and during the COVID-19 pandemic.
creator: Erika Oktavia
creator: Rousilita Suhendah
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1833
ending page: 1845
doi: 10.24912/jpa.v7i4.35473

FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE
type: item
description: This study aims to show the influence of firm size, leverage and liquidity partially on firm value. This study uses a sample of company data listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is purposive sampling method and the samples used are 26 companies. the sample used was 78 data which was processed and analyzed using eviews 12 (econometrics views). but it does not have a significant effect, while the firm size variable has a negative relationship to firm value but has a significant effect.
creator: Willy Yulianson
creator: Rini Tri Hastuti
rights: Hak Cipta (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: 2025-11-27
publication date: 2025-11-27
volume: 7
number: 4
starting page: 1846
ending page: 1855
doi: 10.24912/jpa.v7i4.35668