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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Ekonomi Dan Pembangunan Jurnal Paradigma Akuntansi Jurnal Akuntansi
Vidyarto Nugroho
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Struktur Kepemilikan dan Komposisi Dewan Komisaris Terhadap Manajemen Laba Nugroho, Vidyarto
Akuntansi Krida Wacana vol. 11 no. 1 April 2011
Publisher : Akuntansi Krida Wacana

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Pengaruh Kandungan Informasi Komponen Laporan Arus Perusahaan Terhadap Expected Return Saham (Studi Empiris Sektor Manufaktur di BEJ Periode 2002-2007) Nugroho, Vidyarto
Akuntansi Krida Wacana vol. 8 no. 3 Sepetember 2008
Publisher : Akuntansi Krida Wacana

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Pengaruh CAMEL Dalam Memprediksi Kebangkrutan Bank Nugroho, Vidyarto
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.162 KB) | DOI: 10.24912/ja.v16i1.526

Abstract

Tujuan dari penelitian ini adalah memberikan bukti empiris tentang menggunakan rasio keuangan untuk memprediksi kebangkrutan bank.
ANALISIS PENGARUH NET INCOME, OPERATING CASH FLOW, DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEND PER SHARE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Michelle, Michelle; Nugroho, Vidyarto
Jurnal Ekonomi Vol 22, No 1 (2017): March 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i1.182

Abstract

The purpose of this study is to examine the effect of net income (EAT), operating cash flow (OCF), and debt to equity ratio (DER) towards dividend per share (DPS) on manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. The sampling method used was purposive sampling. The number of samples that met the criteria was 172 companies. Data were analyzed using multiple linear regression analysis. The results showed that, simultaneously, all variables had significant effect on DPS. Partially, the variable that had significant effect was EAT, while OCF and DER had no significant effect. Furthermore, the coefficient of determination (R2) showed that the effect of variables EAT, OCF, and DER simultaneously to DPS was 30,3%.
Pengaruh Kandungan Informasi Komponen Laporan Arus Perusahaan Terhadap Expected Return Saham (Studi Empiris Sektor Manufaktur di BEJ Periode 2002-2007) Vidyarto Nugroho
Jurnal Akuntansi vol. 8 no. 3 Sepetember 2008
Publisher : Jurnal Akuntansi

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Pengaruh Struktur Kepemilikan dan Komposisi Dewan Komisaris Terhadap Manajemen Laba Vidyarto Nugroho
Jurnal Akuntansi vol. 11 no. 1 April 2011
Publisher : Jurnal Akuntansi

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PENGARUH KESADARAN PERPAJAKAN, SIKAP RASIONAL, DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK Vidyarto Nugroho; Livia Oktrina; Tonni Soekianto
Jurnal Ekonomi dan Pembangunan Vol 11, No 2 (2020): JURNAL EKONOMI DAN PEMBANGUNAN
Publisher : Bappeda Provinsi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jep.v11i2.102

Abstract

Tujuan dilakukannya penelitian ini yaitu untuk menguji secara empiris pengaruh Kesadaran Perpajakan, Sikap Rasional, dan Sanksi Denda terhadap kepatuhan wajib pajak di Kota Payakumbuh. Penelitian ini menggunakan 100 sampel seseorang yang memiliki penghasilan tetap dan berdomisili di Kota Payakumbuh yang diperoleh dengan metode nonprobability sampling dengan teknik purposive sampling. Data bersumber dari data primer yang berupa kuesioner dan diolah menggunakan teknik analisis regresi linear berganda dengan program SPSS versi 23. Hasil penelitian menunjukkan bahwa Kesadaran Perpajakan dan Sikap Rasional memiliki pengaruh positif signifikan terhadap kepatuhan wajib pajak, sementara Sanksi Denda memiliki pengaruh negatif signifikan terhadap kepatuhan wajib pajak.
Pengaruh CAMEL Dalam Memprediksi Kebangkrutan Bank Vidyarto Nugroho
Jurnal Akuntansi Vol. 16 No. 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i1.526

Abstract

Tujuan dari penelitian ini adalah memberikan bukti empiris tentang menggunakan rasio keuangan untuk memprediksi kebangkrutan bank.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Vinsensia Vania Heng; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23507

Abstract

The purpose of this study is to obtain empirical evidence whether firm size, profitability, leverage, firm growth, liquidity, and activity affect firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used in this research is purposive sampling. The sample used in this study were 35 companies. The data processing technique used is multiple regression analysis assisted by the EViews 10 program and Microsoft Excel 2007. The results show that profitability has a positive effect on firm value, and firm growth has a negative effect on firm value, while firm size, leverage, liquidity, and activity does not affect firm value. The implication of this research is the need to increase profitability which will increase the firm value which will be a positive signal for investors.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP INCOME SMOOTHING Clarissa Nathania; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.24196

Abstract

This study has a purpose, namely to empirically examine the influence of firm size,profitability, leverage, and audit committee towards income smoothing inmanufacturing companies listed in Indonesia Stock Exchange from 2017-2019. Thisstudy used 75 samples from manufacturing companies that have been selected usingpurposive sampling method with total 225 data for three years. The data used aresecondary data in the form of financial statements. This research used econometricviews (EViews) version 11 software to process the data. The result of research showsthat firm size, profitability, and leverage have negative significant influence towardsincome smoothing, meanwhile audit committee has no significant influence towardsincome smoothing. The implication of this research is the need for transparency offinancial reports regarding profit and debt, as well as an increase in the role of theaudit committee to reduce income smoothing practices at various firm sizes.
Co-Authors Anastasia Lauren Bryan Setiawan Clarissa Nathania Elviyo Elviyo Livia Oktrina Michelle, Michelle Prisca Priscilla Wijaya Richard Richard Tonni Soekianto Vinsensia Vania Heng