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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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MODERASI KEPEMILIKAN INSTITUSIONAL DALAM ANALISIS FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT Richard Richard; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25126

Abstract

This study aims to obtain empirical evidence regarding the effect of Firm Size, Leverage, Firm Age, Profitability, Audit Quality and institutional ownership on Earnings Management in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. There are 55 manufacturing companies selected as samples by purposive sampling method. Data were analyzed using multiple linear regression also Moderated Regression Analysis and processed with Eviews 12. The partial tests show significant positive effect of Leverage and Profitability on Earnings Management. The Moderation test shows that institutional ownership significantly moderate relationship of Size and Leverage on Earnings Management, but does not moderate relationship of Profitability and Earnings Management.
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Bryan Setiawan; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26444

Abstract

This study aims to determine the effect of asset structure, firm size, liquidity, profitability, and sales growth on capital structure in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 period. Purposive sampling was used as the sampling technique and obtained as many as 43 companies. Data processing using EViews software version 12. The analysis technique used in this research is multiple linear regression analysis. The results of the study found that asset structure has no effect on capital structure. Firm size has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Profitability has no effect on capital structure. Sales Growth has no effect on capital structure.
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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i3.689

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v11i1.730

Abstract

PENGARUH LEVERAGE, SALES GROWTH, FIRM SIZE, PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS Elviyo Elviyo; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28660

Abstract

The purpose of this study was to determine the effect of leverage, sales growth, firm size, profitability and liquidity on financial distress in mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The sample selection was done by purposive sampling method so as to produce valid data as many as 18 companies. Data management in this study uses multiple regression analysis techniques assisted by Eviews 12 for Windows released 2020 and Microsoft Excel 2016. The results of this study state that firm size and liquidity have a significant influence on financial distress. The implication of this research is the need for a good mechanism in managing the company's debt so that the company avoids financial distress problems.
PENGARUH UKURAN PERUSAHAAN, NILAI PERUSAHAAN, FINANCIAL LEVERAGE, NPM DAN PROFITABILITAS TERHADAP PERATAAN LABA Anastasia Lauren; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29589

Abstract

The aim of the study was to examine the effect of firm size, firm value, financial leverage, net profit margin and profitability on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange for the period 208-2020. From several sample selection criteria, 35 companies were selected by purposive sampling method that met the criteria. Processing research data using logistic regression analysis which is processed using SPSS (Statistical Product and Service Solution) edition 26. The results shows that company size, financial leverage, net profit margin and profitability have no effect on income smoothing, while firm value has a negative effect to income smoothing. The implication of this study is for investors to be more thorough and critical in assessing the company's performance, especially from the financial side in making investment decisions.
Co-Authors Anastasia Lauren Bryan Setiawan Clarissa Nathania Elviyo Elviyo Livia Oktrina Michelle, Michelle Prisca Priscilla Wijaya Richard Richard Tonni Soekianto Vinsensia Vania Heng