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Vidyarto Nugroho
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Journal : Jurnal Paradigma Akuntansi

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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.
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 MEMPENGARUHI FIRM VALUE Angelia, Vanessa; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33075

Abstract

This study aims to determine the effect of investment decisions, financing decisions and dividend policy on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) during 2017 – 2021. This research used purposive sampling technique in taking samples with valid data that can be used as many as 7 companies. Data processing in this study uses multiple regression analysis techniques and is assisted by SPSS 26 and Microsoft Excel 2020 software. The results of this study are that there is a significant positive effect between the investment decision variables and dividend policy variables with the firm value variable, while the funding decision variable has no effect on the value of the company. The implication of this research is the need for planning in making investment decisions, financing decisions and dividend policies in order to increase firm value
FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Suprapto, Visyka; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33081

Abstract

This research was conducted to gain empirical evidence about the effect of liquidity (CR), leverage (DER), total asset turnover (TATO), working capital turnover (WCT) and company size (SIZE) on the profitability of property and real estate companies listed on the IDX in 2019-2021. In this study, the purposive sampling method was used to obtain a valid sample of 96 data from 42 companies after outlier was conducted. This study uses multiple linear regression method to test the hypothesis and data is processed using SPSS version 26. The results of this research shows that leverage possess a negative and significant effect on profitability, while total asset turnover possess a positive and significant effect on profitability. On the other hand, liquidity, working capital turnover and company size do not have a significant effect on profitability. This research’s implication is that leverage needs to be reduced while total asset turnover needs to be increased to increase a company’s profitability.
PENGARUH NPL, CAR, LDR, DAN ROA TERHADAP CKPN PERUSAHAAN DI SUBSEKTOR PERBANKAN Parman, Yuni; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33100

Abstract

This research was conducted with the aim to determines the effect of Non-Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return on Assets (ROA) on Allowance for Impairment Losses (CKPN) of commercial banks listed on Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample was selected using a purposive sampling technique and valid final data of 43 commercial banks was obtained. The data then processed using multiple linear regression analysis assisted by the 26th version of IBM SPSS (Statistical Product and Service Solution) program and Microsoft Excel 2019. The findings show that NPL and ROA have an effect on CKPN while CAR and LDR have no effect on CKPN. The implication of this research is the need for the establishment of CKPN based on relevant assessment indicators to mitigate the risk of impairment losses on productive assets in order to maintain the well-being of banks which will be a positive signal for investors.
KINERJA KEUANGAN PROPERTY DAN REAL ESTATE DIPENGARUHI BEBERAPA VARIABEL DENGAN MODERASI Winarto, Camelia Kusuma Dewi; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33691

Abstract

This study aims to determine the effect of sales growth, liquidity, and company size on financial performance with profitability as a moderating variable in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study used 44 companies with a purposive sampling method. This study uses the Microsoft Excel 2016 and Eviews 12 applications. This study shows that sales growth has a positive and not significant effect on financial performance. Liquidity has a positive and significant effect on financial performance. Firm size has a positive and significant effect on financial performance. Profitability that moderates liquidity on financial performance cannot be strengthened.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET DAN OPERATING LEVERAGE TERHADAP STRUKTUR MODAL Lie, Grace Jocelline; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33763

Abstract

This research will analyze the capital structues of property and real estate companies trading on the Indonesia Stock Exchange (IDX) from 2018 to 2021 in order to ascertain the impact of profitability, liquidity, asset structure, and operating leverage. These results are based on data collected from 2018–2021. A total of 41 properties and real estate firms were included in this study, which used 96 data points overall. The researchers in this study used SPSS 26 to analyze the data they collected using a sample selection strategy based on a purposive sampling strategy. The findings revealed a negative and statistically significant relationship between capital structure and profitability, liquidity, and the composition of assets. However, operating leverage does positively affect capital structure, albeit to a small degree. A company's capital structure is influenced by its profitability, liquidity, asset structure, and operating leverage all at once. This study has important implications for future company management, including how to select a highly profitable profitability to maximize the value of a company eager to broadcast positive signals to investors.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Non-Cyclicals Supra, Edvandi Fam; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34237

Abstract

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.
Faktor Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Consumer Cyclicals Dan Consumer Non-Cyclicals Putri, Cilvia Cahyani; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34295

Abstract

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.
Co-Authors Amelia, Wyne Anastasia, Benita Angela Halim Angelia, Maria Natasya Angelia, Vanessa Anjani, Chaterine A. Chang, Michelle Charoline Welensia Clarissa Nathania Elviyo, Elviyo Farahia , Emmadithea Lauren, Anastasia Laxamana, Evelyn Lie, Grace Jocelline Livia Oktrina Marcelia Melvina Michelle Yohanata Michelle, Michelle Parman, Yuni Prisca Priscilla Wijaya Putri, Cilvia Cahyani Richard Richard Riyanti Teresa Salsabila Annindhya Putri Setiawan, Bryan Soetedjo, Tedrick Stavian Gloryinri Wowor Supra, Edvandi Fam Suprapto, Visyka Talumikir, Samuel Geraldo Tanady, Erika Tonni Soekianto Untoro, Julian Urbanus Ura Weruin, Urbanus Ura Vannessa Maria Vianney Venessa, Venessa Vinsensia Vania Heng Widarma, Mikael Alvin Wijaya, Rio Richardo Winarto, Camelia Kusuma Dewi