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Vidyarto Nugroho
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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.
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

PELATIHAN AKUNTANSI PERUSAHAAN JASA BAGI SISWA/I YAYASAN PRIMA UNGGUL DI JAKARTA TIMUR Nugroho, Vidyarto; Marcelia; Chang, Michelle
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i1.30300

Abstract

The role of accounting is needed by companies because accounting is the foundation for making the right decisions. Accounting provides critical guidance for management in identifying optimal financial resources, setting competitive selling prices, determining profitable investments, and so on. For this reason, the understanding of service company accounting and its application in practice needs to be continuously improved. Accounting evaluates the activities carried out by the company to find out the weaknesses contained in the company. With the evaluation carried out, internal and external parties will be able to find out more easily what is happening in the company and can make decisions for the continuation of the company. PKM activities carried out with PKM partners of the Prima Unggul Foundation are one of the efforts to meet these demands. The PKM, which was carried out via zoom meeting used interactive lecture and discussion methods. The material provided in this PKM is the definition of accounting and service company, characteristics of accounting in service companies, accounting basics, double entry, and the accounting cycle of service companies including examples of transaction journals and financial statements so that students gain insights, knowledge, and practices of service company accounting. This knowledge is envisioned to serve as a valuable educational for students on how to record journals, financial statements, and the proper application of accounting in service companies. The results of this PKM show that this PKM was successful in providing understanding to students because they were enthusiastic and active in listening to the presentation of the PKM material, asking questions, and being able to answer quiz questions.   ABSTRAK Peranan akuntansi sangat dibutuhkan perusahaan karena akuntansi menjadi fondasi untuk pengambilan keputusan yang tepat. Akuntansi memberikan panduan yang kritis bagi manajemen dalam mengidentifikasi sumber daya keuangan yang optimal, menetapkan harga jual yang kompetitif, menentukan investasi yang menguntungkan, dan sebagainya. Untuk itu, pemahaman tentang akuntansi perusahaan jasa dan penerapannya dalam praktik perlu terus ditingkatkan. Akuntansi mengevaluasi kegiatan-kegiatan yang dilakukan oleh perusahaan untuk mengetahui kelemahan-kelemahan yang terdapat dalam perusahaan. Dengan adanya evaluasi yang dilakukan, pihak internal dan eksternal akan dapat lebih mudah untuk mengetahui yang terjadi dalam perusahaan dan dapat mengambil keputusan untuk kelanjutan perusahaan. Kegiatan PKM yang dilakukan bersama mitra PKM Yayasan Prima Unggul merupakan salah satu upaya untuk memenuhi tuntutan tersebut. PKM yang dilakukan melalui zoom meeting tersebut, menggunakan metode ceramah dan diskusi interaktif. Materi yang diberikan dalam PKM ini meliputi pengertian akuntansi dan perusahaan jasa, ciri – ciri akuntansi pada perusahaan jasa, dasar akuntansi, double entry, dan siklus akuntansi perusahaan jasa termasuk contoh – contoh jurnal transaksi dan laporan keuangannya agar para siswa memperoleh wawasan,  pengetahuan, dan praktik akuntansi pada perusahan jasa. Dengan pengetahuan tersebut, diharapkan dapat menjadi bekal pengetahuan untuk para siswa mengenai cara pencatatan jurnal, cara membuat laporan keuangan, dan penerapan akuntansi yang tepat dalam perusahaan jasa. Hasil PKM ini memperlihatkan bahwa PKM ini berhasil memberikan pemahaman kepada para siswa karena mereka antusias dan aktif mendengarkan pemaparan materi PKM, mengajukan pertanyaan-pertanyaan, dan mampu menjawab pertanyaan-pertanyaan kuis.
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.
Berkenalan Dengan Siklus Akuntansi Bersama Siswa Yayasan Prima Unggul Nugroho, Vidyarto; Weruin, Urbanus Ura
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2497

Abstract

In an increasingly competitive local and global economic climate, trading companies play an important role in supporting economic growth, creating jobs, and bringing prosperity to the community. The main objective of a trading company is to collect goods and services from producers to be distributed to consumers in order to make a profit. In carrying out this activity, the role of accounting is very crucial. Accounting is needed by management and stakeholders in order to make financial decisions transparently, quickly, accurately, efficiently, and profitably. Knowledge and understanding of the accounting cycle need to be possessed by workers or prospective workers in order to play an optimal role in achieving the future. In order to provide in-depth knowledge and understanding of the accounting cycle in trading companies, we conduct Community Service Program (Pengabdian Kepada Masyarakat-PKM) in the form of training on the accounting cycle to high school and vocational school students under the Prima Unggul Foundation. The materials presented in this training include: the trading company accounting cycle, financial transactions and evidence, journal entries, to the preparation of financial reports including profit and loss reports, capital change reports, financial position reports, and cash flow reports. Through creative, innovative, interactive, and real training methods (case studies), students who take part in this training are not only enthusiastic about taking part in the training but are also able to answer questions in discussions and complete accounting case examples. The training, which was held through Zoom Meeting, succeeded in equipping participants with knowledge and its application in trade accounting practices. As many as 90% of participants stated that the material presented in this training was important, relevant, and useful for them to understand accounting practices in order to achieve a better future.
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