Articles
<![CDATA[THE EFFECT OF AUDITOR COMPETENCY, EXPERIENCE, AND ETHICS ON AUDIT QUALITY (EMPIRICAL STUDY OF KAP IN JAKARTA AREA) ]]>
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Bina Bangsa International Journal of Business and Management Vol. 5 No. 1 (2025): Bina Bangsa International Journal of Business and Management ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/bbijbm.v5i1.114
<![CDATA[The public accounting profession is responsible for raising the trustworthiness of financial statements so that consumers have trustworthy financial data on which to base their decisions. This study aims to analyze the influence of competence, experience, and ethics of the auditor profession on the audit quality of Public Accountants at Public Accounting Firms in Jakarta. Data analysis techniques using SEMPLS The study results show that auditor competence affects audit quality because auditors actively participate in training to obtain knowledge updates needed in business. Auditor experience also influences audit quality. Auditors are involved in analyzing and preparing audit reports during work. Auditor ethics affects audit quality because auditors maintain independent thought and action when conducting audits]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Non-Cyclicals ]]>
<![CDATA[Supra, Edvandi Fam]]>;
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34237
<![CDATA[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.]]>
<![CDATA[Faktor Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Consumer Cyclicals Dan Consumer Non-Cyclicals ]]>
<![CDATA[Putri, Cilvia Cahyani]]>;
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34295
<![CDATA[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.]]>
<![CDATA[KONDISI KEUANGAN DAN KEBERLANGSUNGAN USAHA PERUSAHAAN FARMASI SAAT COVID-19 ]]>
<![CDATA[Farahia , Emmadithea]]>;
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34436
<![CDATA[The purpose of this study was to analyze whether Covid-19 had its impact on the financial performance and business continuity or going concern of pharmaceutical companies listed on the Indonesia Stock Exchange from period 2019 to 2021 as samples. The data used in this study came from observations and documentation studies of the financial and annual reports of 10 pharmaceutical companies that have been audited and published as the requirements. This study used three techniques to analyze the datas, which were descriptive statistics, Paired Sample T-Test, and Altman Z-Score Bankruptcy Prediction Model with IBM SPSS Statistics 26. The results of this study was Covid-19 pandemic had no significant impact on the financial performance (using liquidity and profitability ratio for measurement) and business continuity or going concern of the 10 pharmaceutical companies listed on the Indonesia Stock Exchange when calculated before and after the announcement (2019-2021).]]>
<![CDATA[Pengaruh Budaya Organisasi Hijau terhadap Inovasi Hijau dan Kinerja Organisasi, dengan moderasi Kinerja Lingkungan ]]>
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Arus Jurnal Sosial dan Humaniora Vol 5 No 1: April (2025) ]]>
Publisher : <![CDATA[Arden Jaya Publisher ]]>
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DOI: 10.57250/ajsh.v5i1.1094
<![CDATA[Penelitian ini bertujuan untuk menganalisis kerangka budaya organisasi hijau yang mempengaruhi kinerja organisasi dan mediasi inovasi hijau dengan kinerja lingkungan, diteliti sebagai moderator. Penelitian ini menggunakan manajer perusahaan industri dan jasa. Teknik analisis data menggunakan model persamaan struktural (PLS-SEM). Hasil analisis menunjukkan bahwa budaya organisasi hijau meningkatkan kinerja organisasi, karena mengembangkan produk dan proses yang meminimalkan dampak lingkungan akan mampu meningkatkan kinerja organisasi, budaya organisasi hijau memiliki pengaruh positif terhadap inovasi hijau, karena mengembangkan produk dan proses yang meminimalkan dampak lingkungan akan mampu meningkatkan inovasi hijau, Inovasi hijau juga memiliki pengaruh positif terhadap kinerja organisasi, sehingga dengan proses produksi perusahaan mendaur ulang limbah dan emisi sehingga dapat diolah dan digunakan kembali akan mampu meningkatkan kinerja organisasi, budaya organisasi hijau melalui inovasi hijau juga memiliki pengaruh positif terhadap kinerja organisasi, karena mengembangkan produk dan proses yang meminimalkan dampak lingkungan proses produksi perusahaan mendaur ulang limbah dan emisi sehingga dapat diolah dan digunakan kembali akan mampu meningkatkan kinerja organisasi,]]>
<![CDATA[FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Setiawan, Bryan]]>;
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26444
<![CDATA[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.]]>
<![CDATA[PENGARUH LEVERAGE, SALES GROWTH, FIRM SIZE, PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Elviyo, Elviyo]]>;
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i1.28660
<![CDATA[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.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, NILAI PERUSAHAAN, FINANCIAL LEVERAGE, NPM DAN PROFITABILITAS TERHADAP PERATAAN LABA ]]>
<![CDATA[Lauren, Anastasia]]>;
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29589
<![CDATA[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.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Laxamana, Evelyn]]>;
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32365
<![CDATA[This study aims to obtain evidence about the influence of composition of board commissioners and audit committee as a part of good corporate governance, audit quality, firm size and leverage as independent variables on earnings management as dependent variable of non financial companies listed on Indonesian Stock Exchange from 2018 – 2020. This research used non-financial companies that listed in Indonesia Stock Exchange during 2018-2020 as the population. There are 153 companies, with 459 total data that meet the criteria. This research using purposive sampling method and used multiple regression method to analyze the data. The result shows that composition of board commissioners, audit committee, firm size and leverage have no influence on earnings management while audit quality have influence on earnings management practice.]]>
<![CDATA[PENGARUH PENGGUNAAN E-WALLET TERHADAP KONSUMSI DI KALANGAN MAHASISWA/I WILAYAH JAKARTA DAN JAWA BARAT PADA MASA COVID-19 ]]>
<![CDATA[Anastasia, Benita]]>;
<![CDATA[Nugroho, Vidyarto]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32373
<![CDATA[This study aims to obtain evidence about the effect of using e-wallets on consumption among students in the Jakarta and West Java areas during the COVID-19 period. The design of this study was made in order to find out whether there is a direct or indirect effect given by the independent variable on the independent variable. This study used simple random sampling and produced a sample of 200 people from 321 people. Furthermore, for testing the is hypothesis, it is done using a simple linear regression method. This research was conducted using the SPSS (Statistical Product and Service Solution) application. The results showed that the use of e-wallet seen from all indicators (practical, security, human error, limits, recording reports and changes) had a significant effect on consumption variables. The implication of this research is that students should be more aware of the use of e-wallet, even though they can consume it effectively and easily. But students must be able to exercise control, and be introspective of the effects that arise after the use.]]>
