Author

Vitriyan Espa

3 papers indexed here

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Open access Sep 2026

Dinamika Sales Growth dan Implikasinya terhadap Profitabilitas: Evidensi Perusahaan Ritel di Bursa Efek Indonesia Periode 2021-2024

Purpose: This study aims to examine the effect of sales growth on the profitability of retail companies listed on the Indonesia Stock Exchange during the 2021–2024 period, a time frame marked by shifting consumer behavior following the acceleration of digital transformation. Specifically, it seeks to determine whether...

Putri Lestari Briliana, Vitriyan Espa, Syarif M. Helmi · Jurnal Literasi Akuntansi · 0 citations

Open access Sep 2026

Pengaruh Pengungkapan Environmental, Social, and Governance terhadap Net Interest Margin dengan Firm Size sebagai Variabel Moderasi pada Bank Konvensional pada Periode 2023-2025

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on Net Interest Margin (NIM), with Firm Size as a moderating variable in conventional banks during the 2023–2025 period. This study employed a quantitative approach with an associative research design. The data consisted of...

Mariani Mariani, Syarif M.Helmi, Vitriyan Espa · Jurnal Publikasi Ekonomi dan... · 0 citations

Open access Sep 2026

Pengaruh Mekanisme Good Corporate Governance Terhadap Kualitas Laba Dengan Financial Distress Sebagai Moderasi

Purpose: This study aims to analyze the impact of Good Corporate Governance (GCG) mechanisms-comprising managerial ownership, institutional ownership, independent commissioners, and audit committees-on earnings quality, as measured by the absolute value of discretionary accruals. It also examines the role of financial...

Tesa Mariska, Vitriyan Espa, Fera Damayanti · Jurnal Literasi Akuntansi · 0 citations