Garuda - Garba Rujukan Digital

MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN SHEVIN WINARTA; IRENE NATALIA; DEDHY SULISTIAWAN
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.897

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

Ukuran Perusahaan, Hutang, dan Profitabilitas dalam pendekatan klasik pada Perusahaan non-keuangan di Indonesia Irene Natalia
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.1053

Information on company profitability is needed by investors and creditors. This study aims to provide empirical evidences that companies that have less debt and are larger in size have higher profitability. The dependent variable used is profitability. The independent variables used are company size (assets and receivables) and debt. The relationship between firm size and profitability is built on technological theory (economies of scale), agency costs, and competence theory. The relationship between debt and profitability is built on the pecking order theory (choice of funding sources) and the control hypothesis (benefits of using debt). The research population used is all non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019 using the purposive sampling method. The collected panel data were tested using the regression method with the type of random effect model. Data testing was carried out using the Gretl application with a random effect model estimated by the Nerlove method. Firm size (receivables) and debt affect profitability. Effective use of assets in company operations supports increased profitability. The use of debt as a control tool needs to be applied at the right time. Alignment of the value of receivables and the value of payables need to be done with the value of other assets.

Pengaruh Pasar Saham Amerika Serikat, Tiongkok dan Indonesia Selama Perang Dagang 2018-2020 Irene Natalia
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i2.49

Penelitian ini bertujuan untuk mengetahui pengaruh pasar saham Amerika Serikat, Tiongkok, Indonesia saat perang dagang terbuka antara Amerika Serikat dan Tiongkok yang dimulai 6 Juli 2018. Pasar saham Amerika Serikat (Dow Jones Index), pasar saham Tiongkok (Shanghai Composite Index dan Hang Seng Index), dan pasar saham Indonesia (Jakarta Stock Exchange Index) digunakan untuk merepresentasikan diversifikasi investasi saham antar negara. Pengujian dimulai dengan uji hubungan antara pasar saham dengan uji korelasi untuk mengetahui pergerakan bersama antara indeks saham. Setelah itu, dilakukan uji regresi berganda untuk mengetahui pengaruh pasar saham Amerika Serikat dan pasar saham Tiongkok terhadap pasar saham Indonesia. Periode penelitian dimulai dari 6 Juli 2018 hingga 30 September 2020 (818 hari). Temuan penelitian ini adalah hubungan (pergerakan bersama) antara pasar saham Amerika Serikat-Indonesia dan Tiongkok-Indonesia. Temuan yang lain adalah pasar saham Indonesia dipengaruhi oleh pasar saham Amerika Serikat dan Tiongkok. Temuan empiris berimplikasi kepada keputusan investor domestik dan internasional untuk investasi jangka pendek saat perang dagang terbuka antara Amerika Serikat dan Tiongkok.

Thin capitalization dan penghindaran pajak setelah penerapan PMK 169 Irene Natalia; Felix Widyadhana
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 2 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i2.y2021.p106-115

After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015). This study examines the effect of thin capitalization on tax avoidance after implementing PMK 169/PMK.010/2015. Secondary data is obtained from the annual reports of manufacturing sector companies listed on the Indonesia Stock Exchange for 2016-2020. The total sample is 91 companies with a total of 455 observations. This study employed multiple linear regression analysis. This study shows that thin capitalization has a negative effect on tax avoidance. Companies with low-thin capitalization tend to have a low cash-effective tax rate. Meanwhile, profitability, fixed asset intensity, firm size, and debt to equity ratio do not affect tax avoidance. This study provides an overview of the practice of thin capitalization in industrial sector companies during the implementation of PMK 169/PMK.010/2015 for public policymakers AbstrakSetelah menunda 30 tahun, Menteri Keuangan Republik Indonesia menerbitkan aturan tentang perbandingan antara utang dan modal perusahaan untuk keperluan pengenaan pajak penghasilan (PMK 169/PMK.010/2015). Riset ini bertujuan untuk menguji pengaruh kapitalisasi tipis terhadap penghindaran pajak setelah penerapan PMK 169/PMK.010/2015. Data sekunder diperoleh dari laporan tahunan perusahaan sektor manufaktur yang tercatat di Bursa Efek Indonesia periode 2016-2020. Total sampel sebanyak 91 perusahaan dengan total 455 observasi. Analisis data menggunakan pengujian regresi linier berganda. Hasil penelitian adalah kapitalisasi tipis berpengaruh negatif terhadap penghindaran pajak. Perusahaan yang memiliki kapitalisasi tipis rendah, cenderung memiliki cash effective tax rate dalam jumlah rendah. Sementara itu, profitabilitas, intensitas aset tetap, ukuran perusahaan, dan debt to equity rasio tidak berpengaruh terhadap penghindaran pajak. Penelitian ini memberikan gambaran tentang praktik kapitalisasi tipis di perusahaan sektor manufaktur selama implementasi PMK 169/PMK.010/2015 bagi pembuat kebijakan publik

RETURN DAN LIKUIDITAS SAHAM SEBELUM DAN SESUDAH PEMECAHAN SAHAM Irene Natalia
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 1 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i1.2359

Penelitian ini bertujuan untuk mengkaji dampak pemecahan saham dalam hal return, return tak normal, dan likuiditas saham sebelum dan sesudah pemecahan saham. Periode penelitian yang digunakan adalah 2016-2018. Jumlah sampel sebanyak 37 perusahaan dari berbagai jenis industri yang terdaftar di Bursa Efek Indonesia. Normalitas diuji dengan uji One Sample Kolmogorov Smirnov. Semua data telah terdistribusi normal. Pengujian hipotesis dilakukan dengan uji beda berpasangan. Hasil pengujian hipotesis menunjukkan (1) tidak ada perbedaan sebelum dan sesudah pemecahan saham untuk variabel return saham dan return taknormal saham, dan (2) ada perbedaan sebelum dan sesudah pemecahan saham untuk likuiditas saham.Kata Kunci: Pemecahan Saham; Return; Return Taknormal; Likuiditas Saham

REFLEKSI YUDHISTIRA DALAM TANGGUNG JAWAB SOSIAL DAN AKUNTANSI LINGKUNGAN Irene Natalia
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.04

Abstrak - Refleksi Yudhistira dalam Tanggung Jawab Sosial dan Akuntansi LingkunganTujuan Utama - Artikel ini bertujuan merefleksikan nilai Yudhistira dalam pengelolaan tanggung jawab sosial dan akuntansi lingkungan.Metode - Metode kajian interpretasi dengan studi literatur digunakan. Nilai Yudhistira digunakan untuk menilai pengelolaan tanggung jawab sosial dan akuntansi lingkungan.Temuan Utama - Pengelolaan tanggung jawab sosial dan akuntansi lingkungan telah merefleksikan kelima nilai Yudhistira. Keseimbangan dalam komponen nilai Yudhistira membawa dampak luas bagi masyarakat. Penggunaan kearifan lokal dalam pengelolaannya penting untuk mengupayakan keadilan dan kesejahteraan sosial.Implikasi Teori dan Kebijakan – Evolusi tanggung jawab sosial dan akuntansi lingkungan perlu ditingkatkan. Perkembangan dinamis akuntansi lingkungan mengikuti perkembangan tanggung jawab sosial bermanfaat untuk meningkatkan keselarasan dan alokasi tanggung jawab pihak-pihak terkait.Kebaruan Penelitian - Penggunaan nilai Yudhistira untuk merefleksikan tanggung jawab sosial dan akuntansi lingkungan belum pernah digunakan dan bermanfaat bagi pengembangannya. Abstract - Yudhishthira's Reflection in Social Responsibility and Environmental AccountingMain Purpose - This article aims to reflect Yudhistira's social responsibility and environmental accounting governance values.Method - The interpretation study method with literature study is used. Yudhistira's value is used to assess social responsibility and environmental accounting governance.Main Findings - Social responsibility and environmental accounting governance have reflected Yudhistira's five values. Balance in Yudhisthira's value components has broad impacts on society. It is important to seek justice and social welfare using local wisdom in its management.Theory and Practical Implications - The evolution of social responsibility and environmental accounting needs to be improved. The dynamic development of ecological accounting following the development of social responsibility is beneficial for improving the alignment and related parties’ responsibilities allocation.Novelty - Reflection of Yudhistira's values on social responsibility and environmental accounting has never been used and is beneficial for its development.

Upaya Pengembangan Usaha melalui Maksimisasi Penggunaan Informasi Akuntansi Finansial dan Non Finansial untuk UMKM Wilayah Surabaya Kota Teodora Winda Mulia; Lodovicus Lasdi; Toto Warsoko Pikir; Irene Natalia
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): Juni
Publisher : LPPM, Universitas Katolik Widya Mandala Surabaya

Pengabdian masyarakat ini bertujuan untuk memberikan bimbingan dan pendampingan kepada UMKM. Peserta pelatihan berjumlah 42 pelaku UMKM di wilayah Surabaya dan Sidoarjo. Bidang industri UMKM bervariasi, yaitu industri makanan/minuman, industri stempel, industri kerajinan tangan dan industri lainnya. Banyaknya pertanyaan yang muncul menunjukkan antusiasme peserta terhadap acara ini. Acara ditutup dengan kesimpulan akhir dari peserta dan pemateri bahwa pengelolaan keuangan, pemasaran, dan kemitraan diperluka oleh UMKM untuk mendukung peningkatan kinerja UMKM dalam jangka panjang secara berkesinambungan.

EFEKTIVITAS DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH Irene Natalia
JURNAL AKUNTANSI Volume 17, Nomor 2, November 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

ABSTRACTThis study aims to determine and analyse the level of effectiveness and contribution of advertisement tax revenue to local revenue in Wonogiri Regency in 2015-2020. This research uses non-empirical case study methods and a qualitative approach. The results showed that the effectiveness level of advertisement tax revenue in 2015-2020 was very effective because the calculation of the analysis had reached more than 100% and the average effectiveness in 2015-2020 was 112.27%. The biggest level of effectiveness of Advertising Tax revenue in 2020 is 137.65%. The high level of effectiveness is due to the fact that the Regional Government has implemented its policies well and the advertisement tax collection has been carried out effectively. Meanwhile, in 2019, the advertisement tax effectiveness level was only 100.09%. Meanwhile, the contribution rate of Advertising Tax revenue in 2015-2020 is still lacking because the analysis results are still below 10%. This is because public awareness of the advertisement tax is still lacking. Keywords: Original Local Revenue, Advertisement Tax, Effectiveness, ContributionABSTRAKPenelitian ini bertujuan untuk mengetahui dan menganalisis tingkat efektivitas dan kontribusi penerimaan Pajak Reklame terhadap Pendapatan Asli Daerah di Kabupaten Wonogiri pada tahun 2015-2020. Penelitian ini menggunakan metode studi kasus non empiris dan pendekatan kualitatif. Hasil penelitian menunjukkan tingkat efektivitas penerimaan Pajak Reklame pada tahun 2015-2020 sudah sangat efektif karena perhitungan analisis sudah mencapai lebih dari 100% dan rata-rata efektivitas pada tahun 2015-2020 sebesar 112,27%. Tingkat efektivitas penerimaan Pajak Reklame terbesar pada tahun 2020 sebesar 137,65%. Tingginya tingkat efektivitas dikarenakan Pemerintah Daerah sudah melakukan kebijakannya dengan baik dan pemungutan Pajak Reklame sudah dilakukan secara efektif. Sedangkan pada tahun 2019 tingkat efektivtas pajak reklame hanya sebesar 100,09% dikarenakan pada tahun 2018 ada penurunan target penerimaan Pajak Reklame yang disebabkan adanya kebijakan Pemerintah Daerah dalam rangka Penataan dan Penertiban Reklame di Kabupaten Wonogiri. Sedangkan untuk tingkat kontribusi penerimaan Pajak Reklame pada tahun 2015-2020 masih sangat kurang karena hasil analisis masih dibawah 10%. Hal ini dikarenakan kesadaran masyarakat mengenai pajak reklame masih kurang. Kata Kunci: Pendapatan Asli Daerah; Pajak Reklame; Efektivitas; Kontribusi;

MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN SHEVIN WINARTA; IRENE NATALIA; DEDHY SULISTIAWAN
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.897

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

Ukuran Perusahaan, Hutang, dan Profitabilitas dalam pendekatan klasik pada Perusahaan non-keuangan di Indonesia Irene Natalia
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.1053

Information on company profitability is needed by investors and creditors. This study aims to provide empirical evidences that companies that have less debt and are larger in size have higher profitability. The dependent variable used is profitability. The independent variables used are company size (assets and receivables) and debt. The relationship between firm size and profitability is built on technological theory (economies of scale), agency costs, and competence theory. The relationship between debt and profitability is built on the pecking order theory (choice of funding sources) and the control hypothesis (benefits of using debt). The research population used is all non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019 using the purposive sampling method. The collected panel data were tested using the regression method with the type of random effect model. Data testing was carried out using the Gretl application with a random effect model estimated by the Nerlove method. Firm size (receivables) and debt affect profitability. Effective use of assets in company operations supports increased profitability. The use of debt as a control tool needs to be applied at the right time. Alignment of the value of receivables and the value of payables need to be done with the value of other assets.

Title

Found 21 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 21 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 21 Documents
Search