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All Journal Akuntansi Krida Wacana JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Akuntansi Kesatuan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Jurnalku Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi
Estralita Trisnawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Six Sigma Sebagai Sistem Manajemen dalam Meningkatkan Kinerja Perusahaan Estralita Trisnawati
Jurnal Akuntansi vol. 4 no. 3 September 2004
Publisher : Jurnal Akuntansi

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Abstract

Pengaruh Opini Audit, Rasio Profitabilitas, Solvabilitas, dan Ukuran Kap Terhadap Audit Delay Estralita Trisnawati; Charistine Charistine
Jurnal Akuntansi vol. 8 no. 2 Mei 2008
Publisher : Jurnal Akuntansi

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Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik pada Perusahaan yang Listing Dibeli pada Tahun 2005-2007 Estralita Trisnawati; Hansen Wijaya
Jurnal Akuntansi vol. 9 no. 3 September 2009
Publisher : Jurnal Akuntansi

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Pengaruh Total Assets, Jenis Industri, Ukuran KAP dan Jenis Pendapat Akuntan Terhadap Rentang Waktu Penyelesaian Proses Audit (Audit Delay) pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2006-2007 Estralita Trisnawati; Aloysius Alvin
Jurnal Akuntansi vol. 10 no. 2 Mei 2010
Publisher : Jurnal Akuntansi

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Potensi Wajib Pajak Orang Pribadi dan Upaya Meningkatkan Penerimaan Pajak Penghasilan P Helen Widjaja; Estralita Trisnawati
Jurnal Akuntansi vol. 12 no. 2 November 2012
Publisher : Jurnal Akuntansi

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PENGARUH ORGAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA RIIL Stella Florensia; Estralita Trisnawati; Oktavia Oktavia
Jurnal Akuntansi Vol. 20 No. 2, JULI - DESEMBER 2020
Publisher : Jurnal Akuntansi

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This study aims to determine the effect of the Corporate Governance organ by using the activities of the independent Corporate Governance organs (ie: financial expertise, gender, and political connections of the Corporate Governance organs) on real earnings management. Real earnings management is measured by abnormal measurements of each proxy using residuals, namely, Abnormal Cash Flow Operations, Abnormal Production Costs, and Abnormal Discretionary Expenses. The population in this study are publicly listed companies listed on the Stock Exchange, and the sample used was manufacturing companies listed on the Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, 124 samples were obtained from manufacturing companies. The results showed that the activities of the Corporate Governance organs that have an influence on real earnings management are financial expertise. Furthermore, the activities of other Corporate Governance organs such as gender and political connections have no effect on real earnings management. Keywords: corporate governance, financial expertise, gender, political connections, real earnings management
RESPON PASAR ATAS PENGUNGKAPAN KEBERLANJUTAN PADA PERUSAHAN PERBANKAN DI INDONESIA: PERAN UKURAN PERUSAHAAN Amrie Firmansyah; Navelya Hadi; Sheila Sheila; Estralita Trisnawati
Bina Ekonomi Vol. 25 No. 2 (2021): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v25i2.5339.97-111

Abstract

This study examines the effect of sustainability disclosure on firm value and examines the moderating role of firm size in the association between sustainability disclosure and firm value. This research data uses data and information on financial statements and stock prices of financial sector companies in the banking sub-sector listed on the Indonesia Stock Exchange. Data obtained from www.idx.co.id and www.finance.yahoo.com with an observation period of 2018-2020. Based on purposive sampling, this study obtained a total sample of 47 observations. Hypothesis testing is done by multiple linear regression. The results show that the disclosure of sustainability reports does not affect firm value. In addition, firm size does not have a role in strengthening the effect of sustainability disclosure on firm value. This research indicates that the Financial Services Authority needs to develop sustainability disclosures under globally applicable standards. In addition, the Indonesia Financial Services Authority needs to supervise the implementation of sustainability disclosures carried out by companies in the banking sub-sector in Indonesia.
Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure Maya Piserah; Vanessa Fonda Sutjipto; Amrie Firmansyah; Estralita Trisnawati
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1185

Abstract

This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.
Peran Komisaris Independen Di Indonesia : Multinationality, Tax Haven, Penghindaran Pajak Tania Alvianita Pramudya; Chyntia Lie; Amrie Firmansyah; Estralita Trisnawati
Jurnalku Vol 1 No 3 (2021): September 2021
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.875 KB) | DOI: 10.54957/jurnalku.v1i3.40

Abstract

Penelitian ini bertujuan untuk menguji pengaruh multinationality dan tax haven terhadap penghindaran pajak. Selain itu, penelitian ini juga memasukkan komisaris independen sebagai pemoderasi daalam hubungan variabel independen dan dependen. Penelitian ini menggunakan data perusahaan sektor industri barang konsumsi tahun 2017 sampai dengan 2019 yang bersumber dari www.idx.co.id. Berdasarkan purposive sampling, sampel final penelitian ini berjumlah 64 observasi. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda untuk data panel. Hasil penelitian menunjukkan bahwa multinationality berpengaruh positif terhadap tax avoidance, sedangkan tax haven berpengaruh negatif terhadap penghindaran pajak. Sementara itu, komite independen tidak berhasil memiliki peran dalam hubungan multinationality dan penghindaran pajak maupun hubungan tax haven terhadap penghindaran pajak. Penelitian ini mengindikasikan bahwa perlu adanya koordinasi antara Otoritas Perpajakan Indonesia dan Otoritas Pengawas Pasar Modal Indonesia terkait dengan penguatan peran komisaris independen dalam fungsi pengawasan kepada perusahaan emiten.
FAKTOR YANG MEMPENGARUHI PENERIMAAN DAERAH KOTA DKI JAKARTA TAHUN 2012-2019 Veren Fabiola; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21458

Abstract

This study aims to see how the effect of hotel, parking, and groundwater taxes toward Original Regional Income of DKI Jakarta City 2012-2019. The research data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Program for Social Sciences) version 25.00. This research was conducted based on the planning and realization data of the city of DKI Jakarta in 2012-2019. The results on this study indicate that hotel have a significant influence on local revenue. While parking and groundwater taxes didn’t have influence on local revenue. Further research is suggested to do different tests and grouping of years and add other variables that affect local revenue.
Co-Authors Aloysius Alvin Amrie Firmansyah Arles Ompusunggu Birgitta Evangeline Rennath Carisa Natascha Charistine Charistine Chyntia Lie Devina Juliani Putri Doli Santomans Manurung Elisabeth Erika Febriani Evan Christian Feibi Go Florensia Melsandy Ghina Shadrina Hansen Wijaya Intan Permata Sari Kasun Japar Leovika Leovika Maya Piserah Monika Angelina Navelya Hadi Oktavia Oktavia P Helen Widjaja Ryan Julian Sheila Sheila Sriwati Stella Florensia Stephanie Catherine Tania Alvianita Pramudya Vanessa Cynthia Vanessa Fonda Sutjipto Veren Fabiola Vinny Sherlina Vivian Angelina Wiwit Lestari Yohandy Gunawan Yustina Peniyanti Jap