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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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Journal : Jurnal Akuntansi

 1 
Six Sigma Sebagai Sistem Manajemen dalam Meningkatkan Kinerja Perusahaan Estralita Trisnawati
Jurnal Akuntansi vol. 4 no. 3 September 2004
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v4i3.629

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v8i2.685

Abstract

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v9i3.706

Abstract

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i2.714

Abstract

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i2.823

Abstract

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 : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v20i2.1978

Abstract

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
Co-Authors Aloysius Alvin Amrie Firmansyah Arles Ompusunggu Birgitta Evangeline Rennath Carisa Natascha Charistine Charistine Chyntia Lie Devina Juliani Putri Doli Santomans Manurung Elisabeth Evan Christian Hansen Wijaya Intan Permata Sari Kasun Japar Maya Piserah Monika Angelina Navelya Hadi Oktavia Oktavia P Helen Widjaja Ryan Julian Sheila Sheila Sriwati Stella Florensia Stephanie Catherine Tania Alvianita Pramudya Vanessa Fonda Sutjipto Veren Fabiola Vinny Sherlina Vivian Angelina Wiwit Lestari Yustina Peniyanti Jap