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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
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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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 : 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
PENGETAHUAN PAJAK DAN EVALUASI KEBIJAKAN ATAS PAJAK E-COMMERCE DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS GREEN SEDAYU MALL) Stephanie Catherine; Estralita Trisnawati
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/zydnj554

Abstract

This study examines the impact of e-commerce tax knowledge and regulation socialization on taxpayer compliance. The research is motivated by the growing use of e-commerce, which presents new challenges for tax management. Although e-commerce is becoming increasingly popular, the level of tax compliance in this sector remains low. This study explores the influence of knowledge and regulation socialization on tenant compliance at Green Sedayu Mall. Using a quantitative approach, data were collected through questionnaires from 42 respondents, consisting of tenant managers or employees. Data analysis using SPSS version 29 revealed that e-commerce tax knowledge and regulation socialization significantly affect taxpayer compliance. The findings underscore the importance of continuous tax education and effective socialization strategies to improve compliance. A combination of enhanced tax knowledge and regulation socialization can serve as a solution to boost tax compliance in the e-commerce sector. Implications for the government and tax authorities highlight the need to develop targeted education and socialization programs to raise tax awareness in the digital era. Collaboration between businesses and tax authorities is essential to create a transparent and compliant tax ecosystem.  
PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA PERIODE 2017-2020 Ryan Julian; Estralita Trisnawati; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The research conducted aims to analyze and find the effect of profitability, capital structure, liquidity and companysize on firm value in Food and Beverage sub-sector companies on the Indonesia Stock Exchange for the period2017–2020. The research method that was be used in this study is a quantitative descriptive method andverification. The research samples were 25 companies in the food and beverage sub-sector on the Indonesia StockExchange (IDX) with 100 observations. Testing the data using panel data regression data analysis with Eviews. Theresults of the research show that profitability (ROA) has a positive and significant effect on firm value. Capitalstructure (DER) and firm size (SIZE) have a negative and significant effect on firm value. Meanwhile, liquidity (CR)has no effect on company value in food and beverage sub-sector companies on the IDX for the 2017-2020 period.
PENGARUH PEMAHAMAN PAJAK DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI Kasun Japar; Estralita Trisnawati
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine whether Machiavellian ethics mediate the influence that exists between understanding tax regulations and taxpayer awareness and taxpayer compliance with MSME actors in Jakarta. Tax compliance decisions can be influenced by the Machiavelli nature of the taxpayer as well as the norms or values ​​of life that are believed by taxpayers. This research is a quantitative analysis research with causality research design with survey method approach. The analytical tool used is Structural Equation Modeling (SEM) for path analysis, with a sample of 190 respondents. The results showed that there was no direct effect of understanding tax regulations and taxpayer awareness on Machiavellian ethics. There is a significant positive direct effect on understanding tax regulations and taxpayer awareness on individual taxpayer compliance with MSME actors, while there is no direct influence on MSME actors' Machiavellian ethics on MSME individual taxpayer compliance. Machiavellian ethics for MSME actors are unable to mediate understanding of tax regulations and taxpayer awareness of individual taxpayer compliance with MSME actors in Jakarta
PERAN AKUNTAN FORENSIK, AUDIT INVESTIGATIF DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN FRAUD DI INDONESIA Wiwit Lestari; Estralita Trisnawati
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine whether the role of forensic accountants, investigative audit and professionalskepticism has a positive effect on fraud detection in Indonesia. This study used a purposive sampling technique indetermining a sample of 110 respondents. This study used a quantitative approach and a questionnaire as aresearch instrument with research objects on the perceptions of practitioners from the Indonesian Association ofCertified Fraud Examiners (ACFE) and auditors in Indonesia. Hypothesis testing was carried out using multiplelinear regression tests using IBM SPSS 26. The results of this study indicate that the role of forensic accountantshas no significant effect, while investigative auditing and professional skepticism have a significant effect on frauddetection in Indonesia. This study suggests to future researchers to add the variables of gender, age, educationalbackground, and years of service as evidenced by this research that these criteria have a significant effect and canexplain the dependent variable. For further research, you can refer to this research as a source of literatureregarding references, knowledge and information about the importance of implementing the role of forensicaccountants, investigative audits and professional skepticism in fraud detection in Indonesia.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PENERAPAN PSAK 73 SEBAGAI VARIABEL MODERASI Elisabeth; Estralita Trisnawati; Sriwati
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study is to examine the financial performance factors that affect firm value and to obtain evidence of the effect of the implementation of PSAK 73 on firm value in the years before and after the implementation of mandatory PSAK 73. This study uses 192 observation data from retail and transportation companies listed on the Indonesia Stock Exchange for 4 years from 2018 to 2021. The results of this study prove that (1) there are significant differences in the variables of profitability, solvency, capital intensity in the period before and after the implementation of PSAK 73. However, there is no significant difference in the value of company size and firm value before and after the implementation of PSAK 73. (2) financial performance in the form of profitability, solvency, has a significant positive effect on firm value. The moderating variable, PSAK 73 cannot moderate the relationship between financial performance and firm value. This shows that the implementation of PSAK 73 reported by various media as the cause of the decline in the performance of several companies listed on the stock exchange is not proven. This study also shows that the variables of profitability, solvency, company size, PSAK and capital intensity are able to explain the variable of company value by 62.72%.
PENGARUH AGRESIVITAS PAJAK DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERASI Vivian Angelina; Estralita Trisnawati; Sriwati
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The value of company is reflected by company's share price which can be increased in several ways. This research examines the influence of tax aggressiveness and real earnings management on firm value, and examines the role of institutional ownership as a moderator. The research sample is transportation sector companies listed on the Indonesia Stock Exchange during 2018-2022. This sample selection used a purposive sampling method, the number of samples used in this research were 21 companies. Research shows that tax aggressiveness has an effect on company value, while real earnings management has no effect on company value. Research on the role of institutional ownership shows that institutional ownership does not moderate tax aggressiveness on company value, but does moderate real earnings management on company value.
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