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ANALYSIS OF SIMULATION EFFECT OF INCREASED TAX AND REGIONAL GOVERNMENT SPENDING ON CONSUMPTION OF LAMPUNG PROVINCE COMMUNITIES Wangke, Freddy; Hidayat, Herlin; Petronila, Thio Anastasia
Journal Economics & Business Atmajaya Indonesia Vol 3 No 2 (2019): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

The purpose of this study is to analyze the effect of increased local government taxes and expenditure on the consumption of Lampung Province society. The estimation model in the simultaneous model of the increase in taxes and expenditure of the Lampung provincial government uses the 2 SLS (Two-Stage Least Squares) method. The simulation results of a tax increase of 10% reduced the Gross Regional Domestic Product of Lampung Province by 0.03% and the consumption of Lampung Province by 0.03%. This is also shown by the decrease in demand for the Province's money by 0.01%. On the other hand, the simulation results of the Lampung Province Government spending increase by 10% raised the Lampung Province Regional Domestic Products by 2.06% and the Lampung Province people's consumption by 0.04%. In conclusion, the increase in regional government expenditure is a driving factor that provides stimulus in addition to the Gross Regional Domestic Product and the consumption of the Lampung Province community, as well as to the activities of private investors and regional exports and imports including the money supply.

ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN Thio Anastasia Petronila
Jurnal Bisnis dan Ekonomi Vol 14 No 1 (2007): Vol. 14 No. 1 Maret 2011
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

The objective of this study is to explore audit opinion, which is auditor responsibilities to Asses, a client’s ability to continue as a going concern. The dependent variable (audit opinion) is a dummy variable representing the presence of absence of a Going Concern Audit Report (GCAR). Independent variables consist of corporate governance mechanism analysis focuses on Board of Commissioner changes, board of directur schanges, board of commissioner or directors ownership, auditor quality, and risk. The hypotheses proposed were tested by binary logistic show that board of commissioner changes, board of directors changes, board of commissioner and/or directors ownership, and risk is significant, auditor quality that the result is not significant to the audit opinion . Keywords: Going Concern Audit Report, Corporate Governance Mechanism, Board of Directur Changes, Board of Commissioner, Directors Ownership, Auditor Quality, Risk.

DAMPAK MODERASI INTENSITAS RESEARCH DAN DEVELOPMENT TERHADAP PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Thio Anastasia Petronila; James Julian Surjadi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2259

The responsibility of a company is not only to make profits, but the company is also responsible for the impact of its products and production processes on social and environmental aspects. This research aims to analyze the effect of corporate social responsibility disclosure on financial performance and analyze the relationship between corporate social responsibility and firm value with the intensity of research and development as a moderating variable. The research was conducted on companies in the consumer goods industry pharmaceutical sub-sector which were listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Of the 10 companies there are 8 companies were sampled based on purposive sampling and from the outlier data, there are 22 observation units used in this research. The data used in this research are secondary data obtained from financial reports and annual reports. The results show that corporate social responsibility disclosure has a significant effect on a firm value which is proxied by Tobin's Q. While research and development intensity does not moderate the relationship between corporate social responsibility disclosure and firm value.

The Effect of Liquidity, Profitability, and Dividend on Firm Value: Role of Capital Structure Petronila, Thio Anastasia; Aprilianti, Angel
AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.517

The aim of this research is to examine the effect of profitability, liquidity, and dividend policy on firm value with structure of capital as moderating variable. The research population, property, and real estate firms listed on the Indonesia Stock Exchange between 2018 and 2022. Purposive sampling combined with casewise diagnostics allowed for the selection of 101 observational data points for research samples. Descriptive statistics, multiple linear regression analysis, and moderated regression analysis were used for data analysis. Firm value is estimated by Tobin's Q ratio. The analysis results prove that profitability with return on assets shows a negative significant effect on firm value, liquidity with cash ratio does not affect firm value, and dividend policy with dividend pay-out ratio shows a positive significant effect on firm value. Structure of capital with debt on equity strengthens the effect of liquidity on firm value but does not moderate the effect of profitability and dividend policy on firm value.

Assessing Financial Distress: The Role of Financial Ratios & Managerial Ownership Thio Anastasia Petronila; Difanda Putra Wicaksana; Juliana, Christina
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1201

The aim of this research is to examine the effect of the current ratio, debt-to-asset ratio, and company size on financial distress, with managerial ownership as a moderating variable. The research population consists of infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2022, while the sample includes 28 companies, totaling 103 observation data points, selected using the purposive sampling method and casewise diagnostics. Data analysis is conducted using descriptive statistics and the moderated regression analysis method. Financial distress is measured using the modified Altman Z-Score. The analysis findings indicate that the current ratio has a negative effect on financial distress, while the debt-to-asset ratio has a positive effect. However, company size has no significant effect on financial distress. Furthermore, managerial ownership does not moderate the effects of the current ratio, debt-to-asset ratio, or company size on financial distress.

MENDETEKSI FINANCIAL STATEMENT FRAUD: PRESSURE DAN RATIONALIZATION (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015—2017) Soejoto, Ezra Imanuel; Petronila, Thio Anastasia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 16 No. 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i2.1620

The accounting information contained in financial statements is beneficial for stakeholders in economic decision making. However, it is not uncommon for the management to commit financial statement fraud because of pressure from internal and external parties, the opportunity to commit fraud, the reasons for cheating, or the ability to commit fraud. The objective of the study is to analyze the financial target, financial stability, external pressure, and rationalization can be used to detect financial statement fraud. The research was conducted on manufacturing companies with metals and the like sub-sectors, plastics and packaging, automotive and components, and food and beverages listed on the Indonesia Stock Exchange from 2015 to 2017. The number of samples used was 135 observation units and sample selection using purposive sampling. Data analysis method uses descriptive statistics and logistic regression analysis, with significant value (α) is 5%. The results show that financial target affected financial statement fraud, while financial stability, external pressure, and rationalization did not affect financial statement fraud.

DAMPAK MODERASI INTENSITAS RESEARCH DAN DEVELOPMENT TERHADAP PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Petronila, Thio Anastasia; Surjadi, James Julian
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 17 No. 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2259

The responsibility of a company is not only to make profits, but the company is also responsible for the impact of its products and production processes on social and environmental aspects. This research aims to analyze the effect of corporate social responsibility disclosure on financial performance and analyze the relationship between corporate social responsibility and firm value with the intensity of research and development as a moderating variable. The research was conducted on companies in the consumer goods industry pharmaceutical sub-sector which were listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Of the 10 companies there are 8 companies were sampled based on purposive sampling and from the outlier data, there are 22 observation units used in this research. The data used in this research are secondary data obtained from financial reports and annual reports. The results show that corporate social responsibility disclosure has a significant effect on a firm value which is proxied by Tobin's Q. While research and development intensity does not moderate the relationship between corporate social responsibility disclosure and firm value.

PENGARUH KEBIJAKAN DIVIDEN DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI ., Kevin; Petronila, Thio Anastasia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 18 No. 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i2.3130

The management always provides prosperity for investors or shareholders through the value creation of the firm. The policy of dividend and company growth was considered by investors or shareholders in making investment decisions. This research aims to analyze the impact of the policy of dividend and growth opportunity on the value of a firm. Also, to analyze the effect of institutional ownership in moderating approach of dividend and growth opportunity in value of a firm. The research population was the Miscellaneous Industry sub-sector of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. According to purposive sampling and outlier data, of the 27 companies, there are 13 companies with 46 units of observations units as a sample in this research. The data were obtained from annual reports that have been audited and published in IDX. The research results show that the dividend policy has an impact on the value of the firm provided by PBV, but growth opportunity is vice versa. Institutional ownership moderates the relationship between a policy of dividend and the value of a firm, while institutional ownership does not moderate the relationship between growth opportunity and the value of the firm

Capital Intensity, Covenants, Distress, and Pressure: Drivers of Accounting Conservatism Thio Anastasia Petronila; Natanael Delfiero; Juliana, Christina
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2581

Accounting conservatism is a principle of prudence in financial reporting, where companies recognize potential losses and liabilities promptly while delaying the recognition of assets and earnings. This study aims to examine the influence of capital intensity, debt covenants, financial distress, and earning pressure on the application of accounting conservatism. The research focuses on non-financial companies listed in the LQ45 index during the 2021–2023 period. Using purposive sampling, 25 companies were selected, resulting in 75 observation units. Data were analyzed using descriptive statistics and multiple linear regression with IBM SPSS version 25. The findings reveal that capital intensity and debt covenants have no significant effect on accounting conservatism. However, financial distress has a negative effect, while earning pressure has a positive effect on the application of accounting conservatism. These results highlight the role of internal financial conditions in shaping conservative accounting practices, offering insights for managers, investors, and regulators regarding risk assessment and financial reporting strategies.

The Effect of Liquidity, Profitability, and Dividend on Firm Value: Role of Capital Structure Petronila, Thio Anastasia; Aprilianti, Angel
AJAR Vol. 7 No. 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.517

The aim of this research is to examine the effect of profitability, liquidity, and dividend policy on firm value with structure of capital as moderating variable. The research population, property, and real estate firms listed on the Indonesia Stock Exchange between 2018 and 2022. Purposive sampling combined with casewise diagnostics allowed for the selection of 101 observational data points for research samples. Descriptive statistics, multiple linear regression analysis, and moderated regression analysis were used for data analysis. Firm value is estimated by Tobin's Q ratio. The analysis results prove that profitability with return on assets shows a negative significant effect on firm value, liquidity with cash ratio does not affect firm value, and dividend policy with dividend pay-out ratio shows a positive significant effect on firm value. Structure of capital with debt on equity strengthens the effect of liquidity on firm value but does not moderate the effect of profitability and dividend policy on firm value.

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