Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya PROFIT : Jurnal Administrasi Bisnis IJEFSD
Natalia Poespawijaya, Natalia
Universitas Surabaya
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
KONSISTENSI SELISIH ANTARA NILAI LABA AKUNTANSI DAN KABA PAJAK DAN KUALITAS INFORMASI DARI LABA Poespawijaya, Natalia
CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol 5, No 1 (2016): CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya
Publisher : University of Surabaya

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

Abstract

This study aimed to see if the consistency of the difference in value accounting profit and tax profit (book-tax differences) affect the information content of earnings. Past research has often tried to link the relationship between tax information as supplementary information from the financial statements of commercial information when commercial financial report as containing a lot of manipulation of the results of this study ditermukan that there is no effect of the difference in value between accounting profit and income taxes on earnings informativeness. Additionally, ditermukan pulabahwa no influence between the level of aggressiveness of tax planning and management of the companys earnings informativeness of accounting profit nor taxable profits. These different results can occur because information about the tax is still very limited in Indonesia so that it becomes irrelevant information in decision-making and can not be fully captured by investors.
Analysis of Cash Flow Patterns of Companies that Indicate Financial Distress Poespawijaya, Natalia
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 3 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i7.5307

Abstract

This study aims to analyze cash flow patterns in companies experiencing financial distress. Financial distress is a condition in which a company faces serious financial difficulties, and this condition can affect the overall financial health of the company. This study uses a quantitative analysis method to identify cash flow patterns in companies that are experiencing financial distress by collecting financial data from several healthy companies and identified as experiencing financial distress in the 2020-2022 period based on secondary data from the IDX financial statements. The results of this study are expected to provide a deeper understanding of cash flow patterns in companies experiencing financial distress and several other factors that influence it. The implications of this analysis are expected to assist in designing appropriate financial improvement strategies to overcome financial distress situations as well as provide insight to stakeholders regarding actions that can be taken to improve the company's financial health in the future.
Unlocking ESG Value in Crisis: A Corporate Life Cycle Perspective from Indonesia’s Pandemic Experience Poespawijaya, Natalia; Mudjilah, Rahayu; Krismiaji, Krismiaji
Profit: Jurnal Adminsitrasi Bisnis Vol. 20 No. 1 (2026): Profit: Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2026.020.01.8

Abstract

This study examines how ESG disclosure, funding policy, and corporate life cycle influence firm value, and whether ESG plays a moderating role in these relationships. Using panel data from 149 non-financial firms listed on the Indonesia Stock Exchange from 2021 to 2024, the analysis employs a Fixed Effects Model to control for unobserved firm characteristics. The results show that ESG disclosure, funding policy, and life cycle stage do not have a significant direct impact on firm value. However, ESG significantly moderates the relationship between funding policy and firm value. In practice, this means that when firms adopt prudent leverage, strong ESG performance helps strengthen investor confidence by providing an additional signal of credibility and responsible financial management. In contrast, ESG does not moderate the corporate life cycle–firm value relationship, suggesting that sustainability practices in Indonesia are not yet differentiated across development stages. A robustness check further shows that ESG’s influence weakens during the pandemic years, when firms prioritize liquidity and operational survival, but begins to regain relevance in the post-pandemic period. Overall, the findings imply that ESG contributes to firm value not as a standalone factor, but through its interaction with financing decisions.
Co-Authors Krismiaji Krismiaji, Krismiaji Mudjilah, Rahayu