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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Kontemporer
Patricia Febrina Dwijayanti
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance Social Sciences

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KEWAJIBAN PERPAJAKAN PASCA PP 23/2018: SIAPKAH WAJIB PAJAK MELAKSANAKANNYA? Dian Purnama Sari; Patricia Febrina Dwijayanti; Rwa Abimantrana Ksemadyastu; Michael Michael
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 1 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This study is to empirically test the readiness of Corporate Taxpayers to carry out tax obligations after Government Regulation number 23/2018 (PP 23/2018). The survey method is an appropriate method for this research. Respondents as the object of this research are MSME owners in East Java, in the form of a CV and calculating Income Tax based on PP 23/2018. The results of this study indicate that tax socialization, taxpayer knowledge and tax sanctions have a positive effect on readiness to carry out tax liability after PP 23/2018. Interestingly, awareness of tax compliance does not affect the readiness of taxpayers to carry out their tax liability after PP 23/2018.
PENGARUH RISK PROFILE, KOMITE AUDIT, DAN CAPITAL TERHADAP FINANCIAL DISTRESS Nicholaus Raymond Widiyanto; Patricia Febrina Dwijayanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 1 (2022): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i1.3976

Abstract

One condition that is not desired by all companies is financial distress, which is a condition where the company is on the verge of bankruptcy. Many factors affect financial distress, so this study aims to examine the effect of risk profile, audit committee and capital on financial distress. This research was conducted on 40 banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Financial distress is measured using Altman Z-Score Modification. The independent variables in this study were proxied by NPL, LDR, Audit Committee Size, and CAR. This study also uses the control variable company size as a proxy for total assets and profitability as a proxy for ROA. The results of this study indicate that NPL and LDR have no effect on financial distress, while the audit committee and capital have an influence on financial distress..
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN Fellicia Monica Herada; Patricia Febrina Dwijayanti
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 11, No 1 (2022): June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v11i1.3975

Abstract

This study aims to examine and analyze the effect of corporate governance mechanism (managerial ownership, institutional ownership, independent commissioners and audit committees) and financial distress on the integrity of financial statements. The design of this research is quantitative research with hypothesis testing. The type of data used is quantitative data in the form of annual reports of manufacturing companies listed on the IDX for the 2018-2020 period as well as stock price data. The sampling technique used in this research is purposive sampling technique and the data analysis technique used is multiple linear regression. The results of this study indicate that the corporate governance mechanism variables (managerial ownership, institutional ownership, independent commissioners and audit committees) have no effect on the integrity of financial statements, while the financial distress variable has a negative effect on the integrity of financial statements.
ANALISIS RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN LQ-45 Meliawati Salim; Simon Hariyanto; Patricia Febrina Dwijayanti
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2534

Abstract

The Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while full dis-closure is explaning about disclosing all the information which are important in decision making. One of the issue caused by in-formation asymmetry is agency conflict where agent acts for his own behalf because he knows much more information rather than principal about company condition, so as the information is not relevant to be used as the source of decision making. There-fore, the aim of this study is to analyse whether the convergence of IFRS can increase the value relevance of accounting infor-mation and decrease the information asymmetry. The research design is descriptive. The object of the research are the compa-nies which are listed as LQ-45 in 2010-2014 (2012 as cutoff) with 45 companies selected by purposive sampling technique. Technique of data analysis which are used are multiple linier regression and paired t test samples. The results showed that there are increasing of value relevance of accounting information and signicicantly decreasing of the information asymmetry after IFRS convergence in Indonesia.
Co-Authors Dian Purnamasari Fellicia Monica Herada Meliawati Salim Michael Michael Nicholaus Raymond Widiyanto Rwa Abimantrana Ksemadyastu Simon Hariyanto