Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Kontemporer Akuntansi Jurnal Riset Rumpun Ilmu Teknik (JURRITEK)
Vivian Angelina
Unknown Affiliation
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
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

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

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.
Simulasi Pengaturan Waktu Delay pada Pelican Crossing di Jalan Dharmawangsa dalam untuk Meminimalkan Waktu Tunggu Kendaraan di Kampus B Universitas Airlangga Vivian Angelina; Aprilia Margareta Andreas; Nathanel Wardana; Norbert Isa Yoga
JURAL RISET RUMPUN ILMU TEKNIK Vol. 4 No. 2 (2025): Agustus : Jurnal Riset Rumpun Ilmu Teknik
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurritek.v4i2.5637

Abstract

The objective of this study is to examine the simulation of delay time settings on the pelican crossing to minimize vehicle waiting time. The research was conducted through direct observation at two pelican crossing points behind UNAIR Campus B, specifically at the entrance gate side and the opposite side, to capture real usage conditions during peak student hours. This study employs a quantitative approach using the Discrete Event Simulation (DES) method to model and analyze the behavior of the pelican crossing system under various delay time and signal duration scenarios, with the aim of minimizing vehicle waiting time on Dharmawangsa Street,
Co-Authors Aprilia Margareta Andreas Estralita Trisnawati Nathanel Wardana Norbert Isa Yoga Sriwati