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All Journal Jurnal Akuntansi Kontemporer Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi JURNAL AKUNTANSI Akurasi : Jurnal Studi Akuntansi dan Keuangan Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Peka: Jurnal Pengabdian Kepada Masyarakat

IRENE NATALIA

Jurusan Akuntansi, Fakultas Bisnis Dan Ekonomika, Universitas Surabaya

Author-ID : 2386865

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS Natalia, Irene
Jurnal Akuntansi Kontemporer Vol 2, No 1 (2010)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Information needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a country, and the audit committee factor. Comparability is one wcry of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management.

PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PE-RUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN Chandra, Jessica Cecilia; Rahardjo, Hartono; Natalia, Irene
Jurnal Akuntansi Kontemporer Vol 8, No 1 (2016)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Tax is one of state revenue sources which is very important for supporting the sustainability of a country's development. A country needs much fund to finance development, thus the government has increased the tax revenue in RAPBN (National budget draft) 2014. This shows that the demand of public tax revenue is increasing. However, the effort to optimize the state fund from tax revenue has many obstacles. One of the obstacles to optimize the tax revenue is tax avoidance. In general, the taxpayers tend to minimalize the amount of tax that should be paid to the state. It causes the tax revenue that should be accepted by the state is not as big as the payments made by the taxpayer. Therefore, this study aimed to examine and analyze the influence of the execu-tive risk preferences and the company size towards tax avoidance in mining companies listed in Indonesia Stock Exchange 2010-2013. This research used quantitative method with hypothesis testing. The dependent variable is tax avoidance, whereas the inde-pendent variables are the executive risk preferences and the company size. The data sources were collected from Indonesia Stock Exchange website and the companyâ€™s website as secondary data. Multiple linear regression was used in data analysis technique. The result showed that the executive risk preference and the company size have significant influence on the tax avoidance. Execu-tive risk preferences have significant positive influence on tax avoidance, whereas company size has significant negative influence on tax avoidance.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE KEUANGAN TERHADAP PRAKTIK PERATAAN LABA Natalia, Irene
Jurnal Akuntansi Kontemporer Vol 1, No 2 (2009)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

This research is designed to examine the income smoothing practices in manufactured campanies listed on Ind0i1esia Stock Exchange during 2003-2005, The objectives of this research are examined whether company size, profitability, and financial leverage have significant impact on income smoothing practices, Seventeen listed companies selected using (purposive) judgement sampling method, were used as research sample. Data are analyzed using multiple linear regressions with result that company size and financial leverage have significant impact on income smoothing practices, but hypothesis only supported by financial leverage.

ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA ATLAS SPORTS CLUB (STUDI KASUS: PERUS-AHAAN KEBUGARAN) Jonaidy, Hikmah; Wehartaty, Tineke; Natalia, Irene
Jurnal Akuntansi Kontemporer Vol 4, No 2 (2012)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Revenue is a very important process as a source of revenue for the company and is a determining factor in view of the profits of the company. Therefore, any company especially a company engaged in the service sector, which requires income information systems in accordance with company requirements. Internal controls over revenue will go well and produces good quality information, if the company had revenues of information systems that can support the companyâ€™s operational activities, thus the effectiveness and efficiency of the company can be reached. Therefore, researchers are trying to do research on Atlas Sports Club revenue infor-mation system, company that is engaged in fitness. The purpose of this research is to provide advice and input on the issues of the company, through the design of an integrated revenue information systems, so as to improve the effectiveness, efficiency and in-ternal control within the company. The type of research that is done is a case study, using qualitative data. The revenue infor-mation systems design include the design concept consists of system flowchart, data flow diagram (DFD), entity relationship dia-grams, and physical design consisting of the design of access, database, input and output that generates an application program revenue. The results of this study indicate that the presence of information system design revenue, the more access restrictions can be optimized, more adequate segregation of duties, the can provide satisfactory services to the customers, and reports can be generated to more accurately, relevant and timely.

Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Keuangan terhadap Praktik Perataan Laba Natalia, Irene
Jurnal Akuntansi Kontemporer Vol 1, No 2 (2009)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

This research l's designed to examine the income smoothing practices in manufactured companies listed on Indonesia Stock Exchange during 2003-2005. The objectives of this research are examined whether company size, profitability, and financial leverage have significant impact on income smoothing practices. Seventeen listed companies selected using (purposive) judgement sampling method, were used as research sample. Data are analyzed using multiple linear regressions with result that company size and financial leverage had significant impact on income smoothing practices, but hypothesis only supported b y financial leverage.

Kualitas Laba yang Dihasilkan oleh Pengadopsian International Financial Reporting Standards Natalia, Irene
Jurnal Akuntansi Kontemporer Vol 2, No 1 (2010)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Information needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a country, and the audit committee factor. Comparability is one way of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management.

MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN SHEVIN WINARTA; IRENE NATALIA; DEDHY SULISTIAWAN
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.897

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

Ukuran Perusahaan, Hutang, dan Profitabilitas dalam pendekatan klasik pada Perusahaan non-keuangan di Indonesia Irene Natalia
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.1053

Information on company profitability is needed by investors and creditors. This study aims to provide empirical evidences that companies that have less debt and are larger in size have higher profitability. The dependent variable used is profitability. The independent variables used are company size (assets and receivables) and debt. The relationship between firm size and profitability is built on technological theory (economies of scale), agency costs, and competence theory. The relationship between debt and profitability is built on the pecking order theory (choice of funding sources) and the control hypothesis (benefits of using debt). The research population used is all non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019 using the purposive sampling method. The collected panel data were tested using the regression method with the type of random effect model. Data testing was carried out using the Gretl application with a random effect model estimated by the Nerlove method. Firm size (receivables) and debt affect profitability. Effective use of assets in company operations supports increased profitability. The use of debt as a control tool needs to be applied at the right time. Alignment of the value of receivables and the value of payables need to be done with the value of other assets.

Pengaruh Pasar Saham Amerika Serikat, Tiongkok dan Indonesia Selama Perang Dagang 2018-2020 Irene Natalia
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i2.49

Penelitian ini bertujuan untuk mengetahui pengaruh pasar saham Amerika Serikat, Tiongkok, Indonesia saat perang dagang terbuka antara Amerika Serikat dan Tiongkok yang dimulai 6 Juli 2018. Pasar saham Amerika Serikat (Dow Jones Index), pasar saham Tiongkok (Shanghai Composite Index dan Hang Seng Index), dan pasar saham Indonesia (Jakarta Stock Exchange Index) digunakan untuk merepresentasikan diversifikasi investasi saham antar negara. Pengujian dimulai dengan uji hubungan antara pasar saham dengan uji korelasi untuk mengetahui pergerakan bersama antara indeks saham. Setelah itu, dilakukan uji regresi berganda untuk mengetahui pengaruh pasar saham Amerika Serikat dan pasar saham Tiongkok terhadap pasar saham Indonesia. Periode penelitian dimulai dari 6 Juli 2018 hingga 30 September 2020 (818 hari). Temuan penelitian ini adalah hubungan (pergerakan bersama) antara pasar saham Amerika Serikat-Indonesia dan Tiongkok-Indonesia. Temuan yang lain adalah pasar saham Indonesia dipengaruhi oleh pasar saham Amerika Serikat dan Tiongkok. Temuan empiris berimplikasi kepada keputusan investor domestik dan internasional untuk investasi jangka pendek saat perang dagang terbuka antara Amerika Serikat dan Tiongkok.

Thin capitalization dan penghindaran pajak setelah penerapan PMK 169 Irene Natalia; Felix Widyadhana
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 2 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i2.y2021.p106-115

After delaying 30 years, the Minister of Finance of the Republic of Indonesia issued a regulation on the ratio between debt and company capital to impose income tax (PMK 169/PMK.010/2015). This study examines the effect of thin capitalization on tax avoidance after implementing PMK 169/PMK.010/2015. Secondary data is obtained from the annual reports of manufacturing sector companies listed on the Indonesia Stock Exchange for 2016-2020. The total sample is 91 companies with a total of 455 observations. This study employed multiple linear regression analysis. This study shows that thin capitalization has a negative effect on tax avoidance. Companies with low-thin capitalization tend to have a low cash-effective tax rate. Meanwhile, profitability, fixed asset intensity, firm size, and debt to equity ratio do not affect tax avoidance. This study provides an overview of the practice of thin capitalization in industrial sector companies during the implementation of PMK 169/PMK.010/2015 for public policymakers AbstrakSetelah menunda 30 tahun, Menteri Keuangan Republik Indonesia menerbitkan aturan tentang perbandingan antara utang dan modal perusahaan untuk keperluan pengenaan pajak penghasilan (PMK 169/PMK.010/2015). Riset ini bertujuan untuk menguji pengaruh kapitalisasi tipis terhadap penghindaran pajak setelah penerapan PMK 169/PMK.010/2015. Data sekunder diperoleh dari laporan tahunan perusahaan sektor manufaktur yang tercatat di Bursa Efek Indonesia periode 2016-2020. Total sampel sebanyak 91 perusahaan dengan total 455 observasi. Analisis data menggunakan pengujian regresi linier berganda. Hasil penelitian adalah kapitalisasi tipis berpengaruh negatif terhadap penghindaran pajak. Perusahaan yang memiliki kapitalisasi tipis rendah, cenderung memiliki cash effective tax rate dalam jumlah rendah. Sementara itu, profitabilitas, intensitas aset tetap, ukuran perusahaan, dan debt to equity rasio tidak berpengaruh terhadap penghindaran pajak. Penelitian ini memberikan gambaran tentang praktik kapitalisasi tipis di perusahaan sektor manufaktur selama implementasi PMK 169/PMK.010/2015 bagi pembuat kebijakan publik

Co-Authors Chandra, Jessica Cecilia Dedhy Sulistiawan Felix Widyadhana Jonaidy, Hikmah Lodovicus Lasdi Rahardjo, Hartono SHEVIN WINARTA Teodora Winda Mulia Toto Warsoko Pikir Wehartaty, Tineke

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