Article Per Year (5 Year)
p-Index From 2019 - 2024
1.325
P-Index
This Author published in this journals
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
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

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Bisnis dan Akuntansi

 1 
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

Abstract

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

Abstract

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.
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