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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.

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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