Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi Journal Economics & Business Atmajaya Indonesia BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Thio Anastasia Petronila
Unknown Affiliation
Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
ANALYSIS OF SIMULATION EFFECT OF INCREASED TAX AND REGIONAL GOVERNMENT SPENDING ON CONSUMPTION OF LAMPUNG PROVINCE COMMUNITIES Wangke, Freddy; Hidayat, Herlin; Petronila, Thio Anastasia
Journal Economics & Business Atmajaya Indonesia Vol 3 No 2 (2019): Journal of Economics & Business (JEBI)
Publisher : Penerbit Atma Jaya Catholic University of Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.926 KB) | DOI: 10.25170/jebi.v3i2.62

Abstract

The purpose of this study is to analyze the effect of increased local government taxes and expenditure on the consumption of Lampung Province society. The estimation model in the simultaneous model of the increase in taxes and expenditure of the Lampung provincial government uses the 2 SLS (Two-Stage Least Squares) method. The simulation results of a tax increase of 10% reduced the Gross Regional Domestic Product of Lampung Province by 0.03% and the consumption of Lampung Province by 0.03%. This is also shown by the decrease in demand for the Province's money by 0.01%. On the other hand, the simulation results of the Lampung Province Government spending increase by 10% raised the Lampung Province Regional Domestic Products by 2.06% and the Lampung Province people's consumption by 0.04%. In conclusion, the increase in regional government expenditure is a driving factor that provides stimulus in addition to the Gross Regional Domestic Product and the consumption of the Lampung Province community, as well as to the activities of private investors and regional exports and imports including the money supply.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP OPINI AUDIT GOING CONCERN Thio Anastasia Petronila
Jurnal Bisnis dan Ekonomi Vol 14 No 1 (2007): Vol. 14 No. 1 Maret 2011
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

Abstract

The objective of this study is to explore audit opinion, which is auditor responsibilities to Asses, a client’s ability to continue as a going concern. The dependent variable (audit opinion) is a dummy variable representing the presence of absence of a Going Concern Audit Report (GCAR). Independent variables consist of corporate governance mechanism analysis focuses on Board of Commissioner changes, board of directur schanges, board of commissioner or directors ownership, auditor quality, and risk. The hypotheses proposed were tested by binary logistic show that board of commissioner changes, board of directors changes, board of commissioner and/or directors ownership, and risk is significant, auditor quality that the result is not significant to the audit opinion . Keywords: Going Concern Audit Report, Corporate Governance Mechanism, Board of Directur Changes, Board of Commissioner, Directors Ownership, Auditor Quality, Risk.
DAMPAK MODERASI INTENSITAS RESEARCH DAN DEVELOPMENT TERHADAP PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Thio Anastasia Petronila; James Julian Surjadi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2259

Abstract

The responsibility of a company is not only to make profits, but the company is also responsible for the impact of its products and production processes on social and environmental aspects. This research aims to analyze the effect of corporate social responsibility disclosure on financial performance and analyze the relationship between corporate social responsibility and firm value with the intensity of research and development as a moderating variable. The research was conducted on companies in the consumer goods industry pharmaceutical sub-sector which were listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Of the 10 companies there are 8 companies were sampled based on purposive sampling and from the outlier data, there are 22 observation units used in this research. The data used in this research are secondary data obtained from financial reports and annual reports. The results show that corporate social responsibility disclosure has a significant effect on a firm value which is proxied by Tobin's Q. While research and development intensity does not moderate the relationship between corporate social responsibility disclosure and firm value.
Co-Authors Hidayat, Herlin James Julian Surjadi Wangke, Freddy