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Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Berpindah Kantor Akuntan Publik pada Perusahaan yang Listing Dibeli pada Tahun 2005-2007 Trisnawati, Estralita; Wijaya, Hansen
Akuntansi Krida Wacana vol. 9 no. 3 September 2009
Publisher : Akuntansi Krida Wacana

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Pengaruh Total Assets, Jenis Industri, Ukuran KAP dan Jenis Pendapat Akuntan Terhadap Rentang Waktu Penyelesaian Proses Audit (Audit Delay) pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2006-2007 Trisnawati, Estralita; Alvin, Aloysius
Akuntansi Krida Wacana vol. 10 no. 2 Mei 2010
Publisher : Akuntansi Krida Wacana

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Six Sigma Sebagai Sistem Manajemen dalam Meningkatkan Kinerja Perusahaan Trisnawati, Estralita
Akuntansi Krida Wacana vol. 4 no. 3 September 2004
Publisher : Akuntansi Krida Wacana

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Potensi Wajib Pajak Orang Pribadi dan Upaya Meningkatkan Penerimaan Pajak Penghasilan Trisnawati, Estralita; Widjaja, P Helen
Akuntansi Krida Wacana vol. 12 no. 2 November 2012
Publisher : Akuntansi Krida Wacana

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Pengaruh Pelayanan Aparat Pajak, Iklan Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak yang Terdapat di KPP Pratama Jakarta Pademangan pada Tahun 2011 Trisnawati, Estralita; Haryanto Putri, Ira Ratna Sari
Akuntansi Krida Wacana Vol. 14 No. 1 April 2014
Publisher : Akuntansi Krida Wacana

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Pengaruh Opini Audit, Rasio Profitabilitas, Solvabilitas, dan Ukuran Kap Terhadap Audit Delay Trisnawati, Estralita; Charistine, Charistine
Akuntansi Krida Wacana vol. 8 no. 2 Mei 2008
Publisher : Akuntansi Krida Wacana

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Pengaruh Kualitas Manajer Pajak Terhadap Penghindaran Pajak Dengan Etika Machiavellian Sebagai Pemediasi Estralita Trisnawati; Roy Sembel; Juniati Gunawan; Waluyo
Jurnal Ekonomi Vol. 22 No. 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.280

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This study aims to examine the effect of tax managers' quality on tax avoidance of manufacturing industry firms listed on the Indonesia Stock Exchange with machiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.
PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI Trisnawati, Estralita; Sembel, Roy; Gunawan, Juniati; Waluyo, Waluyo
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.280

Abstract

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.
PENGARUH MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA PERIODE 2015-2017) Josephine, Kezia; Trisnawati, Estralita; Setijaningsih, Herlin Tundjung
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 1 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v3i1.2474

Abstract

Saat ini investor lebih tertarik berinvestasi pada perusahaan yang memiliki harga saham yang stabil. Oleh sebab itu, penting bagi perusahaan untuk mengetahui faktor-faktor yang berpengaruh terhadap harga saham. Dalam penelitian ini terdapat dua faktor yang akan yaitu modal intelektual dan tata kelola perusahaan dengan menggunakan variabel mediasi kinerja keuangan (ROA). Penelitian ini ingin melihat pengaruh langsung dan tidak langsung antara variabel independen terhadap variabel dependen. Sampel yang digunakan dalam penelitian diambil melalui perusahaan dalam LQ 45 dengan menggunakan metode purposive sampling dalam periode waktu 2015-2017. Metode analisis data yang digunakan ialah Eviews versi 10. Hasil dari penelitian ini menemukan bahwa modal intelektual tidak berpengaruh langsumh terhadap nilai perusahaan, sedangkan tata kelola perusahaan memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian ini juga menemukan bahwa terjadi pengaruh tidak langsung antara tata kelola perusahaan terhadap nilai perusahaan melalui kinerja keuangan. Currently investors will be more interested in investing in companies that have a stable stock price. Therefore, it is important for the company to know the factors that affect the stock price. In this research there are two factors that will be intellectual capital and corporate governance by using variable of financial performance mediation (ROA). This study wanted to see the direct and indirect influence between the independent variables to the dependent variable. The sample used in the study was taken through the company in LQ 45 by using purposive sampling method within the period of 2015-2017. Data analysis method used is Eviews version 10. The results of this study found that intellectual capital has no direct effect on firm’s value, while corporate governance has an influence on firm’s value. The results of this study also found that there is an indirect influence between corporate governance on firm’s value through financial performance.
PRAKTEK MANAJEMEN LABA DI INDONESIA: KOMITE AUDIT, KOMISARIS INDEPENDEN, ARUS KAS OPERASI Intan Permata Sari; Timothy Tjandra; Amrie Firmansyah; Estralita Trisnawati
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2376

Abstract

Abstract— The purpose of this study is to examine the effect of independent variables, namely independent commissioners, operating cash flows, and audit committees, on earnings management. The data for this research is sourced from the financial statements of manufacturing companies that focus on the consumer goods industry listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling was carried out by purposive sampling totaling 104 observations sourced from www.idx.co.id. This study's test is panel data regression analysis with a fixed-effect model. This study indicates that the independent commissioner is positively associated with earnings management, while the audit committee and operating cash flow are not associated with earnings management. The Indonesian Financial Services Authority needs to improve the rules for implementing corporate governance and monitoring the implementation of the corporate governance structure, and coordinating with the Indonesian Institute of Accountants to improve disclosure of information in financial statements. Keywords:, Audit Committee; Earnings Quality; Independent Commissioner; Operating Cash Flow