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All Journal Jurnal Dinamika Akuntansi Jurnal Al-Qardh Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Journal of Indonesian Economy and Business Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

Ira Geraldina

Doctorate Program Of Management Science, Faculty Of Economics, Universitas Terbuka (UT), Indonesia.

Author-ID : 5375497

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

Published : 17 Documents Claim Missing Document

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Articles

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Tax Amnesty and Earnings Management: An Initial Evidence Geraldina, Ira; Jasmine, Rania
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.18675

The aim of this paper is to examine the effect of earnings management on the participation of company owners in tax amnesty program in Indonesia. This study uses a matching sample approach that consist of publicly listed companies that participated in tax amnesty program and companies that did not participate in tax amnesty program during 1 July-30 September 2016. The final sample was obtained 339 firm years. Information about the owner of the company that participated the tax amnesty program was obtained from the mass media. The results show that accrual earnings management has a positive effect on the possibility of the owner of the company to participate in the tax amnesty program. This study suggests the users of financial reports to pay attention on the level of aggressiveness of companiesÃ¢â‚¬â„¢ earnings management whom the owners participate in tax amnesty program. The aggressive financial reporting could indicate the low quality of the financial reporting. This study also provides conceptual contribution to the development of science regarding the relation of earnings management and the probability of a company owners participating in the tax amnesty program.

Analysis of Abnormal Returns and Financial Performance during Pandemic COVID-19: Jakarta Islamic index (JII) Maharani Syamsyyah Ashari; Ira Geraldina; Panubut Simorangkir
AL-QARDH Vol 6, No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i2.3258

This research uses quantitative research methods to determine the significant difference in the effect of financial performance on abnormal returns before and during the COVID-19 pandemic. Companies that are categorized as the Jakarta Islamic Index (JII) for 2020 are used as research samples with a saturated sampling technique, so the sample used in this research is 30 JII companies. Multiple linear regression analysis was used in testing the hypothesis with the E-Views version 10 program and a significance level of 5% (0.05). The test results show 1) the current ratio does not have a significant effect on abnormal returns, 2) profit margin does not have a significant effect on abnormal returns, 3) the debt to equity ratio does not have a significant effect on abnormal returns, 4) day sales outstanding does not. has a significant effect on abnormal returns. The results of descriptive statistics in the research show that there is no significant difference between the current ratio, profit margin, debt to equity, and outstanding day sales both before the COVID-19 pandemic and during the Covid-19 pandemic in Indonesia.

PENGARUH KEBERADAAN DIREKTUR UTAMA DAN DIREKTUR KEUANGAN WANITA TERHADAP KUALITAS LABA Michelle Pamela; Ira Geraldina
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 2 No 2 (2021): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Penelitian ini bertujuan untuk menguji pengaruh keberadaan direktur utama dan direktur keuangan wanita terhadap kualitas laba BUMN. Sampel penelitian merupakan Badan Usaha Milik Negara non jasa keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2010-2018. Dengan menggunakan metode purposive sampling, diperoleh 13 BUMN dengan 117 observasi final. Hasil analisis regresi berganda menunjukkan bahwa direktur utama dan direktur keuangan wanita tidak berpengaruh terhadap kualitas laba yang diukur dengan menggunakan akrual abnormal. Sebaliknya, direktur utama wanita justru berpengaruh negatif terhadap kualitas laba yang diukur dengan menggunakan persistensi laba. Hasil penelitian ini memiliki implikasi bahwa direktur utama wanita tidak dapat meningkatkan reliabilitas laporan keuangan dan justru menurunkan relevansi laporan keuangan. Adapun direktur keuangan wanita tidak dapat meningkatkan relevansi dan reliabilitas laporan keuangan. Hal ini memberikan sinyal bahwa kualitas laporan keuangan dipengaruhi oleh “tone of the top”

Transformasi Digital dan Industri Halal: Studi Kasus pada Produsen Besar dan UMKM Etikah Karyani; Ira Geraldina; Marissa Grace Haque
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v5i2.3178

Transformasi digital diakui sebagai solusi untuk meningkatkan industri halal di Indonesia. Program pengabdian ini bertujuan mendeskripsikan pandangan dari beberapa pihak berkepentingan bagaimana produk (halal) agar terus bertumbuh terutama di era digitalisasi selain dukungan agar masyarakat mencintai produk (halal). Hal ini terkait dalam rangka mendukung kampanye Sustainable Development Goals (SDG). Metode yang digunakan adalah menggali ilmu atau pengetahuan dari para ahli melalui Web-seminar (Webinar), wawancara mendalam serta pendampingan dengan para pemilik Usaha Mikro Kecil Menengah (UMKM) terkait praktik transformasi digital dalam menjalankan bisnisnya. Hasil kegiatan ini menyimpulkan bahwa transformasi digital bagi produsen besar (Wardah) dan UMKM (Kanzania Bakery, Mega Motor, dan Kostbalai41) sangat dibutuhkan dan mendesak dilakukan agar industri tetap bertahan terutama di masa pandemik.

Investors’ Responses on SOE’s Liquidity Risk Disclosures: Case of Indonesia Ira Geraldina; Hilda Rossieta; Ratna Wardhani
Jurnal Akuntansi dan Keuangan Vol. 23 No. 1 (2021): MAY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

This study aims to examine the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises after Indonesia Statement of Financial Accounting Standard, Disclosure of Financial Instruments (Revised in 2010 and 2014). This study uses 20 Indonesia listed state owned enterprises during period of 2012-2017 or 115 firm years as final samples. Using panel data analysis, this study shows that liquidity risk disclosure is relevant information for investors in Indonesia stock exchange. Investors response differently on liquidity risk disclosure before and after the announcement windows period of financial reports. The main contribution of this is examining the value relevance of liquidity risk disclosure of Indonesia listed state owned enterprises.

PREFERENSI MANAJEMEN LABA AKRUAL ATAU MANAJEMEN LABA RIIL DALAM AKTIVITAS TAX SHELTER Geraldina, Ira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 2
Publisher : UI Scholars Hub

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

This study aims to examine the effect of accrual or real earnings management on the possibility of companies involved in tax shelter activities by using Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) as a proxy to measure the tax shelter. By using a sample of companies who received Surat Ketetapan Pajak Kurang Bayar (notice of tax deficiency) in manufacturing industry and listed in Indonesia Stock Exchange during the period 2001-2010, this study finds that the company tends to favor accrual earnings management for decreasing possibility of aggressive tax shelter activities. This finding is not supporting the hyphotesis. Real earnings management via abnormal operating cash flows and abnormal discretionary production increasing possibility of aggressive tax shelter activities. Both findings are supporting the hypothesis. This study also finds that both practices of accrual earnings management or real earnings management have substitute effect in explaining the possibility of companies involved in tax shelter activities.

TRADE-OFF ANTARA MANAJEMEN LABA AKRUAL DAN RIIL PADA BANK KONVENSIONAL PUBLIK DI INDONESIA Ontorael, Rianty; Geraldina, Ira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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

Earnings management arises from a conflicting goal between agents and principals which basically means as managers’ intentions to manipulate accounting figures in the financial statement to achieve their own interests. There are two techniques of earnings management that are usually used by management: accrual earnings management and real earnings management. The objective of this study is to examine the effect of cost of earnings management on accrual and real earnings management and the trade-off relationship between accrual and real earnings management. Using 14 publicly listed banks in the Indonesia Stock Exchange during period 2009-2013, this study shows that costs of accrual and real earnings management have significant effects on accrual and real earnings management. However, this study did not find the evidence that there is a trade-off relationship betweeen accrual earnings management and real earnings management. The findings have implications regarding the use of costs of earnings management in considering type of earnings management’s decision in publicly listed banks in Indonesia.

Role of Profitability, Business Risk, and Intellectual Capital in Increasing Firm Value Dewi Pangestuti; Ali Muktiyanto; Ira Geraldina; Darmawan Darmawan
Journal of Indonesian Economy and Business Vol 37 No 3 (2022): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Introduction/Main Objectives: This research illustrates the importance of firm value, both to investors and companies. Investors assess that an increase in the value of a company indicates a positive view of the company's performance, which leads to an investment decision. Besides that, an increase in the value of the company can indicate that the company is getting closer to achieving its goal, namely increasing the welfare of its stakeholders. Background Issues: In recent years, there has been a decline in the value of firms in the mining sector due to various factors that have affected it, which has resulted in a decrease in the value of the shares in several of the sub-sectors, especially the coal mining and petroleum sub-sectors. Novelty: This study examines the business risk and intellectual capital that are typical of firms in the mining industry with the generalized moments’ methods. Research Methods: This research is a quantitative study that uses the generalized moments methods, where the robust least square test determines which model is more suitable for use in the research. The variables in this study consist of profitability, intellectual capital, and business risk, with variable controls being the gold price, exchange rate, and petroleum price. This study uses annual financial statements from mining companies that are listed on the Indonesia Stock Exchange. These statements include balance sheets and income statements. Finding/Results: These findings reveal that profitability, intellectual capital, and business risk affect the value of a company. Macroeconomic factors as the variable controls, namely gold prices, exchange rates, and petroleum prices, also affect the value of a company. Therefore, based on the research’s results, management must pay attention to internal factors or company micro factors (profitability, intellectual capital, and business risks) and macroeconomic factors (gold prices, exchange rates, and petroleum prices) to increase company value. This is because investors use these factors when making decisions to invest in the mining sector. Conclusion: There are several important factors that, in principle, increase the value of a company. These factors come from internal and external factors (macroeconomics). This article successfully demonstrates the importance of profitability, intellectual capital, and business risk in supporting firm value. The results also showed that the gold price, exchange rate, and the price of oil have an effect on the price of mining stocks, which are used to measure changes in the economy

Pengaruh Corporate Governance, Mekanisme Bonus dan Tunneling Incentives terhadap Transfer Pricing Perusahaan Manufaktur Multinasional yang Terdaftar Dalam Bursa Efek Indonesia (BEI) Periode 2013-2018 Rakan Pradipta; Ira Geraldina
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2021): Jurnal Keuangan Dan Perbankan, Volume 17 No. 2, Juni 2021
Publisher : STIE Indonesia Banking School

Penelitian ini bertujuan untuk menguji pengaruh corporate governance, mekanisme bonus dan tunnelling incentive terhadap transfer pricing pada perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI). Corporate governance dalam penelitian ini diukur dengan independensi dewan komisaris dan komite audit, mekanisme bonus diukur dengan jumlah bonus dan gaji yang diterima manajemen, dan tunnelling incentive diukur dengan kepemilikan modal asing. Sementara transfer pricing diukur dengan related party transaction.Sampel dalam penelitian ini adalah perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Penelitian ini menggunakan metode pengambilan sampel berupa purposive sampling dengan menggunakan data sekunder dan menggunakan metode analisis data berupa ordinary least square. Hasil penelitian ini menunjukkan bahwa corporate governance, mekanisme bonus dan tunnelling incentive tidak berpengaruh terhadap transfer pricing.

Peran Fraud Pentagon Theory dalam Mendeteksi Fraud pada Pelaporan Keuangan (Studi Empiris pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia tahun 2015 -2019) Dian Astuti; Ira Geraldina
Jurnal Keuangan dan Perbankan Vol 18, No 1 (2021): Jurnal Keuangan Dan Perbankan, Volume 18 No. 1, Desember 2021
Publisher : STIE Indonesia Banking School

Penelitian ini bertujuan untuk menganalisis Fraud Pentagon Theory dalam mendeteksi kecurangan pelaporan keuangan. Penelitian ini merupakan penelitian kuantitatif, dimana data diperoleh dari laporan keuangan tahunan yang terdapat pada website resmi perusahaan dan website resmi Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini ditentukan dengan menggunakan purposive sampling sehingga terdapat 16 perusahaan BUMN selain industri keuangan terdaftar di Bursa Efek Indonesia periode tahun 2015–2019 yang dapat dijadikan sampel dalam penelitian ini. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Variabel dalam penelitian ini menggunakan proksi variabel financial target, financial instability, external pressure, ineffective monitoring, change in auditor, change of director dan frequent CEO’s pictures. Hasil penelitian ini menunjukkan bahwa financial instability berpengaruh signifikan terhadap kecurangan pelaporan keuangan.

Co-Authors Ali Muktiyanto Ariantika, Elly Nindi Darmawan Darmawan Denisa Ryan Angelita Dewi Pangestuti Dian Astuti Elly Nindi Ariantika Hilda Rossieta Jasmine, Rania Karyani, Etikah Krisna Devara Aryoputro Maharani Syamsyyah Ashari Marissa Grace Haque Maylinda Dwi Lestari Michelle Pamela Ontorael, Rianty Ontorael, Rianty Panubut Simorangkir Rakan Pradipta Ratna Wardhani Safira Kurniatie

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