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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Bina Akuntansi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Society Engagement (IJSE) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PEDAGOGI: Jurnal Ilmiah Pendidikan Jurnal Abdi Mandala Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Media Ilmiah Akuntansi Paradoks : Jurnal Ilmu Ekonomi INQUISITIVE: International Journal of Eonomic Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Randy Kuswanto
Accounting Program, Wiyatamandala School Of Business, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

 1 
IPO Stock Performance amidst the COVID-19 Pandemic: Has It been Undervalued? Randy Kuswanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.091 KB) | DOI: 10.24815/jdab.v8i1.19830

Abstract

The purpose of this study is to examine the underpricing phenomenon from IPO firms listed in Indonesia Stock Exchange during the COVID-19 pandemic. Using purposive sampling method, 34 IPO firms after the announcement of pandemic COVID-19 were selected as research samples. The IPO stock closing prices and returns on days 1, 5, 10, 15, and 20 were analyzed using paired sample t-test. The findings show underpricing phenomenon still occurred during the pandemic period. However, the underpricing only documented statistically significant on the T1 of the trading day. After the first day of trading, the stock’s returns consistently declined and were proved statistically insignificant at T5, T10, T15, and T20.
Tax Avoidance and Dividend Policy: Evidence from Indonesian State-Owned Enterprises Randy Kuswanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023 in press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.30037

Abstract

This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selected using purposive sampling method. Number of collected samples are 60 firms or 118 firm-year observations (2018, 2019, and 2021). Using Moderated Regression Analysis (MRA), this study found a positive association between effective tax rate and dividend yield for non-SOEs. The result also reveals that SOEs tend not to engage in aggressive tax avoidance, with an average effective tax rate of 19.9%. Therefore, if SOEs plan to manage their taxes to lower the effective tax rate, they may provide higher yield to shareholders compared to non-SOEs. 
Tax Avoidance and Dividend Policy: Evidence from Indonesian State-Owned Enterprises Kuswanto, Randy
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.30037

Abstract

This study aimed to investigate the relationship between tax avoidance and dividend policy with focus on state-owned enterprises (SOEs), in Indonesia. The populations are all Indonesian firms (SOEs and non-SOEs) listed in LQ-45 index. Samples were selected using purposive sampling method. Number of collected samples are 60 firms or 118 firm-year observations (2018, 2019, and 2021). Using Moderated Regression Analysis (MRA), this study found a positive association between effective tax rate and dividend yield for non-SOEs. The result also reveals that SOEs tend not to engage in aggressive tax avoidance, with an average effective tax rate of 19.9%. Therefore, if SOEs plan to manage their taxes to lower the effective tax rate, they may provide higher yield to shareholders compared to non-SOEs.
IPO Stock Performance amidst the COVID-19 Pandemic: Has It been Undervalued? Kuswanto, Randy
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19830

Abstract

The purpose of this study is to examine the underpricing phenomenon from IPO firms listed in Indonesia Stock Exchange during the COVID-19 pandemic. Using purposive sampling method, 34 IPO firms after the announcement of pandemic COVID-19 were selected as research samples. The IPO stock closing prices and returns on days 1, 5, 10, 15, and 20 were analyzed using paired sample t-test. The findings show underpricing phenomenon still occurred during the pandemic period. However, the underpricing only documented statistically significant on the T1 of the trading day. After the first day of trading, the stocks returns consistently declined and were proved statistically insignificant at T5, T10, T15, and T20.
Co-Authors Adirianto Adrian Muluk, Muhammad Aliani, Deva Fitri Angelita Angelita, Angelita Antonio Chandra, Ricky Breliastiti, Ririn Budi Kurniawan Defina Eka Putra Jaya Halimah, Elsa Nur Indah Masri Izabel, Thentyana lindah, lindah Lius Dionosius Lukman, Hendro Luzezyta, Natasya Marundha, Amor Natasya Prawesti Ni Putu Eka Widiastuti Nuryati, Tutty Radjah, Lidia Riska Amelia Saprudin Saprudin, Saprudin Sembiring, Rinawati Slamet Wahyudi Steven Andrianus Susilawati, Susilawati Tambunan, Indah Meilani Pramesti Tannama, Setyo Temy Setiawan, Temy Winardi, Juan Christian Wiwi Idawati