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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 Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Randy Kuswanto
Accounting Program, Wiyatamandala School Of Business, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Faktor yang Mempengaruhi Audit Delay dalam Perusahaan yang Tercatat pada Sektor Transportasi dan Logistik di Bursa Efek Indonesia Periode 2019-2021 Antonio Chandra, Ricky; Kuswanto, Randy
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1399

Abstract

Tujuan dari penelitian ini adalah menganalisis Faktor Yang Mempengaruhi Audit Delay Dalam Perusahaan Yang Tercatat Pada Sektor Transportasi dan Logistik Di Bursa Efek Indonesia Periode 2019 – 2021. untuk mengetahui variable mana yang paling dominan dan mempengaruhi Audit Delay. Metode analisis pada penelitian ini menggunakan data primer kuantitatif tahap  uji  yang  dilakukan  adalah:  uji  validitas,  reliabilitas,  normalitas,  heteroskedastisitas,  multikolinieritas,  regresi  linear  berganda,  koefisien determinasi, uji F dan uji t. Data yang digunakan dalam penelitian ini menggunakan data sekunder,  dan  data  valid  yang  berhasil  dikumpulkan  sebanyak  39 sampel perusahaan serta sebanyak 117 sampel sebagai objek penelitian. Metode pengambilan  sampel  pada  penelitian  ini  menggunakan Purposive Sampling. Alat  bantu  pengujian  yang  digunakan  adalah  SPSS.  Hasil  penelitian menunjukkan  bahwa variabel opini audit dan net profit margin tidak berpengaruh terhadap audit delay, sedangkan variabel komite audit menunjukkan berpengaruh terhadap audit delay dan secara simultan untuk semua variabel independen tidak berpengaruh terhadap audit delay, ditandai dengan nilai signifikan yang diperoleh yaitu 0,00. Hal ini didukung pada pengujian analisis koefisien determinasi yang memiliki nilai adjusted R sebesar 0,192. hal tersebut menandakan bahwa variabel independen yang dipilih untuk penelitian secara statistik sebesar 19% yang dapat dijelaskan terhadap variabel dependen yaitu audit delay.
The Rise of Tech Corporation In Indonesia: Are Tech IPOs Priced Differently? Kuswanto, Randy
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.5972

Abstract

This research investigates whether technology IPOs in Indonesia are priced differently compared to non-technology IPOs, focusing on their post-IPO returns at various time points (T+1, T+7, T+30, T+90, and T+180). The study utilizes a sample of 325 IPO firms, including 33 technology firms, that went public between 2017 and 2023. Using the Mann-Whitney U test, the research analyzes differences in stock returns between technology and non-technology sectors. The results indicate no statistically significant differences in returns at any of the observed time points, challenging the common assumption that technology IPOs are subject to higher underpricing due to higher uncertainty and growth potential. The findings suggest that market conditions, information transparency, and governance mechanisms may have mitigated sector-specific pricing differences. This research contributes to the literature on IPO pricing by providing evidence from an emerging market context and offers valuable insights for investors and policymakers regarding the dynamics of IPO pricing in Indonesia.
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 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