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All Journal JASF (Journal of Accounting and Strategic Finance) MDP Student Conference Pajak dan Manajemen Keuangan
Evi Gantyowati
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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Disclosure on Sustainability Reports, Foreign Board, Foreign Ownership, Indonesia Sustainability Reporting Awards and Firm Value Ismul Aksan; Evi Gantyowati
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.69

Abstract

This study aims to investigate how disclosure on sustainability reports, foreign on boards, and foreign ownership affect firm value. Indonesia Sustainability Reporting Award (ISRA) is used to moderate the impact of the disclosure on the sustainability report on the firm value from 2013 to 2017. This study uses 37 firms as a sample with 159 observations and using panel data analysis. Subgroup analysis is used to test the existence or absence of homologizer moderation. The result showed that only the disclosure of sustainability has a positive impact on firm value. Foreign board and foreign ownership have been shown to not affect firm value. Additional testing is performed by splitting types of companies that have become state-owned enterprises (SOEs) and non-SOE, as well as kinds of services & finance and Manufacturing & others. We found that foreign commissioners in the service and finance sectors category have a positive effect on firm value, and foreign ownership in State-Owned Enterprises (SOEs) has a positive influence on firm value. Therefore, it is suggested that the organization of ISRA should disclose their winning criteria since it can be used as information in decision-making
Pengaruh Keberagaman Direksi Terhadap Kualitas Sustainability Report Pada Perusahaan Terindeks LQ45 Rizky Yuniar Sururi; Evi Gantyowati
MDP Student Conference Vol 2 No 2 (2023): The 2nd MDP Student Conference 2023
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.845 KB) | DOI: 10.35957/mdp-sc.v2i2.4332

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh keberagaman gender, tingkat pendidikan dan usia direksi terhadap kualitas sustainability report pada perusahaan terindeks LQ45 di indonesia. Tehnik yang digunakan dalam mengambil sampel yaitu purposive sampling. Periode penelitian dimulai dari tahun 2017 hingga 2021 dengan data sekunder berupa sustainability report dan annual report. Secara simultan, variabel keberagaman gender, tingkat pendidikan dan usia direksi berpengaruh terhadap kualitas sustainability report. Namun secara parsial menunjukkan hasil yang berbeda. Variabel keberagaman gender direksi berpengaruh positif signifikan terhadap kualitas sustainability report. Variabel keberagaman tingkat pendidikan direksi berpengaruh negatif dan tidak signifikan terhadap kualitas sustainabiity report. Variabel keberagaman usia direksi tidak berpengaruh dan tidak signifikan terhadap kualitas sustaianbility report. Sebagai tambahan, variabel kontrol berupa leverage mampu berpengaruh negatif dan tidak signifikan terhadap sustainability report.
Coretax Application Usage by Local Government Expenditure Treasurers: An Evaluation Based on Technology Acceptance Model Sutaryo Sutaryo; Y Anni Aryani; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; An Nurrahmawati; Muhammad Alif Nur Irvan
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1649

Abstract

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.
Co-Authors Aksan, Ismul An Nurrahmawati Doddy Setiawan Isna Putri Rahmawati Muhammad Alif Nur Irvan Payamta, Payamta Rizky Yuniar SURURI Solichah Ratnawati Sutaryo Sutaryo Taufiq Arifin Y Anni Aryani