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All Journal Jurnal Akuntansi dan Bisnis JASF (Journal of Accounting and Strategic Finance) Journal Of Business, Finance, and Economics (JBFE) MDP Student Conference JACTA: Journal of Accounting and Tax Pajak dan Manajemen Keuangan
Evi Gantyowati
Unknown Affiliation
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
Mispricing pada Akrual Abnormal (Studi Empiris pada Bursa Efek Jakarta) Evi Gantyowati; Solichah Ratnawati
Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i2.12

Abstract

This research aims to test mispricing abnormal accrual on Jakarta Stock Exchange. It bases on Xie’s test (2001). Sample collecting method is purposive sampling. There are 42 manufacture enterprises as samples which match the criteria stated. The research uses industries model to estimate normal accrual. The Result shows that there is mispricing abnormal accrual.
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.
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo, Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
DETERMINANTS OF FIRM VALUE LISTED ON THE INDONESIAN STOCK EXCHANGE Yeyen Ihsan Hidayat; Evi Gantyowati
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.758

Abstract

This study aims to examine the effect of tax avoidance, profitability, leverage and total sales on firm value in Indonesia. The data used is data from 97 companies listed on the Indonesia Stock Exchange in 2020-2022. This study uses panel data regression analysis. The best model chosen is the Fixed Effect Model (FEM). The results showed that partially tax avoidance and profitability have a significant positive effect on firm value, while leverage and total sales have no effect on firm value. Simultaneously, all the independent variables in this study have a significant effect on firm value. The implication of this research is that companies need to carry out tax avoidance optimisation strategies so that the company value continues to increase. Companies can also maximise production activities so that they can maximise profitability.
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 Aminuyati An Nurrahmawati Doddy Setiawan Isna Putri Rahmawati Muhammad Alif Nur Irvan Nurrahmawati Payamta, Payamta Rizky Yuniar SURURI Solichah Ratnawati Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Y Anni Aryani Yeyen Ihsan Hidayat