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All Journal Buletin Studi Ekonomi The Indonesian Accounting Review
Gunasti Hudiwinarsih
STIE Perbanas Surabaya
Economics, Econometrics & Finance

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ANALISIS PENGARUH INFORMASI KEUANGAN, NON KEUANGAN SERTA EKONOMI MAKRO TERHADAP UNDERPRICING PADA PERUSAHAAN KETIKA IPO Anggita Ratnasari; Gunasti Hudiwinarsih
Buletin Studi Ekonomi VOL.18.NO.2.AGUSTUS 2013. (PP 85-190)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.776 KB)

Abstract

Abstract : Analisysis of the effect of financial information, non - financial and macroeconomics to company underpricing when IPO.Initial public offering (IPO) is activity of company in order to public offer of primary share sale. A company who want to go public will be doing an IPO process. Phenomenon that happened commonly is underpricing. Underpricing is conditions which show that share’s price at primary market was to low than first day of secondary market.This study aimed to analyse influence variabels which have an impact to underpricing at company when IPO in Indonesian Stock Exchange During 2007-2011. The factors studied were Return on Equity, Debt to Equity Ratio, Inflation Rate, Reputation’s Of KAP And Reputation Of Underwriter. The result of multiple regression model for this study indicates that Return on Equity, KAP Reputation and Reputation of Underwriter has a significant effect on underpricing at 5% significantly level, while financial leverage and inflationrate has no effect on underpricing.
The effect of IFRS implementation on earnings quality and corporate value (an empirical study on go public manufacturing companies) Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol 4, No 1 (2014): TIAR - January2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.285

Abstract

IFRS Implementation on Earnings Quality and Corporate Value needs to be paid attention. This is due to the fact that in the era of globalization, the companies require an international accounting system that can be applied internationally in every country, or a necessary harmonization of international accounting standard in order to produce comparable financial information, ease in conducting competitive analysis and good relationship with customers, suppliers, investors, and creditors. The purpose of this research is to obtain empirical evidence on the effect of IFRS implementation on earnings quality and corporate value. The samples used are manufacturing companies listed on the Indonesia Stock Exchange, during the period of one year before the implementationof IFRS and one year after the implementation of IFRS. The results ofthis study indicate that there are differences in earnings quality and corporate value, either after or before the implementation of IFRS. IFRS can provide quality reporting and better business environment.
Analysis of factors affecting tax avoidance and firm value Mayke Kristika Antony; Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1538

Abstract

The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value. 
Analysis of Variables that Affect Tax Avoidance in Banking Sector Companies in Southeast Asia Iqbal Bagus Prakosa; Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1535

Abstract

Tax is one of the largest revenues the state has and it is compulsory for both citizens and companies to pay to the state. The collected funds are used by the state to build state infrastructure and others. However, not all individuals or companies are willing to pay tax voluntarily. Some taxpayers even carry out tax avoidance. There are many factors that may affect tax avoidance practices, such as institutional ownership, gender diversity on board of directors, audit committee, and fi rm size. This study aims to determine the effect of institutional ownership, gender diversity on board of directors, audit committee and fi rm size on tax avoidance by using current effective tax rate approach and SPSS test tool version 22. The sample consists of 568 banking sector companies in Southeast Asia and they are listed on Orbis that publish fi nancial statements in English, gain profi t, and pay taxes in the research period. Based on the research results, it is found that institutional ownership has a signifi cant effect on tax avoidance. Likewise, audit committee and fi rm size also have a signifi cant effect on tax avoidance. However, gender diversity on board of directors has no signifi cant effect on tax avoidance.
PERSEPSI MANAJER ATAS INFORMASI AKUNTANSI KEUANGAN DAN PENGARUHNYA PADA KEBERHASILAN MENGELOLA PERUSAHAAN KECIL DAN MENENGAH DI SURABAYA Ira Purwanti; Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.314

Abstract

The smooth cash flow in financial accounting information of small or medium enterprises is beneficial for understanding the business development company, the capital structure, and profits a company that has been obtained in a given period. The more experience a manager of financial accounting information has, the better the ability of a manager to manage his company. For that reason, this research attempts to identify the factors influencing the perception of a manager of financial information on the success of managing small and medium enterprises (SMEs) in Surabaya. The research was conducted by questionnaire on distributed to the managers (owners) of small and medium enterprises in the industrial small and medium of bags and shoes in Surabaya with the total number of 110 people. This is quantitative analysis by implementing Structural Equation Modeling (SEM). The results showed that the proven factors that include the manager's perception of attitude, personality, motivation, and experience has an influence on perceptions of a manager of financial accounting information and also determine whether the perception of a manager of financial accounting information has influence on the success of managing small company and medium enterprises in Surabaya.
The effect of corporate governance and firm size on companys financial performance Richy Sugiono Agus Budiyanto; Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.491

Abstract

The company's financial performance is very important, as one of the ways that can be done by the company's management, to meet the obligations of the parties concerned in achieving the vision and mission of the company. Good Corporate governance is one way to make the company more optimal in achieving the goals of the company. Based on the Corporate Governance Perception Index, some companies are included in the CGPI ratings with the category of very reliable and reliable. This will bring more investors to come so that the companies can develop into bigger investment with funds provided by the investors. As such, the research aims to test the effect of good corporate governance, as measured by CGPI score and firm size on the companys financial performance, con-sisting of profitability, leverage, and liquidity. This research is using purposive sampling method to select all the population, i.e. companies included in the CGPI ratings with the category of very reliable and reliable, and listed in Indonesia Stock Exchange period 2010-2013. There are 59 companies used as the samples in this study. The results of the analysis show that good corporate governance affects profitability and leverage, but it does not affect liquidity. While, firm size affects profitability, leverage, and liquidity
The accounting students perception towards accounting professions Setiawan Budi Ramadhan; Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.648

Abstract

This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants, management accountants, educator accountants, government accountants and ac-counting services office. It also analyzed their options for the accounting profession by considering the salary factor, professional training factors, professional recognition factor, factor of social values, work environment factors and consideration of the labor market. The data were collected using questionnaires directly distributed to them while they were still taking the courses of Accounting Seminar and Research Metho-dology with a sample of 117 respondents. The data were analyzed using descriptive analysis and methods of Crosstab. The results showed that there is a relationship be-tween age and choice of profession to the subject, and between the genders of choices of profession. Then the main factors considered by the students in the choice of account-ing profession is a factor of professional training, namely training before work, profes-sional recognition is an opportunity to thrive, salary and other salaries, labor market of career path length, work environment, namely pressure of work, and social values and the opportunity to interact with others.
Co-Authors Anggita Ratnasari Iqbal Bagus Prakosa Ira Purwanti Mayke Kristika Antony Richy Sugiono Agus Budiyanto Setiawan Budi Ramadhan