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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Bisnis Krisnadwipayana
Puspita Handayani
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Investor Attention terhadap Initial Return IPO Puspita Handayani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p122-130

Abstract

The research objective is analyzing the effect of investor attention on the initial return of the IPO. This research is a quantitative research, with secondary data. Data collection method with documentation derived  from the prospectus and SVI obtained through Bloomberg, Indonesia Stock Exchange and Google Trends The population of this study is 268 companies that conduct IPO on the IDX in the 2016- 2021 period. The sampling technique was purposive sampling, in order to obtain 263 companies. The result of this research is that investors attention has no effect on the initial return of the IPO.
PENGARUH FINANCIAL PRESSURE TERHADAP TAX AVOIDANCE DENGAN DISCLOSURE AND TRANSPARENCY SEBAGAI VARIABEL MODERATING Puspita Handayani; Nurhayati Nurhayati
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.770

Abstract

The research objective is to examine and analyze the effect of financial pressure on tax avoidance with disclosure and transparency as moderating variables in banking companies. The variables of this study consist of the dependent variable, namely tax avoidance as measured by Cash ETR and BTD, financial pressure as measured by ROA, CAR, DER, NPL and Size as independent variables and disclosure and transparency as moderating variables. This research was conducted on banking companies because the characteristics of the banking industry are different from other industries. This sector is very closely related to good corporate governance because of regulations. Disclosure and transparency variables are added as moderating variables because the banking industry is a trust-based industry, to increase investor confidence, banks need to increase transparency and accountability. The research method uses causality, the data used is secondary. The data collection procedure is carried out using the documentation method, data from the Indonesia Stock Exchange (www.idx.co.id). The population is banking companies listed on the Indonesia Stock Exchange in the period 2014-2020, the sampling technique uses purposive sampling and the number of research samples is 49 companies. Data analysis techniques and hypothesis testing with the help of PLS. The results show that financial pressure has a negative effect on tax avoidance and disclosure and transparency cannot moderate the relationship between financial pressure and tax avoidance.Keywords: Tax Avoidance; Financial Pressure; Disclosure and Transparency
Green Accounting and Sales Growth: A Strategy Toward Sustainable Financial Performance in Energy Companies in Indonesia: Array Puspita Handayani; Ayumi Rahma; Adhitya Putri Pratiwi; Listiya Ike Purnomo
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1442

Abstract

This study aims to analyze the effect of green accounting and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while green accounting is measured using an environmental CSR cost index relative to net income after tax. Sales growth is calculated based on the percentage change in annual sales. This research employs a quantitative approach using secondary data, and the analytical technique applied is multiple linear regression through SPSS software version 23. The results show that green accounting has a negative effect on financial performance, whereas sales growth has a positive effect. Simultaneously, both variables significantly influence financial performance. These findings imply that although environmental initiatives are important for social legitimacy, their implementation needs to be more efficient and value-oriented. Meanwhile, sales growth proves to be a key factor in driving the profitability of energy companies in Indonesia
Co-Authors Adhitya Putri Pratiwi Ayumi Rahma Listiya Ike Purnomo Nurhayati Nurhayati