Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Bisnis Krisnadwipayana JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Intelek Insan Cendikia
Puspita Handayani
Universitas Pamulang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
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
Pengaruh Ukuran Perusahaan, Komisaris Independen dan Kepemilikan Institusional Terhadap Integritas Laporan Keuangan Salsa Shafa Nabila; Puspita Handayani
Jurnal Intelek Insan Cendikia Vol. 3 No. 7 (2026): JULI 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, komisaris independen dan kepemilikan institusional terhadap integritas laporan keuangan pada perusahaan sektor barang konsumen primer (non cyclicals) yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang digunakan yaitu tahun 2020-2024. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif asosiatif dengan menggunakan data sekunder. Penentuan sampel penelitian ini menggunakan metode purposive sampling dan berdasarkan kriteria yang ada didapatkan sampel yang diperoleh sebanyak 27 perusahaan dengan total terdapat 135 data observasi perusahaan dan dianalisis menggunakan teknik regresi linear berganda data panel menggunakan aplikasi Eviews 12 Student Lite, dengan model random effect untuk menguji hipotesis. Hasil penelitian menunjukkan secara simultan bahwa ukuran perusahaan, komisaris independen dan kepemilikan institusional dapat berpengaruh terhadap integritas laporan keuangan. Hasil penelitian secara parsial menunjukkan bahwa hanya ukuran perusahaan berpengaruh terhadap integritas laporan keuangan, sedangkan komisaris independen dan kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan.
Pengaruh Struktur Modal, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Putri Wulandari; Puspita Handayani
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 5 (2026): September
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i5.3193

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, pertumbuhan penjualan, dan ukuran Perusahaan terhadap kinerja keuangan pada Perusahaan yang tergabung dalam Jakarta Islamic Index 70 (JII70) di Bursa Efek Indonesia (BEI) periode 2021-2025. Teori yang digunakan dalam penelitian ini Adalah signaling theory dengan pendekatan kuantitatif. Metode penelitian menggunakan analisis regresi data panel dengan bantuan softrware Eviews 14 melalui pengujian Common Effect Model (CEM), Fixed Effect Model (FEM), dan Random Effect Model (REM), serta pemilihan model menggunakan Uji Chow, Uji Hauman, dan Uji Lagrange Multiplier. Berdasarkan Teknik purposive sampling, diperoleh 31 perusahaan dengan pengamatan selama 5 (lima) tahun, sehingga diperoleh 155 obervasi. Teknik analisis data yang digunakan meliputi statistik deskriptif dan regresi data panel. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan, pertumbuhan penjualan berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Secara simultan, struktur modal, pertumbuhan penjualan, dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan. Penelitian ini diharapkan dapat memberikan informasi bagi perusahaan dalam meningkatkan kinerja keuangan serta menjadi refrensi bagi investor dan peneliti selanjutnya dalam memahami faktor-faktor yang memengaruhi kinerja keuangan. Penelitian selanujutnya disarankan unuk menambah variabel independent lain, memperluas objek penelitian pada indeks atau sektor perusahaan lainnya, serta memperpanjang periode penelitian agar hasil yang diperoleh lebih komprehensif dan represntatif.
Co-Authors Adhitya Putri Pratiwi Ayumi Rahma Listiya Ike Purnomo Nurhayati Nurhayati Putri Wulandari Salsa Shafa Nabila