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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Desak Nyoman Sri Werastuti
Pascasarjana Universitas Pendidikan Ganesha, Singaraja, Indonesia.
Economics, Econometrics & Finance

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The Influence of Stakeholder Pressure, Corporate Governance, and Capital Structure on Sustainability Reporting Disclosure with Institutional Ownership as a Moderating Variable Ni Wayan Murdani; I Putu Gede Diatmika; Desak Nyoman Sri Werastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5333

Abstract

This study aims to analyze the influence of stakeholder pressure, corporate governance, and capital structure on sustainability reporting disclosure, with institutional ownership as a moderating variable. A quantitative research design was employed, with the population consisting of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Samples were selected using a purposive sampling technique, resulting in 32 companies that met the criteria. With five years of observation, a total of 160 financial reports were obtained. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that shareholder pressure, corporate governance, and capital structure have a positive and significant effect on sustainability reporting disclosure among banking companies listed on the IDX during the 2020–2024 period. However, institutional ownership does not moderate the influence of shareholder pressure, corporate governance, or capital structure on sustainability reporting disclosure in these companies.
The Role of ESG Disclosure as a Moderator of the Influence of Transfer Pricing and Managerial Ownership on Tax Aggressiveness in Energy Sector Companies Listed on the IDX (2022–2024) Ni Putu Indah Budi Lestari Putra; Desak Nyoman Sri Werastuti; I Made Pradana Adiputra
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7068

Abstract

This study aims to examine the effect of transfer pricing and managerial ownership on tax aggressiveness, as well as to investigate the moderating role of Environmental, Social, and Governance disclosure. The study employs a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data were collected from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) over a three-year period. Using a purposive sampling technique, the final sample consisted of 72 firm-year observations from 89 companies. The results indicate that transfer pricing has a positive and significant effect on tax aggressiveness, whereas managerial ownership has no significant effect. Furthermore, ESG disclosure is not found to moderate the relationship between either transfer pricing or managerial ownership and tax aggressiveness. These findings suggest that transfer pricing is one of the determinants of tax aggressiveness in energy sector companies, while ESG disclosure tends to be symbolic in nature and has not yet functioned effectively as a moderating mechanism.
The Influence of Good Corporate Governance and Corporate Social Responsibility on Tax Avoidance with Political Connections as a Moderating Variable Ade Surya Indrawan; Desak Nyoman Sri Werastuti; I Made Pradana Adiputra
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5941

Abstract

This study aims to examine the relationship between GCG and CSR on tax avoidance, with political connections as a moderating variable. The study employs a quantitative approach using Moderated Regression Analysis. The data were obtained from annual reports of companies selected through purposive sampling, resulting in a total of 96 observations from 16 companies over a six-year period. The findings indicate that GCG has a negative and significant effect on tax avoidance suggesting that the better the corporate governance practices the lower the likelihood of companies engaging in tax avoidance. Conversely, CSR is not proven to affect tax avoidance indicating that corporate social activities have not yet played a role in enhancing tax compliance. In addition, political connections are not able to moderate the relationship between GCG or CSR and tax avoidance, implying that closeness to political actors does not influence the effectiveness of governance practices or CSR initiatives in reducing opportunistic tax-related behaviors.
The Moderating Role of Good Corporate Governance on the Effect of ESG Risk and Dividend Policy on Stock Prices Gede Ery Patra Taroyana; Anantawikrama Tungga Atmadja; Desak Nyoman Sri Werastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.6234

Abstract

This study aims to analyze the effect of ESG Risk and dividend policy on stock prices, with Good Corporate Governance (GCG) as a moderating variable. The research adopts a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA). The data are obtained from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX). Using purposive sampling, the study yields 33 observations from 11 companies over a three-year period. The results indicate that stock price movements of energy sector companies during the 2022–2024 period are more strongly driven by financial fundamental factors, particularly dividend policy and the implementation of GCG. Meanwhile, ESG risk does not yet play a significant role in investors’ assessment of stocks. Furthermore, GCG is not proven to moderate the effect of ESG Risk or dividend policy on stock prices, suggesting that sustainability aspects and corporate governance have not been fully integrated into investment decision-making in the Indonesian capital market.
The Mediating Effect of Business Performance on the Relationship between Financial Literacy and MSMEs’ Loan Repayment Performance Luh Gede Adilia Oktaviani; Desak Nyoman Sri Werastuti
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6265

Abstract

This study aims to analyze the effect of financial literacy on business performance and its impact on MSMEs’ loan repayment performance in Buleleng Regency. This research employs a quantitative approach with MSMEs in Buleleng Regency as the population, totaling 66,368 business units. The sample was determined using the Slovin formula with a 10% margin of error, resulting in a minimum sample size of 100 MSMEs in Buleleng Regency. The sample was selected using a purposive sampling technique. Data were collected through questionnaires distributed directly to MSME owners. The data collection method utilized a questionnaire measured on a 1-4 Likert scale. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS) with the assistance of SmartPLS version 3 software. The results indicate that financial literacy has a positive effect on business performance and loan repayment performance, business performance has a positive effect on loan repayment performance, and financial literacy influences loan repayment performance through business performance.
Co-Authors Ade Surya Indrawan Anantawikrama Tungga Atmadja Gede Ery Patra Taroyana I Made Pradana Adiputra I Putu Gede Diatmika Luh Gede Adilia Oktaviani Ni Putu Indah Budi Lestari Putra Ni Wayan Murdani