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All Journal Jurnal Al-Qardh DIJB (Diponegoro International Journal of Business) EkBis: Jurnal Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan ACE : Accounting Research Journal Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Az Zarqa': Jurnal Hukum Bisnis Islam Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Likuid: Jurnal Ekonomi Industri Halal The International Journal of Financial Systems
Wijayanti, Dwi Marlina
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Institutional Ownership, Managerial Ownership, Dan Ownership Concentration Terhadap Kebijakan Dividen Mustamiroh, Tri Fadhilatul; Wijayanti, Dwi Marlina
ACE: Accounting Research Journal Vol 3 No 1 (2023): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study aims to analyze the effect of kepemilikan institusional, kepemilikan manajerial, and konsentrasi kepemilikan on dividend policy on the Jakarta Islamic Index 70 (JII 70) for the 2018-2021 period. The method in this study uses panel data regression estimation with a fixed effect model through descriptive statistical analysis and classic assumption test with E-Views 9 tools. The results of the study show that partially, kepemilikan institusional, konsentrasi kepemilikan, and arus kas bebas are the control variables. has no effect on dividend policy, while kepemilikan manajerial partially has a positive and significant effect on dividend policy. The results of the study simultaneously show that the independent variables kepemilikan institusional, kepemilikan manajerial, konsentrasi kepemilikan and arus kas bebas control variables have a positive and significant influence on the dependent variable of dividend policy. Keywords: Kepemilikan institusional, Kepemilikan manajerial, Konsentrasi kepemilikan, Arus kas bebas, Dividend Policy. ABSTRAK Kebijakan pembagian dividen sering kali menimbulkan konflik antara manajemen dan pemegang saham. Di satu sisi, manajemen cenderung menyimpan uang tunai untuk membiayai investasi yang diharapkan dapat merangsang pertumbuhan perusahaan. Di sisi lain, pemegang saham menginginkan pembayaran dividen yang besar yang sesuai dengan proporsi kepemilikan saham mereka. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajerial, dan konsentrasi kepemilikan terhadap kebijakan dividen pada Jakarta Islamic Indeks 70 (JII 70) periode 2018-2021. Metode pada penelitian ini menggunakan estimasi regresi data panel dengan model fixed effect melalui analisis statistik deskriptif dan uji asumsi klasik dengan alat bantu E-Views 9. Hasil penelitian menunjukkan bahwa variabel kepemilikan institusional, konsentrasi kepemilikan tidak memiliki pengaruh terhadap kebijakan dividen, sedangkan variabel kepemilikan manajerial berpengaruh positif dan signifikan terhadap kebijakan dividen. Kata kunci: Kepemilikan institusional, Kepemilikan manajerial, Konsentrasi kepemilikan, Arus kas bebas, Kebijakan Dividen.
KETERLIBATAN DEWAN KOMISARIS DALAM KOMITE TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN KEAHLIAN AKUNTANSI SEBAGAI VARIABEL MODERASI Khasanah, Siti Muskabikhul; Wijayanti, Dwi Marlina; Haryono, Slamet
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.114

Abstract

Tujuan penelitian ini adalah untuk menguji keterlibatan dewan komisaris sebagai ketua maupun anggota biasa di dalam komite nominasi, komite remunerasi, dan komite audit terhadap praktik manajemen laba yang dimoderasi oleh keahlian akuntansi anggota dewan komisaris. Data yang digunakan adalah laporan keuangan dari perusahaan manufaktur yang terdaftar di BEI pada tahun 2015 sampai dengan 2019. Hasil penelitian menunjukkan bahwa dewan komisaris yang terlibat dalam komite nominasi dan komite remunerasi signifikan dapat mengurangi praktik manajemen laba tetapi tidak berpengaruh signifikan apabila dewan komisaris terlibat dalam komite audit. Hasil lain menunjukkan bahwa dewan komisaris yang memiliki keahlian akuntansi memoderasi hubungan antara komite nominasi dan remunerasi terhadap manajemen laba, tetapi tidak demikian dengan komite audit. Implikasi penelitian ini menekankan pentingnya mengatur komposisi komite-komite dalam keanggotaan dewan komisaris sebagai bentuk penguatan tata kelola perusahaan untuk mengurangi praktik manajemen laba.
EXAMINING THE ROLE OF ESG IN REDUCING TAX AVOIDANCE: THE MODERATING EFFECT OF TAX INCENTIVES Andita, Risma Tesya; Wijayanti, Dwi Marlina
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.779

Abstract

The growing attention to corporate responsibility underscores the importance of sustainable business operations, including through incentivized tax systems. This study aims to examine the extent to which firms leverage ESG performance to engage in tax avoidance and how tax incentives promote transparent and sustainable business practices. The research objects are firms listed on the Indonesia Stock Exchange with Thomson Reuters ESG scores for the period 2018-2022. Statistical results indicate no significant relationship between ESG scores for the environmental and governance aspects and tax avoidance. However, there is a significant negative relationship between the social aspect and tax avoidance. Moderated Regression Analysis indicates that tax incentives moderate the ESG components for the environmental and social aspects in relation to tax avoidance. Future research could explore the types of tax incentives most effective at motivating firms to enhance sustainable development without engaging in fraudulent actions. These findings imply that strengthening tax incentive policies can improve corporate compliance and promote sustainable and transparent business behavior.
Enhancing Sharia Financial Inclusion in Rural Areas: Integrating Service Quality, Technological Innovation, and Financial Literacy in Baitul Maal Wat Tamwil Al Hadi, M Qoshid; Wijayanti, Dwi Marlina
Likuid Jurnal Ekonomi Industri Halal Vol. 6 No. 1 (2026): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

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Abstract

Sharia financial inclusion (SFI) plays a crucial role in promoting equitable economic development, particularly in rural areas where access to formal financial services remains limited. This study examines the integrated effects of service quality, financial literacy, and technological innovation on SFI among active Baitul Maal wat Tamwil (BMT) customers in rural South Kalimantan, Indonesia, while assessing whether socio-economic status moderates these relationships. Using survey data and Partial Least Squares Structural Equation Modeling (PLS-SEM), the findings show that financial literacy and service quality have significant positive effects on SFI, underscoring the importance of customers’ capability readiness and the quality of institutional interaction in fostering participation. Technological innovation shows no significant direct effect, suggesting that digital or technological initiatives alone may be insufficient without adequate literacy and service support. Additionally, socio-economic status does not significantly moderate the proposed relationships, indicating that the positive roles of literacy and service quality are relatively consistent across socio-economic groups. The study contributes by offering an integrated empirical model of key drivers of sharia financial inclusion in rural Islamic microfinance and provides practical insights for BMTs and policymakers to prioritize service improvement and financial literacy development to strengthen sustainable SFI.
Co-Authors Al Hadi, M Qoshid Andita, Risma Tesya Fachmi Pachlevi Yandra Frisky Jeremy Kasingku Jannah, Syayyidah Maftuhatul Khasanah, Siti Muskabikhul Luthfi, A Hashfi Muhfiatun, Muhfiatun Mustamiroh, Tri Fadhilatul Prajasari, Anniza Citra Prasojo, Prasojo Risa Rukmana Salsabil, Sanchia Fairuz Slamet Haryono Tettet Fitrijanti Yanuarsa, Muhammad Zahra, Lathifah