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All Journal JAM OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal Economic Business Innovation
Hendra Titisari, Kartika
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia Choirul Anwar Pratama, Nova; Nurlaela, Siti; Hendra Titisari, Kartika
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.63

Abstract

The government and taxpayers have different interests, thus raising the tendency of taxpayers to minimize the tax paid. This research purpose to determine and analyze the impact of ownership structure (managerial ownership and institutional ownership) and firm characteristics (liquidity, gender diversity on board) on tax aggressiveness. For this research 134 manufacturing firms listed on Indonesia Stock Exchange in the 2013-2018 period used as population. By using purposive sampling selected 12 firms that used to be sample. Analytical method used is panel data regression and model selected Random Effect in Eviews 9. Research findings that liquidity affects tax aggressiveness, while other variable managerial ownership, institutional ownership, and gender diversity on the board do not have an impact on tax aggressiveness.
The Role of FinTech and Institutional Quality in Enhancing Economic Readiness amid Climate Risks Sudarwati; Hendra Titisari, Kartika
Journal Economic Business Innovation Vol. 2 No. 1 (2025): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i1.217

Abstract

Purpose: We explore how institutions’s adaptability, FinTech and business age dynamics intersect in the emergence of economic readiness for climate adaption across a range of national contexts.Method: Based on panel data analysis of 80 countries over a span of ten years, this study utilizes fixed effects regression; moderation analysis using SPSS Macro; quantile regression; and robustness checks, including lagged variables and panel-corrected standard errors, to confirm the robustness of the results.Findings: FinTech has a significantly positive influence on economic preparedness, and this influence is moderated by institutional quality and firm development stage. Digital financial innovations have a deeper impact on countries with more dynamic institutions and structurally more developed business environments. Quantile regression shows that such an effect becomes more pronounced in relatively high-achieving economies, while regional analysis demonstrates that advanced economies make better use of FinTech than developing economies.Novelty: Laying out the contextual conditions under which FinTech can create economic resilience, this study serves to connect digital finance and sustainability. Contrary to earlier works which examine only the technological and economic aspects, this study included institutional and business structure factors in the nexus between FinTech and readiness to adopt it.Implications: The results show that there is no one-size-fits-all approach to FinTech by policymakers and diverse international development organisations. Instead, investments in institutional reforms and business development are critical in unleashing the full potential of FinTech in climate preparedness efforts.
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI TAHUN 2019-2020 Yunika, Amanda; Suhendro; Hendra Titisari, Kartika
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The goal of this research is to ascertain how liquidity, business size, free cash flow, institutional ownership, and profitability affect the dividend policies of companies operating in different industries. Financial reports from several industrial enterprises listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023 served as the study's secondary source of data. Every company listed on the Indonesia Stock Exchange across a range of industries is included in this study. Purposive sampling was used to test nine businesses. Multiple linear regression analysis was used to test the data. The SPSS 21 software was used for the processing. The study demonstrates that institutional ownership and profitability are two elements that affect corporate dividend policy. On the other hand, size, liquidity, and free cash flow have no bearing on the dividend policies of businesses in the miscellaneous industries sector.
Co-Authors Choirul Anwar Pratama, Nova Dedi Setiawan, Muhamad Siti Nurlaela Sudarwati Suhendro Suhendro Suhendro Yunika, Amanda