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All Journal Jurnal Akuntansi dan Perpajakan Journal of Regional Economics Indonesia
Dyah Ani Pangastuti
University of Merdeka Malang
Economics, Econometrics & Finance

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ANALISIS KARAKTERISTIK KEUANGAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN INDUSTRY CONSUMER GOODS Bella Imas Diovany; Dyah Ani Pangastuti
Jurnal Akuntansi dan Perpajakan Vol 6, No 2 (2020): September 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v6i2.4596

Abstract

The aim of the study was to obtain empirical evidences about the effect of cash ratio, debt to equity ratio (DER), return on asset (ROA), asset growth and firm size  on the dividend payout ratio (DPR). The study was designed quantitatively by using the financial report of the companies listed in the Indonesia Stock Exchange, by involving 6 companies listed in the Indonesia Stock Exchange during the period 2010-2015 during six years as the samples, which were selected based on purposive sampling technique. That 36 of company’s data were obtained. The data were analyzed by using multiple linear regression supported by SPSS version 16. The results indicated that: Cash Ratio and Asset Growth had a negative effect and  not significantly on Dividend Payout Ratio (DPR), while the result analysis Debt to Equity Ratio (DER) and Firm Size had a positive effect and significantly on Dividend Payout Ratio (DPR), and Return On Asset had a positive effect and significantly on the Dividend Payout Ratio (DPR). DOI: 10.26905/ap.v6i2.4596
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Daerah dengan Pertumbuhan Ekonomi sebagai Variabel Moderating (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Timur) Jefarina Tavares; Dyah Ani Pangastuti; Edi Subiyantoro
Journal of Regional Economics Indonesia Vol 4, No 1 (2023): Februari 2023
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v4i1.9595

Abstract

This study aims to analyze the effect of local taxes, regional levies, General Allocation Funds, and Special Allocation Funds on regional spending with economic growth as a moderating variable in district/city governments in East Java province. The data used is secondary data in the form of reports on the realization of the Regional Revenue and Expenditure Budget (APBD) and Gross Regional Domestic Product (GRDP) for 2018-2020. This study used a sample of 114. Data analysis used multiple linear regression analysis and moderated regression analysis (MRA). The results of the study show that local taxes, regional levies, Special Allocation Funds have an effect on regional expenditures, while General Allocation Funds have no effect on regional expenditures. The results of this study also show that economic growth is able to moderate the relationship between regional taxes, regional levies, General Allocation Funds and Special Allocation Funds with regional spending.
The Effect of Budgetary Participation and Organizational Culture on Managerial Performance with Work Motivation as a Moderating Variable Alfonsa Hildegardis Kin; Dyah Ani Pangastuti; Maxion Sumtaky
Jurnal Akuntansi dan Perpajakan Vol 9, No 1 (2023): Maret 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i1.9429

Abstract

This study aims to examine the effect of budgetary participation and organizational culture on managerial performance with work motivation as a moderating variable. This research is a quantitative study that tests the hypothesis: the effect of budgetary participation on managerial performance, the influence of organizational culture on managerial performance, tests the hypothesis of the relationship between budgetary participation and managerial performance with work motivation as a moderating variable and tests the hypothesis of the relationship between organizational culture and managerial performance, work motivation as moderating variable. The data used is primary data collected through a questionnaire survey. This study used a sample of 70 respondents from the Malacca district government office. Data analysis used multiple linear regression analysis and interaction test or moderation regression analysis (MRA). The results of the study show that budgetary participation has a significant positive effect on managerial performance. Organizational culture has a significant positive effect on managerial performance. The results also show that work motivation moderates the relationship between budgetary participation and managerial performance and work motivation moderates the relationship between organizational culture and managerial performance.
Co-Authors Alfonsa Hildegardis Kin Bella Imas Diovany Edi Subiyantoro Jefarina Tavares Maxion Sumtaky