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All Journal Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Mitra Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Bisnis (Inovbiz) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Comsep : Jurnal Pengabdian Kepada Masyarakat SENTRI: Jurnal Riset Ilmiah Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Review of Management, Accounting, and Business Studies E-Jurnal Akuntansi
Nur Anita
Politeknik Negeri Bengkalis
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR BEI 2021-2024 Shahrul Nizam; Nur Anita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/yfgwdp66

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap kebijakan dividen pada perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Penelitian ini menggunakan dua variabel bebas, yaitu kepemilikan manajerial dan kepemilikan institusional, dan satu variabel terikat, yaitu kebijakan dividen. Analisis dilakukan dengan regresi linier berganda melalui SPSS. Hasilnya menunjukkan bahwa kepemilikan manajemen tidak punya pengaruh yang berarti terhadap kebijakan dividen, dibuktikan dengan t-hitung 0,283 dan p-value 0,778. Sebaliknya, kepemilikan institusional terbukti berpengaruh signifikan dengan t-hitung 2,014 dan p-value 0,048. Jika diuji bersama-sama, kedua variabel tersebut memberikan pengaruh signifikan terhadap kebijakan dividen dengan F-hitung 4,778 dan p-value 0,012. Nilai Adjusted R² sebesar 0,106 menandakan bahwa model hanya dapat menjelaskan 10,6% perubahan kebijakan dividen, sementara sisanya dipengaruhi faktor lain di luar kajian . Temuan ini menegaskan bahwa struktur kepemilikan khususnya kepemilikan institusi punya peran penting dalam menentukan kebijakan dividen perusahaan.
Rich or Poor: Experimental Evidence on the Self-Validation Hypothesis and Tax Compliance Behavior Nur Anita; Hutomo Atman Maulana; Frida Fanani Rohma
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p16

Abstract

This study aims to investigate the influence of the self-validation hypothesis on tax compliance, considering whether individual income is high or low. This research uses an experimental method with a 22 factorial design. The participants in the experiment were students of public financial accounting at the Politeknik Negeri Bengkalis. Through the Elaboration Likelihood Model (ELM) theory, this research helps explain why tax messages have different impacts on various groups of people. Interestingly, the research findings indicate that individuals with high incomes are more likely to comply with taxes compared to those with low incomes. To improve tax compliance, the government must design communication strategies tailored to taxpayers' levels of motivation and cognitive capacity.
WHEN TRUST BACKFIRES: THE MEDIATING ROLE OF TRUST ON BUDGETARY SLACK Nur Anita; Robyansyah Robyansyah; Hutomo Atman Maulana
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4616

Abstract

The objective of the current study is to investigate the mediating effect of trust on the link between procedural justice and budgetary slack with the moderating variable of control monitoring. This study was conducted on 47 civil officers in the Regional Government of Riau Province that are participating in the budgeting process. Data were obtained by a questionnaire, using a 7-point Likert scale derived from prior investigations. Data analysis was performed with Partial Least Squares-Structural Equation Modelling (PLS-SEM) using WarpPLS 7.0. The outcomes of the research suggest that procedural justice can improve trust while trust can increase financial slack. Moreover, the trust mediation has a considerable positive effect on the relationship between procedural justice and slack in the indirect effect, which is contrary to predictions. However, control monitoring was not a moderator of the effect of procedural fairness on confidence. These results suggest a trust paradox phenomena in the public sector that high trust may actually induce opportunistic behaviour in budgeting. This work contributes to the growth of the literature on behavioural accounting in the public sector, especially in Indonesia, and also has practical implications for the local government budget management.
Co-Authors Asmaria Ulfa Defi Afriani Frida Fanani Rohma Frida Fanani Rohma Frida Fanani Rohma Husni Mubarak Husni Mubarak bin Mukhtar Hutomo Atman Maulana Muhammad Luthfi iznillah Novira Sartika Pratama, Adrian Irnanda Robyansyah Robyansyah Rozita Rozita Seli Tarisa Tamara Shahrul Nizam