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All Journal Jurnal Akuntansi & Auditing Indonesia Eksplorasi Journal of Economics, Business, & Accountancy Ventura JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Solusi: Jurnal Kajian Ekonomi dan Bisnis Equity: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Online Learning in Educational Research Unisia JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Jurnal Akuntansi
Theresia Trisanti
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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A DETERMINANTS OF DIVIDEND POLICY: EMPIRICAL EVIDENCE FROM INDONESIAN PUBLICLY LISTED COMPANIES Theresia Trisanti; Algifari Algifari; Astuti Purnamawati; Conny Tjandra Rahardja
Kajian Ekonomi dan Bisnis Vol. 21 No. 1 (2026):
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v21i1.303

Abstract

This study examines the determinants of dividend policy among Indonesian listed manufacturing firms. Specifically, it investigates the effects of sales, profitability, leverage, and asset growth on dividend payout ratio. The study employs secondary data obtained from 80 manufacturing firms listed on the Indonesia Stock Exchange during the 2023–2025 period, resulting in 320 firm-year observations. Multiple regression analysis is used to test the proposed hypotheses. The findings reveal that sales and profitability have a positive and significant effect on dividend payout, indicating that firms with stronger financial performance tend to distribute higher dividends to shareholders. In contrast, asset growth has a negative and significant effect, suggesting that firms with higher growth opportunities prefer to retain earnings for expansion. Meanwhile, leverage shows a negative but statistically insignificant relationship with dividend payout. Overall, the results highlight the trade-off between growth opportunities and dividend distribution decisions in emerging market contexts.
Income smoothing practices and empirical testing using discretionary accounting changes Theresia Trisanti
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.271

Abstract

Financial statements of listed firms are analyzed by financial analysts and investors. In this case, the firms may suffer from stock price declines if they do not meet market expectations. Listed firms may not only have incentives to avoid income declines and losses, they also have incentives to meet or beat market expectations in order to pre- vent declines in stock price. Income smoothing (IS) is the intentional dampening of fluctuations about some levels of income that is considered to be normal for a firm. IS manipulation has a clear objective, which is to produce a steadily growing stream of income. In this study, income-smoothing practices of Indonesian listed companies are detected through empirical tests using discretionary accounting changes (DAC) as IS instrument. Sample firms are classified as smoothers and non-smoothers using income smoothing behavior index. Results show that possible motivations of DAC transac- tions are income smoothing. The two independent variables such as external audit quality institutional ownership have significant influence towards IS practices. But, the type of industry has no significant relationship towards IS Practices.
Faktor-Faktor Penentu yang Mempengaruhi Tata Kelola: Tinjauan Literatur Sistematis dan Sintesis untuk Penelitian di Masa Depan Muslikun Mashadi; Theresia Trisanti; Wisnu Prajogo
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.225

Abstract

Effective governance is crucial for accountability, transparency, and efficiency within the public sector. Originating from corporate governance principles like accountability and transparency, it expanded to the public sector, exemplified by frameworks such as the UNDP's good governance initiative. Its implementation faces diverse challenges globally, including corruption in emerging nations and bureaucratic efficiency in affluent ones, highlighting the need for a comprehensive analysis of its determinants. This study aims to uncover the determinants influencing governance and their effects on public accountability, operational efficiency, and social welfare. This research employs a Systematic Literature Review (SLR) methodology following PRISMA principles. A Scopus database search using keywords "Governance" and "Ministry OR Central Government OR Department OR Federal" initially yielded 281 articles, subsequently refined to 83 relevant articles. Bibliometric analysis using VOS viewer identified "Governance" as a central theme, closely linked to "government" and "ministry," and indicated a rising research interest from 2010 to 2024. The synthesis of findings reveals that key determinants of governance include stakeholder engagement, robust leadership, policy quality, public participation, and fiscal resources. These factors significantly enhance accountability and transparency, improve policy quality and service efficiency, mitigate corruption, and contribute to economic efficiency and an improved quality of life. Future governance research should focus on multilateral coordination, technology application (e-government, big data), adaptive leadership, decentralization, and sustainable natural resource management to address global challenges.
THE INFLUENCE OF THE NUMBER OF TOURISTS ON REGIONAL ORIGINAL REVENUE WITH HOTEL TAX REVENUE AS A MEDIATING VARIABLE Astuti Purnamawati; Algifari; Theresia Trisanti; Conny Tjandra Rahardja
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.130

Abstract

This study aims to examine the effect of the number of tourists on Regional Original Revenue (PAD) in the Special Region of Yogyakarta, with hotel tax revenue as a mediating variable. The research uses a quantitative approach with monthly secondary data from 2019 to 2023 obtained from official government sources. The analysis was conducted using the Hayes PROCESS regression model to test both direct and indirect relationships among variables. The results show that the number of tourists does not have a significant direct effect on PAD. However, the number of tourists has a significant positive effect on hotel tax revenue, and hotel tax revenue significantly influences PAD. Furthermore, mediation analysis indicates that hotel tax revenue successfully mediates the relationship between the number of tourists and PAD. This finding suggests that the contribution of tourism to regional revenue occurs indirectly through fiscal instruments, particularly hotel tax. These results highlight the importance of effective tax management in optimizing the economic benefits of tourism. Strengthening tax collection systems and improving fiscal governance are essential to enhance regional financial capacity. Future research is recommended to include other mediating variables and extend the observation period for a more comprehensive analysis.
Co-Authors A. Umar Aidilla Fitri Dwi Setyowati Algifari Algifari Algifari, Algifari Anggit Esti Irawati Arif Budiarto Aruman Astuti Purnamawati Astuti Purnamawati Atika Jauharia Hatta Hambali Conny Tjandra Rahardja Conny Tjandra Rahardja Dody Hapsoro Efraim Ferdinan Giri Efraim Ferdinan Giri Handayani, Sulastri Julianto Agung Saputro Juvin Setyarini Kholil, Asyhar Maria Rosa Kumala Dewi Miswanto Miswanto Muslikun Mashadi Muslikun Muslikun Muslikun, Muslikun Rusmawan Wahyu Anggoro Saraswati Risma Dewi Sekar Kalista Setyarini, Juvin Tri Ciptaningsih Umar, A. Wisnu Prajogo