Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Economics Development Research (IJEDR) Journal of Creative Power and Ambition (JCPA)
Dian Indudewi
Universitas Semarang, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Mediating Effect of Resilience in The Relationship Between Work Overload and Job Burnout among Teaching Accountants Dian Indudewi; Febrina Nafasati Prihantini; Agung Santoso Pribadi; Barkah Susanto
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4206

Abstract

High demand for performance provokes burnout among teaching accountants. As educators, teaching accountants must fulfill three pillars of higher education: educating students, doing research and community service. As professionals, teaching accountants may have a role as auditor or holding a structural position in the university. This study examines resilience as a mediator between work overload and burnout. This study used voluntary sampling and the questionnaires distributed via Google Forms. Seventy-one questionnaires have been received and are amenable to analysis using Smart PLS 4. The testing phase commences with descriptive statistics and quality tests of the instruments, including validity and reliability, before advancing to structural model testing. The findings reveal that work overload exerts a positive impact on job burnout. Furthermore, resilience has been substantiated as a mediator between work overload and job burnout.
Analysis of the Effect of Debt-to-Equity Ratio, Profitability, and Firm Size on Dividend Payout Ratio with Effective Tax Ratio as an Intervening Variable Indarto Indarto; Dian Indudewi; Naratama Hermawan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1359

Abstract

The phenomenon of dividend puzzle and the inconsistency of results (research gap) from previous studies are the background to this study. This study aims to analyze the effect of Debt to Equity Ratio (DER), Profitability (ROA), and Firm Size on Dividend Payout Ratio (DPR) with Effective Tax Ratio (ETR) as an intervening variable. The research method used is quantitative with an empirical study of companies listed in the LQ45 index on the Indonesia Stock Exchange for the period 2022–2024. The data analysis techniques applied panel data regression analysis with the Fixed Effect Model (FEM) estimated using Robust Standard Errors (PCSE). The results of the study indicate that company size has a negative and significant effect on ETR, ETR is proven to have a negative and significant effect on dividend policy, which means the lower the effective tax burden, the higher the dividends distributed; Company size is the most dominant determinant that has a positive effect on dividend policy; DER and profitability (ROA) are not found to have a significant effect on dividend policy directly in this sample. Regarding the mediation role, ETR is proven to mediate the effect of company size on dividend policy significantly, but is not proven to mediate the effect of DER and profitability on DPR.
Co-Authors Agung Santoso Pribadi Barkah Susanto Febrina Nafasati Prihantini Indarto Indarto Naratama Hermawan