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All Journal Economics and Digital Business Review PESHUM
Eka Merdekawati
STIE YAPI BONE
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Kebijakan Dividen dalam Memediasi Pengaruh Investment Opportunity Set dan Keputusan Pendanaan terhadap Agresivitas Pajak pada Perusahaan Otomotif di Bursa Efek Indonesia Nurlaela Nurlaela; Sariana Sariana; Eka Merdekawati; Syafridayani; Samsu G
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 5: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i5.17562

Abstract

Penelitian ini bertujuan untuk menganalisis peran kebijakan dividen dalam memediasi pengaruh Investment Opportunity Set (IOS) dan keputusan pendanaan terhadap agresivitas pajak pada perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan selama periode pengamatan. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan jumlah observasi sebanyak 75 data. Metode analisis yang digunakan adalah analisis jalur (path analysis) untuk menguji pengaruh langsung dan tidak langsung antar variabel.  Hasil penelitian menunjukkan bahwa Investment Opportunity Set (IOS) dan keputusan pendanaan berpengaruh positif dan signifikan terhadap kebijakan dividen. Selanjutnya, IOS, keputusan pendanaan, dan kebijakan dividen juga terbukti berpengaruh positif dan signifikan terhadap agresivitas pajak. Selain itu, kebijakan dividen mampu memediasi pengaruh IOS dan keputusan pendanaan terhadap agresivitas pajak. Temuan ini mengindikasikan bahwa perusahaan dengan peluang investasi tinggi dan struktur pendanaan berbasis utang cenderung melakukan strategi efisiensi pajak, terutama ketika perusahaan tetap berkomitmen dalam membagikan dividen kepada pemegang saham. Penelitian ini memberikan implikasi bahwa keputusan keuangan perusahaan, khususnya terkait investasi, pendanaan, dan kebijakan dividen, memiliki keterkaitan erat dengan perilaku perpajakan. Oleh karena itu, perusahaan diharapkan dapat mengelola ketiga aspek tersebut secara optimal agar tetap menjaga keseimbangan antara pertumbuhan, distribusi laba  dan kepatuhan terhadap regulasi perpajakan.  
The Impact of Technology on Accounting Education and Practice Eka Merdekawati; Muhammad Nasrun; Andi Ferawati
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1644

Abstract

This study explores the impact of technological advancements such as automation, artificial intelligence (AI), and blockchain on accounting education and practice. A mixed-methods approach was used, integrating quantitative surveys and qualitative interviews with accounting educators, students, and professionals. The study examined how these technologies enhance accessibility, efficiency, and engagement in educational and professional settings. The findings indicate that automation significantly reduces time and errors in routine accounting tasks, allowing professionals to focus on strategic activities. AI improves audit quality and fraud detection through advanced data analysis, while blockchain ensures the integrity and transparency of financial transactions. Integrating data analytics and interactive tools in accounting education enhances student engagement and practical skills. However, challenges such as the digital divide and the need for continuous professional development and robust cybersecurity measures were identified. These results support the hypothesis that technological advancements positively impact accounting education and practice. The study underscores the necessity for educational institutions to incorporate advanced technological tools into their curricula and for accounting professionals to adapt to these innovations. Policymakers and educators must address the digital divide and provide ongoing professional development to maximize the benefits of technology. Future research should focus on longitudinal studies to track the evolving impact of these technologies and include diverse geographical and educational contexts.
Co-Authors ANDI FERAWATI Gaffar, Samsu Muhammad Nasrun Nurlaela Nurlaela Sariana Sariana Syafridayani