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All Journal Jurnal Dinamika Pengabdian (JDP) AFEBI Accounting Review Surya Abdimas Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Runita Arum Kanti
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh profitabilitas, ukuran perusahaan, dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan transportasi dan logistik Antonius, Jessica; Kanti, Runita Arum
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.861

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan, dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Penghindaran pajak diukur menggunakan proksi Cash Effective Tax Rate (CETR). Populasi dalam penelitian ini terdiri dari 37 perusahaan, sehingga dengan periode pengamatan empat tahun diperoleh 148 data observasi. Sampel penelitian ditentukan melalui teknik purposive sampling berdasarkan kriteria tertentu, menghasilkan 16 perusahaan terpilih dengan total 64 data observasi selama periode penelitian. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel, sedangkan pengolahan dan analisis data dilakukan dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran perusahaan dan kepemilikan institusional tidak berpengaruh. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat profitabilitas tinggi cenderung melakukan praktik penghindaran pajak, sementara ukuran perusahaan maupun proporsi kepemilikan institusional tidak menjadi faktor penentu dalam praktik tersebut.
The influence of family ownership, family involvement, and founder generation on dividend policy: evidence from non-cyclical consumer family firms in Indonesia (2019–2023) Firdaus, Matteo; Rosdini, Dini; Kanti, Runita Arum
Journal of Accounting Auditing and Business Vol 9, No 1 (2026): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v9i1.65730

Abstract

Family firms play a pivotal role in shaping Indonesia’s economic landscape, with their unique governance structures influencing key financial decisions such as dividend distribution. This study provides an in-depth examination of how family ownership, family involvement, and the generational status of the founder shape dividend policy among 24 non-cyclical consumer family firms listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Firm size and profitability are incorporated as control variables to ensure the robustness of the analysis. Employing panel data regression techniques, the study uncovers several notable findings. First, family ownership exerts a positive and statistically significant influence on dividend policy, suggesting that higher equity control by families encourages more generous dividend payouts to meet family income needs and signal financial health. Conversely, active family involvement in management and the continuation of leadership under the founder generation are both found to have negative and significant impacts, indicating a preference for profit retention to support internal growth and maintain control rather than distributing earnings. Among the control variables, profitability emerges as a strong positive determinant of dividend payouts, reflecting the firm’s capacity to return earnings to shareholders. In contrast, firm size does not demonstrate a significant effect, implying that scale alone does not dictate dividend behaviour in this context. These findings align with agency theory and signaling theory, illustrating that dividend policy in Indonesian family firms is a complex interplay of family control motives, generational leadership strategies, and operational performance. The study highlights that while family ownership encourages dividend distribution, direct family involvement and founder-led governance tend to prioritise long-term stability and strategic reinvestment over short-term payouts.
Co-Authors Amelia Rizky Alamanda Antonius, Jessica Dini Rosdini Faoziah Ulfah Fatmawati Fatmawati, Faoziah Ulfa Firdaus, Matteo Indri Yuliafitri Mahabbah, Nur Sofia, Poppy Totoh Abdulfatah Wirnaningsih, Srihadi Yudi Ahmad Faisal