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INDONESIA
JURNAL ECONOMIA
ISSN : 18582648     EISSN : 24601152     DOI : -
Core Subject : Economy,
Jurnal Economia (JECO) is published by Faculty of Economics, Yogyakarta State University. It publishes theoretical or research manuscripts related to 1. Economics 2. Accounting 3. Management 4. Business 5. Entrepreneurship, and 6. Finance
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Articles 283 Documents
Construction of Antecedent Factor Model of Customer Value-Based Loyalty Irwan Christanto Edy
Jurnal Economia Vol 13, No 1: April 2017
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.247 KB) | DOI: 10.21831/economia.v13i1.12958

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Abstract: Construction of Antecedent Factor Model of Customer Value-Based Loyalty. The study aims to test the conceptual model of the effect of customer value on customer loyalty through satisfaction, after sales service, trust the brand and relationship marketing. This study is a survey research. The data used are primary that motorcycles customers in the city of Surakarta, as research objects. Data collection instruments in the form of a list of questions (questionnaire) either the open or closed questions. Data analysis methods used include analysis instrument test, descriptive statistical analysis, and analysis of the SEM. The conceptual model that describes the relationship of the value of customer loyalty through satisfaction, after sales service, trust the brand and relationship marketing empirically acceptable (meets the criteria Goodness of fit) scientific. This study found that the value of the customer and after-sales services contribute direct and significant to customer loyalty Keywords: customer value, loyalty, relationship marketingAbstrak: Konstruksi Model Faktor Anteseden Loyalitas Berbasis Nilai Pelanggan. Tujuan Penelitian ini adalah menguji model konseptual pengaruh nilai pelanggan terhadap loyalitas melalui kepuasan, pelayanan purna jual, kepercayaan pada merk dan pemasaran relasional. Penelitian ini merupakan penelitian survai. Data yang digunakan adalah data primer dengan mengambil nasabah sebagai objek penelitian. Instrumen pengumpulan data berupa daftar pertanyaan (kuesioner) baik dengan pertanyaan terbuka maupun tertutup. Metode analisis data yang digunakan meliputi analisis uji instrumen, analisis statistik deskriptif, dan analisis SEM. Model konseptual yang menggambarkan hubungan nilai pelanggan terhadap loyalitas melalui kepuasan, pelayanan purna jual, kepercayaan pada merk dan pemasaran relasional dapat diterima secara empiris. Penelitian ini menemukan bahwa nilai pelanggan dan layanan purna jual memberi kontribusi langsung yang signifikan terhadap loyalitas pelanggan. Kata Kunci: nilai pelanggan, loyalitas, pemasaran relasional
PENGARUH INFLASI, SUKU BUNGA, KURS, DAN PERTUMBUHAN PDB TERHADAP INDEKS HARGA SAHAM GABUNGAN Suramaya Suci Kewal
Jurnal Economia Vol 8, No 1: April 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.463 KB) | DOI: 10.21831/economia.v8i1.801

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Abstract: The Effect of Inflation, interest rate, exchange rate, and GDP growth Toward Indonesia Composite Index. This research aims to investigate empirically the effect of selected macroeconomic variables, i.e., inflation rate, Bank Indonesia Certificate rate, the exchange rate on IDR, and GDP growth on Indonesia Composite Index at The Indonesia Stock Exchanges (IDX). This paper examines the direct effect of selected macroeconomic variabel on Indonesia Composite Index. The paper employs a regression model analysis. The result indicates that only the exchange rate on IDR significantly effects to Indonesia Composite Index. The inflation rate, Bank Certificate rate, and GDP growth do not effect to Indonesia Composite Index. This research only covers four selected macroeconomic variables. Therefore, further research should examine other potential macroeconomic variables. Keywords: macroeconomic variables, Indonesia Composite Index Abstrak: Pengaruh Inflasi, Suku Bunga, Kurs, dan Pertumbuhan PDB Terhadap Indeks Harga Saham Gabungan. Penelitian ini bertujuan untuk meneliti secara empiris pengaruh variabel-variabel makroekonomi, yaitu : tingkat inflasi, suku bunga sertifikat Bank Indonesia, kurs, dan tingkat pertumbuhan GDP terhadap IHSG di Bursa Efek Indonesia. Teknik analisis yang digunakan adalah regresi berganda. Hasil penelitian menemukan bahwa hanya kurs yang berpengaruh secara signifikan terhadap IHSG, sedangkan tingkat inflasi, suku bunga SBI dan pertumbuhan PDB tidak berpengaruh terhadap IHSG. Penelitian ini hanya menggunakan empat variabel makroekonomi, sehingga penelitian selanjutnya perlu menemukan variabel makroekonomi lain yang diduga berpengaruh terhadap IHSG. Kata kunci : variabel makroekonomi, IHSG.
Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company Dinata, Ruri Octari; Irianto, Gugus; Mulawarman, Aji Dedi
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.342 KB) | DOI: 10.21831/economia.v14i1.18453

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Abstract: Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company. This ethnographic study aimed to reveal the cultural causes of fraud in public company. The data was obtained from direct observation and interview to the research site at Public Company X, located in Medan City of North Sumatra. This study found that existence of a culture of "all can be arranged" as well as a culture of "procedure only formality" can ultimately lead to fraud. Keywords: fraud, public company, ethnography, culture of all can be arranged, culture of procedure only formalityAbstrak: Menyingkap Budaya Penyebab Fraud: Studi Etnografi di Badan Usaha Milik Negara. Penelitian ini bertujuan untuk menyingkap budaya penyebab fraud di BUMN dengan studi etnografi sebagai metodologi penelitiannya. Data diperoleh dari observasi langsung ke situs penelitian di BUMN X yang terletak di Kota Medan Sumatera Utara dan melakukan wawancara dengan informan di situs penelitian tersebut. Hasil penelitian menunjukkan adanya budaya “semua bisa diatur” serta budaya “prosedur hanya formalitas” yang akhirnya dapat menjadi pemicu terjadinya fraud. Kata kunci: fraud, BUMN, etnografi, budaya semua bisa diatur, budaya prosedur hanya formalitas 
The Roles of Need for Achievement and Family Environment in Stimulating Entrepreneurial Interest through Self-Efficacy Fiarika Dwi Utari; Sukidjo Sukidjo
Jurnal Economia Vol 16, No 2: October 2020
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.64 KB) | DOI: 10.21831/economia.v16i2.28725

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Abstract: This study was designed to reveal the extent to which the need for achievement and family environment affected entrepreneurial interest through self-efficacy, either directly or indirectly. It used causal associative research with a quantitative approach and drew on information collected from 322 samples selected using the proportional random sampling from a study population of 4.570 students of Yogyakarta State University. The research data were collected using a questionnaire that had been tested for validity and reliability and then analyzed using the path analysis. The results showed that the need for achievement and family environment, directly and indirectly, increased entrepreneurial interest through self-efficacy.Keywords: entrepreneurial interest, family environment, need for achievement, self-efficacy Peran Kebutuhan akan Prestasi dan Lingkungan Keluarga terhadap Minat Berwirausaha melalui Efikasi DiriAbstrak: Penelitian ini bertujuan untuk mengetahui peran kebutuhan akan prestasi dan lingkungan keluarga terhadap minat berwirausaha melalui efikasi diri baik secara langsung maupun tidak langsung. Penelitian ini termasuk penelitian asosiatif kausal dengan pendekatan kuantitatif. Populasi penelitian terdiri dari 4.570 mahasiswa Universitas Negeri Yogyakarta. Adapun jumlah sampel terdiri dari 322 mahasiswa yang ditentukan dengan teknik proportional random sampling. Metode pengumpulan data menggunakan angket yang telah diuji validitas dan reliabilitasnya. Teknik analisis data yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa kebutuhan akan prestasi dan lingkungan keluarga meningkatkan minat berwirausaha baik secara langsung maupun tidak langsung melalui efikasi diri.Kata Kunci: efikasi diri, kebutuhan akan prestasi, lingkungan keluarga, minat berwirausaha
Factors Affecting the Performance of F&B Industry in Malaysia and Indonesia Agung Masyad Fawzi; Sunarti Sunarti
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1119.8 KB) | DOI: 10.21831/economia.v17i1.36010

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Abstract: This study investigated the influence of financial ratios on company’s performance in Malaysia and Indonesia FB industry period 2011 – 2018. The samples generated 37 FB companies and 12 FB companies listed on Bursa Malaysia and Indonesia Stock Exchange respectively. By using multiple regression analysis for panel data, the study revealed that CR and DER had no influence on ROA, while TAT and NPM had positive effect on ROA. Also, CR and DER had no influence on ROE in Malaysia FB industry, but then, these variables had positive effect on ROE in Indonesia FB industry. While TAT and NPM had positive effect on ROE. This paper is expected to provide beneficial information to related parties to take better consideration on the actual variables having significant effect on company’s ROA and ROE. This paper is also academically expected to be a beneficial reference for further research development.Keywords: FB Industry, financial ratios, company’s performance, Indonesia, Malaysia. Faktor-Faktor yang Mempengaruhi Kinerja Industri Makanan dan Minuman di Malaysia dan Indonesia Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap kinerja perusahaan di industri makanan dan minuman di Malaysia dan Indonesia periode 2011 - 2018. Sampel penelitian adalah 37 perusahaan makanan dan minuman yang terdaftar di Bursa Malaysia dan 12 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Hasil penelitian dari analisis regresi berganda untuk data panel menunjukkan bahwa CR dan DER tidak berpengaruh terhadap ROA, TAT dan NPM berpengaruh positif terhadap ROA. CR dan DER tidak berpengaruh terhadap ROE pada industri makanan dan minuman di Malaysia, namun berpengaruh positif terhadap ROE di Indonesia. TAT dan NPM berpengaruh positif terhadap ROE. Makalah ini diharapkan dapat memberikan informasi keuangan yang bermanfaat bagi manajemen perusahaan terkait untuk lebih mempertimbangkan variabel aktual yang berpengaruh signifikan terhadap penilaian ROA dan ROE pada perusahaan. Makalah ini juga diharapkan secara akademis dapat menjadi referensi yang bermanfaat untuk pengembangan penelitian selanjutnya.Kata kunci: industri makanan dan minuman, rasio utang terhadap ekuitas, kinerja perusahaan, Indonesia, Malaysia
Effect of Corporate Governance, Firm Characteristic, Disclosure of Corporate Social Responsibility (CSR) on Firm Value Rahimah Bawai; Hermala Kusumadewi
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.237 KB) | DOI: 10.21831/economia.v17i1.32523

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Abstract: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value. It analyzes the firms which became the participants of the 2014 Sustainability Report Award. Corporate governance is proxied by the proportion of independent commissioners, while firm characteristic is proxied through the age of the firm. Meanwhile, the disclosure of corporate social responsibility (CSR) in the sustainability report is stated in the Corporate Social Responsibility Index (CSRI). The firm value was calculated using the Tobins’Q formula. The hypothesis was tested using linear regression. The test results show corporate governance and firm characteristics have a positive effect on firm value. Meanwhile, corporate social responsibility (CSR) disclosure has a positive but insignificant effect on the dependent variable. If all independent variables are tested simultaneously, all three variables have a positive effect. However, disclosure of corporate social responsibility (CSR) has no significant effect.Keywords: corporate governance, firm characteristics, corporate social responsibility (CSR), firm value, sustainability report Pengaruh Corporate Governance, Karakteristik Perusahaan, Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai PerusahaanAbstrak: Penelitian ini untuk mengetahui pengaruh corporate governance, karakteristik perusahaan, pengungkapan corporate social responsibility (CSR) terhadap nilai perusahaan. Periode penelitian tahun 2014-2018 yang merupakan perusahaan peserta Sustainability Report Award 2014. Corporate governance diproksi dengan proporsi dewan komisaris independen. Kemudian karakteristik perusahaan diproksi melalui umur perusahaan yang dihitung dari tahun berdiri perusahaan dikurangi dengan tahun penelitian. Sedangkan pengungkapan corporate social responsibility (CSR) pada laporan sustainability report dinyatakan dalam Corporate Social Responsibility Index (CSRI) yang disyaratkan oleh Global Reporting Initiative (GRI). Variabel dependen nilai perusahaan dihitung menggunakan rumus tobins’Q. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel sebanyak 19 perusahaan. Pengujian hipotesis dengan regresi linear. Hasil pengujian menunjukkan corporate governance dan karakteristik perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan pengungkapan corporate social responsibility (CSR) berpengaruh positif namun tidak signifikan. Jika seluruh variabel independen diuji secara bersamaan, ketiga variabel mempunyai pengaruh positif. Namun pengungkapan corporate social responsibility (CSR) tidak memiliki pengaruh yang siginifikan.Kata kunci: corporate governance, karakteristik perusahaan, corporate social responsibility (CSR), nilai perusahaan, sustainability report.
Product Quality and After-Sales Service in Improving Customer Satisfaction and Loyalty Astri Ayu Purwati; Tomy Fitrio; Frank Ben; Muhammad Luthfi Hamzah
Jurnal Economia Vol 16, No 2: October 2020
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.577 KB) | DOI: 10.21831/economia.v16i2.31521

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Abstract: In this globalization era, companies are always required to show excellent performance and be able to adapt in changes and current business competitiveness. The aim of this research was to analyzed the effect of product quality and after-sales service on customer satisfaction and loyalty in one of distributor companies in Pekanbaru Riau namely PT Oscarmas Pekanbaru. The sampling technique used in this study was probability sampling with the total of 82 customers as respondents. Data analysis technique was Structural Equation Model (SEM) using Smart PLS. The results of this research showed that the product quality had no significant effect on customer satisfaction but had significant effect on customer loyalty, after-sales services had significant effect on both customer satisfaction and customer loyalty and satisfaction had no effect on customer loyalty. Thus, study proved that between product quality and after-sales service had no indirect effect on customer loyalty through satisfaction.Keywords: product quality, after-sales service, customer satisfaction, customer loyalty Kualitas Produk dan Layanan Purna Jual dalam Meningkatkan Kepuasan dan Loyalitas PelangganAbstrak: Di era globalisasi ini, perusahaan selalu dituntut untuk menunjukkan kinerja yang sangat baik dan mampu beradaptasi dalam perubahan dan daya saing bisnis saat ini. Tujuan dari penelitian ini adalah untuk menganalisis dampak kualitas produk dan layanan purna jual terhadap kepuasan dan loyalitas pelanggan di salah satu perusahaan distributor di Pekanbaru Riau yaitu PT Oscarmas Pekanbaru. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah probability sampling dengan total 82 pelanggan sebagai responden. Teknik analisis data adalah Structural Equation Model (SEM) menggunakan Smart PLS. Hasil penelitian ini menunjukkan bahwa kualitas produk tidak memiliki pengaruh signifikan terhadap kepuasan pelanggan tetapi memiliki pengaruh signifikan terhadap loyalitas pelanggan, setelah layanan penjualan memiliki pengaruh signifikan terhadap kepuasan pelanggan dan loyalitas pelanggan dan kepuasan tidak berpengaruh pada loyalitas pelanggan. Dengan demikian penelitian membuktikan bahwa antara kualitas produk dan layanan purna jual tidak memiliki efek tidak langsung pada loyalitas pelanggan melalui kepuasan.Kata kunci: kualitas produk, layanan purna jual, kepuasan pelanggan, loyalitas pelanggan
Implication of Future Time Perspective and Hope on the Continuance Commitment of Hotel Employees Adrie Oktavio; Thomas Stefanus Kaihatu
Jurnal Economia Vol 16, No 2: October 2020
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.007 KB) | DOI: 10.21831/economia.v16i2.29711

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Abstract: In the Indonesian hotel industry, high employee turnover rates are very common costly. One of the reasons that causes hotel employee turnover to be high is low commitment. The low commitment is triggered by the low hope of hotel employees to remain and to be committed to continuing their careers in the hotel where they are working today. Employees need certainty about their future that should be guaranteed by hotel management. This study tries to analyze the role of Future Time Perspective (FTP) and its effect on hope and continuance commitment. The data were derived from distributing questionnaires to hotel employees spread in 45 three-star hotels in Surabaya, and subsequently analyzed using the General Structured Component Analysis (GSCA) tool. The results show that FTP influences hope and continuance commitment significantly. Similarly, hope has a significant effect on continuance commitment. Hope is also able to act as a mediator between FTP and continuance commitment.Keywords: hotel industry, future time perspective, hope, continuance commitment Implikasi Future Time Perspective dan Harapan Terhadap Continuance Commitment Karyawan HotelAbstrak: Di industri perhotelan Indonesia, tingkat turnover karyawan yang tinggi sudah menjadi rahasia umum dan sangat memakan biaya. Salah satu alasan yang menyebabkan tingginya tingkat turnover karyawan hotel adalah komitmen yang rendah. Komitmen yang rendah tersebut dipicu oleh rendahnya tingkat harapan karyawan hotel untuk tetap tinggal serta berkomitmen untuk melanjutkan karir di hotel tempat mereka bekerja saat ini. Karyawan hotel membutuhkan kepastian akan masa depannya yang seharusnya bisa dijamin oleh pihak manajemen hotel. Penelitian ini mencoba menganalisa peran Future Time perspective (FTP) dan pengaruhnya terhadap harapan dan continuance commitment karyawan hotel. Data penelitian berasal dari penyebaran kuesioner kepada karyawan hotel yang tersebar di 45 hotel bintang tiga di Surabaya dan selanjutnya dianalisis menggunakan alat analisis General Structured Component Analysis (GSCA). Hasilnya menunjukkan bahwa FTP mempengaruhi harapan dan continuance commitment secara signifikan. Harapan juga berpengaruh secara signifikan terhadap continuance commitment. Harapan juga berperan sebagai mediator antara FTP dan continuance commitment.Kata kunci: industri perhotelan, future time perspective, harapan, continuance commitment
The Influence of Motivation and Self-Efficacy Towards The Students’ Entrepreneurship Interest in Muhammadiyah University of Palangkaraya Endang Sri Suyati; Achmad Zainul Rozikin
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.29 KB) | DOI: 10.21831/economia.v17i1.33123

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Abstract: The students' interest in becoming entrepreneurs is influenced by several factors, such as motivation and self-efficacy. This study aimed to determine the effect of motivation and self-efficacy on students' interest in entrepreneurship at the Muhammadiyah University of Palangkaraya. This research is included in causal associative research. There are three variables in this research, they are entrepreneurial motivation, self-efficacy, and interest in entrepreneurship. The data were taken using a questionnaire. The population of this study was 1635 students, while the sample was 327 students. The researchers used a random sampling technique to choose the sample. This study used multiple regression methods. The results of this study indicated that there was an influence between motivation and self-efficacy on entrepreneurial intentions simultaneously or partially. This study indicated that the motivation variable significantly contributed to entrepreneurial interest than the self-efficacy variable.Keywords: motivation, self-efficacy, entrepreneurship interest  Pengaruh Motivasi dan Efikasi Diri Terhadap Minat Berwirausaha Mahasiswa Universitas Muhammadiyah PalangkarayaAbstrak: Ketertarikan untuk menjadi wirausahawan pada mahasiswa dipengaruhi oleh beberapa faktor, diantaranya adalah motivasi dan efikasi diri pada mahasiswa itu sendiri. Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi dan efikasi diri terhadap minat berwirausaha mahasiswa Universitas Muhammadiyah Palangkaraya. Penelitian ini termasuk dalam penelitian asosiatif kausal. Data dari ketiga variabel (motivasi berwirausaha, efikasi diri dan minat berwirausaha) diambil dengan menggunakan angket. Populasi penelitian ini sebanyak 1635 mahasiswa, sedangkan sampelnya berjumlah 327 mahasiswa. Sampel diambil menggunakan teknik random sampling. Penelitian ini menggunakan metode regresi berganda. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara motivasi dan efikasi diri terhadap niat berwirausaha secara simultan maupun parsial. Hasil penelitian ini juga menunjukkan bahwa variabel motivasi memiliki kontribusi terhadap minat berwirausaha yang lebih besar daripada variabel efikasi diri.Kata kunci: motivasi, efikasi diri, minat berwirausaha
The Determinant of Earning Quality Using State Ownership as Moderating Variable on Companies in Malaysia Retnoningrum Hidayah; Ahwan Sholih; Linda Agustina; Rita Rahayu
Jurnal Economia Vol 17, No 1: April 2021
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.632 KB) | DOI: 10.21831/economia.v17i1.33147

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Abstract: The study aims to determine the effect of disclosure of corporate social responsibility (CSRD), dividend policy, and audit committee financial expertise (ACFE) on earnings quality. It uses state ownership as a moderating variable. The population consists of government-linked companies (GLCs) and transportation and logistics sector companies listed on the Malaysia Stock Exchange for the period 2016-2019 by employing a purposive sampling method. The research analysis applies Moderate Regression Analysis (MRA) with the SPSS program. The results showed that CSRD has a positive effect on earnings quality. Meanwhile, dividend policy has a negative effect on earnings quality. Further, state ownership strengthens the relationship between dividend policy and earnings quality. However, ACFE does not affect earnings quality. At last, the moderating effect of government ownership variables is not significant to the relationship between CSRD and earnings quality.Keywords: CSR disclosure, dividend policy, ACFE, earnings quality, state ownership Faktor Penentu Kualitas Laba Dengan Kepemilikan Negara Sebagai Variabel Moderating Pada Perusahaan di MalaysiaAbstrak: Penelitian bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSRD), kebijakan deviden (dividend policy), dan keahlian keuangan komite audit (ACFE) terhadap kualitas laba (earning quality). Lebih lanjut, penelitian ini menggunakan kepemilikan pemerintah (state ownership) sebagai variabel moderating. Populasi penelitian terdiri dari government-linked companies (GLCs) dan perusahaan sektor transportasi serta logistik yang terdaftar di Malaysia Stock Exchange periode 2016-2019. Pemilihan sampel menerapkan metode purposive sampling. Analisis penelitian menggunakan Moderate Regression Analysis (MRA) dengan program SPSS. Hasil penelitian menunjukkan CSRD berpengaruh secara positif terhadap kualitas laba. Kebijakan deviden memiliki pengaruh secara negatif terhadap kualitas laba. Selanjutnya, state ownership memperkuat hubungan kebijakan deviden dan kualitas laba. Namun, ACFE tidak mampu memberikan pengaruh terhadap kualitas laba. Selanjutnya, pengaruh moderasi variabel kepemilikan pemerintah tidak signikan terhadap hubungan antara CSRD terhadap kualitas laba.Kata kunci: pengungkapan CSR, kebijakan deviden, ACFE, kualitas laba, kepemilikan negara