Determinants of Devidend Policy : Evidence From an Indonesian Stock Exchange
This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party transactions and intellectual capital on divide...
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| Main Authors: | , |
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| Format: | UMS Journal (OJS) |
| Language: | eng |
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Universitas Muhammadiyah Surakarta
2023
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| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/2886 |
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| _version_ | 1805342497626390528 |
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| author | Ifada, Luluk Muhimatul Nurcahyono |
| author_facet | Ifada, Luluk Muhimatul Nurcahyono |
| author_sort | Ifada, Luluk Muhimatul |
| collection | OJS |
| description | This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party transactions and intellectual capital on dividend policy. This type of research is a type of quantitative research using secondary data. The population in this study are real estate companies listed on the Indonesian Stock Exchange (BEI) during 2018-2022. The sampling technique in this research used a purposive sampling technique. Analysis of research data uses moderate regression analysis. The results of this research show that (1) tax avoidance influences dividend policy, (2) related party transactions have a positive influence on dividend policy, (3) intellectual capital influences dividend policy, (4) managerial ownership weakens the relationship between tax avoidance and policy. dividends, (5) Good corporate governance can moderate and strengthen the influence of related party transactions on cash dividends, (6) moderate managerial ownership and strengthen intellectual capital on dividend policy |
| format | UMS Journal (OJS) |
| id | oai:ojs2.journals2.ums.ac.id:article-2886 |
| institution | Universitas Muhammadiyah Surakarta |
| language | eng |
| publishDate | 2023 |
| publisher | Universitas Muhammadiyah Surakarta |
| record_format | ojs |
| spelling | oai:ojs2.journals2.ums.ac.id:article-2886 Determinants of Devidend Policy : Evidence From an Indonesian Stock Exchange Ifada, Luluk Muhimatul Nurcahyono Dividend policy, tax avoidance, related party transactions, intellectual capital and managerial ownership This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party transactions and intellectual capital on dividend policy. This type of research is a type of quantitative research using secondary data. The population in this study are real estate companies listed on the Indonesian Stock Exchange (BEI) during 2018-2022. The sampling technique in this research used a purposive sampling technique. Analysis of research data uses moderate regression analysis. The results of this research show that (1) tax avoidance influences dividend policy, (2) related party transactions have a positive influence on dividend policy, (3) intellectual capital influences dividend policy, (4) managerial ownership weakens the relationship between tax avoidance and policy. dividends, (5) Good corporate governance can moderate and strengthen the influence of related party transactions on cash dividends, (6) moderate managerial ownership and strengthen intellectual capital on dividend policy Universitas Muhammadiyah Surakarta 2023-05-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/2886 Riset Akuntansi dan Keuangan Indonesia; Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia; 13-23 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/2886/1394 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Dividend policy, tax avoidance, related party transactions, intellectual capital and managerial ownership Ifada, Luluk Muhimatul Nurcahyono Determinants of Devidend Policy : Evidence From an Indonesian Stock Exchange |
| title | Determinants of Devidend Policy : Evidence From an Indonesian Stock Exchange |
| title_full | Determinants of Devidend Policy : Evidence From an Indonesian Stock Exchange |
| title_fullStr | Determinants of Devidend Policy : Evidence From an Indonesian Stock Exchange |
| title_full_unstemmed | Determinants of Devidend Policy : Evidence From an Indonesian Stock Exchange |
| title_short | Determinants of Devidend Policy : Evidence From an Indonesian Stock Exchange |
| title_sort | determinants of devidend policy evidence from an indonesian stock exchange |
| topic | Dividend policy, tax avoidance, related party transactions, intellectual capital and managerial ownership |
| topic_facet | Dividend policy, tax avoidance, related party transactions, intellectual capital and managerial ownership |
| url | https://journals2.ums.ac.id/index.php/reaksi/article/view/2886 |
| work_keys_str_mv | AT ifadalulukmuhimatul determinantsofdevidendpolicyevidencefromanindonesianstockexchange AT nurcahyono determinantsofdevidendpolicyevidencefromanindonesianstockexchange |