文章基本信息

标题：Pengaruh Kepemilikan Manajerial dan Effective Tax Rate terhadap Kebijakan Dividen dengan Likuiditas sebagai Variabel Moderating
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作者：Nurul Rahmawati Putri ; Wiwit Irawati
期刊名称：Jurnal Kajian Akuntansi
印刷版ISSN：2579-9975
电子版ISSN：2579-9991
出版年度：2019
卷号：3
期号：1
页码：93-108
DOI：10.33603/jka.v3i1.1971
出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：This study aims to determine the effect of Managerial Ownership, Effective Tax Rate on Dividend Policy with Liquidity as a moderating variable. Data collection is done on the Indonesia Stock Exchange through the website www.idx.co.id. This type of research is quantitative research. The sampling technique in this research was purposive sampling, with criteria for manufacturing companies listed on the Indonesia Stock Exchange (BEI) for five consecutive years, which produced 13 companies. The data analysis model used was Moderated Regression Analysis (MRA). The results of this study indicate that Managerial Ownership partially has no significant effect on Dividend Policy, the Effective Tax Rate partially has no significant effect on Dividend Policy, Liquidity does not moderate the Effect of Managerial Ownership on Dividend Policy and Liquidity successfully modifies the effect of Effective Tax Rate on Dividend Policy. According to the results of multiple linear regression tests Managerial Ownership and Effective Tax Rates simultaneously have no effect on Dividend Policy.
关键词：Kepemilikan manajerial; Tarif pajak efektif; Likuiditas; Kebijakan dividen.