Earnings Management, Firm Size, and Dividend Policy: Examining the Mediating Effect of Tax Avoidance

Catherine Wijaya (), Rasinta Ria Ginting, Enda Noviyanti Simorangkir and Tina Novianti Sitanggang
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Catherine Wijaya: Universitas Prima Indonesia (UNPRI), Faculty of Economics
Rasinta Ria Ginting: Universitas Prima Indonesia (UNPRI), Faculty of Economics
Enda Noviyanti Simorangkir: Universitas Prima Indonesia (UNPRI), Faculty of Economics
Tina Novianti Sitanggang: Universitas Prima Indonesia (UNPRI), Faculty of Economics

A chapter in Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025), 2025, pp 277-285 from Springer

Abstract: Abstract This research aims to analyze the effect of Earnings Management and Firm Size on Dividend Policy with Tax Avoidance as an intervening variable in Food and Beverage subsector companies, covering the period from 2019 to 2023. This study uses a quantitative approach with the Partial Least Square analysis method to test the relationship between variables. The secondary data used was obtained from the company’s annual financial statements during the study period, with samples selected using purposive sampling technique. The results showed that Earnings Management has no significant effect on Dividend Policy, while Firm Size has a positive effect on Dividend Policy. Tax Avoidance is not able to mediate the effect of Earnings Management and Firm Size on Dividend Policy in Food and Beverage companies listed on the Indonesia Stock Exchange.

Keywords: Earnings Management; Firm Size; Dividend Policy; Tax Avoidance; Food and Beverage (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-960-5_21

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DOI: 10.2991/978-94-6463-960-5_21

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