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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Penelitian Ekonomi dan Bisnis JCES (Journal of Character Education Society) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Creative Student Research Amal: Jurnal Ekonomi Syariah Journal of Business Management and Economic Development Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Student Research Journal
Moeljono Moeljono
Universitas Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : EkoBis ( Ekonomi

 1 
PERAN SIZE DALAM MEMODERASI PENGARUH PROFITABILITAS, INVESMENT OPPOURTUNITY COST DAN LEVERAGE TERHADAP KEBIJAKAN DEVIDEN Moeljono Moeljono; Nasron Alfianto
Jurnal Ekonomi dan Bisnis Vol 21, No 1 (2020): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.21.1.26-50

Abstract

This study aims to determine the effect of profitability, investment opportunity set (IOS), and leverage to dividend policy with moderated size. This study was conducted because there are several previous studies that show that the results of his research there are inconsistencies.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI). The method of determining the sample is done by purposive sampling method, and based on predetermined criteria, the sample amount is 190 sample of manufacturing company during 2009-2018 period.The analysis technique used is multiple linear regression analysis. To knowthe variable size as a moderate variable or not tested interaction ModeratedReggresion Analysis (MRA).The results show that profitability and leverage are not able to influence thecompany's dividend policy. The dividend policy is influenced by the investment opportunity set (IOS). Size is not able to moderate the effect ofprofitability, investment opportunity set (IOS) and leverage to dividend policy.
Keputusan Keuangan Memoderasi Pengaruh Struktur Kepemilikan Institusional terhadap Praktik Penghindaran Pajak Moeljono Moeljono
Jurnal Ekonomi dan Bisnis Vol 24, No 1 (2023): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.24.1.1-13

Abstract

This study aims to analyze the effect of the company's institutional ownership structure on tax avoidance practices and the existence of financial decisions (investment decisions, funding decisions and dividend policies) as moderating variables for the interaction of the influence between the company's institutional ownership structure on tax avoidance practices. The subjects of this research were manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection used the purposive sampling method and obtained 30 companies that meet the criteria. The data used were secondary data from financial reports and annual reports, while the data analysis techniques used are descriptive statistical analysis and multiple regression analysis. The moderation test used MRA (Moderating Regression Analysis) using SPSS 26. The results showed that the company's institutional ownership did not affect tax avoidance practices. Furthermore, testing using the MRA shows that financial decisions as moderating variables (investment decisions, funding decisions and dividend policies) are not able to strengthen the effect of corporate institutional ownership on tax avoidance.
Co-Authors Dwi Febry Sulistiati Dwi Wijayanti Erissa Asrindita Maria Augustine Graciafernandy Mohammad H. Holle Nasron Alfianto Novi Bella Safitri Sigit Kamseno Williyanto Kartiko Kusumo