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

In: Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025)

Author

Listed:
  • 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)

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.

Suggested Citation

  • Catherine Wijaya & Rasinta Ria Ginting & Enda Noviyanti Simorangkir & Tina Novianti Sitanggang, 2025. "Earnings Management, Firm Size, and Dividend Policy: Examining the Mediating Effect of Tax Avoidance," Advances in Economics, Business and Management Research, in: Enda Noviyanti Simorangkir & Fajar Rezeki Ananda Lubis (ed.), Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025), pages 277-285, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-960-5_21
    DOI: 10.2991/978-94-6463-960-5_21
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