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All Journal Jurnal Paradigma Akuntansi
Rosemary Desiree, Elsa Imelda
Program Studi Sarjana Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Pengaruh Mediasi Dividend Payout Dalam Hubungan Internal Governance Terhadap Free Cash Flow Rosemary Desiree, Elsa Imelda
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v3i2.11715

Abstract

The purpose of this study is to obtain empirical evidence about the mediation effect of dividend payout on the relationship between internal governance and free cash flow on the manufacturing firms listed on the Indonesia Stock Exchange during 2016 – 2018 period. The research design used to test the direct and indirect effect of independent variables on the dependent variable through the mediating variable is a descriptive study with a purposive sampling method, amounted to 109 companies. Furthermore, the hypothesis testing is done by panel data regression model. For processing the data, this study used EViews 10 software. The results show that there are no significant effects on the impact of each board size, CEO duality, board independence, and managerial ownership to firm’s free cash flow, there’s a negative and significant effect on the impact of dividend payout on firm’s free cash flow, and there are no mediating effects of dividend payout on the impact of each board size, CEO duality, board independence, and managerial ownership to firm’s free cash flow.
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