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All Journal Economic Journal of Emerging Markets Jurnal Kajian Manajemen Bisnis Jurnal Ilmu Manajemen (JIM) International Journal of Business Economics (IJBE) Jurnal Kajian Manajemen dan Wirausaha Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Muchtar, Darmawati
Faculty Of Economics And Business, Universitas Malikussaleh, Aceh, Indonesia
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THE EFFECT OF DIVIDEND PAYOUT RATIO, PROFITABILITY AND COMPANY SIZE ON DEBT POLICY IN NON-FINANCIAL STATE-OWNED ENTERPRISES IN INDONESIA PERIOD 2019-2023 Fitriani; Darmawati Muchtar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1610

Abstract

This study aims to examine the effect of dividend payout ratio , profitability, and company size on debt policy in non-financial state-owned enterprises in Indonesia for the period 2019-2023. The data in this study were accessed through the official website www.idx.co.id. The sample used in this study was 19 companies. The data analysis method in this study used panel data regression analysis with the application tool eviews 12. The results of the study found that the dividend payout ratio influential significant negative impact on corporate debt policy in non-financial SOEs for the 2019-2023 period. Profitability has a significant negative effect on the company's debt policy in non-financial state-owned enterprises for the 2019-2023 period . Company size has a significant negative influence on the company's debt policy in non-financial BUMN for the 2019-2023 period
TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE Miladi Sutanti; Darmawati Muchtar; Rico Nur Ilham; Ghazali Syamni; Husaini; Jummaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

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Abstract

This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
Co-Authors Abdullah Khairi Mohd Asri Adnan Adnan Aisyah Abdul-Rahman Aiyub Aiyub Akhyar, Chairil Aldy Syafrizal Argun Sahli Ayu Namira Sasti Bahri, Halida Dedek Ramadhani Desy Nurul Mawaddah Fahmi Azhari Fitria Zaitun Nisa Fitriani Ghazali Syamni Ghazali Syamni Hasatiru Auwa Hawati Janor Husaini Husaini Iswadi Iswadi Ak Iswadi Bensaadi Iswadi Bensaadi Jummaini Matriadi, Faisal Maulana Iqbal Miladi Sutanti Mukmim Alamsyah Putra Matondang Muttaqien Nur Balkis Nurlela Nurlela Nurlela Rahmi Mahbengi Rasyimah, Rasyimah Ratna Ratna Ravina Rico Nur Ilham Riga Sanjaya Rizqon Halal Syah Aji, Rizqon Halal Silfia Citra Soqia Salsabila Syajarul Imna Mohd Amin Vera Nanda Wahyuddin Wardhiah, Wardhiah Widyana Verawaty Siregar Zulfan Zulkifli