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All Journal Jurnal Proaksi International Journal of Contemporary Accounting
Lin Oktris
Fakultas Ekonomi dan Bisnis, Universitas Mercu Buana
Economics, Econometrics & Finance Education

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MODERATING EFFECT OF MANAGERIAL OWNERSHIP ON THE RELATIONSHIP BETWEEN DIVIDEND POLICY, COMPANY GROWTH, AND COMPANY SIZE WITH DEBT POLICY DURING THE COVID-19 PANDEMIC Margareta Beata Weti Liwu; Lin Oktris; Zubir Azhar
International Journal of Contemporary Accounting Vol. 6 No. 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v6i2.20982

Abstract

This study investigates the effect of dividend policy, company growth, and company size on debt policy, moderated by managerial ownership, during the COVID-19 pandemic. Using a purposive sampling technique, the research focuses on industrial, infrastructure, and technology companies listed on the Indonesia Stock Exchange in 2020 and 2021. The data analysis employs multiple regression analysis to explore these relationships. The results show that dividend policy and company growth have a positive effect on debt policy, while company size has no significant impact. Managerial ownership strengthens the positive effects of dividend policy and company growth on debt policy but does not significantly moderate the relationship between company size and debt policy. The novelty of this study lies in its focus on the industrial, infrastructure, and technology sectors during a global crisis, offering unique insights into sector-specific financial strategies in an emerging market. This research contributes to the literature by addressing the underexplored moderating role of managerial ownership on financial policies during times of uncertainty. The short observation period of 2020–2021 is a limitation, as it may not capture long-term trends. Future studies are encouraged to include post-pandemic data to provide a more comprehensive understanding of corporate financial strategies across different economic conditions. This study provides practical implications for enhancing corporate governance during crises. Strong managerial ownership can align managerial actions with shareholder interests, reinforcing financial policies and promoting resilience in times of economic uncertainty. These findings are especially relevant for investors and policymakers aiming to strengthen financial stability in emerging markets.
Pengaruh Intellectual Capital, Leverage, Dewan Direksi pada Sustainability Reporting: Moderasi Pengalaman Direktur Muhhamad Azhari Brian Aristya; Lin Oktris
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7934

Abstract

Main Objective - To analyze the effect of intellectual capital, leverage, and board characteristics on the quality of sustainability reporting with directors’ experience as a moderating variable.Method - A quantitative explanatory approach using secondary data from 30 companies listed on the IDX during 2021–2024, analyzed with panel data regression (E-Views).Main Findings - Directors’ experience does not moderate the relationship between intellectual capital, leverage, and multiple directorships with sustainability reporting. However, intellectual capital, leverage, and directors’ experience directly affect the quality of reporting.Theoretical and Policy Implications - The results highlight the importance of experienced directors in managing intellectual capital and leverage to improve the quality of sustainability reporting.Research Novelty - This study identifies a gap showing that directors’ experience is more effective when combined with intellectual capital, while its moderating role on leverage and multiple directorships is not significant. The contribution lies in offering a new perspective on the combination of leadership and intellectual assets in fostering corporate legitimacy.
Co-Authors Margareta Beata Weti Liwu Muhhamad Azhari Brian Aristya Zubir Azhar