Title : The Effect of Debt, Liquidity and Corporate Tax Policy on Dividend Policy with Profitability as Intervening Variables in Trading Companies Listed on the Indonesia Stock Exchange for the 2014-2019

Vol 5 No 2 (2022): Volume 05 Issue 02 February 2022

Article Date Published : 17 February 2022 | Page No.: 468-480 | Google Scholar | Crossref doi for this article

Abstract :

Study this aim for get Proof empirical is Policy Debt, Liquidity and Corporate Tax have an effect to Policy Dividend with Profitability as intervening variables in the company Trades listed on the IDX for the period 2014 to 2019. Research this using 16 companies Trades listed on the IDX from 2014 to 2019 with use purposive sampling method. Research data this analyzed with Analysis of Moment Structure (AMOS) method. Research results show that variable Policy Debt, Liquidity and Corporate Tax together take effect to Policy Dividends. Variable Policy Debt, Liquidity and Profitability take effect to Policy Dividends. Variable Policy Debt and Liquidity take effect to Profitability. Study this also finds that variable Profitability could mediate influence Policy Debt, Liquidity and Corporate Tax on Policy Dividends.

Keywords :

Corporate Tax, debt, Dividend Policy, liquidity, profitability

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Author's Affiliation

   Katryn Trie Wicak Ikhsani
Esa Unggul University

   MF. Arrozi Adhikara
Esa Unggul University

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Katryn Trie Wicak Ikhsani, MF. Arrozi Adhikara, 2022

This work is licenced under a Creative Commons Attribution 4.0 International License.

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The Effect of Debt, Liquidity and Corporate Tax Policy on Dividend Policy with Profitability as Intervening Variables in Trading Companies Listed on the Indonesia Stock Exchange for the 2014-2019. Katryn Trie Wicak Ikhsani, MF. Arrozi Adhikara , 5(2), 468-480. Retrieved from https://ijcsrr.org/single-view/?id=5201&pid=5101

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