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THE EFFECT OF BOARD SIZE, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2017 - 2019 2017 - 2019年在印尼证券交易所上市的房地产和房地产行业公司的董事会规模、盈利能力和资本强度对税收侵略性的影响
Taniya Fatimah Becik, Nuramalia Hasanah, Indah Muliasari
The Indonesian property and real estate sector refers to the industry involved in the development, sale, purchase, and management of properties, including residential, commercial, and industrial real estate. This sector is significant in the Indonesian economy due to its contributions to employment, investment, and economic growth. This study aims to comprehensively examine the impact of board size, profitability, and capital intensity on tax aggressiveness within the context of the Indonesian property and real estate sector. Employing a quantitative approach, the research utilizes multiple linear regression analysis with Eviews software version 12 to analyze data from 60 entities in the sector listed on the Indonesian stock exchange from 2017 to 2019. The findings reveal intriguing insights. Board size is found to exert a discernible influence on tax aggressiveness, emphasizing the role of corporate governance in shaping tax strategies. However, the study challenges conventional assumptions by demonstrating that profitability does not significantly impact tax aggressiveness. In contrast, capital intensity emerges as a significant determinant of tax aggressiveness, highlighting the role of financial structure in tax planning decisions. These findings contribute to the understanding of the intricate relationship between corporate governance, financial metrics, and tax strategies in the examined sector. The research underscores the importance of nuanced decision-making in tax planning, acknowledging the varying impacts of different variables. By providing empirical evidence, this study offers valuable insights for practitioners and policymakers aiming to enhance tax strategy effectiveness and transparency.
印度尼西亚的房地产和房地产部门是指涉及房地产开发、销售、购买和管理的行业,包括住宅、商业和工业房地产。由于对就业、投资和经济增长的贡献,该部门在印尼经济中占有重要地位。本研究旨在全面考察印尼房地产行业背景下董事会规模、盈利能力和资本密集度对税收侵略性的影响。该研究采用定量方法,利用Eviews软件版本12进行多元线性回归分析,分析了2017年至2019年在印度尼西亚证券交易所上市的60家实体的数据。这些发现揭示了有趣的见解。研究发现,董事会规模对税收侵略性有明显的影响,强调了公司治理在形成税收策略中的作用。然而,该研究通过证明盈利能力并不显著影响税收侵略性来挑战传统假设。相比之下,资本密集度成为税收侵略性的重要决定因素,突出了财务结构在税收规划决策中的作用。这些发现有助于理解所研究行业中公司治理、财务指标和税收策略之间的复杂关系。这项研究强调了在税收规划中细致入微的决策的重要性,承认不同变量的不同影响。通过提供实证证据,本研究为旨在提高税收战略有效性和透明度的从业者和政策制定者提供了有价值的见解。
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引用次数: 0
STRATEGY FOR INCREASING THE COMPETITIVENESS OF SMEs IN THE ERA OF SOCIETY 5.0 社会5.0时代提高中小企业竞争力的策略
Hendra Dwi Prasetyo
The emergence of Society 5.0 has ushered in a new era of heightened competition, urging Micro, Small, and Medium Enterprises (MSMEs) to navigate challenges creatively across realms spanning product innovation, marketing, product packaging, human resource development, and technology adoption. This study aims to delve into comprehensive strategies tailored to bolster the competitiveness of MSMEs within the context of Society 5.0. With a primary focus on countering the intensified competition induced by this paradigm shift, the research investigates key facets including product innovation, marketing strategies, product presentation, workforce development, and technological integration. Employing a qualitative research methodology grounded in literature study, this research endeavors to unravel potent strategies capable of equipping MSMEs with the tools not only to withstand but also to excel within the dynamic landscape of Society 5.0. By examining these strategies through the lens of qualitative analysis, this study contributes valuable insights for MSMEs seeking to thrive amidst the transformative currents of Society 5.0, fostering sustainable growth and resilience in an era characterized by unprecedented competition and innovation.
社会5.0的出现开启了一个竞争加剧的新时代,促使微型、小型和中型企业(MSMEs)在产品创新、营销、产品包装、人力资源开发和技术采用等领域创造性地应对挑战。本研究旨在深入探讨在社会5.0背景下,为增强中小微企业竞争力而量身定制的综合策略。该研究主要关注如何应对由这种范式转变引起的激烈竞争,研究了包括产品创新、营销策略、产品展示、劳动力发展和技术集成在内的关键方面。本研究采用以文献研究为基础的定性研究方法,努力揭示有效的策略,使中小微企业不仅能够承受社会5.0的动态景观,而且能够在其中脱颖而出。通过定性分析的视角审视这些战略,本研究为寻求在社会5.0的变革潮流中茁壮成长的中小微企业提供了宝贵的见解,在一个前所未有的竞争和创新的时代促进可持续增长和弹性。
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引用次数: 0
THE EFFECT OF TAX BURDEN, FOREIGN OWNERSHIP, INTANGIBLE ASSETS AND BONUS MECHANISM ON TRANSFER PRICING 税负、外资持股、无形资产和奖励机制对转让定价的影响
Nur Hafifah, Chaidir Chaidir Djohar
In Indonesia, a country with a significant mining industry and a dynamic stock exchange, transfer pricing decisions among mining companies have become a subject of interest. These decisions involve determining the prices at which related entities within the same multinational corporation trade with each other. The complexity arises from the potential discrepancies between market prices and the prices set for intra-company transactions. This study aims to investigate the impact of Tax Burden, Foreign Ownership, Intangible Assets, and Bonus Mechanism on Transfer Pricing Decisions among Indonesian mining firms listed on the Stock Exchange from 2017 to 2021. Using purposive sampling, six mining companies were selected as the research sample. Employing Panel Data Regression Analysis via Eviews 9 software at a 5% significance level, the study finds that collectively, the independent variables significantly influence companies' choices for transfer pricing, as indicated by the F-test (F-statistic value = 13.07910, F-table value = 2.759). Regarding individual variables, Tax Burden lacks significant influence (p-value = 0.3819), while Foreign Ownership negatively impacts transfer pricing decisions (p-value = 0.002, t-statistic = -3.503829). Intangible Assets (p-value = 0.8969) and Bonus Mechanism (p-value = 0.6290) also do not significantly influence transfer pricing. The study concludes that investors should cautiously analyze company policies due to varied motivations for transfer pricing, and recommends government review of policies to curb detrimental transfer pricing practices. The limited number of multinational mining companies and scarce information on their transfer pricing practices are study limitations.
印度尼西亚是一个拥有重要采矿业和活跃的证券交易所的国家,矿业公司之间的转让定价决定已成为一个令人感兴趣的问题。这些决策涉及确定同一跨国公司内相关实体相互贸易的价格。这种复杂性源于市场价格与公司内部交易定价之间的潜在差异。本研究旨在探讨税负、外资所有权、无形资产和奖金机制对2017 - 2021年印尼证券交易所上市矿业公司转让定价决策的影响。采用有目的抽样的方法,选取6家矿业公司作为研究样本。采用Eviews 9软件进行面板数据回归分析,在5%显著性水平下,研究发现自变量总体上显著影响企业的转移定价选择,f检验表明(f统计值= 13.07910,f表值= 2.759)。就个体变量而言,税负对转让定价决策的影响不显著(p值= 0.3819),外资持股对转让定价决策的影响为负(p值= 0.002,t-statistic = -3.503829)。无形资产(p值= 0.8969)和奖励机制(p值= 0.6290)对转让定价也没有显著影响。该研究的结论是,投资者应谨慎分析公司政策,因为不同的动机转移定价,并建议政府审查政策,以遏制有害的转移定价行为。跨国矿业公司数量有限,关于它们转让定价做法的资料稀少,这是研究的局限性。
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引用次数: 0
ANALYSIS OF PRODUCT QUALITY AND PRODUCT INNOVATION ON CONSUMER LOYALTY OF CONVECTION COMPANIES 对流企业产品质量与产品创新对消费者忠诚度的影响分析
None Nurminingsih, Rahayu Somalua, Mei Supriyani, Hammad Bawazir
In today's competitive marketplace, businesses face the ongoing challenge of fostering consumer loyalty to sustain their market presence and growth. The purpose of this study is to examine the effect of Product Quality and Product Innovation on Consumer Loyalty of Fizzul Putra Mandiri Convection in Jombang Regency. The study population consists of consumers from Fizzul Putra Mandiri Convection in Jombang Regency, specifically regular customers. This research employs a quantitative approach, with a fixed sample size of 85 regular consumers. Drawing from information provided by Fizzul Putra Mandiri Convection, the sampling method utilizes the saturated sample technique, encompassing the entire population as respondents. Data were collected through a questionnaire and processed using the Structural Equation Model (SEM) with SmartPLS 3 software. The results revealed that product quality had an insignificantly positive effect on consumer loyalty. This suggests that higher product quality is associated with increased consumer loyalty, though the effect is not statistically significant. In other words, a minor increase in product quality leads to a slight rise in consumer loyalty, and a slight decrease in product quality results in a slight decrease in consumer loyalty. Conversely, product innovation significantly and positively influences consumer loyalty, indicating that higher levels of product innovation led to higher consumer loyalty, while lower levels of product innovation result in lower consumer loyalty. Additionally, the study demonstrates a positive and significant correlation between product quality and product innovation. This suggests that higher product quality is linked to greater product innovation, whereas lower product quality is associated with reduced product innovation.
在当今竞争激烈的市场中,企业面临着培养消费者忠诚度以维持其市场占有率和增长的持续挑战。本研究旨在探讨产品品质与产品创新对中邦菲祖尔曼陀罗对流顾客忠诚度的影响。研究人群包括来自忠邦县Fizzul Putra Mandiri Convection的消费者,特别是常客。本研究采用定量方法,固定样本量为85名普通消费者。根据Fizzul Putra Mandiri Convection提供的信息,抽样方法采用饱和抽样技术,将整个人口作为受访者。通过问卷收集数据,并使用SmartPLS 3软件进行结构方程模型(SEM)处理。结果显示,产品质量对消费者忠诚度有不显著的正向影响。这表明,较高的产品质量与消费者忠诚度的增加有关,尽管这种影响在统计上并不显著。换句话说,产品质量的小幅提高导致消费者忠诚度的小幅上升,产品质量的小幅下降导致消费者忠诚度的小幅下降。反之,产品创新显著正向影响消费者忠诚度,表明产品创新水平越高,消费者忠诚度越高,产品创新水平越低,消费者忠诚度越低。研究还发现,产品质量与产品创新之间存在显著的正相关关系。这表明,更高的产品质量与更大的产品创新有关,而更低的产品质量与更少的产品创新有关。
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引用次数: 0
THE INFLUENCE OF LEADERSHIP STYLE AND WORK DISCIPLINE ON THE PERFORMANCE OF MAKASSAR CITY EDUCATION OFFICE EMPLOYEES 领导风格与工作纪律对望加锡市教育厅员工绩效之影响
Elsi Mayori, Muhammad Ichwan Musa, Uhud Darmawan Natsir, Romansyah Sahabuddin, Abdi Akbar
Leadership style and work discipline are recognized as pivotal elements that shape the behaviors, attitudes, and outcomes of employees within an organization. Leadership style pertains to the approach adopted by leaders to guide, motivate, and manage their subordinates, while work discipline involves the adherence to established rules, regulations, and norms within the workplace. This study aimed to investigate the impact of leadership style and work discipline on the performance of employees within the Makassar City Education Office. The research comprised a total of 94 employees from this office. Employing a quantitative research approach, the study involved quantitative analysis to evaluate the research hypothesis, utilizing IBM SPSS version 25 software. The findings revealed a positive and substantial influence of both leadership style and work discipline on employee performance. This conclusion was drawn from a t-statistic value of -2.655, which was less than the t-table value (1.66177), and a significance value of 0.000, indicating statistical significance (p < 0.05). The outcomes also demonstrated the significant impact of work discipline and leadership style on employee performance, with a calculated F-value of 25.215, surpassing the threshold of 3.10, and a significance value of 0.000, further confirming the significance of the findings (p < 0.05).
领导风格和工作纪律被认为是塑造组织内员工行为、态度和结果的关键因素。领导风格是指领导者指导、激励和管理下属的方式,而工作纪律则是指遵守工作场所的既定规则、规定和规范。本研究旨在探讨领导风格和工作纪律对望加锡市教育局员工绩效的影响。这项研究共调查了该办公室的94名员工。本研究采用定量研究方法,采用IBM SPSS version 25软件进行定量分析,对研究假设进行评估。研究结果显示,领导风格和工作纪律对员工绩效都有积极而实质性的影响。得出这一结论的t统计值为-2.655,小于t表值(1.66177),显著性值为0.000,具有统计学显著性(p <0.05)。结果还显示,工作纪律和领导风格对员工绩效的影响显著,计算出的f值为25.215,超过了3.10的阈值,显著性值为0.000,进一步证实了研究结果的显著性(p <0.05)。
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引用次数: 0
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CAPITAL STRUCTURE, AND STOCK PRICE ON FIRM VALUE 企业社会责任、资本结构和股票价格对企业价值的影响
Indah Majidah, Desi Jelanti
Corporate social responsibility (CSR), capital structure, and stock prices have garnered significant attention due to their potential impact on a firm's overall value. Corporate social responsibility involves a company's commitment to ethical and sustainable practices, extending beyond profit generation to encompass social and environmental considerations. On the other hand, capital structure reflects a company's financing composition, encompassing the balance between debt and equity. Stock prices reflect the market's perception of a company's worth and performance. This research aimed to analyze the influence of corporate social responsibility, capital structure, and stock prices on firm value within the banking sub-sector companies during the period 2017-2021. The study utilized panel data regression as its analytical technique. The sample was selected using purposive sampling from secondary data, specifically financial reports. The analysis included 33 companies observed over a 5-year period, resulting in a total of 165 data points for the investigation. Hypothesis testing was conducted using the Eviews series 9 application. The findings from the tests indicated a statistically significant simultaneous impact of corporate social responsibility, capital structure, and stock prices on firm value. However, the research revealed that corporate social responsibility, when assessed independently, did not exhibit a statistically significant impact on firm value. Conversely, the analyses demonstrated that both capital structure and stock prices had a statistically significant partial effect on firm value.
企业社会责任(CSR)、资本结构和股票价格因其对公司整体价值的潜在影响而备受关注。企业社会责任包括公司对道德和可持续实践的承诺,不仅限于创造利润,还包括对社会和环境的考虑。另一方面,资本结构反映了公司的融资构成,包括债务和股权之间的平衡。股票价格反映了市场对公司价值和业绩的看法。本研究旨在分析2017-2021年期间银行分行业公司的企业社会责任、资本结构和股价对公司价值的影响。本研究采用面板数据回归作为分析技术。样本是使用有目的的抽样从二手数据中选择的,特别是财务报告。该研究对33家公司进行了为期5年的分析,共收集了165个数据点。使用Eviews series 9应用程序进行假设检验。测试结果表明,企业社会责任、资本结构和股票价格对企业价值的同时影响具有统计学意义。然而,研究表明,当独立评估时,企业社会责任对企业价值的影响在统计上并不显著。相反,分析表明,资本结构和股票价格对公司价值有统计上显著的部分影响。
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引用次数: 0
THE INFLUENCE OF OWNERSHIP STRUCTURE, FREE CASH FLOW, AND COMPANY GROWTH ON DIVIDEND POLICY 股权结构、自由现金流和公司成长性对股利政策的影响
Median Kristianti Harefa, Desi Jelanti
Dividend policy is a critical decision concerning the distribution of company profits, determining how much profit will be distributed as dividends and how much will be retained as retained earnings. Therefore, companies must carefully consider these factors when making decisions regarding their dividend policy. This study aims to examine the influence of Ownership Structure, Free Cash Flow, and Company Growth on Dividend Policy. The subjects of this research are companies included in the LQ 45 index listed on the Indonesia Stock Exchange for the period of 2017-2021. The methodology used is regression analysis using Panel Data, and the sampling technique employed is purposive sampling. Based on the test results, it is found that the variables Managerial Ownership Structure and Company Growth have a positive and significant impact on Dividend Policy, affecting decisions made by companies for the welfare of shareholders. On the other hand, Free Cash Flow shows a negative and insignificant effect on Dividend Policy, indicating that the greater the free cash flow, the smaller the dividend shared by the company.
股利政策是一项关于公司利润分配的关键决策,它决定了多少利润将作为股息分配,多少利润将作为留存收益保留。因此,公司在制定股息政策时必须仔细考虑这些因素。本研究旨在探讨股权结构、自由现金流和公司成长性对股利政策的影响。本研究的对象是2017-2021年期间在印度尼西亚证券交易所上市的lq45指数中包含的公司。使用的方法是使用面板数据的回归分析,采用的抽样技术是有目的抽样。根据检验结果,我们发现管理层股权结构和公司成长性这两个变量对股利政策有显著的正向影响,影响公司为股东福利而做出的决策。另一方面,自由现金流对股利政策的影响为负且不显著,说明自由现金流越大,公司分得的股利越小。
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引用次数: 0
SALE OF SECOND-HAND AND REMANUFACTURED COMPONENTS OF CONSTRUCTION EQUIPMENT: AN EMPIRICAL STUDY OF USER PERCEPTION IN ANDHRA PRADESH 安得拉邦建筑设备二手和再制造部件的销售:用户感知的实证研究
Sreedhar Polavarapu, Narasimha Rao Vemula
The construction industry plays a pivotal role in shaping infrastructure and development, contributing significantly to economic growth and urbanization. In recent times, the sector has been seeking innovative ways to maximize efficiency, reduce costs, and promote sustainability. One promising avenue is the exploration of second-hand and remanufactured components for construction equipment, which has the potential to bring about substantial benefits for both businesses and the environment. This study explores the utility, availability, and compatibility of second-hand and remanufactured components for construction equipment, aiming to determine their potential to enhance machine productivity and contribute to revenue growth. The research methodology employs quantitative analysis to collect data from second-hand dealers across Andhra Pradesh. Additionally, consumer behavior is observed during the purchase of second-hand components, with a focus on relevant focus groups in this region. The study reveals that customer awareness and understanding of the technical aspects, usability, price comparisons, and compatibility of second-hand construction equipment parts are limited. Due to the lack of accessible testing facilities for remanufactured parts, customers often rely on their instincts and past experiences. Despite this, customers generally hold a positive perception of purchasing second-hand or remanufactured components. Furthermore, the high costs and scarcity of original parts at authorized dealerships drive customers towards buying components from the second-hand market.
建筑业在塑造基础设施和发展方面发挥着关键作用,对经济增长和城市化做出了重大贡献。近年来,该行业一直在寻求创新方法,以最大限度地提高效率,降低成本,促进可持续发展。一个有希望的途径是探索建筑设备的二手和再制造部件,这有可能为企业和环境带来实质性的好处。本研究探讨建筑设备中二手和再制造部件的效用、可用性和兼容性,旨在确定它们提高机器生产率和促进收入增长的潜力。研究方法采用定量分析,从安得拉邦的二手经销商那里收集数据。此外,观察消费者在购买二手部件过程中的行为,重点关注该地区的相关焦点群体。研究表明,客户对二手建筑设备部件的技术方面、可用性、价格比较和兼容性的认识和理解是有限的。由于缺乏对再制造零件的无障碍测试设施,客户通常依靠他们的直觉和过去的经验。尽管如此,消费者普遍对购买二手或再制造部件持积极态度。此外,授权经销商原装零件的高成本和稀缺性促使消费者从二手市场购买零件。
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引用次数: 0
THE INFLUENCE OF CREDIT RISK AND LIQUIDITY RISK ON THE PERFORMANCE OF BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE 信用风险和流动性风险对印尼证券交易所上市银行业绩的影响
Zalfa Zafira Priana, Siti Laksmi Maharani, Farah Margaretha Leon
In recent years, the banking sector in Indonesia has attracted significant attention due to its role in the country's economic development. As a vital component of the financial system, banks play a crucial role in allocating funds, supporting economic activities, and ensuring financial stability. Amidst the evolving landscape of financial markets and regulatory changes, understanding the factors that influence the performance of conventional banks has become a pertinent area of research. This study aims to test and analyze the effect of credit risk, measured by non-performing loans, and liquidity risk, measured by liquid assets to total assets, as well as control variables such as bank size, gross domestic product, and inflation on bank performance, measured by return on assets in 39 conventional banks listed on the Indonesia Stock Exchange for 5 years (2016 - 2020). This study employs a quantitative approach, utilizing panel data analysis – a blend of time series and cross-sectional data. The results of the analysis show that non-performing loans have a negative and significant effect on return on assets. Liquid assets to total assets also have a negative and significant effect on return on assets. The control variable of bank size has a positive and significant effect on return on assets. Similarly, the control variable of gross domestic product has a positive and significant effect on return on assets. Additionally, the inflation control variable has a positive and significant effect on return on assets.
近年来,印度尼西亚的银行业由于其在国家经济发展中的作用而引起了极大的关注。银行作为金融体系的重要组成部分,在配置资金、支持经济活动、保障金融稳定方面发挥着至关重要的作用。在不断变化的金融市场和监管变化中,了解影响传统银行绩效的因素已成为一个相关的研究领域。本研究旨在检验和分析信用风险(以不良贷款衡量)和流动性风险(以流动资产占总资产衡量),以及银行规模、国内生产总值和通货膨胀等控制变量对银行绩效的影响,以资产回报率衡量,在印度尼西亚证券交易所上市的39家传统银行5年(2016 - 2020)。本研究采用定量方法,利用面板数据分析-时间序列和横截面数据的混合。分析结果表明,不良贷款对资产收益率具有显著的负向影响。流动资产占总资产的比例对资产收益率也有显著的负向影响。控制变量银行规模对资产收益率有显著的正向影响。同样,控制变量国内生产总值对资产收益率也有显著的正向影响。此外,通货膨胀控制变量对资产收益率有显著的正向影响。
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引用次数: 0
THE MEDIATING ROLE OF GOOD CORPORATE GOVERNANCE ON THE EFFECTS OF LIQUIDITY AND FIRM GROWTH ON DIVIDEND POLICY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2019 TO 2021 2019 - 2021年在印尼证券交易所上市的制造业公司,良好公司治理对流动性和公司成长对股息政策影响的中介作用
Aminatud Dawa'a El Badry, None Mardi, I Gusti Ketut Agung Ulupui
The determination of an appropriate dividend policy is influenced by various internal and external factors, including a company's financial health, growth prospects, and governance practices. In recent years, scholars and practitioners have shown a growing interest in understanding the intricate relationship between dividend policy and factors such as liquidity, company growth, and corporate governance. This study aims to examine the effect of liquidity and company growth on dividend policy mediated by good corporate governance in manufacturing companies listed on the Indonesia Stock Exchange. The research method used is quantitative with secondary data obtained by compiling annual financial reports from the Indonesian Stock Exchange website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The sample selection used a purposive sampling technique which amounted 111 samples. The data analysis technique in this study is path analysis used SmartPLS software. The results showed that liquidity had a significant negative effect on dividend policy, company growth had no effect on dividend policy, liquidity had a significant negative effect on good corporate governance, company growth had a significant positive effect on good corporate governance, good corporate governance had a significant positive effect on dividend policy, good corporate governance is able to mediate liquidity on dividend policy in a negatively significant, and good corporate governance is able to mediate company growth on dividend policy in a positively significant.
适当的股利政策的确定受到各种内部和外部因素的影响,包括公司的财务状况、增长前景和治理实践。近年来,学者和从业者对了解股息政策与流动性、公司成长和公司治理等因素之间的复杂关系越来越感兴趣。本研究旨在考察印尼证券交易所上市的制造业公司在良好的公司治理下,流动性和公司成长对股息政策的影响。本文采用定量研究方法,通过编制印尼证券交易所网站上的年度财务报告获得二手数据。本研究中的人口是2019-2021年在印度尼西亚证券交易所上市的制造业公司。样本选择采用有目的抽样技术,共111个样本。本研究的数据分析技术是路径分析,使用SmartPLS软件。结果表明:流动性对股利政策有显著的负向影响,公司成长性对股利政策没有影响,流动性对良好的公司治理有显著的负向影响,公司成长性对良好的公司治理有显著的正向影响,良好的公司治理对股利政策有显著的正向影响,良好的公司治理能够中介流动性对股利政策的负向显著影响;而良好的公司治理能够对股利政策对公司成长性产生正显著的中介作用。
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引用次数: 0
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MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES
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