Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025)

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Earnings Management, Firm Size, and Dividend Policy: Examining the Mediating Effect of Tax Avoidance

Authors
Catherine Wijaya1, *, Rasinta Ria Ginting1, Enda Noviyanti Simorangkir1, Tina Novianti Sitanggang1
1Faculty of Economics, Universitas Prima Indonesia (UNPRI), Medan, Indonesia
*Corresponding author. Email: wijaya.catherine01@gmail.com
Corresponding Author
Catherine Wijaya
Available Online 31 December 2025.
DOI
10.2991/978-94-6463-960-5_21How to use a DOI?
Keywords
Earnings Management; Firm Size; Dividend Policy; Tax Avoidance; Food and Beverage
Abstract

This research aims to analyze the effect of Earnings Management and Firm Size on Dividend Policy with Tax Avoidance as an intervening variable in Food and Beverage subsector companies, covering the period from 2019 to 2023. This study uses a quantitative approach with the Partial Least Square analysis method to test the relationship between variables. The secondary data used was obtained from the company’s annual financial statements during the study period, with samples selected using purposive sampling technique. The results showed that Earnings Management has no significant effect on Dividend Policy, while Firm Size has a positive effect on Dividend Policy. Tax Avoidance is not able to mediate the effect of Earnings Management and Firm Size on Dividend Policy in Food and Beverage companies listed on the Indonesia Stock Exchange.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2025
ISBN
978-94-6463-960-5
ISSN
2352-5428
DOI
10.2991/978-94-6463-960-5_21How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Catherine Wijaya
AU  - Rasinta Ria Ginting
AU  - Enda Noviyanti Simorangkir
AU  - Tina Novianti Sitanggang
PY  - 2025
DA  - 2025/12/31
TI  - Earnings Management, Firm Size, and Dividend Policy: Examining the Mediating Effect of Tax Avoidance
BT  - Proceedings of the International Conference on Economics, Business, Management and Accounting (ICEBesMA 2025)
PB  - Atlantis Press
SP  - 277
EP  - 285
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-960-5_21
DO  - 10.2991/978-94-6463-960-5_21
ID  - Wijaya2025
ER  -