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All Journal JURNAL AKUNTANSI DAN BISNIS
Cakra Lathif Hestapermana
Universitas BPD
Economics, Econometrics & Finance

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PENGARUH OVERINVESMENT TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI HUTANG DAN DEVIDEN Cakra Lathif Hestapermana; Suci Atinigsih
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1274

Abstract

This study aims to analyze the effect of overinvestment on firm performance, with debt and dividends as moderating variables. Using a quantitative approach and secondary data from annual financial reports, the study covers 47 technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Through purposive sampling, 27 companies were selected as the sample, resulting in a total of 96 observations. The data analysis techniques include descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) using EViews 12 software. The results show that overinvestment has a negative effect on firm performance. Debt is found to moderate the effect of overinvestment on firm performance, while dividends do not moderate this relationship.
Co-Authors Suci Atinigsih