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All Journal YUME : Journal of Management Benefit : Journal of Bussiness, Economics, and Finance
Alfina Alfina
Universitas Indonesia Mandiri
Economics, Econometrics & Finance Education Health Professions Social Sciences

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Profitability Moderates The Effect Of Capital Structure And Dividend Policy On Stock Returns Alfina Alfina; Sufirna Nofri Yanti, Akhmad Akram Hirman, Addini Alifa Anwari
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11169

Abstract

This study examines the stock returns of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023, focusing on the moderating role of profitability in the relationship between capital structure, dividend policy, and stock returns. The research employs a quantitative approach using secondary data sourced from the Indonesian Stock Exchange. Data analysis was conducted using SPSS version 26, applying multiple linear regression and moderated regression analysis (MRA).The findings reveal that capital structure has a positive and statistically significant effect on stock returns. In contrast, dividend policy exhibits a negative but statistically insignificant effect on stock returns. Profitability moderates the relationship between capital structure and stock returns, weakening its impact. However, profitability does not moderate the relationship between dividend policy and stock returns.These findings provide valuable insights for managers and investors in making informed investment decisions.
Analisis Corporate Governance Terhadap Determinan CSRD Berdasarkan Standar AAOIFI (Studi Kasus Bank Umum Syariah Indonesia) Sufirna Nofri Yanti; Alfina Alfina; Susi Nofitasari
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 3 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i3.1812

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh tata Kelola dengan determinan CSRD yang sesuai dengan standar AAOIFI pada Bank Umum Syariah yang ada di negara Indonesia. Variabel tata kelola dalam penelitian ini mencakup Ukuran Dewan, Rapat Dewan, Ukuran Dewan Pengawas Syariah, dan Ukuran Komite Audit. CSRD sebagai variabel independen akan diukur mengunakan standar AAOIFI. Populasi merupakan semua Bank Umum Syariah yang terdaftar di OJK. Jumlah BUS yang dijadikan sampel sebanyak 11 Bank dengan kriteria sudah memiliki laporan tahunan yang dipublish pada website perusahaan. Analisis yang digunakan adalah SPSS versi 26.0 dengan alat analisis regresi berganda. Hasil penelitian Ukuran Dewan dan Ukuran Komite berpengaruh positif terhadap praktik pengungkapan CSR. Rapat Dewan dan Ukuran Dewan Pengawas Syariah tidak berpengaruh terhadap praktik CSRD. Kata Kunci : (CSRD, AAOIFI, tata kelola).
Co-Authors Sufirna Nofri Yanti Sufirna Nofri Yanti, Akhmad Akram Hirman, Addini Alifa Anwari Susi Nofitasari