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All Journal Jurnal Akuntansi dan Ekonomika
Satria, Reynaldi Surya
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Economics, Econometrics & Finance

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Konservatisme Akuntansi, Struktur Modal, dan Nilai Perusahaan: Kebijakan Dividen sebagai Variabel Moderasi Satria, Reynaldi Surya; Fauziyah, Fauziyah; Suaidah, Imarotus
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.11104

Abstract

This study aims to examine whether dividend policy moderates accounting conservatism and capital structure on firm value. The method used is quantitative. Strict screening of secondary data using purposive sampling obtained 17 companies in the non-primary consumption sub-sector of the Indonesia Stock Exchange between 2021 and 2024. MRA analysis and multiple linear regression were used in this study using SPSS 25. The findings show a positive and significant result between accounting conservatism and capital structure with company value, while dividend policy is unable to strengthen or weaken both relationships.
Co-Authors Fauziyah Fauziyah Imarotus Suaidah