Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal JASS (Journal of Accounting for Sustainable Society) Journal of Economics and Business UBS PENGABDIAN SOSIAL Trilogi Accounting & Business Research
Bhuana, Kadek Wisnu
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JASS (Journal of Accounting for Sustainable Society)

 1 
The Role of Company Size in Moderating the Effect of Profitability on Dividend Policy with Liquidity as a Control Bhuana, Kadek Wisnu
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1436

Abstract

Dividend policy is an important decision in financial management that affects shareholder welfare and the company's financial stability. In the banking industry in Indonesia, dividend policy is influenced by various factors, including profitability, liquidity and company size. This research aims to analyze the effect of profitability on dividend policy by considering company size as a moderating variable and liquidity as a control variable. Using banking data in Indonesia, the research results show that profitability has a significant influence on dividend policy, while company size strengthens this relationship. In addition, liquidity acts as a control factor that moderates financial flexibility in dividend distribution. This research contributes to understanding the factors that influence dividend policy in the banking sector and its implications for corporate financial strategies.
Co-Authors Adhi, Triyogo Moelyo Amelia Putri, Riana Azizah, Hafsatul Hutagaol, Layon H Hocben