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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Lembaran Sejarah Jurnal Pengabdian kepada Masyarakat Nusantara JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Paradigma Akuntansi Jurnal Pengabdian Masyarakat Ekonomi, Manajemen dan Akuntansi (JPMEMA) Dirkantara Indonesia International Journal of Application on Economics and Business SIMAS JURNAL PENGABDIAN MASYARAKAT
Octaviani, Dian
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Paradigma Akuntansi

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ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Octaviani, Dian; Hastuti, Rini Tri
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29812

Abstract

This study aims to examine the effect of free cash flow, leverage, and liquidity on dividend policy with firm size as moderating. The research data that is processed is from the financial statements of 2018 – 2020 on Manufacturing Companies that are legally registered on the IDX. Data samples were taken by purposive sampling. Data processing and analysis using multiple linear regression with the help of SPSS 25 program. The results showed that free cash flow had a positive and significant effect on dividend policy, leverage had an insignificant negative effect on dividend policy, liquidity had an insignificant positive effect on dividend policy. Moderation results show that firm size is not a moderating variable of the effect of free cash flow, leverage, and liquidity on dividend policy.
Co-Authors Aprilia, Natasya Angela Arrum Anggraini Darmawan Astrid Maria Esther, Astrid Maria Banjarnahor, Erliana Budi Yanti, Harti Dida Nurhaida Harris Effendi Haryanto, Jennifer Victoria Astari Ida Busnetty Iskandar, Layla Nurina Kartika Manulang, Fajra Muhammad Anshari, Muhammad MURTANTO Nasyrah, Ice Nurhafifah Amalina Putri Wulandari, Meliana Rayhan Fadillah Rical nur Udin Rini Tri Hastuti Rosintan , Lydia Santosa, Wahyuningsih Sumiyarti Sumiyarti, Sumiyarti