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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 Aditya, Mohamad Ragil Akbarimansyah, Remi Akhmad Qomaru Zaman Alvinah, Ike Amanda Astri Pratiwi Febrianti Ani Haryati, Ani Anna Ida Sunaryo Purwiyanto Apriliana, Linda Aprillia, Ristha Eka Arrafah, Riva Nur Astutik, Erna Puji Athohillah, M. Azziky, Muhammad Daffa Baehaqi Beby Hilda Agustin Dwi Lestari Fadillah, Rama Afan Fathan, Muhammad Fatkhul Wahab, Fatkhul Fatmanegara, Fahmi Faturrohman, Aa Febrianti, Amanda Astri Paratiwi Fitri Agustriani Fitria Nur Hasanah Freddy Supriyadi Frida Lina Tarigan Gusri, Ariqoh Athallah Gusti Diansyah Hakim, Dr.Lukman Hanindita, Amelia Widya Hariawan, Ferry Heron Surbakti Iman, Muh Imarotus Suaidah Irwanto, Ade Iskandar Zulkarnain Isnaini Khozim, Ahmad Abdul Lestari, Ning Intan Lisaria Putri, Rumanintya Meldiansah, Reza Melki Melki Moh. Ihsan Moh. Ilham Cholid Mohamed, Che Abd Rahim Muhamad Nur Muhammad Hendri Mutakin, Manarul Iza Ningsih, Ellis Nurjuliasti Noor, M Wildan Novita, Aliya Putri Nur Rohmah Nur Rohmah Nurkhodijah, May Nursyamsiyah, Siti Oktaviani, Siti Paden, Oktavianus Padilah, Fitri Nur Pitora, Tobi Purwanti, Indriyani Samba Puspitorini, Palupi Rahmah, Mutiara Ramadhinda, Hannisa Ratna Ekawati Redho Yoga Nugroho Riris Aryawati Rivaldo, Muhammad Hamim Riyadi, Dede Rofiqi, Ainur Rosmiati Rosmiati Rozirwan . Runtuwene, Faithly Jabez Jefune Sabrina, Amalia Nur Sadsiwi, Kartini Mitayani Safitri, Leni Samsul Khabib Samuela, Joeanna Talita Satianingsih, Rarasaning Satria, Reynaldi Surya Setianegara, Cintarin Shera, Shinta Clarita Dwi Sigit Prihanto Utomo Simanjutak, Denis Andreas Siti Faizah Siti Mas'ula Slamet Arifin Sobah, Nurus Souhoka, Bagas Adiansyah Sri Luayyi Sunandes, Aris Susanti, Ester Mei Syafiq, Ahmad Zuhair Syahbani, Muhammad Fahri Syamsiar, Syamsiar Syarifah Gustiawa, Jubaedi Ahmad Sobari Taudlikhul Afkar Tengku Zia Ulqodry Vikria, Vikria Wafiq, Ahmad Ahsanul Wardani, Waqiah Nilam Wardatus Sholihah Whendasmoro, Raditya Galih Widiar Onny Kurniawan Wike Ayu Eka Putri Winarta, Yoga Yustiasih, Yustiasih Zamrodah, Yuhanin Zulakarnain, Iskandar