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All Journal Jurnal Reviu Akuntansi dan Keuangan JUIMA : Jurnal Ilmu Manajemen EKONOMIS : Journal of Economics and Business Jurnal Mantik Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi Kontemporer Akubis: Jurnal Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Dharma Jnana JURNAL AKUNTANSI DAN BISNIS Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat Journal of Sustainable Community Development Sama Jiva Jnanam (International Journal of Social Studies) JAS (Jurnal Akuntansi Syariah) SENEMA Jurnal Ilmiah Manajemen Dan Kewirausahaan
I Kadek Bagiana
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Examining Dividend Policy's Impact on Stock Returns with Profitability and Liquidity Analysis I Gede Cahyadi Putra; Kadek Apriada; I Kadek Bagiana
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): June 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.2973

Abstract

This research aims to address the lack of existing literature on the correlation between dividend policy and stock performance in the banking industry. This paper examines the intervention mechanisms that mediate the relationship between dividend policy and stock returns, with a specific focus on profitability and liquidity as determining factors. This research uses a quantitative approach by collecting secondary data from annual reports of banking companies listed on the Indonesia Stock Exchange and company websites, as well as a sample of 13 banking companies. According to the research findings, profitability has a notable positive impact on dividend policy, whereas liquidity has a significant negative impact. Nevertheless, both profitability and liquidity do not directly impact stock returns. Dividend policy does not directly impact stock returns. The data suggest that the link between these factors is not linear, and the dividend policy variable does not operate as a mediator for the impact of profitability or liquidity on stock returns. These findings suggest that it is important to consider other factors that may affect the relationship between dividend policy and stock returns. Additionally, it highlights the significance of utilizing diverse and knowledge-based investment strategies to maximize shareholder value in the context of the capital market.
Corporate Governance and Financial Performance: The Moderating Role of Managerial Ownership I Kadek Bagiana; Putu Pande R. Aprilyani Dewi; Made Denny Oktaryana; Putu Ayu Anggya Agustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v11i1.7442

Abstract

This study investigates the role of managerial ownership as a primary internal governance mechanism in moderating the impact of growth dynamics on firm profitability within a capital-intensive industry. Focusing on Indonesian energy companies listed on the Indonesia Stock Exchange during 2022–2024, the study investigates the effects of the Investment Opportunity Set (IOS) and Asset Growth (AG) on financial performance (ROA) and tests Managerial Ownership (MOWN) as a moderating variable. Using a balanced panel of 39 firms (117 firm-year observations) and applying moderated regression analysis within a panel-data framework, the estimation indicates that IOS is negatively and significantly associated with ROA, suggesting that higher market-implied growth opportunities coincide with lower contemporaneous profitability in the sampled period. In contrast, AG shows a positive and significant effect on ROA, implying that realized asset expansion is, on average, associated with improved profitability. Managerial ownership does not exhibit a significant direct effect on ROA, however it plays a contingent role through interaction effects. Specifically, MOWN weakens the negative IOS–ROA relationship and dampens the positive AG–ROA relationship, indicating that managerial equity stakes condition how growth expectations and realized expansion translate into profitability. These findings extend agency-based insights on investment efficiency in high CAPEX settings and offer practical implications for boards and investors regarding the governance conditions under which growth becomes more or less profitable.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Sagung Istri Pramanaswari Desak Ayu Sriary Bhegawati Dewi, I Gusti Agung Mas Tika Purnama Dwipayana, Cokorda Ngurah Eka Setiawati, Luh Pande Gusti Ayu Kerisna Yanti I Dewa Made Arik Permana Putra I Gede Cahyadi Putra I Gusti Ayu Puspita Nila Putri I Komang Oka Permadi I Komang Suryadnya Diputra I Made Sudiartana, I Made I Nyoman Kusuma Adnyana Mahaputra I Putu Edy Arizona I Putu Indra Permana Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Putu Meita Puspa Aristanti Ida Ayu Ratih Manuari Kadek Apriada Kadek Apriada, Kadek Kadek Indah Kusuma Dewi Komang Devi Novita Sari Luh Pande Eka Setiawati Luh Putri Mas Mirayani M Doni Permana Putra Made Denny Oktariyana Made Denny Oktaryana Meita Risma Cahyani Meita Risma Cahyani Murti, Ni Putu Mita Ari Natalia, Ketut Dewi Ni Kadek Nonik Rasminingsih Ni Ketut Yuni Dewantari Ni Luh Nyoman Sherina Devi Ni Luh Putu Uttari Premananda Ni Made Dita Pradnyani Ni Nyoman Ayu Suryandari Ni Putu Shinta Dewi Nyoman Yudiarini Pebrianti, Ni Gusti Ayu Trisna Premananda, Ni Luh Putu Uttari Primadona, Ida Ayu Lidya Putri, Ni Kadek Dinda Lestari Putu Ayu Anggya Agustina Putu Ayu Anggya Agustina Putu Ayu Diah Widari Putri Putu Diah Kumalasari Putu Pande R. Aprilyani Dewi RR. Maria Yulia Dwi Rengganis Setiawati, Luh Pande Eka Theresa Febrianti Nasam Wedayanti, Ni Made Erna Yura Karlinda Wiasa Putri