Joshua Reinaldo, Ardiansyah
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara Jakarta

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PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN RESIKO BISNIS SEBAGAI MODERASI Joshua Reinaldo, Ardiansyah
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.976 KB) | DOI: 10.24912/jpa.v2i1.7128

Abstract

The purpose of this research is to analyze the effect of profitability and liquidity on dividend payout policy with business risk as moderating variable. Sample of 33 from 163 was selected from Indonesia Stock Exchange in 2015-2017. This research used Multiple linear regressionand Moderated Regression Analysis (MRA) to analyze the collected data on this research. The result of this research indicate that profitability and liquidity have a positive and significant influence to dividend payout policy. Business risk able to moderate there lationship between liquidity and dividend payout policy by weakening the relationship, but business risk not able moderate the relationship between profitability and dividend payout policy.