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All Journal Widya Akuntansi dan Keuangan
Ni Luh Gede Intan Sri Devi
Universitas Hindu Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI PEMODERASI Ni Luh Gede Intan Sri Devi; Ni Ketut Muliati
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.289 KB) | DOI: 10.32795/widyaakuntansi.v1i2.385

Abstract

The company's dividend policy has an important influence on many parties involved in the community. For shareholders or investors, cash dividends are the rate of return on their investment with share ownership issued by the company, but management, cash dividends are cash outflows that reduce the company's cash. The purpose of this study was to determine the effect of profitability, investment opportunity set on cash dividend policy and to determine the effect of liquidity as a moderating variable between profitability and investment opportunity set against cash dividend policy.This research was conducted at a banking company registered on the Stock Exchange with a 5-year observation period, namely from 2011-2015. Data analysis techniques use moderated regression analysis (MRA). The results showed that Profitability and Investment opportunity set had an effect on the cash dividend policy. Liquidity can moderate the relationship between Profitability and Investment opportunity set against world dividend policy.
Co-Authors Ni Ketut Muliati