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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Sanskara Ekonomi dan Kewirausahaan Innovative: Journal Of Social Science Research
Muhammad Amsal Nasution
STAI Barumun Raya Sibuhuan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

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The Analysis Role of Profitability as Moderating Variable in Relationship Between Free Cash Flow, Managerial Ownership, Dividend Policy and Opportunity Investment Prety Diawati; Pius Weraman; Rina Destiana; Muhammad Amsal Nasution; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6107

Abstract

With profitability acting as a moderator, the goal of this study was to ascertain the impact of managerial ownerships, free cash flow, and investment opportunities on dividend policy. For this study, the sample of manufacturing firms listed on the Stock Exchange between 2013 and 2017 was used. This study used 12 firms as its sample during a five-year period, making up a total of 60 companies. Purposive sampling is the technique employed. In this study, multiple regression was used to test the hypothesis and SPSS was used to determine the value of the absolute difference. The study's findings indicated that while managerial ownerships and the setting of investment opportunities don't have an impact on dividend policy, free cash flow does. Profitability isn't important when free cash flow, managerial ownerships, and investment opportunities are tempered by dividend policies.
Co-Authors Abdurohim Abdurohim Arief Yanto Rukmana Bilgies, Ana Fitriyatul Dasep Supriatna Diawati, Prety Eki Candra Eva Yuniarti Utami Fauzie Senoaji Frans Sudirjo Ghalib Suprianto Indri Yani Iwan Adinugroho Iwan Harsono Johanes P Kumagaya Mariani Moch Arif Hernawan Novi Yanti Rachma Yuliana Rina Destiana Sartika Yuliana Sri Purwati Utami, Desy Cahyaning Weraman, Pius