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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Paradigma Akuntansi
Setijaningsih , Herlin Tundjung
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Economics, Econometrics & Finance Social Sciences

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The Effect of Profitability and Dividends on Capital Intensity Moderated by Corporate Social Responsibility Kesumawati, Kesumawati; Magdalena, Maria; Setijaningsih , Herlin Tundjung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3550

Abstract

Capital intensity is crucial for enhancing competitiveness in Indonesia’s manufacturing sector, yet the influence of financial and non-financial factors remains underexplored. This study aims to examine the direct and simultaneous effects of profitability, dividend policy, and Corporate Social Responsibility on capital intensity in manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2023. A quantitative approach was employed, using purposive sampling to select 52 firms with complete financial and sustainability reports, resulting in 260 firm-year observations. Data were analyzed using multiple linear regression with robust techniques to address non-normal data distribution. The findings reveal that profitability, measured by Return on Assets, significantly increases capital intensity by enabling fixed asset investments. Dividend policy, measured by Dividend Yield, positively affects capital intensity by signaling financial stability to investors. Corporate Social Responsibility, measured by the sustainability disclosure index, enhances capital intensity through improved efficiency and stakeholder trust. Collectively, these variables significantly influence capital intensity, explaining a substantial portion of its variation. The study concludes that integrating profitability, dividend policy, and Corporate Social Responsibility strengthens capital allocation strategies, offering insights for firms to optimize fixed asset utilization and enhance competitiveness in Indonesia’s manufacturing sector.
FAKTOR-FAKTOR YANG MEMPENGARUHI DEVIDEND POLICY PADA PERUSAHAAN FOOD AND BEVERAGE Clarentina, Viona; Setijaningsih , Herlin Tundjung
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32453

Abstract

This study aims is to prove the effect of factors that affecting Dividend Policy of Food & Beverage companies. Sampling method used in this research is the purposive sampling method by finding 10 samples of Food & Beverage companies. This research was conducted by testing hypotheses on each variable that had been determined by performing multiple regression of panel data using the E-Views 12 software. The results from this study state that Liquidity have positive and significant influence on Dividend Policy. However Profitability have negative and significant influence on Dividend Policy and Leverage have positive and non significant influence on Dividend Policy.
Co-Authors Clarentina, Viona Kesumawati, Kesumawati Maria Magdalena