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All Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Mardiyah Irna
University of Borneo Tarakan, Indonesia.
Economics, Econometrics & Finance

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Accounting Treatment of Dividend Policy in Moderating Company Performance on Company Valuation Yohanna Thresia Nainggolan; Ferica Christinawati Putri; Meylin Rahmawati; Kartini Rahmawati; Rizky Agusriyanti Irna; Mardiyah Irna
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2430

Abstract

This study aims to determine the accounting treatment of dividend policy in moderating the company's performance against the company's valuation in companies included in the LQ45 index for the 2018-2022 period. This study uses secondary data whose source comes from the annual financial statements on the Indonesia Stock Exchange, especially companies included in the LQ45 index. The analysis techniques used in this study are multiple regression analysis and Moderated Regression Analysis (MRA). This study shows the results that profitability proxied by return on equity has no effect on the company's valuation, the solvency ratio proxied by the debt to equity ratio has a significant influence on the company's valuation in a negative direction and the dividend policy proxied by the dividend payout ratio Able to moderate the ratio of profitability to company valuation and dividend policy is unable to moderate the ratio of solvency to company valuation which is proxied by the dividend discount model
Co-Authors Ferica Christinawati Putri Kartini Meylin Rahmawati Rizky Agusriyanti Irna Yohanna Thresia Nainggolan