Jurnal Riset Akuntansi Terpadu
Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu

Faktor-Faktor Yang Memperkuat dan Memperlemah Nilai Perusahaan

Akhmadi Akhmadi (Universitas SUltan Ageng Tirtayasa)
Bambang Mahmudi (Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
30 Apr 2020

Abstract

This study aims to build a research model to overcome the gap that occurs in the effect of dividend policy on firm value by including profitability as a moderating variable. The population of this research is 69 companies. While the sample is determined by 20 companies in the LQ-45 index, determined by purposive sampling technique, data analysis using descriptive statistics, regression moderating analysis, classic assumption test, partial test and moderation test. The results of the study prove that dividend policy has a significant direct relationship to the value of the company. Likewise, the profitability performance of companies in the LQ45 index has a significant directional relationship. Profitability performance in companies in the LQ45 index is not a variable that can provide a strong response either to the strengthening or weakening of dividend policy and corporate value.

Copyrights © 2020






Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...