PENGARUH DEBT TO EQUITY RATIO INVESMENT OPPORTUNITYSET DAN PROFITABILITAS TERHADAP KEBIJAKAN DEVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL PEMODERASI (Studi Pada Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2005-2012)

Nur Asih, 10.05.52.0205
Wahyu Widati, Listyorini

Students´ Journal of Accounting and Banking
Vol 3, No 1 (2014): vol. 3 no. 1 edisi april 2014

The aim of this study is to examine the effect of the Debt to Equity Ratio,Invesment Opportunity Set and Profitability to Devidend Policy with Liquidity as a Moderating Variable.The present study used purposive sampling tecnique and sample derived from manufacturing company distributed devidend period 2005-2012. Result : DER and IOS does not significantly influence on dividend policy.ROA could significantly influence on dividend policy and likuidity could be used as moderating variable between ROA and DPR.Keywords: DER, IOS,. ROA, CR, DPR