Jurnal Mantik
Vol. 5 No. 1 (2021): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)

Influence of Investment Opportunity Set, Effective Tax Rateand Firm Size on Dividend Policy with Liquidity as a Moderation Variable

Lintang Anggi Permatasari (STIE Bank BPD)

Article Info

Publish Date
28 Feb 2021

Abstract

This study aimed to analyze empirical evidence about the effect of investment opportunity set, effective tax rate, and firm size on dividend policy with liquidity as a moderating variable. This research uses 90 manufacture company listed at BEI in the periode 2014-2018. The analyze method used is SEM-PLS and sample selection was carried out using purposive sampling method. The results showed the investment opportunity set and firm size have a negative effect on dividend policy. Effective tax rate has a positive effect on dividend policy.Liquidity cannot moderate the effect of investment opportunity set and effective tax rate on dividend policy butliquidity moderate the effect of firm size on dividend policy.

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Journal Info
Jurnal Mantik
Website

Abbrev

mantik

Publisher

Institute of Computer Science

Subject

Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Jurnal Mantik (Manajemen, Teknologi Informatika dan Komunikasi) is a scientific journal in information systems/informati containing the scientific literature on studies of pure and applied research in information systems/information technology,Comptuer Science and management science and public ...