Akuntansi : Jurnal Akuntansi Integratif
Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021

Dividend Policy Sebagai Intervening Hubungan Rasio Keuangan Terhadap Firm Value Di BEI

Marhaenis Handoko Putro, Guruh (Unknown)
Wany, Eva (Unknown)



Article Info

Publish Date
30 Jun 2021

Abstract

Abstract The research objective is to examine the effect of liquidity, leverage and profitability on firm value through the intervening dividend policy variable. The sampling method used is purposive sampling method. The data analysis method in this research uses path analysis. The results of the research reveal that liquidity and profitability do not have a positive and significant effect on dividend policy. Leverage has a positive and significant effect on dividend policy. Liquidity and profitability do not have a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value. Dividend policy has no positive and significant effect on firm value. Liquidity and leverage indirectly have no positive and significant effect on firm value through dividend policy dividend. While profitability indirect but significant positive effect on firm value through dividend policy.

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting ...