Accounting and Business Journal
Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL

The Effect Of Profitability And Liquidity On Firm Value With Dividend Policy As Moderating Variable

Nurmadi, Ruswan (Unknown)
Novietta, Liza (Unknown)



Article Info

Publish Date
17 Jan 2022

Abstract

The purpose of this research aimed to analyze the effect of Profitability and Liquidity on Firm Value with Dividend Policy as moderating variable. This research used secondary data, which were financial reports from LQ-45 companies that were listed in the Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was moderated regression analysis. Based on the results of this research showed that the value of determination after moderation was greater than the value of determination before moderation, which meant that the moderating variable, Dividend Policy (PBV), can strengthen the influence of the Profitability (ROA) and Liquidity (CR) variables on the Firm Value (PBV) variable. Profitability (ROA) had a significant effect on Firm Value (PBV), Liquidity (CR) had a significant effect on Firm Value (PBV), Moderation 1 (DPR) could moderate the effect of Profitability (ROA) on Firm Value (PBV) and Moderation 2 (DPR) cannot moderate the effect of Liquidity (CR) on Firm Value (PBV).

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Journal Info

Abbrev

Accountingandbussinessjournal

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

The aim of this journal publication is to disseminate the conceptual thoughts or ideas and research results that have been achieved in the area of accounting Behavioural Accounting Financial Accounting Management Accounting Auditing Behavioral Finance Islamic finance Sharia Accounting Accounting ...