Jurnal Paradigma Akuntansi
Vol. 6 No. 2 (2024): April 2024

FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Denisha, Michelle (Unknown)
Widyasari, Widyasari (Unknown)



Article Info

Publish Date
29 Apr 2024

Abstract

This study aims to determine the effect of total asset turn over, investment opportunity set, liquidity, and profitability on dividend policy using profitability as moderating variable. The research is based on documentation of the basic industry and chemicals listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The research finds that total asset turn over has a positive and significant effect on dividend policy, investment opportunity set has a negative and insignificant effect on dividend policy, liquidity has a negative and insignificant effect on dividend policy, profitability has a positive and significant effect on dividend policy, profitability is able to moderate the influence of total asset turn over on dividend policy while profitability is not able to moderate the influence of investment opportunity set and liquidity on dividend policy.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...