Jurnal Akuntansi dan Pajak
Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023

FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN DEVIDEN DENGAN KEPUTUSAN INVESTASI SEBAGAI VARIABEL MODERATING

Elly Susanti (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)
Liper Siregar (Sekolah Tinggi Ilmu Ekonomi Sultan Agung)



Article Info

Publish Date
27 Jan 2023

Abstract

The purpose of this study is to identify factors affecting dividend policy (liquidity leverage and profitability) and to identify and analyze whether investment decisions can strengthen or weaken the effect of liquidity leverage and profitability on dividend policy. The study was conducted in the years 2016-2020 in the Food and Beverage sub-sector company and the sample was conducted by purposive sampling. Data analysis techniques include classical estimation testing hypothesis testing and residual testing. The results of this study partially show the hypothesis that liquidity has a significant positive effect leverage has a positive but insignificant effect and profitability has a significant negative effect on dividend policy while all variables (liquidity and profitability) have a significant effect. Positive effect. Investment decisions do not amplify the effects of liquidity and profitability on dividend policy

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...