Competitive Jurnal Akuntansi dan Keuangan
Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan

PERAN KEBIJAKAN DIVIDEN MEMEDIASI LEVERAGE DAN EARNING PER SHARE TERHADAP RETURN SAHAM

Astuti, Indri Puji (Unknown)
Faizah, Erna Nur (Unknown)
Lailiyah, Elliv Hidayatul (Unknown)



Article Info

Publish Date
21 Oct 2024

Abstract

This study aims to determine the dividend policy mediates leverage and earnings per share on stock returns in the LQ-45 Index Company for the 2016-2022 Period. This type of research is quantitative research using secondary data. The population in this study were LQ-45 Index Companies for the 2016-2022 Period. The sampling technique used purposive sampling so that 12 companies were obtained as samples. This study uses path analysis and sobel test with tools in the form of SPSS (Statistical Package for Social Science) computer software. The results of this study indicate that leverage has a negative effect on dividend policy, earning per share has no effect on dividend policy, leverage and earning per share have no effect on stock returns, dividend policy has no effect on stock returns, while dividend policy does not mediate leverage and earning per share on stock returns.

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Journal Info

Abbrev

competitive

Publisher

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...