E-JURNAL AKUNTANSI
Vol 17 No 1 (2016)

LIKUIDITAS MEMODERASI PENGARUH PROFITABILTAS DAN INVESTMENT OPPORTUNITY SET (IOS) PADA KEBIJAKAN DIVIDEN

Putu Sri Ariandani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Ketut Yadnyana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
06 Oct 2016

Abstract

This study aims to determine the effect of profitability on dividend policy, determine the effect of investment opportunity set on dividend policy, determine the effect of profitability on dividend policy with liquidity as moderating variable and determine the effect of investment opportunity set on dividend policy with liquidity as moderating variable. This study was performed on manufacturing companies listed in Indonesia Stock Exchange during the years 2012-2014. The sampling method that used is non-probability sampling with purposive sampling technique. Data collection method is a non-participant observation. Samples from this study as many as 30 companies. Data analysis technique is analysis moderate analysis (MRA). The results of the analysis show that profitability of positive and significant effect on dividend policy, IOS has no effect on dividend policy, liquidity can’t  moderate the effect of profitability on the dividend policy and liquidity can’t moderate effect of IOS on dividend policy.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...