DAMPAK INTERAKSI ANTARA KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN DALAM MENILAI PERUSAHAAN

Meythi Meythi (Program Pendidikan Profesi Akuntansi Universitas Kristen Maranatha Jl. Prof. Drg. Suria Sumantri, MPH No. 65, Bandung, 40164.)

Jurnal Keuangan dan Perbankan
Vol 16, No 3 (2012): September 2012

This research aimed to examine and know empirical evidence of the positive effect of debt policy on firms valuewith dividend policy as moderating variable. Samples used in this research were manufacturing companieslisted in Indonesia Stock Exchange in 4 years observation period (2007-2010). Total samples were 13 companies.The data were collected by using purposive sampling method. The result of moderated regression analysis(MRA) showed that debt policy did not effect firms value with dividend policy as moderating variable. Thus,the hypothesis of the research was not empirically supported.