ARTIKEL B-36: Liquidity and Profitability to Dividend Policy with IOS as Moderation at Manufacturing Companies Listed on IDX

Aldini, Erma Muqita and SANTOSO, BUDI and Putra, I Nyoman Nugraha Ardana (2018) ARTIKEL B-36: Liquidity and Profitability to Dividend Policy with IOS as Moderation at Manufacturing Companies Listed on IDX. International Journal of Science and Research (IJSR), 8 (6). pp. 28-36. ISSN 2319-7064

[img]
Preview
Text
ARTIKEL B-36.pdf

Download (1MB) | Preview
Official URL: https://www.ijsr.net/archive/v8i6/ART20198126.pdf

Abstract

Dividend policy is a decision on whether profits are earned the company will be distributed to investor as dividends or will detained in the form of retained earnings for future investment. IOS will have an impact on dividend policy because management will be faced agency conflicts with investor. This study aims to analyze the effect of liquidity and profitability on dividend policy with IOS as moderation at manufacturing companies listed on Indonesia Stock Exchange (IDX). The results of this study indicate that liquidity and profitability influenced positive and significant effect on dividend policy. IOS is proven to weaken the positive effect of liquidity and profitability on dividend policy. And, Investment opportunity set is proved as pure moderator variable on liquidity and profitability relationship against dividend policy.

Item Type: Article
Keywords (Kata Kunci): Liquidity, Profitability, Dividend Policy, IOS
Subjects: A General Works > AI Indexes (General)
Divisions: Fakultas Ekonomi
Depositing User: Dr. I Nyoman Nugraha Ardana Putra
Date Deposited: 29 Jun 2021 23:51
Last Modified: 29 Jun 2021 23:51
URI: http://eprints.unram.ac.id/id/eprint/22441

Actions (login required)

View Item View Item