文章基本信息

标题：LIKUIDITAS MEMODERASI PENGARUH PROFITABILTAS DAN INVESTMENT OPPORTUNITY SET (IOS) PADA KEBIJAKAN DIVIDEN
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作者：Putu Sri Ariandani ; I Ketut Yadnyana
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：17
期号：1
页码：615-634
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：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.
关键词：liquidity; profitability; investment opportunity set; dividend policy