PENGARUH PERUBAHAN KEBIJAKAN DEVIDEN TERHADAP PERUBAHAN KINERJA KEUANGAN DENGAN PERUBAHAN RASIO AKTIVITAS SEBAGAI VARIABEL INTERVENING
Abstract: Lower dividend
distribution will increase retained earnings. Higher assets will increase
financial per.formance if the assets is well managed. The objective of this
research was to examine whether activity ratio's changes is a mediator on the
association between dividend policy' changes and financial performance's
changes or not. F((ty nine companies listed at Jakarta Stock Exchange at the
end 0.( 2004 that distributed their dividends for 2004 and 2004, were analyzed
by path analysis. The results show that activity ratio's changes isn't a
mediator on the association between dividend policy' changes and financial
performance's changes.
Keywords: dividend
distribution, dividend policy' changes, activity ratio's changes, financial
performance's changes
Penulis: Magdalena Nany,
Trisni Suryarini Maria
Kode Jurnal: jpakuntansidd110175
