LIKUIDITAS MEMODERASI PENGARUH PROFITABILTAS DAN INVESTMENT OPPORTUNITY SET (IOS) PADA KEBIJAKAN DIVIDEN
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.
Penulis: Putu Sri Ariandani, I
Ketut Yadnyana
Kode Jurnal: jpakuntansidd160115
