Mariah, - and Meythi, - and Martusa, Riki (2012) Pengaruh Profitabilitas dan Kesempatan Investasi terhadap Kebijakan Dividen Tunai dengan Likuiditas Sebagai Variabel Moderating pada Emiten Pembentuk Indeks LQ 45 (Perioda 2008-2010). In: Seminar Nasional Akuntansi dan Bisnis (SNAB), 27 Maret 2012.
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Pengaruh Profitabilitas dan Kesempatan Investasi terhadap Kebijakan Dividen Tunai.pdf - Published Version Download (258Kb) |
Abstract
This study purposes to determine the effect of profitability and investment opportunities partially and simultaneously to the Dividend Payout Ratio and liquidity as a moderating variable on the issuer forming the LQ 45. The study was conducted on 15 companies whose shares are included in the index LQ 45 period December 2007 to December 2010 in Indonesian Stock Exchange. Dependent variable in this study is Dividend Payout Ratio (DPR), while the return on Equity (ROE) and Sales Growth (SG) as independent variables, and the Current Ratio (CR) as a moderating variable. This study used Moderated Regression Analysis as a method of data analysis. Results of this study found that the profitability and investment opportunities do not affect the partial and simultaneous Dividend Payout Ratio on the liquidity as a moderating variable.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Return on Equity, Sales Growth, Current Ratio, and Dividend Payout Ratio |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Perpustakaan Maranatha |
| Date Deposited: | 30 May 2012 07:21 |
| Last Modified: | 30 May 2012 07:21 |
| URI: | http://repository.maranatha.edu/id/eprint/1348 |
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