A.A.Ayu Mirah Varthina Devi
Fakultas Ekonomi Universitas Udayana, Bali, Indonesia

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Pengaruh Profitabilitas Pada Kebijakan Dividen Dengan Likuiditas dan Kepemilikan Manajerial Sebagai Variabel Pemoderasi A.A.Ayu Mirah Varthina Devi; I Made Sadha Suardikha; I Gusti Ayu Nyoman Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.12.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.877 KB)

Abstract

Dividend policy became an important financial policies, not only in terms of management of the company, but also of shareholders. The shareholders will propose a dividend if the company managed to record a profit. The purpose of this study is to determine the effect of profitability on dividend policy and whether the liquidity and managerial ownership can moderate the effect of profitability on dividend policy. Sampling technique in this study using purposive sampling and sample 104 observations obtained after deducting the data outliers. And MRA multiple regression was used to analyze the data in this study. The results showed that the higher the profitability, the higher the dividend payout ratio (dividend policy), while liquidity and managerial ownership is not a variable moderating effect of profitability on dividend policy. Keywords: Profitability, Liquidity, Managerial Ownership, Dividend Policy