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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Ekonomi Bisnis Indonesia
Rachmat Kartolo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Effect profitabilitas dan pajak terhadap keputusan pendanaan Dengan growth sebagai variabel moderating Rachmat Kartolo; Sugiyanto Sugiyanto
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 14 No. 1 (2019): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.47 KB) | DOI: 10.36310/jebi.v14i1.119

Abstract

Abstrak: Pengujian pada penelitian ini adalah untuk mengetahui PPh pajak perusahaan danprofitabilitas keputusan pendanaan dengan pertumbuhan perusahaan sebagai moderator. Populasidan sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar dibursa efek Indonesia pada tahun 2015-2018. Sampel yang digunakan oleh 18 perusahaanmenggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan alatprogram SPSS. Hasil penelitian ini menunjukkan Profitabilitas dan pengaruh pajak penghasilanperusahaan terhadap Keputusan Pendanaan. Sementara hasil dari setiap moderasi melemahkanhubungan antara pertumbuhan perusahaan tidak terbukti secara signifikan melemahkan hubunganantara pajak penghasilan perusahaan dan profitabilitas terhadap Pendanaan Keputusan.
INTERVINING DEBT POLICY THE EFFECT FREE CASH FLOW AND INVESTMENT OPPORTUNITY SET TO DIVIDEND POLICY Sugiyanto Sugiyanto; Rachmat Kartolo; Ali Maddinsyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 3 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i3.347

Abstract

This study aims to examine the effect of free cash flow and investment opportunity set on dividend policy with debt policy as an intervening variable. This type of research is quantitative causality using the population in this study is a consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The selection of data samples using purposive sampling technique. The analytical method used is path analysis. The results of this study indicate that free cash flow has a positive and significant effect on debt policy, investment opportunity set has no effect on debt policy, free cash flow has a positive and significant effect on dividend policy, investment opportunity set has no effect on dividend policy, free cash flow and investment The opportunity set simultaneously influences the dividend policy, the debt policy does not mediate the effect of free cash flow on the dividend policy and the debt policy does not mediate the effect of the investment opportunity set on the dividend policy.
Co-Authors Ali Maddinsyah Sugiyanto Sugiyanto