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All Journal International Business and Accounting Research Journal
Akhmadi Akhmadi
Department of Management, Faculty of Economics and Business, University of Sultan Ageng Tirtayasa, Indonesia
Economics, Econometrics & Finance

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Measuring Liquidity as a Moderating Variable Akhmadi Akhmadi; Enok Nurhayati; Anisa Rahmawati
International Business and Accounting Research Journal Vol 7, No 1 (2023): January 2023
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v7i1.154

Abstract

This study aims at the liquidity ratio as a moderating factor in the relationship between profitability and dividend policy. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2008-2017. While the number of samples as many as 12 companies determined through the purposive sampling method. The analytical methods used are descriptive statistics, Moderated Regression Analysis (MRA), and hypothesis testing. The results of this study indicate that profitability has a significant effect on dividend policy. Meanwhile, Liquidity does not moderate the relationship between Profitability and Dividend Policy. The results of the study cannot be generalized due to the limitations of the research object only in the manufacturing sub-sector. In addition, the observed variables only use one proxy each. Further research should expand the object of research to several sub-sectors, and use several proxies for each of the variables studied.
Co-Authors Anisa Rahmawati Enok Nurhayati