EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Vol 3 No 3 (2022): February 2022

Dapatkah Earnings Quality Memoderasi Pengaruh Faktor Keuangan dan Non Keuangan terhadap Dividend Trend?

Mekani Vestari (STIE Bank BPD Jateng, Semarang)
Muhammad Yusuf (STIE Bank BPD Jateng, Semarang)



Article Info

Publish Date
25 Feb 2022

Abstract

This study aims to obtain empirical evidence that earnings quality strengthens / weakens the effect of profitability trend, leverage trend, liquidity trend, firm size trend, on dividend trend. The analysis method used is MRA (Multiple Regression Analysis). The analysis method used is MRA (Multiple Regression Analysis). The research object is all non-financial companies listed on the Indonesia Stock Exchange (BEI) in the 2014 to 2014 research period. 2018. The results show that earnings quality is able to strengthen the effect of the profitability trend, liquidity trend, and firm size trend on the dividend trend. This study is also able to prove that earnings quality is able to weaken the influence of the leverage trend on the dividend trend. Overall, the results of the study indicate that earnings quality is a purely moderating variable for the effect of profitability trend, leverage trend, liquidity trend, firm size trend on dividend trend

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Journal Info

Abbrev

ekuitas

Publisher

Subject

Economics, Econometrics & Finance

Description

1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10.Entrepreneurship, 11.E-Business, 12.Business Management, 13.Capital Market, 14.Risk ...