Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 9 No. 2 (2022)

Dividend Policy As Moderating The Effect Of Intellectual Capital And Insider Ownership On Stock Return

Akhmad Sigit Adiwibowo (Universitas Pamulang)
Nurma Yunitasari (Unknown)
Putri Nurmala (Unknown)



Article Info

Publish Date
05 Jul 2022

Abstract

This study aims to determine the effect of Intellectual Capital and Insider Ownership on Stock Return, and determine the effect of Dividend Policy in moderating the relationship beetween Intellectual Capital and Insider Ownership on Stock Return in LQ45 companies listed on Indonesia Stock Exchange for the 2016-2020 period. Based on the purposive sampling method, a sample of 26 companies was obtained. The analytical method used is descriptive statistical method using a moderation regression analysis tool. The results of this study indicate that Intellectual Capital and Insider Ownership have a significant effect on Stock Return. Dividend Policy can moderate the effect of Intellectual Capital on Stock Return. Dividend Policy is not able to moderate the effect of Insider Ownership on Stock Return.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...