Jurnal Ekonomi, Akuntansi dan Perpajakan
Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

Pengaruh Ukuran Perusahaan Dan Kebijakan Hutang Terhadap Kebijakan Dividen Dengan Return On Assets Sebagai Variabel Moderasi

Vivendi Lordwiek (Universitas Palangka Raya)
Sri Lestari Hendrayati (Universitas Palangka Raya)
Golda Belladonna Umbing (Universitas Palangka Raya)

Article Info

Publish Date
16 Apr 2024

Abstract

From 2018–2022, this research will look at the IDX30 index companies listed on the Indonesian stock market to investigate how company size, debt policy, and dividend policy relate to one another, with Return On Assets acting as a moderating variable. Using secondary data culled from annual reports, this study applies quantitative research methodologies. Using a purposive selection technique, fifteen IDX30 businesses were selected as part of the research. The data is examined using moderated regression analysis in particular. This research shows that dividend policy is affected by company size and debt policy. Large corporations may see few changes to their dividend policies as a result of a limited return on assets. Also, return on assets can't mitigate how debt policy impacts dividend policy.

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Journal Info
Jurnal Ekonomi, Akuntansi dan Perpajakan
Website

Abbrev

JEAP

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) adalah untuk mendiseminasikan, mengembangkan ...