PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI

YUNUS, DHARMA TRIADI (2019) PENGARUH PROFITABILITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Tarumanagara Fakultas Ekonomi.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh profitabilitas dan investment opportunity cost yang dimoderasi oleh likuiditas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2017, dengan total 36 sampel perusahaan. Penelitian ini menggunakan data sekunder yang kemudian diolah dengan analisis regresi moderasi melalui EViews. Hasil penelitian ini menunjukkan bahwa profitabilitas dan investment opportunity cost berpengaruh terhadap kebijakan dividen. Penelitian ini juga menemukan bahwa likuiditas tidak dapat memoderasi pengaruh profitabilitas dan investment opportunity cost terhadap kebijakan dividen. Kata kunci: Profitabilitas, Investment Opportunity Cost (IOS), Likuiditas, Kebijakan Dividen. The purpose of this study is to obtain empirical evidence on the effect of profitability, investment opportunity cost, profitability moderated by liquidity, investment opportunity cost moderated by liquidity on dividend policy of manufacturing companies that listed in Bursa Efek Indonesia (BEI) during 20142017, with a total of 36 samples. This study uses secondary data which were tested using moderated regression analysis with EViews. The result of this study suggests that profitability and investment opportunity set have effect on dividend policy. Results also report that liquidity have no effect in moderating the interaction between profitability and investment opportunity set on underpricing. Key words: Profitability, Investment Opportunity Set (IOS), Liquidity, Dividend Policy

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 29 Dec 2021 10:08
Last Modified: 29 Dec 2021 10:08
URI: http://repository.untar.ac.id/id/eprint/33316

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