Pengaruh Profitabilitas Pada Kebijakan Dividen Dengan Likuiditas dan Kepemilikan Manajerial Sebagai Variabel Pemoderasi

  • A.A.Ayu Mirah Varthina Devi Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
  • I Made Sadha Suardikha Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
  • I Gusti Ayu Nyoman Budiasih Fakultas Ekonomi Universitas Udayana, Bali, Indonesia

Abstract

Dividend policy became an important financial policies, not only in terms of management of the company, but also of shareholders. The shareholders will propose a dividend if the company managed to record a profit. The purpose of this study is to determine the effect of profitability on dividend policy and whether the liquidity and managerial ownership can moderate the effect of profitability on dividend policy. Sampling technique in this study using purposive sampling and sample 104 observations obtained after deducting the data outliers. And MRA multiple regression was used to analyze the data in this study. The results showed that the higher the profitability, the higher the dividend payout ratio (dividend policy), while liquidity and managerial ownership is not a variable moderating effect of profitability on dividend policy.

Keywords: Profitability, Liquidity, Managerial Ownership, Dividend Policy

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Published
2015-05-26
How to Cite
DEVI, A.A.Ayu Mirah Varthina; SUARDIKHA, I Made Sadha; BUDIASIH, I Gusti Ayu Nyoman. Pengaruh Profitabilitas Pada Kebijakan Dividen Dengan Likuiditas dan Kepemilikan Manajerial Sebagai Variabel Pemoderasi. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], may 2015. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/9954>. Date accessed: 23 nov. 2024.
Citation Formats
Issue
VOLUME 03.NO.12.TAHUN 2014
Section
Articles

Keywords

Profitability, Liquidity, Managerial Ownership, Dividend Policy