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Title: | Analisis Investment Opportunity Set (IOS) dan Profitabilitas dalam Memoderasi Pengaruh Kebijakan Dividen Terhadap Tingkat Leverage Perusahaan |
Authors: | Inneke, Theoral Maria Supatmi |
Keywords: | dividend policy;investment opportunity set;profitability;leverage |
Issue Date: | Sep-2008 |
Publisher: | Fakultas Ekonomi Universitas Tarumanegara |
Abstract: | The Purpose of this research prove if investment opportunity set and profitability as moderating variables in interaction between dividend policy. The purposive sampling technique is used in choosing samples of this study from whole companies listed in BEI from 2001 to 2004 except for banking, finance and insurance companies. There are altogether 31 samples. Dividend policy is measured by dividend payout ratio, leverage is measured debt to equity ratio, profitability is measured return on asset ratio, and investment opportunity set counted by using market value of assets to book value of assets. The examination of hypothesis in this study is using Moderated Regression Analysis with significant level is 5%. The Result of this study provides empirical evidence that investment opportunity set and profitability have significant influence in relation between dividend policy and leverage. In other word, investment opportunity set and profitability are moderating variables |
Description: | Jurnal Akuntansi, Th. XII, No. 3, September 2008, p. 277-288 |
URI: | http://repository.uksw.edu/handle/123456789/372 |
ISSN: | 1410-3591 |
Appears in Collections: | Published Research Reports |
Files in This Item:
File | Description | Size | Format | |
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ART_Theoral Maria Inneke-Supatmi_Analisis Investment Opportunity Set_Abstract.pdf | Abstract | 1.77 MB | Adobe PDF | View/Open |
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