DIVIDEND POLICY AS A MODERATION VARIABLE ON THE EFFECTS OF PROFITABILITY ON COMPANY VALUE: Empirical Studyon Companies in the Sminfra18 Index on the Indonesia Stock Exchange in 2018 – 2023
Journal Title: International Journal of Social Science And Human Research - Year 2024, Vol 7, Issue 07
Abstract
This study aims to examine the influence of profitability on company value with dividend policy as a moderation variable in companies listed in the SMinfra18 Index on the Indonesia Stock Exchange for the 2018-2023 period. The value of the company is plotted by Earning Per Share (EPS), the profitability is plotted by Return on Assets (ROA), and the dividend policy is plotted by Dividend Per Share (DPS). The analysis method used is moderation regression analysis with panel data. The results of the study show that profitability has a significant positive effect on the company's value. In addition, the dividend policy moderates the influence of profitability on the company's value. These findings give implications that companies with high profitability and good dividend policies can increase the value of companies, which attracts investors.
Authors and Affiliations
Tedy Widianto, Akhmadi
Student’s Perceptions of the Use of CBT for the Conduct of General Studies (GST) Examinations in Usmanu Danfodiyo University, Sokoto
The paper investigated the students’ perceptions of the use of CBT for the conduct of General Studies (GST) examinations in Usmanu Danfodiyo University, Sokoto. The study employed a descriptive survey design. All the 560...
Development History and Role of The Vietnam Trade Union Organization
Over more than 90 years of formation and development, the Vietnam Trade Union has grown in all aspects and made worthy contributions to the great victories of the revolution, contributing to building the Vietnamese worki...
Legal Analysis of the Legal Consequences of a Deed of Sale and Purchase Agreement (PPJB) for Land Ownership Rights That is Unilaterally Cancelled
It is undeniable that problems still often occur in society regarding PPJB deeds, one of which is the unilateral cancellation of PPJB deeds which can have legal consequences for the parties. This study aims to examine th...
Participatory Supervision in the 2024 Simultaneous General Election Stages in River area Communities in Barito Kuala Regency, Indonesia
This research aims to measure the level of participation of river area communities in Barito Kuala Regency in monitoring the general election stages which include the stages of updating voter data and preparing the voter...
English Language Policy in Cyprus under the British Empire Period and it is Impact on Current Sustainable Education Policies
In this research, the foreign language education policy of Cyprus, which was under British rule between 1878 and 1960, with a special reference to the English Language and its reflection on the present day were examined....