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RETURN SAHAM MELALUI KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI: MANAJEMEN LABA, UKURAN PERUSAHAAN DAN PROFITABILITAS

Akuntansi Dewantara (Online), 2023-04, Vol.7 (1) [Peer Reviewed Journal]

ISSN: 2550-0376 ;EISSN: 2549-9637 ;DOI: 10.26460/ad.v7i1.12910

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  • Title:
    RETURN SAHAM MELALUI KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI: MANAJEMEN LABA, UKURAN PERUSAHAAN DAN PROFITABILITAS
  • Author: Deni Saputra
  • Subjects: Company Size ; Dividend Policy ; Earnings Management ; Profitability ; Stock Return
  • Is Part Of: Akuntansi Dewantara (Online), 2023-04, Vol.7 (1)
  • Description: This study aims to determine the effect of earnings management, company size and profitability on stock returns with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2020. With a total sample of 61 manufacturing companies. The sampling technique used is the Purposive Sampling method where the number obtained in this study is 61 companies and as a sample with observations as many as 305 observations. The analytical method used is panel data regression.The results of this study conclude that: (A) Earnings Management has no significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange. (B) Partial company size has a significant effect on stock returns. (C) Partial profitability has no significant effect on Stock Return. (D) Earnings Management, Firm Size and Profitability have a joint effect on Stock Return. (E) Partial Earnings Management has no significant effect on Stock Return with dividend policy as a moderating variable. (F) Firm size has a significant effect on Stock Return with dividend policy as a moderating variable. (G) Profitability has a significant effect on Stock Return with dividend policy as a moderating variable
  • Publisher: Universitas Sarjanawiyata Tamansiswa Yogyakarta
  • Language: Indonesian
  • Identifier: ISSN: 2550-0376
    EISSN: 2549-9637
    DOI: 10.26460/ad.v7i1.12910
  • Source: Directory of Open Access Journals

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