PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP DIVIDEND POLICY DENGAN LIQUIDITY SEBAGAI PEMODERASI
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Abstract
The purpose of this study was to obtain empirical evidence about the effect of profitability
and leverage on dividend policy with liquidity as moderating in manufacturing companies
listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Data on manufacturing
companies that are in accordance with the requirements in this study using purposive
sampling method. In this study using a total of 114 data. The technique used in data
processing uses multiple regression analysis using the EViews V.12 program. In this study
using secondary data, this secondary data is a financial report. The results obtained are that
profitability has a significant effect on the dividend policy variable, while the leverage
variable has no significant effect on the dividend policy variable and the liquidity variable
cannot moderate the profitability variable and the leverage variable on the dividend policy
variable.
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