PENGARUH PROFITABILITAS, LEVERAGE, FREE CASH FLOW TERHADAP INISIASI DIVIDEN DENGAN GOODCORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
| Main Author: | YUSI HERAWATI, 1511031009 |
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| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2019
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/57725/1/ABSTRAK.pdf http://digilib.unila.ac.id/57725/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/57725/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/57725/ |
Daftar Isi:
- Penelitian ini berujuan untuk menguji profitabilitas, leverage, free cash flow dan good corporate governance sebagai variabel pemoderasi terhadap kebijakan inisiasi dividen. Metode yang digunakan untuk mengukur profitabilitas adalah return on assets, Leverage diukur menggunakan debt to assets ratio dan good corporate governance diukur dengan komisaris independen. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dan didapatkan 113 sampel perusahaan yang terdaftar di Burs Efek Indonesia tahun 2010 – 2017. Hasil pengujian hipotesis dengan analisis regresi logistik menggunakan aplikasi SPSS 24 menunjukkan bahwa profitabilitas, free cash flow, good corporate governance dan good corporate governance memoderasi profitabilitas berpengaruh positif terhadap inisiasi dividen. Sementara leverage, good corporate governance memoderasi leverage, good corporate governance memoderasi free cash flow tidak berpengaruh terhadap inisiasi dividen. Kata kunci: Profitabilitas, leverage, free cash flow, good corporate governance, inisiasi dividen. This research aims to examine profitability, leverage, free cash flow and good corporate governance as moderating variables towards dividend initiation policies. The method used to measure profitability is return on assets, leverage is measured using the debt to assets ratio and good corporate governance is measured by an independent commissioner. The sample in this study was selected using a purposive sampling method and obtained 113 samples of companies registered in the Indonesian Securities Bureau in 2010 - 2017. The results of hypothesis testing with logistic regression analysis using the SPSS 24 application indicate that profitability, free cash flow, good corporate governance and good corporate governance moderate profitability positively influences dividend initiation. While leverage, good corporate governance moderates leverage, good corporate governance moderates free cash flow has no effect on dividend initiation. Keywords: Profitability, leverage, free cash flow, good corporate governance, dividend initiation.