Texts

FIRM SIZE MODERATING EFFECT ON FINANCIAL PERFORMANCE AND DIVIDEND POLICY FROM INDONESIA

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ABSTRACT

Introduction: The purpose of this study is to examine the effect of financial performance on dividend policy and
investigate the moderating role of firm size on the relationship between financial performance and dividend policy.
Literature Review: The influence of financial performance on dividend policy signaling theory Bhattacharya
(1979) is about how companies should signal to report users, in the form of information about what the manager
has done in realizing the owner’s desires.
Methods: This study was an explanatory study. The unit of analysis was the company’s property and real estate
listed in Indonesian Stock Exchange and the sources of data were, annual report and financial reports of the
companies. Indonesian Stock Exchange was selected as the setting of the study since Indonesian Stock Exchange
is one of trading places for various types of companies in Indonesia, and it provides complete information on
company’s financial data and stock price. The population was 84 companies’ property and real estate listed in
Indonesian Stock Exchange between 2017 to 2022.
Result and Discussion: First, Financial performance has a significant and positive relationship to dividend policy;
second firm size has a moderating effect on the relationship between financial performance and dividend policy.
Conclusion: The novelty in this study is the moderation of firm size on the relationship between financial
performance and dividend policy.
Keywords: Financial Performance, Dividend Policy, Firm Size, Indonesian Context, Moderation Effect

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Ketersediaan

20247

P 658,19 ONT f 2024 K1

Fadel Muhammad Resource Center (Ilmu Terapan)

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri

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No. Panggil

P 658,19 ONT f 2024 K1

Penerbit

Malang : Program Doktor Ilmu Administrasi Bisnis Fakultas Ilmu Administrasi Universitas Brawijaya., 2024

Deskripsi Fisik

-, 19 Halaman ; Ilus : 29,5 Cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

658,19

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Financial performance
Dividend policy
Firm Size
Jurnal / Journal
Indonesian Context
Moderation Effect.

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rizal Ontorael

Versi lain/terkait

Lampiran Berkas

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