AYUNINGTIAS, ELYSA ANDELANY (2023) PENGARUH STRUKTUR MODAL, RISIKO BISNIS DAN RETURN ON EQUITY (ROE) TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Pada Perusahaan BUMN dan Anak Perusahaan yang Terdaftar di BEI Periode 2015-2020). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
This study aims to prove empirically the influence of capital structure, business risk, return on equity with firm size as a moderating variable in state-owned companies and subsidiaries listed on the Indonesia Stock Exchange for the period 2015-2020. The data in this study were obtained from the company's financial statements and annual reports on the Indonesia Stock Exchange (IDX) website or related company websites. The sample used in this study were 8 state-owned companies and subsidiaries listed on the IDX for the period 2015-2020, with a total of 48 samples. The sampling technique is purposive sampling method. The analytical tool used to analyze the hypothesis is Eviews 11.0, with an analytical model that is the Common Effect Model. The results show that capital structure has a significant negative effect on dividend policy, but business risk and return on equity have no effect on dividend policy. Firm size is able to moderate the capital structure of the dividend policy, but firm size proved unable to moderate the business risk and return on equity of the dividend policy. Keyword : Capital Structure, Business Risk, Return on Equity, Firm Size, Dividend Policy Penelitian ini dilakukan dengan tujuan untuk membuktikan secara empiris pengaruh struktur modal, risiko bisnis, return on equity dengan ukuran perusahaan sebagai variabel moderating pada perusahaan BUMN dan anak perusahaan yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Data dalam penelitian ini diperoleh dari laporan keuangan dan laporan tahunan perusahaan pada website Bursa Efek Indonesia (BEI) ataupun website perusahaan terkait. Sampel yang digunakan dalam penelitian ini adalah 8 perusahaan BUMN dan anak perusahaan yang terdaftar di BEI periode 2015-2020, dengan total 48 sampel. Teknik pengambilan sampel adalah metode purposive sampling. Alat analisis yang digunakan untuk menganalisis hipotesis adalah Eviews 11.0, dengan model analisis yakni Common Efect Model. Hasil penelitian menunjukan bahwa struktur modal memiliki pengaruh negatif signifikan terhadap kebijakan dividen, namun risiko bisnis dan return on equity tidak memiliki pengaruh terhadap kebijakan dividen. Ukuran Perusahaan mampu memoderasi struktur modal terhadap kebijakan dividen, namun ukuran perusahaan tidak mampu memoderasi risiko bisnis dan return on equity terhadap kebijakan dividen. Keyword : Struktur Modal, Risiko Bisnis, Return on Equity, Ukuran Perusahaan, Kebijakan Dividen
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55519110075 |
| Uncontrolled Keywords: | Struktur Modal, Risiko Bisnis, Return on Equity, Ukuran Perusahaan, Kebijakan Dividen |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | MELATI CAHYA FITRIANI |
| Date Deposited: | 13 May 2023 05:33 |
| Last Modified: | 13 May 2023 05:33 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77013 |
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