Peran Dividend Payout Ratio Dalam Memediasi Pengaruh Investment Opportunity Set Terhadap Earnings Response Coefficient(Studi Empiris pada Perusahaan Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

Fauziyah, Tias Rahmi and , Andi Dwi Bayu Buwana,Ph.D (2020) Peran Dividend Payout Ratio Dalam Memediasi Pengaruh Investment Opportunity Set Terhadap Earnings Response Coefficient(Studi Empiris pada Perusahaan Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze Dividend Payout Ratio (DPR) as mediating variable for the effect of Investment Opportunity Set (IOS) on Earnings Response Coefficient (ERC). The population in this study is the trading, service and investment company listed on the Indonesia Stock Exchange (IDX) period 2016-2018. The research sampling is conducted by purposive sampling method and obtained 45 company, with 3 years of observation from 2016 to 2018. This study used multiple linear regression as data analysis tool. The methods chosen are descriptive statistics, classic assumption test, and path analysis. The results of this study indicates that Investment Opportunity Set (IOS) has no significant influence on Earnings Response Coefficient (ERC). However Investment Opportunity Set (IOS) has a significant effect on Dividend Payout Ratio (DPR), and Dividend Payout Ratio (DPR) has a significant effect on Earnings Response Coefficient (ERC). Thus, it can conclused that Investment Opportunity Set has significant influence to Earnings Response Coefficient through Dividend Payout Ratio as mediating variable. Keywords: Dividend Payout Ratio (DPR), Investment Opportunity Set (IOS), Earnings Response Coefficient (ERC).

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Dividend Payout Ratio (DPR), Investment Opportunity Set (IOS), Earnings Response Coefficient (ERC)
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: TIAS RAHMI FAUZIYAH
Date Deposited: 25 Feb 2020 02:25
Last Modified: 25 Feb 2020 02:25
URI: http://eprints.ums.ac.id/id/eprint/81791

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  • Peran Dividend Payout Ratio Dalam Memediasi Pengaruh Investment Opportunity Set Terhadap Earnings Response Coefficient(Studi Empiris pada Perusahaan Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). (deposited 25 Feb 2020 02:25) [Currently Displayed]

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