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Profitability as the Moderator of the Effects of Dividend Policy, Firm Size, and Asset Structure on Debt Policy

Accounting Analysis Journal · Vol. 7 No. 3 (2019) · hlm. 192–199

DOI
10.15294/aaj.v7i3.22725
ISSN
2502-6216, 2252-6765
Terbit
2019-03-11
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this study is to examine the profitability in moderating the effect of dividend policy, firm size, and assets structure towards debt policy. The population of this study were manufacturing companies were listed on the Indonesia Stock Exchange (BEI) during 2014-2016. The population of this study were 136 companies and research samples of 37 companies. The sample selection used in this study was a purposive sampling technique obtained by 111 analysis units. Data collection techniques used are documentation techniques by collecting the required data from the financial statements. The analytical technique using moderation regression analysis using the difference absolute value test. Assets structure has a positive effect on debt policy, firm size negatively affect on debt policy and dividend policy does not significantly effect on debt policy. Profitability can be used to moderate the effect of dividend on debt policy. However, profitability can not be used to moderate firm size and assets structure towards debt policy. The conclusion of this research is that debt policy is effect by assets structure and profitability can moderate the effect of dividend policy towards debt policy.

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  • Sunan Kalijaga State Islamic University Yogyakarta
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Rekan penulisOrganisasiArtikel bersama
Prabowo Yudo JayantoAfiliasi tidak diketahui2
Ahmad NurkhinAfiliasi tidak diketahui2
Gatot Putra DewaAfiliasi tidak diketahui1
Nanik Sri UtaminingsihAfiliasi tidak diketahui1
Kiswanto KiswantoAfiliasi tidak diketahui1
Herdiawan Rudi PradanaAfiliasi tidak diketahui1
Ratna Aditya NingrumAfiliasi tidak diketahui1
Bestari Dwi HandayaniAfiliasi tidak diketahui1
Setyadi IrfanAfiliasi tidak diketahui1
Galuh TristianasariAfiliasi tidak diketahui1
Tsalatsah NurakhirohAfiliasi tidak diketahui1
Whino Sekar Prasetyaning TunggalAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Dwi Anggoro SaputroAfiliasi tidak diketahui1
Ika Ria PadmawatiAfiliasi tidak diketahui1
Nayoko Adi CandraAfiliasi tidak diketahui1
Dedi KasionoAfiliasi tidak diketahui1
Sandhiny Permata SariAfiliasi tidak diketahui1
Rifki Adhi PrasetyoAfiliasi tidak diketahui1
Winarti WinartiSunan Kalijaga State Islamic University Yogyakarta1
Helnia Nur IslamiAfiliasi tidak diketahui1
Korentina Juniasti SinagaAfiliasi tidak diketahui1
Hening Vidyari Shinta SugiartoAfiliasi tidak diketahui1
Nur SolichahAfiliasi tidak diketahui1
Lefi BarokahAfiliasi tidak diketahui1
Rizka Vidya Dwi GiartoAfiliasi tidak diketahui1
Eva PurnamasariAfiliasi tidak diketahui1
Cicilia Ratna DewiAfiliasi tidak diketahui1
Damar Kartika JatiAfiliasi tidak diketahui1
Fuad Jaka PamungkasAfiliasi tidak diketahui1
Murni MurniAfiliasi tidak diketahui1
Muhammad Wakhid IbrahimAfiliasi tidak diketahui1
Susi YaningsihAfiliasi tidak diketahui1
Berti Desbriantika Kusuma DeviAfiliasi tidak diketahui1
Siti Bekti AmbarriyahAfiliasi tidak diketahui1
Nurhalimatusy Sya'diyahAfiliasi tidak diketahui1
Widiyanto WidiyantoAfiliasi tidak diketahui1
Muhsin MuhsinAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Profitability as the Moderator of the Effects of Dividend Policy, Firm Size, and Asset Structure on Debt Policy</dc:title>
	<dc:creator>UMBARWATI, UMI</dc:creator>
	<dc:creator>Fachrurrozie, Fachrurrozie</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to examine the profitability in moderating the effect of dividend policy, firm size, and assets structure towards debt policy. The population of this study were manufacturing companies were listed on the Indonesia Stock Exchange (BEI) during 2014-2016. The population of this study were 136 companies and research samples of 37 companies. The sample selection used in this study was a purposive sampling technique obtained by 111 analysis units. Data collection techniques used are documentation techniques by collecting the required data from the financial statements. The analytical technique using moderation regression analysis using the difference absolute value test. Assets structure has a positive effect on debt policy, firm size negatively affect on debt policy and dividend policy does not significantly effect on debt policy. Profitability can be used to moderate the effect of dividend on debt policy. However, profitability can not be used to moderate firm size and assets structure towards debt policy. The conclusion of this research is that debt policy is effect by assets structure and profitability can moderate the effect of dividend policy towards debt policy.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-03-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/22725</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i3.22725</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 3 (2018): November 2018; 192-199</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/22725/12981</dc:relation>
</oai_dc:dc>