📅 03 June 2025
DOI: 10.34152/fe.20.1.105-115
EARNINGS QUALITY AS A MODERATOR OF DIVIDEND POLICY AND INVESTMENT DECISIONS ON FIRM VALUE HIDIV-20 INDEX
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
📄 Abstract
This study investigates how dividend policy and investment decision influence the firm value of HIDIV 20 index companies, using earning quality as a moderating factor variable. By applying a sample purposive method, a selection of 20 companies on the IDX from 2020 to 2023 is analyzed. The analysis found that dividend policy has an impact on firm value, while investment decisions have no impact. impact. This study also found that earnings quality moderates the relationship between dividend policy and investment decisions on firm value. Results of this study should be considered by investors who base their investment decisions on a company’s dividend policy, investment decisions, and earnings quality.
🔖 Keywords
#dividend policy; investment decisions; earnings quality
ℹ️ Informasi Publikasi
Tanggal Publikasi
03 June 2025
Volume / Nomor / Tahun
Volume 20, Nomor 1, Tahun 2025
📝 HOW TO CITE
Yuliana, Intan Putri; Sartika, Farahiyah, "EARNINGS QUALITY AS A MODERATOR OF DIVIDEND POLICY AND INVESTMENT DECISIONS ON FIRM VALUE HIDIV-20 INDEX," Fokus Ekonomi : Jurnal Ilmiah Ekonomi, vol. 20, no. 1, Jun. 2025.
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