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Pengaruh Lagged Dividend Terhadap Kebijakan Dividen Dengan Arus Kas Bebas Sebagai Variabel Moderasi
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Institusion
Universitas Katolik Musi Charitas
Author
Maretha, Agnes
Subject
HF5601 Accounting 
Datestamp
2021-08-05 04:55:08 
Abstract :
This study aims to determine whether free cash flow can moderate the effect of lagged dividends on dividend policy. The theory used in this research is signal theory and contingency theory. The data used in this reseacrh are secondary data. The population in this study were all companies listed in the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling selection method used was purposive sampling method and obtained 60 companies with a total of 240 samples. Hypothesis testing was done by the bootstrapping method. The results of this research showed that free cash flow is not able to moderate the effect of lagged dividend on dividend policy. Keywords: Lagged Dividend, Dividend Policy, Free Cash Flow. 
Institution Info

Universitas Katolik Musi Charitas