{"id":"https://openalex.org/W4281676893","doi":"https://doi.org/10.22219/jaa.v5i1.19409","title":"Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi","display_name":"Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi","publication_year":2022,"publication_date":"2022-02-28","ids":{"openalex":"https://openalex.org/W4281676893","doi":"https://doi.org/10.22219/jaa.v5i1.19409"},"language":"en","primary_location":{"id":"doi:10.22219/jaa.v5i1.19409","doi":"https://doi.org/10.22219/jaa.v5i1.19409","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jaa.v5i1.19409","pdf_url":"https://ejournal.umm.ac.id/index.php/jaa/article/download/19409/10527","source":{"id":"https://openalex.org/S4210184419","display_name":"Jurnal Akademi Akuntansi","issn_l":"2654-8321","issn":["2654-8321","2715-1964"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akademi Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.umm.ac.id/index.php/jaa/article/download/19409/10527","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088653520","display_name":"Muhamad Riki","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210131867","display_name":"Muhammadiyah University Purwokerto","ror":"https://ror.org/03j32c418","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210131867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhamad Riki","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia","institution_ids":["https://openalex.org/I4210131867"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017089097","display_name":"Naelati Tubastuvi","orcid":"https://orcid.org/0000-0001-7625-2384","observed_orcids":["https://orcid.org/0000-0001-7625-2384"]},"institutions":[{"id":"https://openalex.org/I4210131867","display_name":"Muhammadiyah University Purwokerto","ror":"https://ror.org/03j32c418","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210131867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Naelati Tubastuvi","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia","institution_ids":["https://openalex.org/I4210131867"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020537738","display_name":"Akhmad Darmawan","orcid":"https://orcid.org/0000-0001-9352-5233","observed_orcids":["https://orcid.org/0000-0001-9352-5233"]},"institutions":[{"id":"https://openalex.org/I4210131867","display_name":"Muhammadiyah University Purwokerto","ror":"https://ror.org/03j32c418","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210131867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Akhmad Darmawan","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia","institution_ids":["https://openalex.org/I4210131867"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5046069675","display_name":"Ika Yustina Rahmawati","orcid":"https://orcid.org/0000-0002-0412-2625","observed_orcids":["https://orcid.org/0000-0002-0412-2625"]},"institutions":[{"id":"https://openalex.org/I4210131867","display_name":"Muhammadiyah University Purwokerto","ror":"https://ror.org/03j32c418","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210131867"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ika Yustina Rahmawati","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto, Jawa Tengah, Indonesia","institution_ids":["https://openalex.org/I4210131867"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210131867"],"apc_list":null,"apc_paid":null,"fwci":5.8931,"has_fulltext":true,"cited_by_count":14,"citation_normalized_percentile":{"value":0.95921089,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"5","issue":"1","first_page":"62","last_page":"75"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.7494999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.7494999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.23399999737739563,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.004600000102072954,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.9869999885559082},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9909999966621399},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9929999709129333},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9679999947547913},{"id":"https://openalex.org/keywords/dividend-policy","display_name":"dividend policy","score":0.9990000128746033},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9580000042915344},{"id":"https://openalex.org/keywords/consumer-goods-companies","display_name":"consumer goods companies","score":0.8399999737739563},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9850000143051147}],"concepts":[{"id":"https://openalex.org/C59399099","wikidata":"https://www.wikidata.org/wiki/Q5284040","display_name":"Dividend policy","level":3,"score":0.7591408491134644},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.7484079599380493},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7268465161323547},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6759488582611084},{"id":"https://openalex.org/C149933338","wikidata":"https://www.wikidata.org/wiki/Q950816","display_name":"Capital structure","level":3,"score":0.6529503464698792},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5994164347648621},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5678638219833374},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.5498353838920593},{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.4522002041339874},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4181072413921356},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4109746813774109},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.39997413754463196},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24152016639709473},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.09477290511131287},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09130793809890747},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.08281299471855164},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.22219/jaa.v5i1.19409","doi":"https://doi.org/10.22219/jaa.v5i1.19409","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jaa.v5i1.19409","pdf_url":"https://ejournal.umm.ac.id/index.php/jaa/article/download/19409/10527","source":{"id":"https://openalex.org/S4210184419","display_name":"Jurnal Akademi Akuntansi","issn_l":"2654-8321","issn":["2654-8321","2715-1964"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akademi Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:36d726307098451bb3588644abcbb832","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/36d726307098451bb3588644abcbb832","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akademi Akuntansi, Vol 5, Iss 1 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.22219/jaa.v5i1.19409","doi":"https://doi.org/10.22219/jaa.v5i1.19409","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jaa.v5i1.19409","pdf_url":"https://ejournal.umm.ac.id/index.php/jaa/article/download/19409/10527","source":{"id":"https://openalex.org/S4210184419","display_name":"Jurnal Akademi Akuntansi","issn_l":"2654-8321","issn":["2654-8321","2715-1964"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akademi Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4281676893.pdf","grobid_xml":"https://content.openalex.org/works/W4281676893.grobid-xml"},"referenced_works_count":9,"referenced_works":["https://openalex.org/W2886940440","https://openalex.org/W2911041062","https://openalex.org/W2949835397","https://openalex.org/W2960536791","https://openalex.org/W2997356320","https://openalex.org/W3042603796","https://openalex.org/W3080743958","https://openalex.org/W3197715141","https://openalex.org/W4399757212"],"related_works":["https://openalex.org/W4315695977","https://openalex.org/W7222944761","https://openalex.org/W7218205104","https://openalex.org/W4415872091","https://openalex.org/W7217819480","https://openalex.org/W4413872003","https://openalex.org/W4385297413","https://openalex.org/W3158261630","https://openalex.org/W3173488165","https://openalex.org/W7161605982"],"abstract_inverted_index":{"The":[0,14,96,114],"current":[1],"developments":[2],"of":[3,18,38,76,147,163],"industry":[4],"are":[5],"very":[6],"competitive":[7],"with":[8],"each":[9],"other,":[10],"including":[11],"Indonesia\u2019s":[12],"industry.":[13],"rise":[15],"and":[16,34,42,107,120,124,134,165],"fall":[17],"a":[19,71],"company\u2019s":[20,45,128,138,151,168],"value":[21,46],"is":[22,103,156],"commonly":[23],"seen":[24],"in":[25,51,64,92,100],"companies.":[26],"This":[27,68],"study":[28,69],"aims":[29],"to":[30,159],"obtain":[31],"empirical":[32],"evidences":[33],"examine":[35],"the":[36,52,59,65,82,87,111,145,161],"effect":[37,146,162],"capital":[39,118,148],"structure,":[40],"profitability,":[41],"liquidity":[43,131,166],"on":[44,58,127,137,150,167],"moderated":[47],"by":[48],"dividend":[49,141,154],"policy":[50,142,155],"primary":[53],"consumer":[54],"goods":[55],"sector":[56],"listed":[57],"Indonesia":[60],"Stock":[61],"Exchange":[62],"(IDX)":[63],"2016-2020":[66,88],"period.":[67],"uses":[70],"quantitative":[72],"approach.":[73],"A":[74],"total":[75],"18":[77],"companies":[78],"were":[79],"selected":[80],"using":[81,86],"purposive":[83],"sampling":[84],"method,":[85],"period,":[89],"which":[90],"resulted":[91],"90":[93],"sample":[94],"data.":[95],"analytical":[97],"method":[98],"used":[99],"this":[101],"research":[102],"multiple":[104],"regression":[105],"analysis":[106],"absolute":[108],"difference":[109],"for":[110],"moderating":[112],"variable.":[113],"results":[115],"showed":[116],"that":[117],"structure":[119,149],"profitability":[121,164],"had":[122,132],"positive":[123],"significant":[125,135],"effects":[126,136],"value,":[129,152],"while":[130],"negative":[133],"value.":[139,169],"And":[140],"can":[143],"moderate":[144,160],"but":[153],"not":[157],"able":[158]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":8}],"updated_date":"2026-09-06T09:10:53.072986","created_date":"2022-06-13T00:00:00"}
